statement of total changes in equity for the period ended xx xxxx 200x

a theory of virtue excellence in being for the good dec 2006

a theory of virtue excellence in being for the good dec 2006

Ngày tải lên : 11/06/2014, 05:28
... account of vice will be presented in chapter BEING FOR When I speak of ‘‘being for the good,’’ being for is meant to cover a lot of territory There are many ways of being for something They include: ... promoting human ¹ Zagzebski, Virtues of the Mind, p 85 Excellence in Being for the Good 15 well-being or in terms of its intrinsic excellence My theory is obviously of the second sort These ... at all Much the same can be said of the students in my graduate seminars on virtue at Yale in the spring of 2000 and the fall of 2001, and at Oxford in the fall of 2004 As the preceding narrative...
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ROLE OF STATE IN THE DEVELOPMENT OF VIETNAM’S AUTOMOBILE INDUSTRY FOR THE PERIOD 2011 - 2020

ROLE OF STATE IN THE DEVELOPMENT OF VIETNAM’S AUTOMOBILE INDUSTRY FOR THE PERIOD 2011 - 2020

Ngày tải lên : 31/03/2015, 10:03
... by the foreign partners of the joint venture enterprises were made in the early of the 90s in leading industrialized countries Therefore, these lines are still in good condition with high performance ... Japan’s MoFA) since the date of the FTA enters into force according to Ms Yoko Yamoto, an official of the Japan’s MoFA working in the Japanese Embassy in Hanoi REFERENCES E-newspaper of industry ... of 5% The lack of uniformity was one of the causes of fraud and tax evasion of opportunists Within about tariffs for imported components, the Ministry of Trade and Industry and Ministry of Finance...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part1 doc

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part1 doc

Ngày tải lên : 19/06/2014, 11:20
... fund information of the City of Newnan, Georgia as of December 31, 2008, and the respective changes in financial position, and the respective budgetary comparison for the General Fund, thereof for ... required supplementary information However, we did not audit the information and express no opinion on it Our audit was conducted for the purpose of forming opinions on the financial statements that ... subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part2 pdf

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part2 pdf

Ngày tải lên : 19/06/2014, 11:20
... all others are combined into a single, aggregated presentation Individual fund data for nonmajor funds is provided in the form of combining statements in a later section of this report The City ... fund financial statements The notes to the financial statements begin on page 24 of this report Other Supplementary Information In addition to the basic financial statements and accompanying notes, ... available at the end of the year They are useful in evaluating annual financing requirements of governmental programs and the commitment of spendable resources for the near-term Since the government-wide...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part3 docx

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part3 docx

Ngày tải lên : 19/06/2014, 11:20
... 97,449,761 - Change in net assets Net assets - beginning of year Net assets - ending of year $ 137,063,766 The notes to the financial statements are an integral part of this statement 17 This is ... EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2008 Excess (Deficit) of Revenues and Other Financing Sources Over ... 28,964,243 The notes to the financial statements are an integral part of this statement This is trial version www.adultpdf.com 20 CITY OF NEWNAN, GEORGIA RECONCILIATION OF THE STATEMENT OF REVENUES,...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part4 pot

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part4 pot

Ngày tải lên : 19/06/2014, 11:20
... Financial Statements The government-wide financial statements (Statement of Net Assets and the Statement of Changes in Net Assets) report information on all of the nonfiduciary activities of the ... Risk - For an investment, the custodial credit risk is the risk that in the event of the failure of the counter-party to a transaction, an entity will not be able to recover the value of the investment ... Reporting Entity The City of Newnan, Georgia (hereinafter the City) was chartered by an act of the General Assembly of the State of Georgia The City operates under a Council-Mayor form of government...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part5 pdf

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part5 pdf

Ngày tải lên : 19/06/2014, 11:20
... method Remaining amortization period Varies for the bases Asset valuation method Sum of actuarial value at the beginning of the year and the cash flows during the year, plus the assumed investment ... to GMEBS cover the cost of all eligible claims incurred while the City is a participating employer and the cost of the services ofGMEBS Chapter 85 of Title 36 of the Official Code of Georgia Annotated ... maintenance for the Newnan Male Academy Museum in the amount of $4,274 and professional fees in the amount of $21,944 relative to the planning phase of a new convention center Tax receipts for...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part6 pdf

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part6 pdf

Ngày tải lên : 19/06/2014, 11:20
... Insurance Advertising Printing & Binding Travel Dues and Fees Training Office Supplies Books & Periodicals Minor Equipment Computer Hardware & Software Miscellaneous Total Finance 200,658 1,000 ... Employee Insurance Social Security Retirement Unemployment Insurance Worker's Compensation Professional Services Printing and Binding Travel Training Dues and Fees Office Supplies Minor Equipment Total ... Recognition Professional Services Other Contractual Services Repairs and Maintenance Vehicle Insurance Bldg & Pers Liability Insurance Communications Printing & Binding Travel Dues and Fees Training Materials...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part7 pdf

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part7 pdf

Ngày tải lên : 19/06/2014, 11:20
... Communications Advertising Printing & Binding Travel Dues and Fees Training Office Supplies Books & Periodicals Minor Equipment Computer Hardware and Software Chatt Flint RDC Total Administration 2,334 ... Advertising Printing & Binding Travel Dues and Fees Training Materials and Supplies Office Supplies Vehicle Gasoline/Diesel Books & Periodicals Computer Hardware & Software Vehicle Maintenance Planning ... and Maintenance Bldg & Pers Liability Insurance Communications Advertising Printing & Binding Travel Dues and Fees Training Materials and Supplies Office Supplies Books & Periodicals Minor Equipment...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part8 potx

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part8 potx

Ngày tải lên : 19/06/2014, 11:20
... CITY OF NEWNAN, GEORGIA COMBINING STATEIvlENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2008 Special ... over (under) expenditures Other financing sources (uses) Transfers in/ out General Fund Net change in fund balances Fund balances - beginning of year Fund balances - end of year - HotellMotel Tourism ... 137,063,766 Total Primary Government Net Assets $ 53,777,873 $ 69,506,202 $ Note: The City began to report accrual information when it implemented GASB Statement 34 in calendar year 2003 The net beginning...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part9 pot

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part9 pot

Ngày tải lên : 19/06/2014, 11:20
... Sales tax has increased over the years mainly due to the growth in the City and the resulting population explosion over the past five years (3) Increase mainly due to the growth in the City and ... (1) The General Fund Balance increased by 3.32% mainly due to expenditure control in 2008 (2) In 2004/2005 the Capital Projects Fund Balances were included in Unreserved Beginning in 2006, the ... (l,350,890) 12,000 - 12,000 Other Financing Sources (Uses) Transfers from Other Funds Transfers to Other Funds Sales of Capital Assets 349,652 (725,088) 81,500 Total Other Financing Sources (Uses) (293,936)...
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city of Newnan ,Georgia audit report for the year ended December 31, 2008_part10 doc

city of Newnan ,Georgia audit report for the year ended December 31, 2008_part10 doc

Ngày tải lên : 19/06/2014, 11:20
... over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion ... described in our report on the City of Newnan's financial statements This report does not include the results of the other auditors' testing of internal control over fmancial reporting or compliance ... on the effectiveness of the City's internal control over financial reporting Accordingly, we not express an opinion on the effectiveness of the City's internal control over financial reporting...
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State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part1 pdf

State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part1 pdf

Ngày tải lên : 19/06/2014, 19:20
... procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Regional Office of Education #1 's internal ... #1, as of June 30, 2009, and the respective changes in financial position, thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America ... audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Regional Office of Education #1, as of and for the...
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State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part2 doc

State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part2 doc

Ngày tải lên : 19/06/2014, 19:20
... internal controls over the financial reporting process The Regional Office maintains its accounting records on the cash basis of accounting While the Regional Office maintains controls over the ... REGIONAL OFFICE OF EDUCATION #1 SCHEDULE OF FINDINGS For the Year Ended June 30, 2009 Section II - Financial Statement Findings FINDING NO 09-2 Repeated from 08-3,07-6 CONTROLS OVER FINANCIAL STATEMENT ... processing of most accounting transactions, there are not sufficient controls over the preparation of GAAP based financial statements for management or employees in the normal course of performing their...
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State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part3 pot

State of Illinois REGIONAL OFFICE OF EDUCATION #1 FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2009 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part3 pot

Ngày tải lên : 19/06/2014, 19:20
... type A Basis of Presentation Government-wide Financial Statements - The Statement of Net Assets and the Statement of Activities present financial information about the Regional Office of Education ... between the government-wide statements and the fund financial statements The Statement of Net Assets presents the financial condition of the governmental activities of the agency at year-end The ... restrictions or limitations The financial activities of the Regional Office of Education # accounted for in the accompanying financial statements have been classified into the following fund categories:...
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Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part1 doc

Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part1 doc

Ngày tải lên : 20/06/2014, 09:20
... report is intended for the information of the Legislative Audit Commission and the management of the Department of Public Safety This restriction is not intended to limit the distribution of this ... through 1999 The department owes the Office of the Attorney General an estimated $2.5 million in fees for legal services in these fiscal years, as discussed in Finding 1 The Department of Public ... significantly in the last few years primarily because of changes in the state’s driving under the influence laws The legislature has tightened these laws, which has resulted in increased costs of prosecution...
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Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part2 potx

Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part2 potx

Ngày tải lên : 20/06/2014, 09:20
... transactions The same Department of Public Safety individuals who entered information into SEMA4 were responsible for verifying the accuracy of the transactions processed These issues are discussed in Findings ... Commissioner of Corrections Chief of Police for the St Paul Police Department Chief of Police for the Minneapolis Police Department Superintendent of the Bureau of Criminal Apprehension 13 Department of ... for assistance from other law enforcement agencies; provide peace officers and prosecutors with training on tactics and techniques for investigating and prosecuting gang crime; and obtain information...
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Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part3 doc

Department of Public Safety Financial Audit For the Period July 1, 1995 through June 30, 1998 August 1999 _part3 doc

Ngày tải lên : 20/06/2014, 09:20
... presented in the draft report Frank Ahrens will be responsible for Findings #1, 4, & Dan Boytim will be responsible for Findings #2 & FINDING NUMBER ONE: The Department of Public Safety owes the Office ... with the Attorney General’s office to resolve the outstanding liability for Attorney General legal services The majority of the work provided by the Attorney General’s Office for the Department of ... copy of the draft audit report for the Department of Public Safety We received a copy of the revised pages on August 16, 1999 Our written response to the findings and recommendations are in the...
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Development strategy of saigon college of accounting, finance and informatics for the period 2011 - 2020

Development strategy of saigon college of accounting, finance and informatics for the period 2011 - 2020

Ngày tải lên : 26/03/2015, 10:58
... the development of Saigon College of Accounting Finance – Informatics 2.3.1.Sector management of the Ministry of Education and Training: - The management of the Ministry of Education and training ... 2.3.3 The development of local economy - The income of people in the region, the improvement of their living standards increase demand and capacity for professional training; - The development of ... Importance of each variable to its classification to define its points of importance Step 5: Total points for the importance of each variable to define the total points of the enterprise Total points...
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