... Investment (GDI) % of GDP) 26% 29% 29% 29%
Public 10% 8% 8% 8%
Private 16% 21% 21% 20%
Total Capital Expenditure 124.19 163.26 314.35 605.25
REPUBLIC OF RWANDA
MINISTRY OFFINANCE AND ECONOMIC PLANNING ...
-Beginning of the
concentration of the national
economy into the hands of
-Highly centralized
economic and political
powers.
Progressive decentralization of
the political and economic
powers, ... inadequate. The prevalence of malaria (40% of hospital consultations in
health centers) and of HIV-AIDS (11.2% of the total population) is high and constitutes a
major economic problem.
The...
... require a
prescribed form of auditor's reports.
Spinoff - Transfer of all, or a portion of, a subsidiary's stock or other ASSETS to the stockholders
of its parent company on a ... RESTRICTED FUND.)
Use of Professional Skepticism when Evaluating the Results of Testing - The AUDITOR
must conduct the audit of internal control over financial reporting and the audit of the financial ... financial reports.
Walkthroughs provide the auditor with evidence to:
1
Glossary oF Accounting, Finance and Economic Terms
Accounting–pages1‐7and8
Finance –page7
Economics–page7
ACCOUNTING:
http://www.alpineguild.com/glossary _of_ important.htm
Account‐‐arecord of financialtransactions;usuallyreferstoaspecificcategoryortype,such
astravelexpenseaccountorpurchaseaccount.
Accountant‐‐apersonwhotrainedtoprepareandmaintainfinancialrecords.
Accounting‐‐asystemforkeepingscoreinbusiness,usingdollars.
Accountingperiod‐‐theperiod of timeoverwhichprofitsarecalculated.Normalaccounting
periodsaremonths,quarters,andyears(fiscalorcalendar).
Accountspayable‐‐amountsowedbythecompanyforthegoodsorservicesithas
purchasedfromoutsidesuppliers.
Accountsreceivable‐‐amountsowedtothecompanybyitscustomers.
Accrualbasis,system,ormethod‐‐anaccountingsystemthatrecordsrevenuesand
expensesatthetimethetransactionoccurs,notatthetimecashchangeshands.Ifyoubuya
coatandchargeit,thestorerecordsoraccruesthesalewhenyouwalkoutwiththecoat,not
whenyou
payyourbill.Cashbasisaccountingisusedbyindividuals.Accrualbasisaccounting
isusedbymostbusinesses.
Accruedexpenses,accruals‐‐anexpensewhichhasbeenincurredbutnotyetpaidfor.
Salariesareagoodexample.Employeesearnoraccruesalarieseachhourtheywork.The
salariescontinuetoaccrueuntilpaydaywhentheaccruedexpense of thesalariesis
eliminated.
Aging‐‐aprocesswhereaccountsreceivablearesortedoutbyage(typicallycurrent,30to
60daysold,60to120daysold,andsoon.)Agingpermitscollectioneffortstofocuson
accountsthatarelongoverdue.
20...
... would generally place the burden of proof of
the efficiency effects of any restraints of internet retailing on the manufacturers (regardless of
the market share of the manufacturer). Such a policy ... all of those cases the burden of
proof of the anticompetitive effects should be placed on the antitrust authority.
3
This logic
powerfully applies to the case of selective distribution of luxury ... separation”, Journal of Industrial Economics, 36 (1988): 257-265.
14
Rey, P. and J. Stiglitz, “The role of exclusive territories in producer’s competition”, Rand Journal of Economics, 26
(1995):...
... Legal
Determinants of External Finance, Journal of Finance, 52(3), July, 1131-50.
Levine, Ross, 1997, Financial Development and Economic Development: Views and Agenda , Journal of
Economic Literature, ... Structural implications of CTF
Circuit theory offinance (CTF) bears important implications in terms of financial market
structure, microeconomic imbalances, and the role of saving for economic growth.
Financial ... exploring the implications of the time dimension in the
economic process. This will be one of the undertakings of this paper.
The paper analyzes the role offinance for economic growth and stability,...
... non-
randomized trial of endoscopic laminoforaminoplasty
for the treatment of foraminal spinal stenosis.
Methods
This was a prospective study of 64 patients who
underwent endoscopic laminoforaminoplasty ... Subarticular entrapment of the dorsal root
ganglion as a cause of sciatic pain. Spine 1984, 9:19-22.
4. Burton CV, Kirkaldy-Willis WH, Yong-Hing K, Heithoff KB: Causes
of failure of surgery on the ... rates of complication,
postoperative pain, and shorter duration of hospital stay.
Methods: We performed a prospective, open, uncontrolled trial of 64 patients to evaluate
endoscopic laminoforaminoplasty...
... (eg.
issuing of permits and licences), science and research,
assessment and monitoring of natural systems and risk
monitoring.
As part of a departmental initiative, NRM&E’s Townsville
office were ... for
Department of Natural Resources, Mines and Energy.
The Department of Natural Resources, Mines and Energy
(NRM&E) is responsible for ensuring the sustainable
management and use of Queensland’s ... performance of
their existing network and at the same time upgrade
their system to accommodate any future requirements.
At the time, the Department’s current system contained
a mix of products...
... công ước Load Line với yêu cầu
tương đương.Nếu còn hoài nghi,thuyền trưởng
FORMAT OF MARINE CARGO OPERATIONS REPORT
Mục Tên mục Nội dung chi tiết
1. Báo cáo chung về
quốc gia
(AUSTRALIA)
1.1...
... inflow) .Finance has to do with
correctly dealing with this time dimension of cash flows.
Principle 4: Know how to compute the cost of financial alternatives
Financial alternatives are often bewildering: ... financial equivalent of this hackneyed
expression is: Diversify the assets you hold; don't hold just a few stocks or
bonds- buy a porfolio.
Simmon Benninga, Principles ofFinance with Excel
accounting ... Excel
accounting data to their cash equivalents. Much offinance involves first
translating accounting information into cash flows.
Principle 3: The time dimension of financial decisions is important
Many...
... external focus of the chief financial officer (CFO),
financial responsibilities outside of the finance organization,
commercial and investment banker relationships, and the role
of the rating ... of Corporations, 5th ed., by Arthur S.
Dewing (New York: Ronald Press Co., 1953).
■
Rosemary Loffredo, assistant treasurer of International
Paper, who was my copresenter of an early version of ... range of experience. Results lying outside of
the interquartile range were considered as unacceptable and
worthy of corrective action. For example, a current ratio of less
than 1.0 was often...
... cross-section of expected stock returns. Journal of
Finance, 47, 427–66.
Fama, E. & French, K. (1993). The economic fundamentals of size and book-to-market
equity. Journal of Financial Economics, ... Journal
of Financial Economics, 17, 357–90.
Lintner, J. (1965). The valuation of risky assets and the selection of risky investments in
stock portfolios and capital budgets. Review of Economics ... equity premium and the concentration of aggregate shocks.
Journal of Financial Economics, 17, 211–19.
Markowitz, H. (1952). Portfolio section. Journal of Finance, 7, 77–91.
Mehra, R. &...