... and automated apparatuses Both apparatuses are suitable for reference purposes 13 Report 15.1 automated cold filter plugging point; cold filter plugging point (CFPP); diesel; domestic heating fuels; ... flow rate in the vacuum regulator of a minimum of 15 L/h, and to maintain a constant vacuum of 200 mm (2 0 .05 kPa) for the duration of the test For multi-posi...
Ngày tải lên: 20/10/2014, 17:18
Review of the Need for a Large- scale Test Facility for Research on the Effects of Extreme Winds on Structures pptx
... publication as the authoritative version for attribution Review of the Need for a Large -Scale Test Facility for Research on the Effects of Extreme Winds on Structures http://www.nap.edu/catalog/6458.html ... attribution Review of the Need for a Large -Scale Test Facility for Research on the Effects of Extreme Winds on...
Ngày tải lên: 08/03/2014, 19:20
Báo cáo khoa học: "Error Profiling: Toward a Model of English Acquisition for Deaf Learners" ppt
... Dulay and Marina K Burt 1975 Natural sequences in child second language acquisition Language Learning, 24(1) Susan Gass 1979 Language transfer and universal grammatical relations Language Learning, ... the need for a description of the general progress of English acquisition as determined by the mastery of grammatical forms Goal : to have error profiles that indicate what leve...
Ngày tải lên: 17/03/2014, 07:20
Toward Incentives for Military Transformation - A Review of Economic Models of Compensation doc
... defense agencies under Contract DASW0 1-0 1-C-0004 Library of Congress Cataloging-in-Publication Data Savych, Bogdan Toward incentives for military transformation : a review of economic models of compensation ... How Can the Paradigm Support the Objectives of Military Transformation? 33 Explicit Pay -for- Performance Incentive Mechanisms 35 Pay for Performan...
Ngày tải lên: 23/03/2014, 02:20
steps to success writing a winning statement of purpose for students in the science technology engineering and math fiel
... Circumstances “Extenuating circumstances that may have resulted in less than ideal academic credentials for graduate school.” Dr Liza Cariaga-Lo, Assistant Dean, Yale Graduate School of Arts and Sciences ... Personal Statement (PS) vs Statement of Purpose (SP) Steps to Success Personal Statement (PS) One way to think about PS is that, in general, undergraduate prog...
Ngày tải lên: 28/05/2014, 15:13
Test Bank for Essentials of Accounting for Governmental_1 doc
... statement offers no examples of such contractual obligations, but it seems reasonable that they would be of sufficient significance to involve the formal action of the governing board For example, ... overexpended For example, although salaries and wages of government Many governments would require an additional approval (frequently in the form of a revised encumbrance) for am...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_2 pot
... Reclassification of Current Taxes Assuming that all property taxes levied by the Village of Elizabeth for 2012 were to have been paid by property owners before the end of the year, any balance of taxes ... Sheet for the General Fund of the Village of Elizabeth as of the end of 2012 is shown in Illustration 4–4 If the General Fund has both a due from and a due to another fu...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_3 pot
... the method of accounting for a deferred serial bond issue cop2705X_Ch05_122-153.indd 136 2/1/10 5:43:57 PM Accounting for Other Governmental Fund Types 137 Debt Service Accounting for Capital ... donations take the form of trusts Trusts are accounted for in a number of different funds, depending on the nature and terms of the agreement Illustration 5–2 summarizes accoun...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_4 doc
... bottom of Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizations Apago PDF Enhancer Accounting ... 31, 2012, for the City of Sandwich Swimming Pool Fund d Prepare a Statement of Cash Flows for the Year Ended December 31, 2012, for the City of Sandwich Swimming P...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_5 pdf
... distributions of tax collections for each year to each fund or unit in the proportion the levy for that fund or unit bears to the total levy for the year Apago PDF Enhancer Accounting for Tax Agency ... receivable is offset in total by the liability If collections of taxes during a certain portion of the year amounted to $2,400,000 for other governments and $1,800,000 for...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_6 pdf
... Worksheet Entry for Preparation of Government-wide Statements Sale of Bonds Cash OFS: Proceeds of bonds OFS: Premium on bonds Dr Cr Cr OFS: Proceeds of bonds OFS: Premium on bonds Amortization of Bond ... grant for road repairs • $300,000 was received as a gift for establishment of a permanent fund for the maintenance of the city cemetery • $100,000 in charges for serv...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_11 potx
... governments and for not-forprofit organizations The American Institute of Certified Public Accountants issued Statement of Position 98–3, Auditing of States, Local Governments, and Not-forProfit Organizations ... free of conflict of interests Proper use of government information, resources, and position precludes auditors from using sensitive or classified information or resourc...
Ngày tải lên: 21/06/2014, 04:20
Test Bank for Essentials of Accounting for Governmental_12 ppt
... Not -for- Profit Accounting Terminology A accounting entity Where an entity is established for the purpose of accounting for a certain activity or activities See fiscal entity accrual basis Basis of ... provides for functional reporting of expenses for private-sector not -for- profit organizations functional classification Grouping of expen- ditures on the basis of the...
Ngày tải lên: 21/06/2014, 04:20