... provide a basis for our qualified audit opinion Basis for Qualified Opinion The government’s expenditures for program XX is reported as USD 15 Millions in the consolidated income statement for the year ... opinions on components, thus indicating a need for lower materiality for the components Furthermore, certain procedures may be required to be performed by audit mandate or legislation, or the ... described in the basis for opinion noted above, we were denied access to the financial information, and/or management, and/or the auditors of the component responsible for program XX Law XXX...
Ngày tải lên: 19/06/2014, 21:20
... could be a marker of severe gout in some populations Our results also suggest that the effect of this variant is population specific, further confirming population heterogeneity in the association ... has two isoforms with the long-form expressed on the basal side and short- form expressed on the apical side of the proximal renal tubule [17] Mice with overexpression of the long-form of SLC2A9 ... Caucasian cluster was 0.95 for the 505 Caucasian controls and 0.06 for the total 572 Māori samples, 0.95 and 0.06 for the 608 Eastern Polynesian samples and 0.98 and 0.05 for the 330 Western Polynesian...
Ngày tải lên: 12/08/2014, 15:23
ENGLISH FOR SPECIFIC PURPOSES II MERGERS AND ACQUISITIONS
... development • When a forms wants achieve administrative benefits • To increased market share • To lower cost of operation and/or production • To gain higher competitiveness • For industry know how ... values such as quality, good service or innovation For example, in 2008, Facebook, the world’s largest social network, intended to buy Twitter for US$ 500 million; but Twitter refused Now it was ... comfort in the idea that a merger will deliver enhanced market power M&A comes in all shapes and sizes, and investors need to consider the complex issues involved in M&A The most beneficial form...
Ngày tải lên: 12/08/2013, 12:00
Tài liệu Tips, Tools, and General Guidance for Public Speaking pptx
... speaking before your audience has finished listening." It is always a good idea to leave them wanting more So, finish early and leave extra time for Q&A LWR: Tips, Tools, and General Guidance for Public ... feature of your concept Do not become overly specific too early in an informative speech, because listeners forget details easily Try to recall the specific sequence of events that caused you ... the content and/or format to best fit your public speaking goals and activities LWR: Tips, Tools, and General Guidance for Public Speaking, Page 34 Public Speaking Journal — Before Speaking Your...
Ngày tải lên: 20/12/2013, 23:15
Tài liệu Đề tài "Dimension and rank for mapping class groups " pptx
... model for the Weil-Petersson metric on Teichm¨ller u 1075 DIMENSION AND RANK FOR MAPPING CLASS GROUPS space provided by the pants graph The combinatorial analysis as carried out above for the ... phenomena for mapping class groups, Duke Math J 106 (2001), 581–597 [Gro1] M Gromov, Groups of polynomial growth and expanding maps, IHES Sci Publ Math 53 (1981), 53–73 [Gro2] ——— , Infinite groups ... DIMENSION AND RANK FOR MAPPING CLASS GROUPS 1057 [Ara].) We also note that the lower bound on the geometric rank of Teichm¨ller u space is obtained in [BF] Outline of the proof For basic notation...
Ngày tải lên: 16/02/2014, 06:20
Tài liệu Guidance for Clinical Investigators, Industry, and FDA Staff Financial Disclosure by Clinical Investigators ppt
... Question F.2 for additional information on due diligence FDA encourages applicants to submit financial disclosure information in a format that will ensure all required information is included For example, ... http://www.fda.gov/downloads/Drugs/DevelopmentApprovalProcess/FormsSubmissionRequirements/ElectronicSub missions/UCM163552.pdf 12 For premarket notification submissions, see Guidance for Industry and FDA Staff: Format for Traditional and ... certification/disclosure forms and attachments according to the format outlined in the appropriate submission guidance 12 B.4 Q: How should the financial information be submitted? A: The financial information...
Ngày tải lên: 17/02/2014, 21:20
Tài liệu GUIDANCE FOR UK COMPANIES ON ACCOUNTING AND REPORTING pdf
... period for filing accounts and reports for these entities in line with changes for companies (paragraph 8.7) • The regulations on SFS make specific provision for small companies that may wish to ... the guidance originally issued in October 2004 3.9 This guidance is not intended to be a comprehensive statement of the law or the recent changes For example, the regulations discussed in this guidance ... how much information companies must include This will be for directors to consider in light of what is relevant and proportionate for their particular business 15 Changes to Thresholds for SMEs...
Ngày tải lên: 18/02/2014, 01:20
Tài liệu ITIL® V3 and ASL Sound Guidance for Application Management and Application Development docx
... of the information system and responsible for the entire information provisioning of the organization - Infrastructure Management is responsible for the operational aspects of the information ... provides guidance for the IT Service Management domain, which includes Application Management - and good practice for certain aspects of Application Development and Maintenance Most of this guidance ... accepted for any loss resulting from use of or reliance on its content While every effort is made to ensure the accuracy and reliability of the information, TSO cannot accept responsibility for errors,...
Ngày tải lên: 21/02/2014, 21:20
SURVEY OF CURRENT GUIDANCE FOR CHILD HEALTH CLINICAL TRIALS pot
... pediatric oncology To provide guidance for the development of medicinal products for use in the neonatal population Guidance for development and manufacture of pediatric formulations Patient group ... childspecific aspects of the informed consent procedure are the requirement for written assent in older children, age-appropriate information sheets and privacy issues in adolescents Age limits for ... URL:http://www.hcsc.gc.ca/dhp-mps/prodpharma/applic-demande/guide-ld/clini/e11_addendum-eng.php (55) Task-force in Europe for drug development for the young (TEDDY) Recommendations on ethical issues on medicine for children for European and National Institutions...
Ngày tải lên: 05/03/2014, 10:20
Health Problems and Disability of Elderly Individuals in Two Population Groups from Same Geographical Location docx
... is also need for various medical interventions for improving the health status of elderly population Acknowledgement Authors wish to express thanks to Mr M Chetia of this centre for his active ... factors,1,2 which need to identify for properly addressing health needs of elderly Tea is an important agro-industry of India Manual workers form more than 90% of total adult population irrespective of ... persons from an urban setting among a population of about 1.3 lakhs Four wards and two adjoining localities were selected randomly for the study The second groups of 230 (male - 101 and female...
Ngày tải lên: 05/03/2014, 21:20
Guidance for Business on the Provision of Services Regulations pptx
... find information more easily and so make better informed choices about where and how to set up business in the UK This will include information on, for example, any fees, the length of time a formality ... advice and guidance online 19 Guidance for Business on the Provision of Services Regulations 2009 aCCuraCyofInformatIon 61 � Competent authorities are legally obliged to keep the information ... professions (this means complete bans on all 28 Guidance for Business on the Provision of Services Regulations 2009 forms of advertising as well as on a specific form of advertising such as TV advertising)...
Ngày tải lên: 06/03/2014, 21:20
Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt docx
... managing specific debt transactions Computer-based debt information systems have major implications for audits of sovereign debt operations Auditors must have sufficient computer expertise to perform ... authority to perform a INTOSAI’s Public Debt Committee Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt SAI Role Control Environment complete audit For example, ... Despite efforts to date, much remains to be done in some countries where the finance ministry is formally responsible for debt management, but the de facto institutional responsibility for public...
Ngày tải lên: 06/03/2014, 23:20
Sec valuation and liquidity guidance for registered investment companies pdf
... reasonable efforts to compile the SEC’s guidance regarding fund valuation for the convenience and information of its members and others, ICI does not guarantee and is not responsible for the accuracy ... Proposed Form N-7 for Registration of Unit Investment Trusts 120 Excerpt from Reproposed Form N-7 for Registration of Unit Investment Trusts 123 Excerpt from Proposed Amendments to Form N-1A ... usefulness of the information presented Detailed schedules required to be filed for registered investment companies and for which specific comment is encouraged include the following: For Management...
Ngày tải lên: 07/03/2014, 13:20
Guidance for the Selection and Use of Personal Protective Equipment (PPE) in Healthcare Settings doc
... procedures, and procedures for recognizing patients with a communicable disease before they expose workers Second are engineering controls like negative pressure rooms for patients with airborne ... first, is the durability and appropriateness of the PPE for the task This will affect, for example, whether a gown or apron is selected for PPE, or, if a gown is selected, whether it needs to ... available in sizes appropriate for the workforce that must be protected (Segue to next slide) With this as background, let’s now discuss how to select and use specific PPE After that we’ll talk...
Ngày tải lên: 08/03/2014, 13:20
Guidance for public authorities on consulting and involving children and young people pdf
... PlayBoard (age -specific strategies for children aged to 10) Northern Ireland Youth Forum Education and library boards (age -specific strategies for young people aged 11 to 25) The Youth Council for Northern ... consultation process k Peer-led focus groups (suitable for all age groups) These are small groups of children and young people, led by the young people themselves, formed for the purpose of getting their ... Commission for Northern Ireland Let’s talk, let’s listen Guidance for public authorities on consulting and involving children and young people We can provide copies of this guidance in other formats,...
Ngày tải lên: 10/03/2014, 05:20
Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume I : Executive Summary ppt
... reserved For information about reprint permission and licensing, please visit www.aicpa.org/cpyright.htm, or telephone AICPA at 1-888-777-7077 Internal Control over Financial Reporting – Guidance for ... information supporting management’s decision-making, consistent Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Volume I : Executive Summary mechanisms for ... Financial Reporting – Guidance for Smaller Public Companies • Volume I : Executive Summary businesses regularly perform such procedures, but have not always taken sufficient “credit” for their contribution...
Ngày tải lên: 11/03/2014, 02:20
Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume II : Guidance pptx
... Financial Reporting – Guidance for Smaller Public Companies • Volume II : Guidance Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume II : Guidance June 2006 ... Financial Reporting – Guidance for Smaller Public Companies • Volume II : Guidance 15 Information and Communication Page 15 Financial Reporting Information – Pertinent information is identified, ... Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Volume II : Guidance Overview This document provides guidance for smaller public companies in using the Committee...
Ngày tải lên: 11/03/2014, 02:20
HIV/AIDS Prevention Guidance for Reproductive Health Professionals in Developing-Country Settings doc
... always easy to For information on counseling people who attend antenatal clinics, see WHO 2000b For information regarding reporting and partner notification guidelines, see WHO 1999b For a general ... Because HIV/AIDS information and services are provided primarily in these settings, men are therefore less likely to benefit from them and therefore less likely to be fully informed about HIV/AIDS ... mandatory partner notification laws); and • Screening for STIs/RTIs HIV prevention specifically • Onsite voluntary counseling and testing for HIV for those who request it; and • Referral to appropriate...
Ngày tải lên: 14/03/2014, 14:20
Guidance for a Global Monitoring Programme for Persistent Organic Pollutants pdf
... America 14 Guidance for a Global Monitoring Programme for Persistent Organic Pollutants, UNEP Global Coordination Group (GCG) Prepares a draft guidance document for collection of information and ... The regions .14 Global strategy for information gathering .16 Regional strategy for information gathering 16 Global strategy for regional and global assessment activities ... assessing 11 Guidance for a Global Monitoring Programme for Persistent Organic Pollutants, UNEP the feasibility of a regional structure for POPs analysis the project will include testing of the guidance...
Ngày tải lên: 14/03/2014, 19:20
Organic Chemicals Sector Guidance for the Large Volume doc
... Absorber Formaldehyde Ion Exchange 2.1.3.5 Formic acid Four methods are used to produce formic acid: • By-product of acetic acid manufacture • Methyl formate route • Methyl formate via formamide ... information supplied with a previous application the Operator will need to send fresh copies - though for many issues where there is a tendency for frequent changes of detail (for example, information ... the information in the Application and keep available for inspection on site, up-to-date versions of the documents For further advice see IPPC Part A(1) Installations: Guide for Applicants (for...
Ngày tải lên: 14/03/2014, 19:20