... Recommendations We recommend that the Hawaii Tourism Authority: • 14 Execute formal contracts before contractors perform services; This is trial version www.adultpdf.com Chapter 2: Internal Control ... responsible for informing the fiscal office when the contract/purchase order is no longer active and/or no further payments are expected Upon such notification, the fiscal office is responsible for unencumbering ... accounts are not performed in a timely and consistent manner The petty cash custodian performs both custodial and reconciliation functions, which should be separated and performed by different...
Ngày tải lên: 18/06/2014, 20:20
... It is used to account for all financial resources except those required to be accounted for in another fund Economic Development Special Revenue Fund – is used to account for programs related ... liability for the deferred revenue is removed from the statement of net assets and balance sheet and revenue is recognized Encumbrances represent commitments related to unperformed contracts for goods ... prepared in conformity with accounting principles generally accepted in the United States of America (GAAP), as applicable to governmental units The GASB is the accepted standard-setting body for establishing...
Ngày tải lên: 18/06/2014, 20:20
Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part5 doc
... life insurance benefits to all qualified employees For employees hired before July 1, 1996, the State pays the entire monthly health care premium for employees retiring with ten or more years of ... reimburse harbors for all losses in revenues and increased expenses, which may be incurred by harbors The corporation, harbors, and the developer agreed that in lieu of reimbursing harbors for losses ... General Support for Economic Development High Technology Development Corporation Energy Development and Management Natural Energy Laboratory of Hawaii Authority Office of Planning Foreign-Trade...
Ngày tải lên: 18/06/2014, 20:20
Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part6 docx
... as the checks then become vulnerable to theft Also, the check was for $40,000 and, based on the authority’s claims, was held for about a month The authority also noted that it will immediately ... technical contract management requirements At the same time, the authority will pursue legislative efforts for executive autonomy as a means of addressing the untimely execution of contracts Finally, ... banks could be improved Furthermore, the department indicated that the Auditor is misrepresenting information when stating that not all loan files contain a loan “checklist.” We stand by our finding...
Ngày tải lên: 18/06/2014, 20:20
Students’ preferences for and Responses to Teacher Written Feedback on Grammatical Errors A case study at Le Quy Don Private Primary School
... between teachers’ practices, students’ preferences and strategies for handling feedback on their written work Much as important written feedback on grammatical errors is, there have been few studies ... teacher written feedback on the students’ grammatical errors? What are the students’ preferences for different types of teacher feedback on grammatical errors? How students handle the feedback ... of giving feedback, students’ preferences and students’ responses in primary school context are taken into account in this study Feedback provides students with the information on their performance...
Ngày tải lên: 04/08/2015, 09:40
BEST PRACTICE GUIDELINES FOR DEPLOYING EX8200 VIRTUAL CHASSIS CONFIGURATIONS
... for EX8208 xe-0/0/0 to xe-7/0/7 16 through 31 for EX8216 xe-16/0/0 to xe-31/0/7 16 through 23 for EX8208 xe-16/0/0 to xe-23/0/7 32 through 47 for EX8216 xe-32/0/0 to xe-47/0/7 32 through 39 for ... through 63 for EX8216 xe-48/0/0 to xe-63/0/7 48 through 55 for EX8208 xe-48/0/0 to xe-55/0/7 Copyright © 2011, Juniper Networks, Inc IMPLEMENTATION GUIDE - Best Practice Guidelines for Deploying ... terms of line card states, PFE forwarding tables, and so forth If the master becomes unavailable, the backup SRE takes over the functions that the master SRE performs Copyright © 2011, Juniper...
Ngày tải lên: 28/06/2013, 08:38
SMALL-SCALE MINES, THEIR CUMULATIVE ENVIRONMENTAL IMPACTS AND DEVELOPING COUNTRIES BEST PRACTICE GUIDELINES FOR WATER MANAGEMENT
... Collaboration forum and co-ordination • Technical support and appropriate technology • Best practice guidelines • Improved stakeholder participation in decision-making Best Practice Guidelines for water ... rehabilitation • Large tracts of land becoming a safety hazard (for people and livestock) The duration of these impacts are mainly long term or forever For example, many areas along the Vaal and Orange Rivers ... used by DWAF as a basis for evaluating licence applications and for drafting licence conditions • Will serve as a uniform basis for negotiations through the licensing process prescribed by the...
Ngày tải lên: 05/09/2013, 09:08
Students’ peer written feedback in paragraph
... Guiding principles for effective peer written feedback 14 2.4.1 Before peer written feedback 15 2.4.2 During peer written feedback 16 2.4.3 After peer written feedback ... (2005) state emphasize three stages: before peer written feedback, during peer written feedback and after peer written feedback 15 2.4.1 Before peer written feedback Soares (2008) believes that ... difficulties in giving peer written feedback to their peers’ writings 23 Chapter 4: Results and discussion 4.1 The current practice of peer written feedback When giving peer written feedback to...
Ngày tải lên: 07/09/2013, 13:31
Export Marketing Guidelines for Vietnamese Craft Exporters
... different electrical wires for each country, like CE standard for EU, UL for America, UK for England, PSE for Japan and OVE for Australia, etc 28 Export Marketing Guidelines for Vietnamese Craft Exporters ... these marketing guidelines are defined in Appendix No.1 Export Marketing Guidelines for Vietnamese Craft Exporters approved in writing by VIETRADE Export Marketing Guidelines for Vietnamese Craft ... Export Marketing Guidelines for Vietnamese Craft Exporters Prepared for: VIETRADE/ITC/WTO/UNCTAD Export Marketing Guidelines for Vietnamese Craft Exporters Table of Content...
Ngày tải lên: 18/10/2013, 11:15
The Practical Guidelines for Building a Business Plan in Five Pages
... becomes a good benchmark for reporting processes of key programs and projects This becomes the benchmark for performance measures of both the individual and the company A format for this plan is found ... it is prudent for management to prepare to deal with workplace violence by implementing prevention procedures In short, this is contingency planning An example of the format used for contingency ... capturing of information and the paperwork that follows The only efficient way to record information and complete the final document is to have on-site computers and printers for the session...
Ngày tải lên: 24/10/2013, 09:20
Tài liệu MARKETING GUIDELINES FOR VIETNAM FOOTWEAR PRODUCERS doc
... make that happen Your SWOT analysis should be for today and your long term strategy for tomorrow Next we try to put this information into a saleable form A Professional Presence All of the resources ... discussed are the same considerations for a company who wishes to focus on the Vietnamese market 38 Section C contains the basic marketing guidelines and suggestions for those companies who wish to ... might be interested in forming joint ventures? Have you developed a business card and basic written profile of your company in Vietnamese and English which provides information on your company...
Ngày tải lên: 09/12/2013, 20:15
Tài liệu Guidelines for Engineering Design for Process Safety P2 pdf
... adhesives in place of solvent based products • Aqueous or dry flowable formulations for agricultural chemicals instead of organic solvent formulations • British computer manufacturer ICL has eliminated ... solution in sulfuric acid) for sulfonation reactions If a chemical process requires the concentrated form of a material, it may be feasible to store it as a more dilute form and concentrate the ... minimum volume of hazardous process fluid for the heat transfer area required 2,3 SUBSTITUTION 2.3.1 Chemistry Inherent safety of the manufacturing process for a material can be greatly increased...
Ngày tải lên: 13/12/2013, 03:15
Tài liệu Guidelines for Engineering Design for Process Safety P1 pptx
... Center for Chemical Process Safety TP155.5.G765 1993 66(T 2804—dc20 93-3154 CIP This book is available at a special discount when ordered in bulk quantities For information, contact the Center for ... Spacing Requirements for Oil and Chemical Plants Table 3-8 Inter-unit [Equipment] Spacing Requirements for Oil and Chemical Plants Table 3-9 Storage Tank Spacing Requirements for Oil and Chemical ... Loss Containment for Different Process Equipment Table 4-2 Basic Considerations for All Fired Equipment Table 4-3 Process Vessels: Special Material Concerns Table 4-4 Checklist for Design and Operation...
Ngày tải lên: 13/12/2013, 03:15
Tài liệu Design and Implementation Guidelines for Web Clients- P1 pdf
... implementation for user interface process components For more information about how to use this block, see Chapter 2, “Using Design Patterns in the Presentation Layer.” Additional Information For more information ... affect the state for the process Design and Implementation Guidelines for Web Clients To help you separate the tasks performed by user interface process components from the tasks performed by user ... implementation for user interface process components For more information about how and when to use this block, see Chapter 2, “Using Design Patterns in the Presentation Layer,” in this guide For more information...
Ngày tải lên: 14/12/2013, 13:15
Tài liệu Design and Implementation Guidelines for Web Clients- P2 pdf
... performance of your application For more information, see “Using the Thread Pool” later in this chapter ● Each time you create a thread, the system consumes memory to hold context information for ... ASP.NET Web applications For information about how to use these mechanisms in Windows Forms-based applications, see “Multithreading and Asynchronous Programming in Windows FormsBased Applications” ... Implementation Guidelines for Web Clients The following procedure describes how to use the thread pool to perform a background task in a separate thread _ To use the thread pool to perform a background...
Ngày tải lên: 14/12/2013, 13:15
Tài liệu Flash Lite Authoring Guidelines for the i-mode Service by NTT DoCoMo ppt
... further information about creating content for Flash Lite and Flash Lite for i-mode: Macromedia websites Information and resources for developing content for Flash Lite and Flash Lite for i-mode ... information, including procedures, specific to embedding sound in Flash Lite movies for 505i phones Flash Lite content for 505i phones supports only the Melody Format for i-mode (MFi) audio format ... ActionScript and properties Sound Flash Lite for 505i phones does not support the standard Flash Player audio formats—Raw, ADPCM or MP3 Instead, only MFi (Melody Format for i-mode) is supported In addition,...
Ngày tải lên: 14/12/2013, 14:15
Tài liệu STRATEGY AND GUIDELINES FOR ETHNIC MINORITY DEVELOPMENT PLAN (EMDP) doc
... Energy Project no.2 where applicable GUIDELINES FOR ETHNIC MINORITY DEVELOPMENT PLAN (EMPD) 17 The guidelines seek to ensure that ethnic minorities are well informed, consulted and mobilized to ... recommendations for design of sub-Project The local Women’s Union will be responsible for analyzing the SIA, and for leading the development of VN-Rural Energy Project 2: Strategy for Ethnic Minorities ... ethnic groups: briefly ethnic types of groupings: e.g., formal and informal leaders (such as spiritual leaders, traditional healers), formal and informal groups such as farmers, women, youth, elderly,...
Ngày tải lên: 20/12/2013, 17:15