the turn of the screw chapter 10 summary
time to heal american medical education from the turn of the century to the era of managed care
Ngày tải lên :
03/06/2014, 01:25
... country. For instance, the
conquest of hookworm was important to the economic development of
the South and the attraction of Northern capital to that region.52 The
completion of the Panama Canal was ... from the professor . . . of law, of economics, of all
subjects whatsoever.”35 For this reason, many preferred the use of the
term “university system” to “full-time system.”
To the joy of medical ... further in the 1870s and early 1880s,
with the articulation of the germ theory of disease, the isolation and iden-
tification of the specific microorganisms that cause tuberculosis and
many other dreaded...
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Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
Ngày tải lên :
06/03/2014, 23:20
... phases of the audit process. Decisions and actions taken by
the SAI or its components and by the audit staff during each of the phases of the audit largely
determine the ultimate quality of the ... the policy consistent
with the set objectives?
ã Evaluation of the impact of the policy: What is the economic and social impact of a particular
policy?
ã Evaluation of the effectiveness of ... October.
In conclusion, the Contact Committee of Heads of the Supreme Audit Institutions of the Member
States of the European Union and the European Court of Auditors, during the Meeting on 6-7
December...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt
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20/06/2014, 02:20
... Audit of the
Department of Public Safety
Report No. 02 -10
May 2002
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
Conducted by
The Auditor
State of Hawaii
and
KPMG LLP
THE ... audit of the Department of Public Safety,
State of Hawaii (department). The audit was conducted by the Office of
the Auditor and the independent certified public accounting firm of
KPMG LLP. The ... Introduction
Office of the Director
Exhibit1.2
OrganizationalStructure of the Department of PublicSafety
CrimeVictims
Compensation
Commission*
HawaiiParoling
Authority*
CorrectionalIndustries
AdvisoryCommittee*
OffenderFamily
ServiceProgram
AdvisoryCouncil*
CorrectionsPopulation
Management
Commission*
ExecutiveAssistant
Office
PublicAffairsOffice InternalAffairsOffice
Inspectionsand
InvestigationsOffice
CivilRights
ComplianceOffice
Office of the Deputy
Directorfor
Administration
Office of the Deputy
Directorfor
Corrections
Office of the Deputy
DirectorforLaw
Enforcement
FiscalOffice
Administrative
ServicesOffice
TrainingandStaff
DevelopmentOffice
Personnel
ManagementOffice
ClassificationOffice
ProgramCoordination
Office
IntakeServiceCenters
Division
Community
CorrectionalCenters
Division
CorrectionalFacilities
Division
HealthCareDivision
CorrectionsProgram
ServicesDivision
CorrectionalIndustries
Division
ProtectiveServices
Division
ExecutiveProtection
Section
NarcoticsEnforcement
Division
SheriffDivision
*Administrativelyattachedto the department.
This...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part2 docx
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20/06/2014, 02:20
... seniority and once the ACO on the top of
the list is called, that ACO moves to the bottom of the list whether the
ACO accepts, declines, or cannot be reached. The selection of
individuals for ... 5
th
of each month for
services rendered during the first and second halves of the month,
respectively. There is only a five-day time lag between the end of the
pay period and the pay date. Therefore, ... than (1) the
average of ten days for all state employees, based on the estimate used by
the actuary for the Employees’ Retirement System of the State of
Hawaii; (2) the national average
1
of nine...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part3 ppt
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20/06/2014, 02:20
... 21
Chapter 3: Financial Audit
Chapter 3
Financial Audit
This chapter presents the results of the financial audit of the Department
of Public Safety, State of Hawaii (department), as of and for the ... financial position of the Department of Public Safety, State
of Hawaii, as of June 30, 2001, and the results of its operations and the
cash flows of its proprietary fund type for the year then ended ... statements of the
Department of Public Safety, State of Hawaii (department), as of and for
the year ended June 30, 2001. These combined financial statements are
the responsibility of the department’s...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part4 pdf
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20/06/2014, 02:20
... net total assets.
The accounts of the propriety fund type are reported under the accrual
basis of accounting. Under the accrual basis of accounting, revenues are
recognized when they are earned ... that
affect the reported amounts of assets and liabilities and disclosures of
contingent assets and liabilities at the date of the combined financial
statements and the reported amounts of revenues ... State
Treasury or by the State’s fiscal agents in the name of the State.
The department also maintains cash in banks which are held separately
from cash in the State Treasury. As of June 30, 2001, the carrying
amount...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part5 pot
Ngày tải lên :
20/06/2014, 02:20
... Response
Response of the Affected Agency
We transmitted a draft of this report to the Department of Public Safety
(department) on April 25, 2002. A copy of the transmittal letter to the
department ... (294,648)
Excess (deficiency)
of revenues
and other source
s
over expenditure
s
and other uses $ — $ (1,735 ,106 ) $ (1,735 ,106 ) $ — $ 424,639 $ 424,639 $ — $ (1, 310, 467) $ (1, 310, 467)
See accompanying ... the investment or failure of investment of
funds and assets in the plan, but does have the duty of due care that
would be required of an ordinary prudent investor. Therefore, in
accordance with...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part6 doc
Ngày tải lên :
20/06/2014, 02:20
... included in the report, please submit them no later than Tuesday, April 30,
2002.
The Governor, and presiding officers of the two houses of the Legislature have also been
provided copies of this ... untrue. Two of the three ACOs had
outstanding leave records. The other did use 20 days during the year. However,
ten of the twenty days were taken because of an extended illness. You then
make ... filled, and whether overtime will be incurred to
fill the post is the responsibility of those directly in charge of post assignments for
each watch -the watch commander. Control of overtime, therefore,...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part1 potx
Ngày tải lên :
20/06/2014, 02:20
... The Office of the Auditor
The missions of the Office of the Auditor are assigned by the Hawaii State Constitution
(Article VII, Section 10) . The primary mission is to conduct post audits of the ... missions, the office conducts the following types of examinations:
1. Financial audits attest to the fairness of the financial statements of agencies. They
examine the adequacy of the financial ... bills cannot be enacted unless they are referred to the Office of
the Auditor for an assessment of the social and financial impact of the proposed
measure.
6. Analyses of proposed special funds and...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part2 pot
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20/06/2014, 02:20
... 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 ... to the execution of legally binding
contracts, contractors’ final reports were not received in a timely manner,
contracts were renewed prior to the authority’s evaluation of the quality
of the ... audit required the services of a technical consultant. We procured
the services of Nishihama & Kishida, CPA’s, Inc. The consultant
conducted a financial audit of HVCB for the calendar year...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part3 ppt
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20/06/2014, 02:20
... budget of $239,707. The Shanghai office, which is also staffed
by two state-funded employees, had a budget of $221,795 for the same
time period. Our limited review of the expenditure files for the ... percent of their individual production goals in terms of generating
hotel leads, room nights, or bookings. If these employees reached 100
percent of their individual production goals, they earned ... find
instances of inappropriate or questionable expenditures of state contract
funds, such as purchasing an office Christmas tree and spending over
$100 for less than a pound of coffee for office use, they...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part4 potx
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20/06/2014, 02:20
... Funding
circumvent the return of funds to the authority. We found that this
practice of spending exactly up to its limit existed for the duration of the
bureau’s leisure contract with the authority.
However, ... to
pay some of the invoices it received from the governor’s office because
it had not yet received funds from the university. For example, a private
vendor invoiced the former governor’s office for ... prior to the commencement of
work. Our review of a sample of 25 contracts found that 11 were
This is trial version
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Chapter 2: The Hawai`i Tourism Authority Enabled the Hawai`i...
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