what s not part of the state
Tài liệu I MMIGRANT S MALL B USINESS OWNERS: A S IGNIFICANT AND G ROWING PART OF THE E CONOMY pdf
... 24.] The smallest immigrant share of small business owners is, not surprisingly, in the states with the smallest immigrant share of population and labor force The states with the lowest share of ... the number of businesses, the number of employees, the annual receipts and payroll of these businesses There is readily accessible data from the SBO about business owners who are Hispanic, Asian, ... business and whose main job is to run that business These two concepts—small businesses and small business owners—are closely related but not identical For a detailed discussion of the data sources...
Ngày tải lên: 18/02/2014, 00:20
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
... The Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of 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 the ... 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...
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
... Objectives of the Audit Assess whether the Hawai`i Tourism Authority adequately manages its major contracts Assess the compliance of major contractors with contract provisions and the propriety of contract ... that the bureau and the Department of Business, Economic Development and Tourism had fallen short in fulfilling their respective responsibilities for the State s tourism program The report specifically ... contract is $23.75 million For purposes of this audit, we focused exclusively on the authority s two contracts with HVCB The Hawai`i Visitors & Convention Bureau is the State s official tourism marketing...
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
... HVCB s president was reimbursed $174 for his family members’ travel expenses State funds may not be used for department parties, holiday parties, or other occasions • State funds were used to ... employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness of the salary levels or the incentive program bonus amounts The authority s non-involvement ... violated its own policies for reimbursable expenditures In other cases HVCB did not exercise adequate controls over expenditures that resulted in the misuse of state funds We also found several instances...
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 ... role was to pay invoices it received from the governor s office for services the special advisor procured The arrangement between the university and HVCB was also suspect for other reasons First, ... finalized because they had previous contracts or agreements with HVCB and expected the continuation of those contracts and agreements However, this is not in the best interest of the vendors or the authority...
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
... 2002, and the related statements of activities and cash flows for the year then ended These financial statements are the responsibility of HVCB s management Our responsibility is to express an opinion ... 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 ... analysis and is not a required part of the basic financial statements Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and,...
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
... 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 ... Statements of Activities (Exhibit 3.2) These statements present the revenues, expenses and changes in net assets of HVCB for the years ended December 31, 2002 and 2001 Statements of Cash Flows (Exhibit ... estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported...
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, ... director also stated that they were surprised by many of our findings and consider some of them serious enough to warrant further investigation The response outlined additional actions that the authority ... thanked us for recognizing the 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...
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
... 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 the ... Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawai‘i State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of the ... 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...
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
... 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 the ... 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 ... to attain the state s vision for a Hawai‘i that is the best place to live, work and visit.” Adopted in 2004, the Hawai‘i Tourism Strategic Plan: 2005 – 2015 (TSP) is the State s tourism roadmap,...
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
... 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 for the ... 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 they ... winter, the board of directors and management staff discuss tourism industry issues and activities for the coming year The budget is eventually formulated, based in part on the results of the retreat...
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
... First, the 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 ... lacks benchmark 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 ... because it is not provided to them Instead, the evaluations are presented to the board in a summary, which includes response rates of stakeholder surveys Further, the evaluation does not address...
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
... amending the 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 ... discounts to published facility 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 ... controls over the HVCB and its other contractors But the fundamental issue remains: the authority s planning processes and its assessment of marketing efforts continue to be largely based on conjecture...
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_part6 docx
... This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ... trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ...
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_part7 ppt
... measures, such not appear in its plans, contracts, or reports to the public and the Legislature to provide a meaningful before and after comparison of the effect of its deployment of state resources ... accountability system that most appropriately tracks the success of programs in generating the desire to travel to Hawai‘i.” Because of factors beyond its control, the HTA “selected consideration ... Finally, the use of performance measures is not limited to broad, agencylevel activities Measures are useful for planning for and assessing performance of many programs, initiatives, or projects, even...
Ngày tải lên: 20/06/2014, 02:20
OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt
... standards and the procedures prescribed by the State Auditor, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the ... Finding Section 31-7-107, Miss Code Ann (1972), requires the Clerk of the Board of Supervisors to submit a copy of the county 's inventory to the Office of the State Auditor on or before October 15 of ... express such an opinion The results of our procedures and our audit of the primary government financial statements disclosed an immaterial instance of noncompliance with state laws and regulations...
Ngày tải lên: 20/06/2014, 02:20
Báo cáo khoa học: "What does high NT-proBNP mean in septic shock patients? A part of the puzzle" pdf
... not discriminate these patients Future studies will have to precisely identify the determinants of the secretion of natriuretic peptides during human sepsis as well as the confounding factors affecting ... whereas cardiac dysfunction could contribute to persistent high NTproBNP levels A limitation of the study by Mokart and coworkers is the lack of serial measurements of NT-proBNP over several days, ... samples of patients should also determine whether NT-proBNP or BNP measurement can contribute to risk stratification of septic shock patients Competing interests The author declares that they...
Ngày tải lên: 13/08/2014, 03:20
WHAT’S NEXT ; Unconventional Wisdomon the Future of the World Economy Edited by David Hale and Lyric Hughes Hale
... business schools, law schools, and other institutions The US government itself has been less effective at prosecuting the financial criminals in the recent crisis than it was in the past The US ... outside of their area of expertise Our realization that not everyone has had access to these authors was the impetus for this book We began the grand task of asking these authors, many of them ... before the onset of the recession, but this is due to the influx of people into the labor force over this period (not the exit of workers, as has occurred in the United States) Moreover, most of the...
Ngày tải lên: 04/11/2014, 11:48
Children security as part of the " living together with floods" strategy in the Mekong river delta, VietNam
... floods in higher positions such as trees and houses Table gives some statistical data showing high percentage of child deaths in the total the losses of life in the flood seasons in the MD Save the ... aqua-vegetables in the flood zones It is strongly recommended by the local authorities that the child-care houses must have the first-aid and medicine chests Grasses and bushes around the houses should ... for the coming flood seasons, mass organizations such as the Red Cross Association, the Scouting Association, and the Youth Union should work with teachers in schools to teach children how to swim...
Ngày tải lên: 18/10/2013, 12:15
HARDEST PART OF THE JOURNEY.HWAN-LIEN-P''U
... but the merest heap of bones and flesh In the majority of cases death is the sure result of any determined reform The poison has rotted the whole system, and no power to resist the simplest disease ... downwards in the mud My coolies, themselves in a spot most dangerous to their own necks, stuck the outside leg deep in the mud to rest themselves, and set to assiduously in blackguarding the man in their ... most of the small places which suffered from the ravishings of the Mohammedan destructions of the fifties, it has seen better days Cottages hang clumsily together on ledges in the mountains,...
Ngày tải lên: 25/10/2013, 05:20