các khâu của lưới điện khái quát chung một mô hình mạng lưới điện gồm 4 khâu
Unit 13 - B1
... winter c I often go swimming in the summer f He never goes fishing in the winter 60 10 20 40 30 50 10 40 50 30 20 60 Group Group 2 always often không bao 5luôn never thường thường xuyên sometimes...
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The Essentials of Master’s Education in Nursing March 21, 2011 potx
... Research, 24, 219-2 54 41 Bakken, S., Stone, P., & Larson, E (2007) A nursing informatics research agenda for 2008-18: Contextual influences and key components Nursing Outlook, 56(5), 206-2 14 Bartels, ... Cawley, J F., Day, C., Douglass, C W et al (20 04) Clinical prevention and population health American Journal of Preventive Medicine, 27(5), 47 0 -48 1 Allan, J., Stanley, J., Crabtree, M., Werner, ... Press Hanks, R.G (2007) Barriers to nursing advocacy: A concept analysis Nursing Forum 42 (4) , 171-178 43 Hebda, T., & Calderone, T.L (2010) What nurse educators need to know about the TIGER...
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Hedge Accounting Comments to be received by 9 March 2011 doc
... Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2 749 Email: publications@ifrs.org Web: www.ifrs.org HEDGE ACCOUNTING ... paragraphs BC226–BC 246 should the Board develop further and what changes to that alternative would you recommend and why? Effective date and transition (paragraphs 53–55 and BC 247 –BC2 54) IN48 The Board ... Hedges of a group of items (paragraphs 34 39, B70–B82 and BC156–BC182) Eligibility of a group of items as the hedged item (paragraphs 34, B70–B76, BC163, BC1 64 and BC168–BC173) IN36 The exposure...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part1 pdf
... 2,8 84 3 ,49 0 1,0 24 95 45 5 303 $ 8,918 1,867 3,033 926 56 365 353 Component Unit 12-31-09 (1) 6-30-09 $ $ 256 47 1 3,516 727 1,221 3,516 2,825 18,1 24 61 ,48 3 15,518 54, 583 (43 ,359) (39,065) (49 4) ... 18,0 64 60,895 2,537 $ 21,3 54 60,690 2,9 64 $ 19,276 133 14, 615 $ 19 ,42 8 13 13,012 81 ,49 6 85,008 34, 0 24 32 ,45 3 Liabilities Current Liabilities Noncurrent Liabilities 3,819 2,918 3,316 2,875 12 ,45 5 ... Gain (Loss) on Investments 17 ,49 7 17,688 (40 ) 19,168 9,710 (43 ) 148 3 64 108 (30) Net Nonoperating Revenues 35, 145 28,835 256 3 34 (8,2 14) 2,781 1,375 (10,230) 4, 181 1,3 24 (238) Total Operating Revenues...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2 doc
... College (In Thousands) Capital Assets 2010 2009 $ 4, 577 78,5 14 5, 242 5,151 1,055 49 4 2, 746 $ 4, 577 78,5 14 5,091 4, 897 1,055 49 4 50 Total 97,779 94, 678 Less, Accumulated Depreciation: Buildings ... 19,276,318 2,518,006 18, 947 Total Current Assets 347 ,282.00 12,072,595 1 ,45 7,286 738,068 53,572,287 7,323,312 132,615 63 ,43 2,552 14, 747 , 846 $ 81 ,49 6,139 $ 34, 0 24, 1 64 $ 825,215 2,053,7 14 212,101 238,033 ... Depreciation 30,106,560 9,857 ,44 9 2,237,980 5,753, 349 3,108,6 84 7,3 24, 406 3,0 94, 244 210 ,40 9 569,820 9,978 259,166 156,036 15,363 Total Operating Expenses 61 ,48 2,672 1,220,772 (43 ,358,725) Operating Loss...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part3 docx
... 78,5 14, 672 5,090,811 4, 896, 940 49 3,9 64 1,0 54, 941 $ 4, 577,601 2, 745 ,711 $ 2,695,911 $ $ 7,323,312 $ $ 150,632 45 2,815 199,002 $ 78,5 14, 672 5, 241 ,44 3 5,150,753 49 3,9 64 1,0 54, 941 199,002 90 ,45 5,773 ... Lease 26,0 14, 059 3,7 34, 439 3,135 ,40 9 49 ,396 1,0 54, 941 2, 046 ,9 84 202,811 819,751 24, 698 Total Accumulated Depreciation 33,988, 244 3,0 94, 244 Total Depreciable Capital Assets, Net $ 56,063,0 84 Ending ... 5,150,753 49 3,9 64 1,0 54, 941 199,002 90 ,45 5,773 199,002 28,061, 043 3,937,250 3,756,158 74, 0 94 1,0 54, 941 199,002 36,883 ,48 6 90,051,328 603 ,44 7 Less, Accumulated Depreciation: Buildings Other Structures...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part4 ppt
... School Building Winter Haven Campus Greenhouse $ 4, 217,8 14 $ 2,699,733 $ 1,518,081 301, 849 8 ,40 0 40 , 141 5,836 261,708 2,5 64 Total $ 4, 528,063 $ 2, 745 ,710 $ 1,782,353 12 RISK MANAGEMENT PROGRAMS ... Depreciation Auxiliary Enterprises $ 19,032 ,46 9 125,705 6,759,180 4, 608,960 7,589, 949 10,077,757 9,979,632 3,0 94, 244 2 14, 776 Total Operating Expenses $ 61 ,48 2,672 15 CURRENT UNRESTRICTED FUNDS The ... 635,282 733 ,41 3 Unfunded AAL (UAAL) (b-a) $ $ 635,282 733 ,41 3 Funded Ratio (a/b) 0% 0% Covered Payroll (c) $ 14, 556, 248 $ 15, 746 ,831 UAAL as a Percentage of Covered Payroll [(b-a)/c] 4. 4% 4. 7% The...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part1 potx
... Revenues $ 34, 681 3,700 265 3 94 4 34 $ 31 ,44 3 3,271 817 96 48 9 Component Unit 6-30-10 6-30-09 $ $ 892 943 7 ,48 6 1 ,48 3 44 ,2 74 1 34, 811 3,865 5,261 3,650 5,965 (90,537) (1,396) (2,315) 45 , 640 56 ,45 6 (113) ... 186 ,46 5 9,032 $ 68,873 170,293 9,981 247 ,562 249 , 147 23 ,44 4 23,357 8,170 5,818 6,589 6,577 1, 149 18, 741 1,052 18,365 13,988 13,166 19,890 19 ,41 7 183,900 33,267 16 ,40 7 167,308 53,819 14, 8 54 (3,716) ... (111,165) Operating Loss 2,973 48 ,44 3 159,608 Total Operating Revenues Less, Operating Expenses 6,695 1 ,46 3 50 ,44 6 30, 747 (301) 94 1,079 (163) 116 951 (822) 80,892 1,010 245 101,983 Net Nonoperating...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part2 pot
... Unit $ (3,715, 841 ) 1,650, 747 3,907,939 868,785 28 ,48 2,7 84 6,689 16 ,40 7,0 64 233,573,582 Total Net Assets $ TOTAL LIABILITIES AND NET ASSETS 1,901,788 2, 244 ,42 4 3,553,668 247 ,562,021 1 ,47 2,550 $ The ... Other Nonoperating Expenses 1,766,090 2, 642 ,692 852,291 45 , 640 ,47 8 56,078,530 116,656 89,739 171,000 (107,652) (5,5 84) 93,799 646 ,387 97,8 94 3 34, 486 (163, 544 ) 101,983,167 Net Nonoperating Revenues ... Scholarship Allowances of $1,288, 848 Other Operating Revenues $ 34, 681,106 3,699,777 265,190 3 94, 412 43 3,790 Component Unit $ 892,309 7 ,48 5,723 1 ,48 2,912 48 ,44 2,910 Total Operating Revenues 2,972,969...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part3 docx
... 27,570,839 7 ,49 0,731 $ 22,390,005 $ 35,061,570 $ $ 213, 544 ,957 6 ,49 4,903 11, 649 ,0 84 6,376,319 22,390,005 246 ,40 5 246 ,40 5 238,065,263 71,060,010 5,276,016 8,965, 143 1,360, 342 246 ,40 5 246 ,40 5 86,661,511 ... Reductions $ 1,576 ,47 4 2,733,898 3, 940 ,44 1 $ (1,576 ,47 4) 1, 146 ,833 352, 649 1,022,2 74 (168,380) $ Balance 6-30-09 Restated 2 ,40 1,196 4, 189,339 5,336,172 3,977,670 $ 9,313, 842 $ 1,587,065 352, 649 3,957,250 ... Additions Reductions 26,277,839 8,289,7 14 $ 34, 567,553 $ 22,8 84, 022 $ 193,598,659 5, 344 ,196 9,505,706 6,376,319 $ 19, 946 ,298 1,150,707 2,389,783 2 14, 8 24, 880 23 ,48 6,788 Less, Accumulated Depreciation:...
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REPORT NO. 2011-164 MARCH 2011 HILLSBOROUGH COMMUNITY COLLEGE Financial Audit_part4 pot
... Committed $ $ 170,2 94 55,3 74 2,673,322 562 ,44 4 4, 362,5 04 26,290 2,037 ,49 6 241 ,6 04 135, 846 40 ,9 64 127, 744 4, 136 2 84, 087 42 8,377 40 4,6 04 $ 6,338,535 1 84, 793 1 ,42 8,129 $ 6,829 ,47 3 13 OPERATING LEASE ... 30, 2010, totaled $3,2 64, 328, $3 ,40 7 ,44 8, and $3 ,47 0,635, respectively, which were equal to the required contributions for each fiscal year As provided in Section 121 .45 01, Florida Statutes, ... www.adultpdf.com 33 6.2% 4. 3% MARCH 2011 REPORT NO 2011-1 64 AUDITOR GENERAL DAVID W MARTIN, CPA AUDITOR GENERAL STATE OF FLORIDA PHONE: 850 -48 8-55 34 FAX: 850 -48 8-6975 G 74 Claude Pepper Building...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... September 2006 – Pilot implementation of SSS • Report No of 2006 Results of Local Government Audits 20 04- 05 – Governance of ICT projects • Report No of 2005 Results of Audits Completed at 31 October...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... Act 1993 Government Owned Corporations Regulation 20 04 Government Owned Corporations (Central Queensland Ports Authority ) Regulation 20 04 Subsidiary Policy Documents (eg Code of Practice for...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... 2010 $M Total Grant 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 ... appropriations This is trial version www.adultpdf.com AASB 10 04 Contributions (cont’d) (Accounting for Grants) • Recognition requirements (AASB 10 04. 20): – Recognised as income in the period in which ... Measurement requirements (AASB 10 04. 11): – must be measured at the fair value of the contributions received or receivable This is trial version www.adultpdf.com AASB 10 04 Contributions (cont’d) (Accounting...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
... is trial version www.adultpdf.com AASB 10 04 – Contributions (cont’d) (Accounting for Contribution of Services ) • Recognition of services (AASB 10 04. 45 .46 ): – Services only recognised when they ... www.adultpdf.com AASB 10 04 Contributions (cont’d) (Accounting for Grants) • Summary – Contributions are to be recognised as revenue once entity has met the recognition criteria (AASB 10 04 para 20) – A ... recognised when an actual obligation to return money exists (AASB 10 04 para 26) This is trial version www.adultpdf.com AASB 10 04 – Contributions (Accounting for Contribution of Services) • Government...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... XYZ Facilities” Funding Deed Accounting Treatment (for 2010-2011) • In accordance with AASB 10 04 DET must recognise the $2 million grant from DEEWR when: – it obtains control or the right to ... present obligation at this stage to sacrifice future economic benefits to the DEEWR (para AASB 10 04. 20) • At 30 June DEEWR has not issued invoice for return of grant monies at this stage – no liability ... DET now has present obligation to DEEWR that has arisen as a result of a past event (para AASB 10 04. 26) Considered a separate event and transaction to the initial receipt of grant monies during...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... www.adultpdf.com Government assistance • Accounting for government grants received – – – – AASB 10 04 v AASB 120 Grants received in advance v in arrears Reciprocal v non-reciprocal grants Grants for...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... opinion on asset values reported in financial statements – Collection of charitable revenue (AGS 10 54) – Loss of supporting documentation • Our aim will be to ensure: – There is an appropriate understanding...
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United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part1 docx
... Created in 1923, the American Battle Monuments Commission (the Commission) operates and maintains 24 American military cemeteries on foreign soil; 25 federal memorials, monuments, and markers; and ... View GAO-11-320 or key components For more information, contact Steven J Sebastian at (202) 512- 340 6 or sebastians@gao.gov This is trial version www.adultpdf.com Source: American Battle Monuments...
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