ứng dụng công nghệ thông tin và sử dụng các phương tiện hỗ trợ trong dạy học
Unit 13 - B1
... the spring They usually go swimming in the summer Dùng trạng từ tần suất để diễn tả hành động xảy vào mùa S + adv of frequency + V (s…) + in the + mùa www.themegallery Company Logo Make sentences ... basketball: chơi bóng rổ II Model sentences Grammar: Dùng trạng từ tần suất để diễn tả hành động xảy vào mùa S + adv of frequency + V (s…) + in the + mùa III Practice IV Homework Read and learn by...
- 21
- 298
- 0
The Essentials of Master’s Education in Nursing March 21, 2011 potx
... delegating, supervising, collaborating, coordinating) • Data-driven decision-making based on an ethical framework to promote culturally responsive, quality patient care in a variety of settings, ... organization Essential IV: Translating and Integrating Scholarship into Practice o Recognizes that the master’s-prepared nurse applies research outcomes within the practice setting, resolves practice problems, ... with patients and/or students across the continuum of care in a variety of settings However, as recommended in the Carnegie Foundation report (2009), Educating Nurses: A Call for Radical Transformation,...
- 64
- 647
- 0
Hedge Accounting Comments to be received by 9 March 2011 doc
... instruments can be added or removed by de-designating and redesignating the hedging relationship) The Board is continuing to discuss proposals for hedge accounting for open portfolios © IFRS Foundation ... supporting the designation The Board believes that in these circumstances the revised hedging relationship should be accounted for as a continuation of an existing hedge rather than as a discontinuation ... DRAFT DECEMBER 2010 Discontinuing hedge accounting (paragraphs 24, B61–B66 and BC112–BC118) IN27 The exposure draft proposes that an entity shall discontinue hedge accounting prospectively only...
- 65
- 358
- 0
REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part1 pdf
... on the Lockheed Martin Quick Response Training grant Operating Expenses Expenses are categorized as operating or nonoperating The majority of the College’s expenses are operating expenses as defined ... 148 364 108 (30) Net Nonoperating Revenues 35,145 28,835 256 334 (8,214) 2,781 1,375 (10,230) 4,181 1,324 (238) Total Operating Revenues Less, Operating Expenses Operating Income (Loss) Income (Loss) ... the six-month period ended December 31, 2009 Operating Revenues GASB Statement No 35 categorizes revenues as either operating or nonoperating Operating revenues generally result from exchange transactions...
- 8
- 245
- 0
REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2 doc
... FLOWS (Continued) For the Fiscal Year Ended June 30, 2010 College RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES Operating Loss Adjustments to Reconcile Operating Loss ... 15,363 Total Operating Expenses 61,482,672 1,220,772 (43,358,725) Operating Loss NONOPERATING REVENUES (EXPENSES) State Appropriations Gifts and Grants Investment Income Other Nonoperating Revenues ... for defining the reporting entity are identified and described in the Governmental Accounting Standards Board’s Codification of Governmental Accounting and Financial Reporting Standards, Sections...
- 10
- 304
- 0
REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part3 docx
... Postemployment Benefits Payable The College follows Governmental Accounting Standards Board (GASB) Statement No 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, ... compliance with GASB Statement No 9, Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Cash and Cash Equivalents The amount ... Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; and other investments approved by the College’s Board of Trustees...
- 10
- 227
- 0
REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part4 ppt
... 2,524,947 1,894,781 Total Operating Expenses 36,206,993 (26,114,267) Operating Loss NONOPERATING REVENUES State Appropriations Gifts and Grants Investment Income Other Nonoperating Revenues 17,377,860 ... Departments Auxiliary Enterprises Other Operating Revenues $ 7,952,523 458,500 873,139 66,155 454,746 287,663 10,092,726 Total Operating Revenues EXPENSES Operating Expenses: Personnel Services Utilities ... auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors Internal Control Over Financial Reporting In planning...
- 9
- 240
- 0
REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part1 potx
... Nonoperating Revenues (Expenses) State Appropriations Other Nonoperating Revenues Nonoperating Expenses 2,707 (111,165) Operating Loss 2,973 48,443 159,608 Total Operating Revenues Less, Operating ... scope of our testing of internal control over financial reporting and compliance and results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance ... (386) 3,940 $ 3,554 (1,670) 5,610 $ 3,940 Operating Revenues GASB Statement No 35 categorizes revenues as either operating or nonoperating Operating revenues generally result from exchange transactions...
- 11
- 262
- 0
REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2 pot
... FLOWS (Continued) For the Fiscal Year Ended June 30, 2010 College RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES Operating Loss Adjustments to Reconcile Operating Loss ... for defining the reporting entity are identified and described in the Governmental Accounting Standards Board’s Codification of Governmental Accounting and Financial Reporting Standards, Sections ... 11,934,012 6,607,111 22,173,054 7,808,320 Total Operating Expenses 159,608,197 5,261,073 (111,165,287) (1,395,795) Operating Loss NONOPERATING REVENUES (EXPENSES) State Appropriations Gifts and...
- 11
- 208
- 0
REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part3 docx
... Postemployment Benefits Payable The College follows Governmental Accounting Standards Board (GASB) Statement No 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, ... compliance with GASB Statement No 9, Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Cash and Cash Equivalents The amount ... Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; and other investments approved by the College’s Board of Trustees...
- 11
- 168
- 0
REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part4 pot
... statement of net assets Operating lease payments are recorded as expenses when paid or incurred Outstanding commitments resulting from these lease agreements are contingent upon future appropriations ... FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 16 FUNCTIONAL DISTRIBUTION OF OPERATING EXPENSES The functional classification of an operating expense (instruction, academic support, ... auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors Internal Control Over Financial Reporting In planning...
- 8
- 298
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update – ... version www.adultpdf.com 2010 Achievements • • • • • Successful completion of audit program Continuing staff development Recommendations from Strategic Review New head office location 150 years ... Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No for 2009 - Results of Audits at 31 May 2009 – One School Project • Report...
- 10
- 189
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... Queensland’s Public Sector Accounting and Reporting Framework – – – • Departments & Statutory bodies Government Owned Corporations (GOCs) Local Governments Accounting for Government Grants & Other ... With a focus on supporting departments and statutory bodies, the Financial Management Branch – develops accounting and financial management policy – provides advice on accounting, commercial and ... www.adultpdf.com What are we seeing in our audits? • Some agencies are on the upward trend on the maturity continuum of IT governance • Some agencies regard the governance of IT as something that relates to...
- 10
- 182
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... Queensland’s Accounting & Reporting Framework – Government Owned Corporations (GOCs) Financial Management Framework for Government Owned Corporations Corporations Act 2001 Australian Accounting Standards ... for GOC Financial Arrangements) This is trial version www.adultpdf.com Queensland’s Accounting & Reporting Framework – Local Governments Financial Management Framework Local Governments Local ... Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial Statements Local Government (Finance, Plans and Reporting) Regulation 2010 Local Government (Operations)...
- 10
- 163
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
... AASB 1004 Contributions (cont’d) (Accounting for Grants) • Rare situations some or all of contribution may be shown as liability (AASB 1004.26): ... the AASB Framework This is trial version www.adultpdf.com AASB 1004 Contributions (cont’d) (Accounting for Grants) • Summary – Contributions are to be recognised as revenue once entity has met the ... exists (AASB 1004 para 26) This is trial version www.adultpdf.com AASB 1004 – Contributions (Accounting for Contribution of Services) • Government agencies may receive contribution of goods or services...
- 10
- 194
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... version www.adultpdf.com Accounting for Grants & Contributions Paid (Grantor/Payer) • No specific Australian Accounting Standards to provide guidance on the accounting treatment – AASB 1004 Contributions ... http://www.treasury.qld.gov.au/office/services/reporting/requirement s/index.shtml • Financial Reporting Requirements http://www.treasury.qld.gov.au/office/knowledge/docs/fin-reportingreq/index.shtml • Non-Current ... FRSB re-visiting proposals – focussing on nature of obligations of recipients This is trial version www.adultpdf.com For Further Information Departments and Statutory Bodies: • Accounting Policy...
- 10
- 139
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... version www.adultpdf.com Collection of donations • Accounting for donations received – Limited capacity for control over collection resulting in increased risk of fraud – Transfer of money collected ... Queensland Reconstruction Authority This is trial version www.adultpdf.com Government assistance • Accounting for government grants received – – – – AASB 1004 v AASB 120 Grants received in advance v in...
- 10
- 179
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... Auditor-General’s Reports to Parliament – Inform This is trial version www.adultpdf.com Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version ... interpretations applied – Identify who approves significant accounting policies and where documented • Mandatory emphasis of matter on basis of accounting This is trial version www.adultpdf.com Leases • Changes ... reported in financial statements – Collection of charitable revenue (AGS 1054) – Loss of supporting documentation • Our aim will be to ensure: – There is an appropriate understanding of the basis...
- 10
- 181
- 0
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... • • • • New Standard - AASB 1053 Effective from July 2013 Establishes tiers for financial reporting Tier requires fewer disclosures Regulator (Treasury) can mandate Tier Treasury is not allowing...
- 6
- 246
- 0
United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part1 docx
... conformity with U.S generally accepted accounting principles (GAAP) Also, in GAO’s opinion, the Commission maintained effective internal control over financial reporting as of September 30, 2010 In addition, ... by U.S GAAP and OMB Circular No A-136, Financial Reporting Requirements In accordance with 36 U.S.C § 2103, GAO is responsible for conducting audits of the agencywide financial statements of ... and the Commission’s reporting of the violation in fiscal year 2010 GAO noted other less significant matters involving the Commission’s internal control and will be reporting separately to Commission...
- 2
- 163
- 0
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến tốc độ rôto n fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy phần 3 giới thiệu nguyên liệu chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25