computation of the stress tensor and the state variables

... 1995), pp 5–6 Aquinas used the word state similarly in the sense of the state of the people of the Jews’: Alan Harding, Medieval Law and the Foundations of the State (Oxford: Oxford University ... Territorial law and the rise of the state into two stages: at the first stage, the legal issue was identified; and the second stage concerned proof and the adjudication of the issue In both systems, the second ... overlook the essential kinship, not of the Roman and the English law, but rather of the Roman and the English lawyer’;60 and the similar constitutional development of European kingdoms61 and the common...

Ngày tải lên: 01/11/2013, 08:20

... fields, and your vineyards, and your oliveyards, even the best of them, and give them to his servants And he will take the tenth of your seed, and of your vineyards, and give them to his servants And ... assembly of all the citizens acting in common can claim that they are the state On the other hand, it includes them both and claims to stand over them both This is as much to say that the state, ... Technology and War (1988), and The Transformation of War (1991) XXXX The Rise and Decline of the State Martin van Creveld published by the press syndicate of the university of cambridge The Pitt...

Ngày tải lên: 01/06/2014, 11:18

... Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and PricewaterhouseCoopers LLP Submitted by THE AUDITOR ... Organization The adjutant general is the head of the department and the director of civil defense for the State He is the commanding general of the Hawaii National Guard and responsible for Hawaii homeland ... 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...

Ngày tải lên: 18/06/2014, 20:20

... as of June 30, 2002, and is reflected as part of the $12 million restatement as of July 1, 2002, in the financial statements, and the recording of depreciation expense thereon of $373,000 in the ... in the salvage values of the assets, the state or local government is the party that uses the assets in its activities and makes the decisions regarding when and how the assets will be used and ... beginning of each fiscal year The screening committee, designated by the head of the purchasing agency, will then evaluate the statements of qualification and other pertinent information of those...

Ngày tải lên: 18/06/2014, 20:20

... Standards Board Statement No 34 as of June 30, 2002, and is reflected as part of the restatement of $12 million as of July 1, 2002 in the financial statements (Notes and 9), and the recording of ... are attributable to the transactions of the department They not purport to, and not, present fairly the financial position of the State of Hawaii as of June 30, 2003, and the changes in its financial ... presents the results of the financial audit of the Department of Defense as of and for the fiscal year ended June 30, 2003 This chapter includes the independent auditors’ report and the report...

Ngày tải lên: 18/06/2014, 20:20

... – Financial Statement Presentation Reporting Entity The Department of Defense is a department of the State of Hawaii and provides for the safety, welfare, and defense of the people of Hawaii by ... estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported ... the event of war or disaster Its divisions include the Hawaii Army and Air National Guards, Civil Defense, and Office of Veterans Services The financial statements of the department present the...

Ngày tải lên: 18/06/2014, 20:20

... be a “duplicate of benefits,” if the State is allowed to retain the insurance proceeds The insurance proceeds received by the State has been deposited and held in the accounts of the Risk Management ... assets and the related accumulated depreciation as part of the implementation of GASB Statement No 34 as of June 30, 2002 The cumulative effect of applying this Statement was reported as a restatement ... Management Division of the State s Department and Accounting and General Services (DAGS) As of June 30, 2003, the State reimbursed FEMA for $7.4 million, but continues to dispute the balance The final...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

... Office of the Auditor State of Hawaii Dear Ms Hi9a: This is our report on the financial audit of the Department of Business, Economic Development and Tourism, State of Hawaii (DBEDT), as of and ... for the fiscal year ended June 30, 2009 Our audit was performed in accordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the Office ... Comptroller General of the United States; and the provisions of OMB Circular A-133 The scope of our audit included an examination of the transactions and accounting records of the DBEDT for the fiscal...

Ngày tải lên: 19/06/2014, 17:20

... economic research and analysis, and the utilization of resources At the end of the current fiscal year, the fund balance of the economic development special revenue fund was $22.7 million, of which $4.8 ... spending at the end ofthe fiscal year As of the end of the current fiscal year, the DBEDT's governmental funds reported combined ending fund balances of $34.6 million, a decrease of $5.5 million ... year The general fund is the DBEDT's primary operating fund At the end of the current fiscal year, the fund balance of the DBEDT's general fund was $3.1 million, which reflects a decrease of 71...

Ngày tải lên: 19/06/2014, 17:20

... the State Treasury The Director pools and invests any monies of the State, which in the Director's judgment, are in excess of amounts necessary for meeting the immediate requirements of the State ... contingent assets and liabilities at the date of the basic financial statements, and the reported amounts of revenues, expenditures, and other financing sources and uses during the reporting period ... and the statement of activities, report information on all of the nonfiduciary activities of the DBEDT The effect of interfund activity has been removed from these government-wide financial statements...

Ngày tải lên: 19/06/2014, 17:20

... $10,000 are handled by the risk management office of the Department of Accounting and General Services All other claims are handled by the Department of the Attorney General The State has personal ... audited the financial statements of the governmental activities and each major fund of the Department of Business, Economic Development and Tourism, State of Hawaii (DBEDT), as of and for the fiscal ... REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Auditor Office of the Auditor State of Hawaii:...

Ngày tải lên: 19/06/2014, 17:20

... Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and NonProfit Organizations Those standards and OMB Circular ... intended solely for the information and use of the Office of the Auditor, the management of DBEDT, federal awarding agencies and pass-through entities and is not intended to be and should not be ... PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Auditor Office of the Auditor State of Hawaii: Compliance We have audited the compliance of the Department...

Ngày tải lên: 19/06/2014, 17:20

... Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP ... postaudits of all departments, offices, and agencies of the State and its political subdivisions The audit was conducted by the Office of the Auditor and the certified public accounting firm of KPMG ... 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...

Ngày tải lên: 20/06/2014, 02:20

... poor communication between the board and the staff The corporation received notification of the availability of the design funds from the state Department of Budget and Finance on October 2, 1997 ... procedures, and reports; and to report on the financial statements of the corporation To ascertain whether expenses or deductions and other disbursements have been made and all revenues or additions and ... to, the forms and records, the management information system, and the accounting and operating procedures The independent auditors’ opinion as to the fairness of the corporation’s financial statements...

Ngày tải lên: 20/06/2014, 02:20

... financial statements of the Housing and Community Development Corporation of Hawaii, State of Hawaii (corporation) as of and for the year ended June 30, 2000 These combined financial statements are the ... Audit This chapter presents the results of the financial audit of the Housing and Community Development Corporation of Hawaii, State of Hawaii (corporation) as of and for the fiscal year ended June ... in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards...

Ngày tải lên: 20/06/2014, 02:20

... Audit The recognition of gains from the sale of units is dependent on a number of factors relating to the nature of the property sold, the terms of the sale, and the future involvement of the corporation ... and liabilities and disclosure of contingent assets and liabilities at the date of the combined financial statements and the reported amounts of revenues and expenditures during the reporting period ... by the state Department of Budget and Finance Budgeted expenditures are derived primarily from acts of the State Legislature and from other authorizations contained in the State Constitution, the...

Ngày tải lên: 20/06/2014, 02:20

... Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP Submitted by THE AUDITOR STATE OF ... missions, the office conducts the following types of examinations: Financial audits attest to the fairness of the financial statements of agencies They examine the adequacy of the financial records and ... 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...

Ngày tải lên: 20/06/2014, 02:20

... System of the State of Hawaii; (2) the national average1 of nine days for all protective services, which includes police officers and prison and security guards; and (3) the national average1 of ... 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, a portion of salaries and wages is based ... expedite the process and reduce the amount of uncollectible payments The Department Is Not Fulfilling Its Fiduciary Responsibilities to the Inmates and the Victims and Families of the Inmates The...

Ngày tải lên: 20/06/2014, 02:20