nhà máy thuỷ điện có nhiều ưu điểm so với nhà máy nhiệt điện
Unit 13 - B1
... không bao 5luôn never thường thường xuyên sometimes www.themegallery 10 usually Company Logo Put the Adverbs of Freqency into the Scale never always often sometimes www.themegallery usually Company ... always go camping in the spring www.themegallery Company Logo Tom and his friends/sometimes/spring Tom and his friends sometimes play tennis in the spring www.themegallery Company Logo They/always/summer ... swims www.themegallery Company Logo They play badminton www.themegallery Company Logo They play soccer www.themegallery Company Logo They play volleyball www.themegallery Company Logo He plays...
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The Essentials of Master’s Education in Nursing March 21, 2011 potx
... Calvillo AACN Cultural Competency Advisory Group Professor and Associate Director California State University, Los Angeles Los Angeles, CA Michelle Cravetz Association of State and Territorial Directors ... professional education and lifelong learning (American Association of Colleges of Nursing & the Association of American Medical Colleges, 2010) The IOM also recognized the need for care providers to demonstrate ... patient’s personal strengths as well as available resource and supports which provide the foundational underpinning of these respective strengths The culturally responsive practitioner also engages...
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Hedge Accounting Comments to be received by 9 March 2011 doc
... loss the investor’s share of the associate’s profit or loss, rather than changes in the investment’s fair value For a similar reason, an investment in a consolidated subsidiary cannot be a hedged ... comments to be submitted to the IASB, provided such copies are for personal or intra-organisational use only and are not sold or disseminated and provided each copy acknowledges the IFRS Foundation’s ... hedge accounting presentation and disclosures It also proposes application guidance for the proposed hedge accounting model IN6 The Board also proposes an objective for hedge accounting that...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part1 pdf
... www.myflorida.com/audgen; by telephone at (850) 487-9175; or by mail at G74 Claude Pepper Building, 111 West Madison Street, Tallahassee, Florida 32399-1450 This is trial version www.adultpdf.com MARCH 2011 REPORT ... risk of material misstatement necessary to plan the audit of the basic financial statements We also examined various transactions to determine whether they were executed, in both manner and substance, ... reported for the 2008-09 fiscal year In accordance with Government Auditing Standards, we have also issued a report on our consideration of Polk State College’s internal control over financial...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2 doc
... the cash receipts and cash payments of an entity during a period The statement of cash flows also helps users assess: An entity’s ability to generate future net cash flows Its ability to ... Cash Equivalents, Beginning of Year $ 11,041 Cash and Cash Equivalents, End of Year $ 13,151 Major sources of funds came from State appropriations ($17.5 million), capital appropriations ($5.7 million), ... primarily the result of an increase in cash used by operating activities due to the increase in personnel costs and in payments for scholarships CAPITAL ASSETS AND DEBT ADMINISTRATION CAPITAL ASSETS...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part3 docx
... unrestricted resources are available to fund certain programs, it is the College’s policy to first apply the restricted resources to such programs followed by the use of the unrestricted resources The ... College System Risk Management Consortium (Consortium) Plan Description The College contributes to an agent, multiple-employer defined-benefit plan administered by the Consortium Pursuant to the provisions ... in the Federal Medicare program for their primary health coverage as soon as they are eligible Neither the College nor the Consortium issue a stand-alone annual report for the plan and the plan...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part4 ppt
... these resources only upon applying for and receiving an encumbrance authorization from the Florida Department of Education The following is a summary of State revenue sources and amounts: Source ... commercial coverage in any of the past three fiscal years 13 SCHEDULE OF STATE REVENUE SOURCES Revenue from State sources for current operations is primarily from the College Program Fund administered ... coverage for these risks primarily through the Florida College System Risk Management Consortium (Consortium), which was created under authority of Section 1001.64(27), Florida Statutes, by the...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part1 potx
... to 8-18-09 (2) Daniel M Coton Randall H Reid from 8-19-09 Nancy H Watkins Dr Gwendolyn W Stephenson, President Notes: (1) Board member served beyond the end of his term, May 31, 2010 (2) Board ... www.myflorida.com/audgen; by telephone at (850) 487-9175; or by mail at G74 Claude Pepper Building, 111 West Madison Street, Tallahassee, Florida 32399-1450 This is trial version www.adultpdf.com MARCH 2011 REPORT ... risk of material misstatement necessary to plan the audit of the basic financial statements We also examined various transactions to determine whether they were executed, in both manner and substance,...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2 pot
... 3.8 percent increase in personnel services, a 77.7 percent increase in scholarships and waivers, and a 32.9 percent increase in materials and supplies The increase in personnel services is primarily ... the Governmental Accounting Standards Board (GASB) The National Association of College and University Business Officers (NACUBO) also provides the College with recommendations prescribed in accordance ... material purchases for construction projects Nonoperating Revenues and Expenses Certain revenue sources that the College relies on to provide funding for operations, including State appropriations,...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part3 docx
... unrestricted resources are available to fund certain programs, it is the College’s policy to first apply the restricted resources to such programs followed by the use of the unrestricted resources The ... resources The statement of revenues, expenses, and changes in net assets is presented by major sources and is reported net of tuition scholarship allowances Tuition scholarship allowances are ... on behalf of the student The College applied “The Alternate Method” as prescribed in NACUBO Advisory Report 2000-05 to determine the reported net tuition scholarship allowances Under this method,...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part4 pot
... these resources only upon applying for and receiving an encumbrance authorization from the Florida Department of Education The following is a summary of State revenue sources and amounts: Source ... insurance with minimum deductibles for each line of coverage 15 SCHEDULE OF STATE REVENUE SOURCES Revenue from State sources for current operations is primarily from the College Program Fund administered ... coverage for these risks primarily through the Florida College System Risk Management Consortium (Consortium), which was created under authority of Section 1001.64(27), Florida Statutes, by the...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Board / Audit Committee – Julie-Anne Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards ... information provided on internal control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... 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 good practice ... Office 2010-11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ASSISTANCE Alison Rayner, CA Principal Accountant Queensland Treasury This is trial version www.adultpdf.com Session...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... or bodies (including community groups, statutory bodies or commercial enterprises) that exhibit some of the following characteristics: • a transfer to a recipient which may be in return for compliance ... Government • a recipient may have been selected on merit against a set of program-specific criteria” – • Source: Queensland Treasury’s Financial Accountability Handbook Examples – – – – Recurrent/Operating ... Revenue % of Total Revenue 2009 $M 2008 $M 2007 $M 20,352 17,596 16,006 14,479 45% 40% 39% 35% (Source: Report on State Finances 2007 to 2010) This is trial version www.adultpdf.com Accounting...
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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): – ONLY in event of an obligation ... donation – Eg volunteers involved in the clean up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery of services • Case by case...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... grant funding for “Better XYZ Facilities” amounts to $2 million – Contract includes conditions that some or all of the funding must be repaid if it has not been spent in accordance with the Agreement...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... www.adultpdf.com Non-current physical assets • Write-offs and repairs – At what stage are assets so damaged that they no longer represent assets? – Decisions made to repair or replace assets –...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... standard issued by December 2011 • Revised standard extending relief from consolidation, the equity method and proportionate consolidation (ED 205) expected by mid 2011 This is trial version www.adultpdf.com...
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United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part1 docx
... Monuments Commission (the Commission) operates and maintains 24 American military cemeteries on foreign soil; 25 federal memorials, monuments, and markers; and nonfederal memorials For fiscal year 2010, ... all material respects, in conformity with U.S generally accepted accounting principles (GAAP) Also, in GAO’s opinion, the Commission maintained effective internal control over financial reporting ... (2) Commission management maintained effective internal control over financial reporting GAO also tested Commission management’s compliance with selected laws and regulations In a prior report...
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