toyota s major sectors of operation
Teaching speaking skill to non english major students of pre intermediate level at the people’s police academy some suggested techniques and activities
... there are some things that teachers should follow in order to promote success of multilevel classes not only in speaking lessons but also in other ones The suggested solutions are: (1) assessing learners’ ... students who often listen in silence while others the talking They can build a stock of minimal responses that they can use in different situations Possessing a stock of minimal responses 33 enables ... role-plays, before using discussions, teachers should prepare carefully, otherwise they will have counter-effects The tips which help apply discussions successfully are almost the same as those of...
Ngày tải lên: 06/02/2014, 14:40
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part1 ppt
... by the Legislature Under its assigned missions, the office conducts the following types of examinations: Financial audits attest to the fairness of the financial statements of agencies They examine ... benefits Such bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment of the social and financial impact of the proposed measure Analyses of proposed special ... Special studies respond to requests from both houses of the Legislature The studies usually address specific problems for which the Legislature is seeking solutions Hawaii s laws provide the Auditor...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part2 ppt
... Coordinator Budget Fiscal Officer Project Manager Tourism Specialist Administrative Assistant II Secretary II Administrative Assistant I Source: Hawai`i Tourism Authority This is trial version www.adultpdf.com ... Revenues and Appropriations, FY1999-2000 to FY2001-02 FY1999-2000 Revenues: Tourism Special Fund Interest/miscellaneous receipts Total revenues Appropriations: Regular session Special session Total ... Tourism Authority adequately manages its major contracts Assess the compliance of major contractors with contract provisions and the propriety of contract expenditures Make recommendations as appropriate...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part3 pptx
... provided little oversight and no constraints on the amounts of HVCB employees’ salaries As a result, HVCB salaries and bonuses increased significantly after the authority assumed responsibility from ... that resulted in the misuse of state funds We also found several instances where HVCB used state contract funds to pay for other state agencies’ expenditures under questionable circumstances Although ... holiday parties, or other occasions • State funds were used to pay for $93 in napkins and refreshments for two HVCB office blessings • Gifts valued in excess of $800 were purchased for HVCB s outgoing...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part4 doc
... Bennet and Associates two separate amounts under two separate agreements leads us to question whether use of HVCB as the pass-through entity for payment was designed to evade the State Procurement ... its “informal” evaluation system consisted of status meetings on important projects and periodic written and verbal progress reports by the firm HVCB also remarked that its vice president of ... While strong relationships with its vendors are important, the lack of formal reporting requirements and contract evaluations means that HVCB is without a mechanism to assess its contractors’ performance...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part5 pdf
... authority s contract procurement methods and assigns responsibility of overseeing the procurement steps to various sections It also specifies that overall responsibility for a contract rests with the section ... These financial statements are the responsibility of HVCB s management Our responsibility is to express an opinion on these financial statements based on our audit The financial statements of ... conducted a self-assessment of its existing marketing plans, contractor evaluation procedures, and contract reports The assessment found that reporting measurements for HVCB and other contractors are...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part6 ppt
... net assets of HVCB and changes therein are classified and reported as follows: Unrestricted Net Assets - Net assets not subject to donor-imposed stipulations Temporarily Restricted Net Assets - ... assets subject to donor-imposed stipulations that may or will be met either by actions of the HVCB and/ or the passage of time (b) Cash equivalents For purposes of the statements of cash flows, ... 2003 Description of Financial Statements Statements of Financial Position (Exhibit 3.1) These statements present the assets, liabilities, and net assets of HVCB at December 31, 2002 and 2001 Statements...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part7 pot
... This is trial version www.adultpdf.com Responses of the Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors of the Hawai‘i Tourism Authority, ... authority s efforts to address some of the concerns raised in a prior audit They also noted their support for our audit as a tool to improve its operations, respond to legislative questions and concerns, ... the State and Legislature take appropriate steps to further assess HVCB s violation of generally accepted accounting principles 56 This is trial version www.adultpdf.com This is trial version...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part1 potx
... by the Legislature Under its assigned missions, the office conducts the following types of examinations: Financial audits attest to the fairness of the financial statements of agencies They examine ... benefits Such bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment of the social and financial impact of the proposed measure Analyses of proposed special ... Special studies respond to requests from both houses of the Legislature The studies usually address specific problems for which the Legislature is seeking solutions Hawaii s laws provide the Auditor...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part2 pot
... Coordinator Budget Fiscal Officer Project Manager Tourism Specialist Administrative Assistant II Secretary II Administrative Assistant I Source: Hawai`i Tourism Authority This is trial version www.adultpdf.com ... Revenues and Appropriations, FY1999-2000 to FY2001-02 FY1999-2000 Revenues: Tourism Special Fund Interest/miscellaneous receipts Total revenues Appropriations: Regular session Special session Total ... Tourism Authority adequately manages its major contracts Assess the compliance of major contractors with contract provisions and the propriety of contract expenditures Make recommendations as appropriate...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part3 ppt
... provided little oversight and no constraints on the amounts of HVCB employees’ salaries As a result, HVCB salaries and bonuses increased significantly after the authority assumed responsibility from ... that resulted in the misuse of state funds We also found several instances where HVCB used state contract funds to pay for other state agencies’ expenditures under questionable circumstances Although ... holiday parties, or other occasions • State funds were used to pay for $93 in napkins and refreshments for two HVCB office blessings • Gifts valued in excess of $800 were purchased for HVCB s outgoing...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part4 potx
... Bennet and Associates two separate amounts under two separate agreements leads us to question whether use of HVCB as the pass-through entity for payment was designed to evade the State Procurement ... its “informal” evaluation system consisted of status meetings on important projects and periodic written and verbal progress reports by the firm HVCB also remarked that its vice president of ... While strong relationships with its vendors are important, the lack of formal reporting requirements and contract evaluations means that HVCB is without a mechanism to assess its contractors’ performance...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part5 pptx
... authority s contract procurement methods and assigns responsibility of overseeing the procurement steps to various sections It also specifies that overall responsibility for a contract rests with the section ... These financial statements are the responsibility of HVCB s management Our responsibility is to express an opinion on these financial statements based on our audit The financial statements of ... conducted a self-assessment of its existing marketing plans, contractor evaluation procedures, and contract reports The assessment found that reporting measurements for HVCB and other contractors are...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part6 potx
... net assets of HVCB and changes therein are classified and reported as follows: Unrestricted Net Assets - Net assets not subject to donor-imposed stipulations Temporarily Restricted Net Assets - ... assets subject to donor-imposed stipulations that may or will be met either by actions of the HVCB and/ or the passage of time (b) Cash equivalents For purposes of the statements of cash flows, ... 2003 Description of Financial Statements Statements of Financial Position (Exhibit 3.1) These statements present the assets, liabilities, and net assets of HVCB at December 31, 2002 and 2001 Statements...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part7 docx
... This is trial version www.adultpdf.com Responses of the Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors of the Hawai‘i Tourism Authority, ... authority s efforts to address some of the concerns raised in a prior audit They also noted their support for our audit as a tool to improve its operations, respond to legislative questions and concerns, ... the State and Legislature take appropriate steps to further assess HVCB s violation of generally accepted accounting principles 56 This is trial version www.adultpdf.com This is trial version...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part1 pptx
... and SMG Without a strategic plan that maps out the long-term goals and processes to assess the accomplishments of its major contractors, the authority s board of directors is unable to demonstrate ... benefits Such bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment of the social and financial impact of the proposed measure Analyses of proposed special ... Special studies respond to requests from both houses of the Legislature The studies usually address specific problems for which the Legislature is seeking solutions Hawai‘i s laws provide the Auditor...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part2 potx
... tourism in a sustainable manner consistent with our economic goals, cultural values, preservation of natural resources, community desires and visitor industry needs The authority is responsible ... levied on gross rental income from hotel rooms, suites, condominiums, and vacation houses Generally, the TAT applies to rentals by nonresidents for less than 180 consecutive days It is collected ... to state general excise taxes Exhibit 1.3 summarizes HTA s audited revenues and expenditures for all funds for the past three fiscal years The authority s financial statements are comprised of...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part3 doc
... its activities and those of its contractors Evaluate the adequacy of HTA s measures of effectiveness in providing a basis for performance assessments and an assurance that taxpayers receive value ... goals and processes to assess the accomplishments of its major contractors, the authority s board of directors is unable to demonstrate that the promotional dollars have been spent purposefully ... effectiveness of its activities and programs Industry experts attest to the complexity and difficulty in assessing the effectiveness of tourism development efforts such as promoting brand awareness But...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part4 doc
... survey measures states of mind, rather than the number of visitors who visited Hawai‘i in response to a contractor s efforts, also known as conversion rates Second, the survey s results are subject ... transactions reported to and relied on by HTA Separation of duty, a key concept of internal controls, demands the disseminating of tasks and associated privileges for sensitive business processes ... values for each of these measures, and the self-assessment provides no information on the changes achieved as a result of the contractor s efforts The authority solicits selected stakeholders’...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part5 doc
... rental rates but can also involve the provision of goods and services Contractual agreements between the center and its clients specify the discounts, as well as the goods and services SMG will ... issue remains: the authority s planning processes and its assessment of marketing efforts continue to be largely based on conjecture and opinion with no objective measures of success or failure ... original schedule governing the scope of services instead of the compensation schedule in at least four cases; erroneous budget amounts, such as a $145,000 discrepancy when the amount spelled...
Ngày tải lên: 20/06/2014, 02:20