... for most ofthe companies in the dataset, this study first uses the number of employees as a proxy for the labor input The total labor cost can be thought of as a product ofthe number of employees ... to Chow (1960) Basically these tests are a series of F-tests of a group of linear restrictions that some of or all the 26 regression coefficients are the same between two subsets ofthe data The ... annual salary plus benefits Then the log ofthe average yearly salary and benefits becomes a part ofthe regression constant Thus, with the exception ofthe constant term, the coefficient estimates...
... problem In order to limit the number of iterations the MNI has to be defined The larger the value ofthe MNI, the more accurate the solution is, although at the expenses ofthe computational load, ... consists of: (1) dividing the binary representation of N elements into two strings of digits of length r and N-r; (2) concatenating the r digits ofthe first element with the N-r digits ofthe second ... by the image contrast increase Moreover, the use of GAs is necessary in order to ensure the convergence ofthe solution to the global maximum, as shown by comparing the IC values in the case of...
... Results All the women had attended antenatal care during their pregnancies with the exception of one The mean age ofthe mothers was 26.3 years A quarter (15/58) ofthe HIV Page of (page number ... descriptive categories and themes and code sections of text for the presence of these themes The investigators did this individually, then met and discussed the results until they reached consensus ... recommended to reduce these shortcomings and the need for this is further highlighted by the findings of this study The limitations of this study were that the data was only collected from the women's...
... 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 countries but there ... Accordingly developing countries may require a more complex approach to an LIS than the relatively simple use ofthe LIS in many developed countries SUMMARY (Vietnamese) FIG t ch c qu c t khác ã ch ng...
... event ofthe loss of one ofthe largest firms, the agencies’ actions could vary according to the facts and circumstances ofthe situation, such as the size ofthe affected firm, the reason the ... one ofthe remaining three largest audit firms To illustrate the effect of such an event, we simulated the effect ofthe failure or exit ofthe smallest ofthe largest firms To redistribute the ... among themselves to the detriment of their clients Appendix II contains more information on our simulations ofthe result ofthe loss of one ofthe largest firms through a failure or a merger Further...
... because of these weaknesses, the financial information produced by the Air Force and reported to the Office of Management and Budget and the Department ofthe Treasury is not reliable In contrast, the ... Secretaries ofthe Air Force and Defense, the Director ofthe Office of Management and Budget, interested congressional committees, and other interested parties This report was prepared under the direction ... General Accounting Office Washington, D.C 20648 Comptroller General ofthe United States B-234326 February 23,199O To the President ofthe Senate and the Speaker ofthe House of Representatives...
... ofthe Treasury, the Office of Management and Budget, and the Congress also need to regularly review the results of operations and the financial position ofthe federal agencies they oversee The ... allowed to occur-their root cause-is basically the absence of good internal controls and accounting systems However, this fact is often overshadowed by the drama ofthe events themselves The recent ... percent ofthe general expenses ofthe government) In addition, the government has become saddled with hundreds of billions of dollars in unanticipated liabilities which are not even included in the...
... contractoracquired property showed credit balances of about $3 million and $7 million, respectively However, management was aware that the credit balances in these asset accounts were improper and monitored ... or at the command level could use the inaccurate information reported in these records to ascertain the status of construction at these bases Management needs to determine the cause of these ... be the result of an error, such variances should be investigated to verify the. appropriateness of account balances As shown in table 2.2, at the Air Force Systems Command (AFSC) headquarters, the...
... charged the difference to the subsidiary system The effect of this adjustment was to reduce assets and decrease the Other Operating Gains and Losses account However, Space Systems Division officials ... that 71 ofthe 202 obligations we tested were not recorded within the days Expenditures: Neither the Air Force Systems Command nor the Air Force had criteria for the number of days it should ... encountered in the federal government in recent years and the need for a vigorous program to correct these problems.4 We recommend that the Secretary ofthe Air Force direct the Chief Financial Officer...
... For the 147, we compared the costs in the AVISURS with those in the manual and found the two did not agree in 86 cases Air Force officials could not explain the differences or show us howthe ... and (3) the production schedule was uncertain However, once these costs have been determined, the Air Force still would not have the total cost ofthe A-7 PLUS because the actual costs ofthe weapons ... developed for the 86 types of aerospace weapons The manual has not been kept up to date since May 1983 The unit costs for the remaining 106 ofthe 253 types of aircraft and missiles procured based...
... result ofthe increase in the quantities of units of a particular NSNor the procurement of spares for a new weapons system If replacement costs are used, however, much ofthe growth in the value of ... numerous factors, including the frequency of recent procurement activity, the extent of price inflation for the items, the age and quantity of inventory on hand, and how well the inventory pricing ... expenditure ofthe tax dollar Other Inventory Weaknesses weaknesses In addition to problems with the accuracy of inventory records and the valuation ofthe inventories noted above, the Air Force...
... and Objectives The Air Force has just completed the system’ requirement definition s phase ofthe BLARSproject The ultimate success ofthe project will depend upon the adequacy ofthe defined requirements ... for the Fiscal Year Ending September30,1988 We attempted to audit the accompanying consolidated statement of financial position ofthe Department ofthe Air Force, an agency ofthe Department of ... that the decisionmakers should consider, among other factors, the time required to upgrade versus the time required to replace present systems with entirely new ones It is well beyond the scope of...
... Statements ofthe Air Force for the Fiscal Year Ending September 30,1988 U.S Reporting such amounts is the responsibility ofthe Office of Personnel Management for CSRS and FERS and the Department of ... agencies The Air Force’ s financial statements, therefore, not report any portion ofthe public debt or interest thereon, nor the statements report the source of public financing whether from ... upon the financial activities ofthe federal government as a whole Therefore, these financial statements not reflect the results of all financial decisions applicable to the Air Force as though the...
... Appendix IV Comments From the Department of Defense o Recommendation No 10: The GAO recommended that the Secretary ofthe Air Force direct the Chief Financial Officer to report the internal control ... to improve the management of inventories and equipment Several of these initiatives are incorporated in the FY 1991 budget request recently submitted to the Congress Implementation of these policy ... in the Air Force accounting system Recommendation No 17: The GAO recommended that the Secretary ofthe Air Force direct the Chief Financial Officer to report actual and planned cost data to the...
... CommentaF’ the Department of Defense rom The following are GAO’ comments on the Department of Defense’ letter S s dated February 21,199O Force Does Not Effectively Account for Billions of Dollars of ... modified the report to specifically discuss the Selected Acquisition Reports sent to the Congress and recognize that the costs they report are more accurate than the costs provided by the Air ... systems The Defense Management Report is addressed under Agency Comments at the end ofthe executive summary The DOD response is discussed under Agency Comments and Our Evaluation at the end of chapter...
... because of these weaknesses, the financial information produced by the Air Force and reported to the Office of Management and Budget and the Department ofthe Treasury is not reliable In contrast, the ... Secretaries ofthe Air Force and Defense, the Director ofthe Office of Management and Budget, interested congressional committees, and other interested parties This report was prepared under the direction ... General Accounting Office Washington, D.C 20648 Comptroller General ofthe United States B-234326 February 23,199O To the President ofthe Senate and the Speaker ofthe House of Representatives...
... ofthe Treasury, the Office of Management and Budget, and the Congress also need to regularly review the results of operations and the financial position ofthe federal agencies they oversee The ... allowed to occur-their root cause-is basically the absence of good internal controls and accounting systems However, this fact is often overshadowed by the drama ofthe events themselves The recent ... percent ofthe general expenses ofthe government) In addition, the government has become saddled with hundreds of billions of dollars in unanticipated liabilities which are not even included in the...
... contractoracquired property showed credit balances of about $3 million and $7 million, respectively However, management was aware that the credit balances in these asset accounts were improper and monitored ... or at the command level could use the inaccurate information reported in these records to ascertain the status of construction at these bases Management needs to determine the cause of these ... be the result of an error, such variances should be investigated to verify the. appropriateness of account balances As shown in table 2.2, at the Air Force Systems Command (AFSC) headquarters, the...