... IT capital measure These data are available in the 10K reports of the publicly traded companies Almost all the companies list the beginning and ending book values of all hardware, software and ... management has addressed different aspects of this holistic view (e.g Bharadwaj 2000; Henderson and Venkatraman 1993; Jarvenpaa and Leidner 1998; Venkatraman 1994) and emphasize the need for better theoretical ... Dr Andrew B Whinston and Dr Anitesh Barua, who have taught and guided me during the past four years They inspired great ideas about my research and helped me finish the whole process I am also...
... a comparison of ISAR images obtained from the same data by means of the deterministic and genetic algorithms The ISAR images relative tothe Boeing 737 data, obtained by means of the GA andthe ... data has been gathered by using a ground-based radar, located near the Adelaide civilian Figure 3: Boeing 737 Figure 4: Bulk Carrier photo airport, whereas the second data set has been acquired ... case, it is clearly noticeable that the ISAR image, obtained by means of the NM approach, is defocused, whereas the ISAR image relative tothe GA shows a good focus Because of the long integration...
... health system compared tothe other two sites Data collection and analysis Selected women were approached and consented in their community and either interviewed at home or, if privacy was an issue, ... attend antenatal care (ANC) with an average of more than visits per pregnancy[10] and uptake of HIV testing for pregnant women has reached 70% in areas wherethe programme has been prioritized ... data collection and analysis by the use of participant codes Results All the women had attended antenatal care during their pregnancies with the exception of one The mean age of the mothers was...
... and social implications The LIS suitable for developing countries must be capable of providing a sound base for economic and environmental planning This is certainly the theory in developed ... but there is little evidence that it is so in practice Accordingly developing countries may require a more complex approach to an LIS than the relatively simple use of the LIS in many developed ... From Pharaohs to Geoinformatics FIG Working Week 2005 and GSDI-8 Cairo, Egypt April 16-21, 2005 ộ TS – Applied SIM and SDI Trung Tran and Don Grant TS9.6 Why Copying LIS from a Developed Country...
... requires the mandatory rotation of lead and reviewing audit partners after they have provided audit services toa particular public company for consecutive years The Act also established the PCAOB as ... years, many market participants that we interviewed attributed fee increases to additional audit work and expanded accounting and audit requirements and higher costs to hire, train, and retain ... companies would need to change auditors and incur the associated costs Similarly, tothe extent the remaining largest firms resigned as auditors for smaller clients as they absorbed the failed...
... problems andhas taken a number of actions to correct these problems on a case-by-case basis That it took the initiative to prepare financial statements and have them audited is an important step The ... extracts of budgetary data rather than from a properly designed financial management system Financial reports tothe Office of Management and Budget andthe Treasury are also inaccurate and unreliable ... based, in part, on the time it takes to achieve substantial improvement in the available financial management data Air Force Has Basic Internal Control Weaknesses The Air Force has significant...
... leading to inadequate attention in other areas of federal financial management; inadequate disclosure of assets, costs, and liabilities; and antiquated and fragmented financial management systems ... financial s management system and as an essential control mechanism by summarizing all of an activity’ financial data for top management and s decisionmakers The Air Force, however, lacks a double-entry ... financial statements and independent audits has long been recognized by the private sector and, more recently, in the public sector on the state and local levels Audited annual financial statements...
... Followed UP In addition to analyzing data related to significant variances, analysis also needs to be made of the reasonableness of stated account balances to ensure the quality of the data Generally, ... chapter illustrates that historical cost data are not generated in a manner designed to be reliable and timely and that little attention is paid tothe data which are generated Conclusions Managing ... hand, analyzed the financial data to track time lags in contractor reporting of material on hand and billings At “Suspense accounts are generally used to hold miscellaneous unidentified transactions...
... Command to match the disbursements with the related obligations andto notify the Finance Center that the transactions are accurate and proper Reconciliations are a key control in ensuring that ... it is essential to establish internal controls which ensure that only legitimate, authorized adjustments are made and that clear documentation is maintained to explain their basis and purpose ... normally be positive or zero The general ledger accountant said that he had no documentation to support the account balance and that the account had been in error since 1983 At the San Antonio ALC,...
... systems be established to adequately account for (1) the quantity and value of GFM authorized and provided to contractors and (2) the contractors’ receipt and use of this material The long-standing ... fact, was capitalized because relevant historical data were unavailable Page 53 GAO/APMD-90-23 This is trial version www.adultpdf.com Air Force Financial Audit Chapter Actual Costa of Aircraft ... communicated among these organizations and be made available to program managers Page 49 GAO/AFMD-90-23 This is trial version www.adultpdf.com Air Force Financial Audit Chapter Actual Costs of Aircraft...
... used to repair and maintain aircraft, engines, missiles, and related components While ALCSare responsible for maintaining the bulk of the inventory, the air bases andthe depots also maintain ... inflation growth, and variance analysis with respect to purchase prices, material usage, and repair costs; and initiate a special effort to reduce the $10 billion of unrequired inventory and deal ... of a particular stock number are valued at the same price, andthe resulting value of the inventory is essentially the cost to replace the Page 66 GAO/AFMD-90-23 This is trial version www.adultpdf.com...
... the statements or otherwise aggregated and reported in such a manner that it is no longer classified The consolidated financial statements are presented on the accrual basis of accounting as required ... reported $117 billion for these assets based on a standard cost rather than a historical cost basis and did not capitalize any modification costs (chapter 4) The extent of the overstatement of the ... bases, depots, and commands cannot be compared and evaluated Losses can occur from fraud, waste, abuse, and mismanagement, yet not be identified and their causes dealt with Inventories cannot be...
... Civilian annual leave and military leave are accrued as earned Theandthe accrued amounts are reduced as leave is taken balances for annual and military leave at the end of the fiscal year reflect ... legal and administrative These relate primarily to actions and claims brought against it tort claims resulting from aircraft and vehicle accidents, medical malpractice, property and environmental ... damages resulting from Air Force activities, and contract disputes Legal claims against the Air Force are adjudicated under two federal statutes, the Federal Tort Claims Act and 10 U.S.C., As...
... Sembach Air Base, West Germany; Royal Air Force Lakenheath, England; Hickam Air Force Base, Hawaii; Kadena Air Base, Japan; Andrews Air Force Base, Maryland; Air Force District of Washington, ... identified issues that need to be resolved not only to enable the Air Force to prepare accurate financial statements but also to improve its accountability and financial management This was the first ... Air Force Base, Washington, D.C.; Tactical Air Command Headquarters, Langley Air Force Base, Virginia; Strategic Air Command Headquarters, Offutt Air Force Base, Nebraska; Air Training Command...
... Comments and Our Evaluation at the end of chapter The DOD response is discussed under Agency Comments and Our Evaluation at the end of chapter We corrected the report to show $10 billion as unrequired ... provided by the Air Force’ s financial management systems The Defense Management Report is addressed under Agency Comments at the end of the executive summary The DOD response is discussed under Agency ... Dollars of Resources We have modified the report to specifically discuss the Selected Acquisition Reports sent tothe Congress and recognize that the costs they report are more accurate than the...
... problems andhas taken a number of actions to correct these problems on a case-by-case basis That it took the initiative to prepare financial statements and have them audited is an important step The ... extracts of budgetary data rather than from a properly designed financial management system Financial reports tothe Office of Management and Budget andthe Treasury are also inaccurate and unreliable ... based, in part, on the time it takes to achieve substantial improvement in the available financial management data Air Force Has Basic Internal Control Weaknesses The Air Force has significant...
... leading to inadequate attention in other areas of federal financial management; inadequate disclosure of assets, costs, and liabilities; and antiquated and fragmented financial management systems ... financial s management system and as an essential control mechanism by summarizing all of an activity’ financial data for top management and s decisionmakers The Air Force, however, lacks a double-entry ... financial statements and independent audits has long been recognized by the private sector and, more recently, in the public sector on the state and local levels Audited annual financial statements...
... Followed UP In addition to analyzing data related to significant variances, analysis also needs to be made of the reasonableness of stated account balances to ensure the quality of the data Generally, ... chapter illustrates that historical cost data are not generated in a manner designed to be reliable and timely and that little attention is paid tothe data which are generated Conclusions Managing ... hand, analyzed the financial data to track time lags in contractor reporting of material on hand and billings At “Suspense accounts are generally used to hold miscellaneous unidentified transactions...