identify specific industries and job titles

Ngày tải lên: 04/10/2012, 10:25

... have been  collected and analyzed in each study area, thus producing an extremely large and complete data base which will constitute a firm reference for any future study and/ or development Number, ... implications for policy and other users An important feature of the conference is that it brings together scientists and other stakeholders from the air pollution, climate change, policy and health communities ... Quality – Science and Application will be held in Athens, 19-23 March 2012 The conference is one of most prominent forums for discussing the latest scientific developments, applications and implications...

Ngày tải lên: 17/02/2014, 22:20

... (t) and the one used as the base line comparison (s) The first four of these sums are the total costs and revenue for t ( C t and R t ) and for s ( C s and R s ):  wtn x tn , Rt   w s x s and ... production and the use of information and communications technologies and skill-intensity There are also some services industries that are outperforming manufacturing even in productivity growth and ... productivity paradox and the issue of whether or not Solow and Baumol got it wrong (Rao, Sharpe and Tang, as well as Wölfl); (5) innovation and R&D in services (Hanel); and (6) the data needs...

Ngày tải lên: 23/03/2014, 08:20

... community members (Weitzman and Xu, 1994); the interorganisational relationship between TVEs and local governments (Chen and Jefferson, 1999; Fan, 1997) and TVEs’ capacity to adapt and configure their ... municipal, and district/county EPBs and as such receives policy mandates and program direction from the upper-level EPB Horizontally, it is also one of the departments in a local government and relies ... 1990, p 74) and the existence of a strong ‘cooperative culture’ (Weitzman and Xu, 1994) The local township or village governments give birth to TVEs, and they appoint TVE managers, and act as...

Ngày tải lên: 29/03/2014, 21:20

... affect job satisfaction and job performance O Is there a relationship between job satisfaction and job Performance? 12 2.Literature Reviews O 2.1 Introduction O 2.2 Job Satisfaction O 2.3 Job Performance ... research on job satisfaction and job performance had particular interested due to the inconsistent finding the literature with regard to the factors affecting job satisfaction and job performance ... interrelationship between job satisfaction and job performance O The job characteristics model developed by Hackman and Oldman (1975) is now considered the most popular model studying on job characteristics...

Ngày tải lên: 18/04/2014, 16:24

... supervisors and colleagues as a Table Mean scores1 (SD) by demographic and jobrelated variables for the REMUNERATION motivator Table Mean scores1 (SD) by demographic and jobrelated variables for the JOB ... doctors and 770 nurses The questionnaire was randomly distributed to 50% of the medical doctors (including dentists) and nurses between November and December 2008 In total 67 doctors and 219 ... investigated (doctors, nurses and office workers) and in the overall sample (N = 1353) Agreement was also observed in that remuneration and co-workers followed closely, and job attributes again had...

Ngày tải lên: 18/06/2014, 17:20

... ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries and Special Topics D R Carmichael Paul H Rosenfield JOHN WILEY & SONS, INC Tenth Edition ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries and Special ... corporations, and attorneys He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices He has testified as an expert witness in civil and criminal litigation and ... estates and trusts; estate, business, and financial planning; ERISA issues and transactions; retirement, employee benefit, and executive compensation planning; and use of life insurance and insurance...

Ngày tải lên: 20/06/2014, 18:20

... landscaping, and related costs such as permits and inspection fees Construction costs, including onsite material and labor, direct supervision, engineering and architectural fees, permits, and ... Metals and Minerals Metal and mineral inventories usually comprise broken ore; crushed ore; concentrate; materials in process at concentrators, smelters, and refineries; metal; and joint and by-products ... RECLAMATION AND REMEDIATION The mining industry is subject to federal and state laws for reclamation and restoration of lands after the completion of mining Historically, costs to reclaim and restore...

Ngày tải lên: 20/06/2014, 18:20

... or the demands placed on both computerized and manual systems Examples include electronic funds transfers, loan servicing, and check processing (b) REGULATION AND SUPERVISION OF BANKS AND SAVINGS ... Currency (OCC) and the Federal Reserve Board (FRB) These entities were responsible for designing and establishing policies and procedures for the regulation and supervision of national and state banks, ... Supervisor and regulator 29 • FINANCIAL INSTITUTIONS internal controls, internal and external audit, and compliance with law They also evaluate bank management’s ability to identify and control...

Ngày tải lên: 20/06/2014, 18:20

... terminated and accrue and expense associated costs and reverse previously reported revenue for refunds and concessions, such as a provision to accept a license fee rate below market (vii) Returns and ... Decommissioning Costs and Nuclear Fuel (v) Securitization of Stranded Costs, Including Regulatory Assets (vi) SFAS Nos 71 and 101— Expanded Footnote Disclosure 31.12 SOURCES AND SUGGESTED REFERENCES ... area Rates Accounting and reporting Issuance of debt and equity securities Construction, sale, lease, purchase, and exchange of operating facilities Standards of service and operation This chapter...

Ngày tải lên: 20/06/2014, 18:20

... practice and theory The evolution of governmental accounting and reporting standards has made great strides since the formation of the Governmental Accounting Standards Board (GASB) and the Single ... charter (local level) and on general and special statutes of state and local legislatures When governments were simpler and did not provide as many services as 32.2 THE NATURE AND ORGANIZATION OF ... understand the presentation of financial position and results of operations and to prevent them from being misleading 32.4 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 • (b) USERS AND USES...

Ngày tải lên: 20/06/2014, 18:20

... accounting and financial reporting for grants and similar financial assistance by state and local governments, the GASB issued Statement No 24, “Accounting and Financial Reporting for Certain Grants and ... recognition, measurement, and reporting of grants and other financial assistance received and given by state and local governments including: • • • “Pass-through” grants Food stamps and similar voucher ... Professional Standards mentioned above and sets forth additional standards and requirements, including the following six: A review is to be made of compliance with applicable laws and regulations,...

Ngày tải lên: 20/06/2014, 18:20

... income (restricted and unrestricted) and all investment gains and losses (realized and unrealized) are reported as nonoperating revenues and expenses, in accordance with GASB No 31 and GASB No 34 ... realized gains and losses, unrealized gains and losses on trading securities, and otherthan-temporary impairment losses in the performance indicator, and report unrealized gains and losses on ... improve the efficiency and effectiveness of the health care system, reduce health care fraud and abuse, help ensure security and privacy of health information, and enforce standards for transacting...

Ngày tải lên: 20/06/2014, 18:20

... Standards Applicable To Commercial and Nonprofit Organizations Consistency Standards Allocation Standards Fixed Asset Standards Cost of Money Standards Compensation Standards Miscellaneous Standards ... Precontract costs Independent research and development and bid and proposal costs Royalties and other costs for use of patents Selling and distribution costs Travel and relocation costs, as related ... Unallowable Unallowable 35.3 SPECIFIC ACCOUNTING REQUIREMENTS • • • • • 35 15 • Issue and amend regulations Issue standards, and amend existing standards, to achieve uniformity and consistency in the...

Ngày tải lên: 20/06/2014, 18:20

... Standards Reform Act, which, if enacted, would have required the SEC to pass on all new standards approved by the FASB The bill stated, in part: “ any new accounting standard or principle, and ... awards to both the employer and the employee; and (d) exhibits illustrating the accounting and federal income tax consequences of hypothetical awards The discussion and exhibits demonstrate the ... based on the specific terms of the award and the authoritative accounting literature and the tax laws and rulings in effect at the time of the award State and local income tax consequences of stock-based...

Ngày tải lên: 20/06/2014, 18:20

... prices and demand is inelastic: Sales Cost of sales $XXX—$YYY $XXX (ii) Titles The titles of financial forecasts should include the word “forecast” or “forecasted.” Financial projections’ titles ... engagement team with supervision and review responsibilities to understand the nature, timing, extent, and results of procedures performed, and the information obtained and (2) indicate the engagement ... granted and the plant is expanded”], there will usually be differences between the projected and the actual results, because events and circumstances frequently not occur as expected, and those...

Ngày tải lên: 20/06/2014, 18:20

... projection and this report are intended solely for the information and use of [identify specified parties, for example, “XYZ Company and DEF National Bank”] and are not intended to be and should ... earnings, and cash flows, and summaries of significant assumptions and accounting policies of XYZ Company as of December 31, 20XX,* and for the year then ending The accompanying projection and this ... Standards for Accounting and Review Services No AICPA, New York, 1978 , Auditing Standards Board, “Attestation Standards: Revision and Recodification,” Statement on Standards for Attestation Engagements...

Ngày tải lên: 20/06/2014, 18:20

... portion cakes, frozen cakes and pies, doughnuts, and cookies Distribution is primarily in 23 eastern and southeastern states Tri-State Snacks Corp is a producer of candy and other snack items, primarily ... beneficiary has the right to inspect and take copies of all papers, records, and data bearing on the administration of the trust property and income that are in the hands of the trustee The beneficiary ... Adjustment Between Principal and Income and the New 4% Unitrust Option.” 41.3 TRUSTS AND TRUSTEES—LEGAL BACKGROUND 41 27 • The following describes the principal and income rules under the UPAIA...

Ngày tải lên: 20/06/2014, 18:20

... 1007 and Bankruptcy Form List of Creditors The debtor must file with the court a list of the debtor’s creditors of each class, showing the amounts and character of any claims and securities and, ... Spouses and former spouses 17 Environmental issues 18 Nature, location, and name of business 19 Books, records, and financial statements 20 Inventories 21 Current partners, officers, directors, and ... eight kinds of acts and conduct subject to the automatic stay Under Section 362 of the Bankruptcy Code, a tax audit, a demand for a tax return, or the issuance of a notice and demand for payment...

Ngày tải lên: 20/06/2014, 18:20

... lessor accounting, 21.3(c) real estate, 21.9 building part, 21.9(a) land and buildings, 21.9(b) land and equipment, 21.9(c) land only, 21.9(a) sales-type, 21.6 accounting for, 21.6(a) example, ... 28.9(a)(ii) note disclosures, 28.9(c) leases, 21.9 building part, 21.9(a) land and buildings, 21.9(b) land and equipment, 21.9(c) land only, 21.9(a) nonpublic company valuation, 42.3(e) overview, 28.1 ... use of, 25.6(a) warrants and rights, 25.6(b) Shipping and handling fees, ancillary revenue, 17.6(g) Short sales, 29.2(s)(iii) Short-term borrowing, 3.4(l) Significant risks and uncertainties, disclosure,...

Ngày tải lên: 20/06/2014, 18:20