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Unit 13 - B1

Unit 13 - B1

Tiếng anh

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The Essentials of Master’s Education in Nursing March 21, 2011 potx

The Essentials of Master’s Education in Nursing March 21, 2011 potx

Sức khỏe giới tính

... Administration: Administration comprises working with and through others to achieve the mission, values, and vision of an organization Administration is an executive function within an organization ... population-oriented preventive interventions This curriculum guides the development and evaluation of educational competencies expected of health professionals in clinical prevention and population ... Regulation: Licensure, Accreditation, Certification, & Education Retrieved February 2, 2011, from http://www.aacn.nche.edu/Education/pdf/APRNReport.pdf (page 7)Association for Prevention Teaching...
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Hedge Accounting Comments to be received by 9 March 2011 doc

Hedge Accounting Comments to be received by 9 March 2011 doc

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... in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation The IFRS Foundation logo/the IASB logo/‘Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’, ... Standards’ and ‘SIC’ are Trade Marks of the IFRS Foundation Additional copies of this publication may be obtained from: IFRS Foundation Publications Department, 1st Floor, 30 Cannon Street, London ... presenting information in the statement of financial position for fair value hedges Linked presentation is a way to present information together in the statement of financial position to show how...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part1 pdf

REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part1 pdf

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... transactions to determine whether they were executed, in both manner and substance, in accordance with governing provisions of laws, rules, regulations, contracts, and grant agreements An examination ... student tuition and fee rates  Federal grants and contracts increased by $1 million, or 54.5 percent This increase is related to increased activity on the National Science Foundation and the ... report on our consideration of Polk State College’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2 doc

REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2 doc

Kế toán - Kiểm toán

... came from State appropriations ($17.5 million), capital appropriations ($5.7 million), net student tuition and fees ($9.5 million), and grants and contracts ($7.4 million) Major uses of funds ... ADMINISTRATION CAPITAL ASSETS At June 30, 2010, the College had $97.8 million in capital assets, less accumulated depreciation of $36.9 million, for net capital assets of $60.9 million Depreciation ... year REQUESTS FOR INFORMATION Questions concerning information provided in the MD&A, financial statements and notes thereto, or requests for additional financial information should be addressed...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part3 docx

REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part3 docx

Kế toán - Kiểm toán

... Obligation Adjustment to Annual Required Contribution 83,418 (43,164) Annual OPEB Cost (Expense) Contribution Toward the OPEB Cost 40,254 53,209 Increase in Net OPEB Obligation Net OPEB Obligation, ... OPEB obligation: Description Amount Normal Cost (Service Cost for One Year) Amortization of Unfunded Actuarial Accrued Liability $ 25,181 83,669 1,596 (1,847) Annual Required Contribution Interest ... certain limitations regarding the amount that will be paid upon termination The College reports a liability for the accrued leave; however, State appropriations fund only the portion of accrued...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part4 ppt

REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part4 ppt

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... functional classifications as recommended by NACUBO: Functional Classification Amount Instruction Public Services Academic Support Student Services Institutional Support Operation and Maintenance ... Association of Colleges and Schools, Commission on Colleges, which establishes the accreditation requirements for institutions of higher education, requires a disclosure of the financial position ... operations is primarily from the College Program Fund administered by the Florida Department of Education under the provisions of Section 1011.81, Florida Statutes In accordance with Section 1011.84,...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part1 potx

REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part1 potx

Kế toán - Kiểm toán

... transactions to determine whether they were executed, in both manner and substance, in accordance with governing provisions of laws, rules, regulations, contracts, and grant agreements An examination ... trial version www.adultpdf.com MARCH 2011 REPORT NO 2011-164 MANAGEMENT’S DISCUSSION AND ANALYSIS The management’s discussion and analysis (MD&A) provides an overview of the financial position and ... the reduction in funding for construction projects in the 2009-10 fiscal year This decrease was partially offset by a $16.2 million increase in capital assets as a result of the completion of the...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2 pot

REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2 pot

Kế toán - Kiểm toán

... from State appropriations ($45.6 million), net student tuition and fees ($33.3 million), noncapital gifts and grants ($56.1 million), and capital appropriations ($24 million) Major uses of funds ... ADMINISTRATION CAPITAL ASSETS At June 30, 2010, the College had $273.1 million in capital assets, less accumulated depreciation of $86.7 million, for net capital assets of $186.5 million Depreciation ... remodeling and renovations, Ybor City auto mechanic facility renovation, and Dale Mabry Campus bookstore renovations In addition, planning is underway for renovation of the Collaboration Studio building...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part3 docx

REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part3 docx

Kế toán - Kiểm toán

... Hillsborough Community College Foundation, Inc (Foundation), identified restrictions on net assets that were improperly reported in prior fiscal years, as follows:  The Foundation previously classified ... net OPEB obligation: Description Amount Normal Cost (Service Cost for One Year) Amortization of Unfunded Actuarial Accrued Liability $ 162,348 82,372 Annual Required Contribution Interest on ... Obligation Adjustment to Annual Required Contribution 244,720 11,397 (13,043) Annual OPEB Cost (Expense) Contribution Toward the OPEB Cost 243,074 (76,757) Increase in Net OPEB Obligation Net...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part4 pot

REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part4 pot

Kế toán - Kiểm toán

... functional classifications as recommended by NACUBO: Functional Classification Amount Instruction Public Services Academic Support Student Services Institutional Support Operation and Maintenance ... operations is primarily from the College Program Fund administered by the Florida Department of Education under the provisions of Section 1011.81, Florida Statutes In accordance with Section 1011.84, ... supplementary information, actuarial report, and other relevant information, is available from the Florida Department of Management Services, Division of Retirement State College System Optional Retirement...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt

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... natural disasters This is trial version www.adultpdf.com Governance of IT Mayus Nath Director – Information Systems This is trial version www.adultpdf.com Introduction • • • • Why is the governance ... audit program Continuing staff development Recommendations from Strategic Review New head office location 150 years of service This is trial version www.adultpdf.com Statements by Chief Finance Officers ... trial version www.adultpdf.com Welcome Glenn Poole, Auditor-General / Val Manera, Deputy Auditor-General This is trial version www.adultpdf.com 2010 Achievements • • • • • Successful completion of...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt

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... Regulation 2009 Other Local Government Regulations Departments, Statutory Bodies and Government Owned Corporations Legislation administered by Queensland Treasury Government Owned Corporations ... financial management legislation This is trial version www.adultpdf.com Queensland’s Legislative Framework for Financial Management Constitution Act 1867 and Constitution of Queensland 2001 Policy ... Corporations Act 1993 Government Owned Corporations Regulation 2004 Government Owned Corporations (Central Queensland Ports Authority ) Regulation 2004 Subsidiary Policy Documents (eg Code of...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc

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... financial statements • Provides guidance on the recognition of ‘contributions’ (including ‘contributions’ of services) • Definition of contribution - “a non-reciprocal transfer in which an entity ... of contribution: involuntary (rates, taxes, fines) voluntary (non-reciprocal grants, donations) parliamentary appropriations This is trial version www.adultpdf.com AASB 1004 Contributions (cont’d) ... Government Owned Corporations (GOCs) Financial Management Framework for Government Owned Corporations Corporations Act 2001 Australian Accounting Standards Government Owned Corporations Act 1993 Government...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt

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... AASB 1004 Contributions (cont’d) (Accounting for Grants) • Rare situations some or all of contribution may be shown as liability (AASB 1004.26): – ONLY in event of an obligation arising to return ... to meet definition of a liability as per the AASB Framework This is trial version www.adultpdf.com AASB 1004 Contributions (cont’d) (Accounting for Grants) • Summary – Contributions are to be ... AASB 1004 – Contributions (Accounting for Contribution of Services) • Government agencies may receive contribution of goods or services free of charge or by way of gift or donation – Eg volunteers...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc

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... its obligations as per the funding deed – – one project will not be completed by its specified date breach of a condition imposed by DEEWR • The inclusion of a condition and/or restriction does ... AASB 1004 Contributions considers the situation of a not-for-profit receiving grants rather than paying them – Applicable Standards • Framework for the Preparation and Presentation of Financial ... transaction is conditional), • Recognise a prepayment (i.e asset) and amortisation (i.e expense) over grant period, as and when performance by the recipient creates an unavoidable present obligation...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx

Kế toán - Kiểm toán

... for impairment This is trial version www.adultpdf.com Collection of donations • Accounting for donations received – Limited capacity for control over collection resulting in increased risk of ... Impairment v revaluation – Capacity to have valuations undertaken – Need for valuations in future financial years – Determining revalued/impaired amounts in manner that reflects condition of assets ... forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial version www.adultpdf.com Non-current...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx

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... version www.adultpdf.com Potential impact on audit opinions • Modifications may possibly arise from: – Inability to form an opinion on asset values reported in financial statements – Collection ... supporting documentation • Our aim will be to ensure: – There is an appropriate understanding of the basis for any modified opinions – Consistency of opinions issued This is trial version www.adultpdf.com ... Communication of issues and impacts • Need for regular and timely communication between QAO and our clients • QAO to liaise with central agencies • Look to provide consistent information internally...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx

Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx

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... from consolidation, the equity method and proportionate consolidation (ED 205) expected by mid 2011 This is trial version www.adultpdf.com Thank you for attending This is trial version www.adultpdf.com ... 2011 – Retrospective application is proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify performance obligations within contracts and recognise ... contracts and recognise revenue as each obligation is satisfied • ED 180 on income from non-exchange transactions to be revised and re-released This is trial version www.adultpdf.com Other Developments...
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United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part1 docx

United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part1 docx

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... provisions of laws and regulations tested However, the Commission did not provide an analysis of the agency’s overall financial position and results of operations in Management’s Discussion and ... appointment of eight Commissioners, a significant component of the Commission’s governance structure The Commissioners provide high-level strategic oversight of Commission operations, including its internal ... reporting The new Commissioners also approved a delegation of authority to the Secretary in the event all Commissioner positions become vacant The Antideficiency Act violation was caused by a contract...
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