private sector organizations, governmental entities must be responsive
to a number of different groups and organizations, including elected
officials, other units of governments, investors, creditors, and citizens
that are focused on monitoring their activities. All forms of monitoring
include collecting and interpreting data, and this oversight function
is often performed through information provided in governmental reports.
Among the most important types of communication is the annual financial
report, which presents the financial position, operating results,
and cash flows for a particular accounting period. All governments,
including school districts, develop their annual financial reports
in accordance with principles established by standard-setting authorities
to provide consistency and comparability for users.
10. “Sixty Six” Lewis Klahr’s beautiful compilation of digital short works, which refashion pop culture in a heroic key, played for only one night at the Museum of Modern Art. But his work shows up in cities like Los Angeles and San Francisco, too, so if you’re in the neighborhood, look for his next show.
"I have school tomorrow, so I can't stay up late," she told the paper.
7.You Haven't Gotten a Raise in the Last Two Years
Following a decade of research and analysis,
the GASB recently concluded that to meet the varied needs of a wide
range of users, governmental reports must provide information regarding
the public entity as a whole in addition to the traditional fund
financial statements. Accordingly, in June 1999 GASB introduced
a new financial reporting model in Statement 34, Basic Financial
Statementsand Management's Discussion and Analysisfor
State and Local Governments. The new model integrates the traditional
focus of governmental fund financial statements relating to fiscal
accountability (and the modified accrual basis of accounting) with
new forms of reporting (e.g., governmentwide financial statements).
The two levels of financial reporting are intended to
This chapter provides an overview of governmental
accounting and financial reporting, including the new requirements,
as well as a discussion of current approaches used in compiling financial
reports. In particular, the following elements are included:
- 位居榜单第三的是史蒂夫·卡瑞尔（Steve Carell）。《卑鄙的我2》（Despicable Me 2）在今年大获成功，斩获票房9.19亿美元。该电影系列累计已取得14亿美元的全球票房，该系列第三部《小黄人》（Minions）也即将上映。卡瑞尔今年还出演了小制作独立影片《迷途知返》（The Way Way Back）和《超级魔术师》（The Incredible Burt Wonderstone）。后一部影片的票房虽未能赚回制作成本，但是我们这里只关注票房收入——该部影片为卡瑞尔2013年的电影票房收入又添2,250万美元。
German Three:Mercedes-Benz begins to sag as new lower-priced Benz’s inevitably erode its once invincible “the best or nothing” status. At BMW, imminent arrival of a new 7-series cements its status as the preferred brand of Scarsdale, Shaker Heights, and Santa Monica. A new A3, starting at $30, 795, should nicely lift Audi’s sales beyond 2014’s 15% climb, and a new Q7 SUV should nicely lift profits.
- The banks' ability to return money to shareholders have declined. The slowing earning growth, high nonperforming loans and required deposits on the reserve have placed pressure on the banks in regards to capital supplement, said Guo Tianyong, director of the China Banking Research Center at the Central University of Finance and Economics.
It is important for governments to provide
effective financial information to constituencies in a consistent
and clear format. Specifically, the information provided by governments
should contribute to accountability in the following areas:
- 楼市开年步入盘整期：调控步伐未停歇 土地市场降温
- 引导规范房企 境外发债资金投向
- 帝王洁具业绩难看改并购 低景气度行业扩容损害股民？
Consistency in financial reporting by governments
is provided through accounting standards. GASB is the standard-setting
authority of generally accepted accounting principles (GAAP) for state
and local governments, including school districts. In cases for which
no GASB pronouncement is applicable, other authoritative sources of
guidance exist. The following chapter presents a hierarchy of GAAP
in descending order of authoritative literature for governments. The
hierarchy was established in Statement of Auditing Standards (SAS)
69, The Meaning of Presents Fairly in Conformity with Generally
Accepted Accounting Principles in the Independent Auditor's Report,
effective March 15, 1992, and issued by the American Institute of
Certified Public Accountants (AICPA).
- Financial position and results of operations
- LONDON — In the 1970s, the British comedian Tommy Cooper used to tell a joke about asking an auction house to value a violin and a painting that he had discovered in an attic. The good news, he was told, is that they were made by Stradivarius and Rembrandt. The bad news was that the painting was by Stradivarius and the violin was by Rembrandt.
- Benito Mussolini and Adolf Hitler are case studies of demagogues turned into despots.
- 国务院常务会议落实降低社会保险费率部署 降低失业和工伤保险费率政策再延长一年
- 排行榜的最新单曲有Shawn的《There's Nothing Holdin' Me Back》，击败DJ Khaled 的《Wild Thoughts ft. Rihanna》和Ed Sheeran的热播曲目《shape of you》，以及放了播破纪录Addy Yankee & Luis Fonsi的《Despacito》。
10.You are Stressed All the Time
It was the age of wisdom, it was the age of foolishness…
4. Fiat. Brand love: -7% / Rank: 85
2.Hold themselves and others accountable
“It comes down to answering these questions: how do you continue to iterate the platform, how do you continue to augment the team, and how do you build a tapestry of alliances with partners that will accelerate your growth?” Case said.
- X-Men: Apocalypse is said to hit theatres on May 27, 2016.
Don't lie about your salary. Ever. Even if your employer doesn't tell us (and most do), we'll find out eventually. I've terminated two people for doing that.
Jobs for photographers grew by about 22 percent in Q3. The report’s authors attribute the increase to employers “finally understanding the importance of high-quality pictures on their landing pages.” The desire to expand and improve websites through employing trained, creative professionals was something of a recurring theme throughout this list.
The Warriors are one of the best teams in NBA history, and you can put their championship run up against any team in NBA history for the best playoff performance ever. But there's also a legitimate question of what this means for the sport. If the best or second-best player of all time stands no chance against this team, what does it mean for the sport's competitiveness? It hasn't been a problem so far, thanks to an extremely wild offseason, but the question remains: what happens to a competitive sports league when it's not truly competitive at the highest level?
Over the past 20 years, at least 133,000 units in the city have gone market rate because of this rule, according to the Rent Guidelines Board. If the trend continues, rent stabilization could be further weakened, undermining Mayor de Blasio’s efforts to preserve affordable housing, say supporters of the policy.
值得注意的是，本年度传播假消息之首的网站域名当属“abcnews.com.co.” 在十一月的一次Verge的采访中，伊利诺伊州大学信息科学学院的Nicole A. Cooke教授引用了一个假新闻网站上的消息，这个假新闻网站使用的是危险和普遍的策略，即域名和真网站看上去只有微小的区别。他们让消息源从第一眼看上去具备真实性。管理abcnews.com.co的人告诉华盛顿邮报，他相信他的网站在特朗普大选期间充当了一个重要的因素。
That creates an identity vacuum to be filled.
- Songs (Ping An, Xu Yina and Apusasa)
Below are 10 clues you left that basically scream: "I am job searching!"
Rogers, unhappy with the turn of events, decided to leave the show after the first three seasons. The breach of contract led to a multi-million dollar lawsuit. Ironically, Wayne Rogers had never signed his contract to begin with (he had a problem with a morals clause). The lawsuit was thrown out. You could say Rogers got the last laugh, but since M·A·S·H went on for eight more seasons and Rogers' never reached the same career success again, the last laugh might be a relative concept.
- GASB Concepts Statements
- My bet is those forces — and America’s CEOs — will continue to temper the president’s trade tantrums in the short term. But there are lots of people baying for Chinese trade blood in Washington these days.
- FASB Concepts Statements
- AICPA Issues Papers
- The other two tweets from Obama that made the list were posted when he was leaving the office.
- 单词stable 联想记忆：
The appropriateness of other accounting
literature depends on its relevance to particular circumstances,
the specificity of the guidance, and the general recognition of
the issuer or author as an authority.
[back to top]
Traditionally, the majority of governmental
financial information has been maintained and reported in the fund
financial statements on the modified accrual basis of accounting
or the accrual basis for business-type activities. The recently
enacted GASB Statement 34 establishes additional reporting (the
governmentwide statements) that represents a major shift in the
focus and content of governmental financial statements. Collecting
and reporting additional financial information required by the governmentwide
statements add to the complexity of financial reporting activities
and have significant implications for the traditional focus and
basis of accounting used in governmental financial statements.
The charges of Russian hacking and Mr Trump’s evident defects of experience, judgment and character show that the college has not proved the bulwark Mr Hamilton hoped for.
"There are always jobs," Challenger says. "Companies are always hiring. But the competition is much tougher."
Despots use the former as an excuse for repression and the latter to demand absolute obedience.
Tesla has an order backlog of $226 million. At the production run rate of 1000 cars a week expected at the end of 2014, that translates to a 30-week backlog.
Governmental fund financial statements continue
to be prepared using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are
recognized in the accounting period in which they become available
and measurable, and expenditures are recognized in the period in
which the fund liability is incurred, if measurable, except for
unmatured interest on general long-term debt, which should be recognized
when due.1 Proprietary
fund financial statements continue to be prepared using the economic
resources measurement focus and the accrual basis of accounting.
So, what does that mean for oil prices in 2015? It is anybody’s guess, but here are the top five variables that will determine the trajectory of oil prices over the next 12 months, in no particular order.
Lana Del Rey, 'Lust for Life'
Measurement Focus and Basis of Accounting for Financial Statements
||Basis of Accounting
|Governmentwide Financial Statements
|Governmental Funds Financial Statements
||Current Financial Resources
|Proprietary Funds Financial Statements
|Fiduciary Funds Financial Statements
GASB Statement 20, as amended by Statement 34, allows a government
the option of applying FASB Statements and Interpretations issued
after November 30, 1989, except for those that conflict with or contradict
GASB pronouncements, to enterprise funds and governmentwide financial
statements. The election is made on a fund-by-fund basis; however,
consistency in the application within a particular entity fund is
[back to top]
For governmental entities to ensure the
proper segregation of resources and to maintain proper accountability,
an entity's accounting system should be organized and operated on
a fund basis. Each fund is a separate fiscal entity and is established
to conduct specific activities and objectives in accordance with
statutes, laws, regulations, and restrictions or for specific purposes.
A fund is defined in GASB Codification Section 1300 as a fiscal
and accounting entity with a self-balancing set of accounts recording
cash and other financial resources, together with all related liabilities
and residual equities or balances, and changes therein, which are
segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations,
restrictions, or limitations.
This is Us
The new model eliminates expendable and nonexpendable
trust funds to focus fiduciary reporting on resources held for parties
external to the reporting government: individuals, private organizations,
and other governments. Fiduciary funds, therefore, cannot be used
to support the government's own programs.
- Permanent funds (in the governmental
fund category). Permanent funds are required to be used to report
resources that are legally restricted to the extent that only
earnings (and not principal) may be used for purposes that support
the reporting government programs.
- Private-purpose trust funds (in
the fiduciary fund category). Private-purpose trust funds should
be used to report all other trust arrangements under which principal
and income benefit individuals, private organizations, or other
Additional information on the governmental
fund structure may be found in chapter 5.
- When you are at work, you are supposed to be productive. Otherwise, it's a waste of your time and the company's money. If you are bored and surfing the web most of your work day, you may want to think about looking into job options where you'll get more stimulation and responsibilities.
The other issue with tanking is Philly, Phoenix, and Brooklyn are all bad teams. It's going to be hard to outflank those outfits.
Strong in many categories, but without quite managing to be a front runner in any. Perhaps Timothee Chalamet's performance is its best chance of awards success.
Harvard University topped the rankings for the 16th consecutive year, and Stanford University and University of Cambridge remained in second and third place, respectively.
Ellen is a stand-up comedian and is best known for her self titled talk show, which she's hosted since 2003.
Though she says 'women have a tight to be angry', McGowan says #MeToo activists have 'sold themselves a fiction' rather than face up to the true nature of Hollywood.
- At this point, travelers might be wondering if there will ever be an airport that can surpass much-lauded Changi.
It will be a year when the automaker begins selling its first airplane, the HA-420 Hondajet for general aviation, as well as a new hydrogen fuel-cell vehicle, the FCV. Honda will return to the Formula One circuit with a new race car. The cherry on top may be Acura NSX, a gas-electric hybrid supercar that will be built and sold in low volume.
Meanwhile, domestic Internet users have formed a mobile payment habit, with the number of users making payments through smartphones skyrocketing to 469 million last year, up by 31.2 percent from the previous year.
6) I find it hard to start a conversation 0 1 2 3 4
Zhaopin.com received 93,420 effective samples for the survey, which covered new grads completing higher vocational, undergraduate, master's or doctoral programs.
GAINS AND LOSSES IN A CHANGING WORLD
Creditors have officially approved the MGM restructuring plan that will put Spyglass Entertainment in charge of the studio, getting it moving once again. MGM will no longer be a distributor, but a working studio, which now puts James Bond 23 on the auction block and closer to an actual start date. Here is the official announcement from MGM:
Beijing Capital International Airport performed slightly better, with its punctuality rate reaching 60.7%.
Remembering the World’s Oldest Person, in the Objects She Left Behind
Lana Del Rey, 'Lust for Life'
Hunger Games star Jennifer Lawrence on Tuesday topped a Forbes magazine list of the world’s highest-paid actress for the second straight year, earning some $46 million, followed by Melissa McCarthy.
- LONDON — In the 1970s, the British comedian Tommy Cooper used to tell a joke about asking an auction house to value a violin and a painting that he had discovered in an attic. The good news, he was told, is that they were made by Stradivarius and Rembrandt. The bad news was that the painting was by Stradivarius and the violin was by Rembrandt.
Piggyback riders are designed especially for small children and toddlers, to lessen the parents’ struggles.
The hunt for his body began in earnest in 2012 when archaeologists working on historical accounts and geographical clues started to dig beneath the municipal carpark on the spot where Greyfriars was, and found the skeleton.
Red ones mean passion and romance, yellow ones speak of friendship, and pink can express your thanks.红玫瑰代表热情和浪漫，黄玫瑰象征友谊，粉玫瑰则表达谢意。If
The concept of major fund reporting is introduced and defined by
GASB Statement 34 to simplify the presentation of fund information
and to focus attention on the major activities of the entity. Rather
than require each type of fund to be individually presented, Statement
34 requires the individual presentation of only major funds,
with all other funds combined into a single column. This reduces
the number of funds presented on the face of the financial statements
and directs the focus on the significant funds of the reporting
entity. Major fund reporting is applied only to governmental (i.e.,
general, special revenue, debt service, capital projects, and permanent
funds) and enterprise funds. Internal service funds are excluded
from the major fund reporting requirements. Fiduciary fund information
is presented by type of fund rather than by major funds.
Both criteria must be met in the same element
(assets, liabilities, etc.) for both the 10 percent and 5 percent
tests for a fund to be defined as major. However, Statement 34 permits
a government to designate a particular fund that is of interest to
users as a major fund and to individually present its information
in the basic financial statements, even if it does not meet the criteria.
However, a government does not have the option to NOT report a fund
as major if it meets the criteria above.
One of Iese’s strengths is its academic rigour. The Barcelona school performs consistently highly across all aspects of customised programmes. It is ranked in the top five in 11 criteria out of 15. Iese is top for its international clients and the diversity of its faculty.
Mr Erdogan, who has also benefited domestically from the row with Mr Rutte, has sought to broaden his diplomatic dispute to take on all of the EU, particularly Germany, which has had similar run-ins with Ankara over campaigning in Germany’s large Turkish community.
Forbes said that much of the decline in Trump's net worth is due to softness in the midtown Manhattan real estate market.
3. Jia Junpeng, your mom wants you to go home for dinner.”
James Bond Themes 9. "The Man with the Golden Gun" by Lulu
1. Love what you do.
In this April 24, 1984, file photo, from left, Steve Jobs, chairman of Apple Computers, John Sculley, president and CEO, and Steve Wozniak, co-founder of Apple, unveil the new Apple IIc computer in San Francisco
[back to top]
An integral part of proper accounting procedures
rests in issues of controls and begins with internal accountability
structures. The AICPA's Statement on Auditing Standards No. 78,
Consideration of Internal Control in a Financial Statement Audit:
An Amendment to Statement on Auditing Standards No. 55, (which
incorporates the Committee of Sponsoring Organizations Report, Internal
Control Framework) indicates that the elaborateness of the system
of internal controls established within an organization is a matter
of judgment on the part of management, with careful consideration
for circumstances, such as the size of the organization and the
number of personnel available, and the relationship between the
costs and benefits of designing and implementing controls. In addition,
the nature of internal control is such that even appropriate methods
and systems will not guarantee that an entity's objectives will
But Moonlight kept pace with it over the course of a marathon four-hour ceremony. Barry Jenkins and Tarell Alvin McCraney won best adapted screenplay, while Mahershala Ali won best supporting actor — the first Oscar for a Muslim American actor.
15. An Amazing Coincidence One of the studios with the most on-screen diversity — it released “Trainwreck” and “Straight Outta Compton” (if also “Ted 2”) — and with the most female directors is Universal, which, as of early December, had gobbled up almost 24 percent of the year’s market share.
Jeanie Buss's decision to finally dump Jim Buss—a man with none of the skills required to be a quality executive and years of floundering moves to his name—makes the Lakers clear winners all by itself.
As a result, internal control consists of
five interrelated components:
- 北京首套房贷款平均利率持续走低 跌破9.3折
- 市场环境险恶 家具企业需调整破冰前行
The control environment is established on the basis of the attitude
of management toward internal control. It is the basis for all other
elements of the system of internal control. AICPA Statement on Auditing
Standards No. 78 states that the control environment "sets the tone
of an organization, influencing the control consciousness of its people.
It is the foundation for all other components of internal control,
providing discipline and structure." As such, a management philosophy
that is dedicated to establishing a sound business process and operating
controls would tend to create a stronger internal control environment
than a philosophy that is unaware of or unconcerned with internal
*剧情类最佳客串男演员：汉克?阿兹利亚(Hank Azaria)，《清道夫》(Ray Donovan)
The substance of internal controls is more
important than the form because of the risk that controls may not
be effectively implemented or maintained.
- Management's philosophy and operating style
- 发改委：防范化解金融风险 扎实推进解决房地产市场问题
Risk assessment is the entity's identification and analysis of risks
relevant to the achievement of its objectives and forms a basis
for determining how the risks should be managed. Risks can arise
or change as a result of the following factors:
Given the dynamic nature of governmental operating
environments, the ability to anticipate and mitigate risks from these
changes is a key factor in measuring the strength of internal controls.
To the extent that the design of controls for new operations is an
important aspect of planning efforts, an entity's level of internal
control may be enhanced.
- 社保新变化：分征局面即将结束 6种情形拟列入黑名单
- New personnel
- 北京消协：两成坐便器被检出用水过多 部分产品“傍名牌”
- Rapid growth
- 飞利浦/欧司朗出售照明业务 中国买家最有竞争力
Control activities are the policies and procedures that help ensure
that management directives are carried out. Control activities can
be divided into four categories:
The application of controls, such as the segregation
of duties, is affected to some degree by the size of the organization.
In small entities, procedures will be less formal than in large entities.
Additionally, certain types of control activities may not be relevant
in small entities.
- 在智能家居这件事上 中美习惯差异大
- 今夏北京求职期均薪10531元 8000元以上职位占一半
- 一线城市楼市集体降温 二三线城市有涨有跌
Information and communication represent the identification, capture,
and exchange of information in a form and time frame that enable
people to carry out their responsibilities. Information systems
encompass procedures and documents that do the following:
Senior management should deliver a clear message
to employees about their responsibilities and role in the internal
control system. Employees should also have a means for communicating
the effectiveness and efficiency of these systems to upper levels
A 19-year-old girl, referred to as Guo Lingling (this may be a pseudonym), was allegedly struck and kicked repeatedly by her so-called instructors after failing to ask permission to go to the bathroom. An autopsy report showed she died from skull injuries and brain damage.
- I have never ordered an ice bucket for my red wine. In fact, come to think of it, I have never ordered an ice bucket for white wine, Champagne or dessert wine.
- 而传统主义者诸如乔治·克鲁尼（George Clooney），他因影片《逃离德黑兰》（Argo）获最佳影片奖以及在影片《辛瑞那》（Syriana ）中获最佳男配角，他的奥斯卡奖杯放在家中的书房。达斯汀·霍夫曼（Dustin Hoffman）曾在1980年因影片《克莱默夫妇》（Kramer vs. Kramer） 、并在九年后因影片《雨人》（Rain Man）两次获最佳男主角奖，也将其奖杯放在书房中。
Monitoring is a process that assesses the quality of internal control
performance over time. Ongoing monitoring activities include regular
management and supervisory activities and other actions taken during
the normal performance of management's responsibilities. Further,
periodic reviews of internal controls and related activities, performed
with internal personnel or external resources, may be undertaken.
The nature and timing of these evaluations depend on the effectiveness
of ongoing activities and the risk that internal controls are not
performing as intended by management. Deficiencies in the system
of internal controls should be reported to the appropriate level
Beijing is banning Chinese tour groups from visiting South Korea, the latest retaliation against the planned Korean deployment of the US-built Thaad missile shield, according to two people with knowledge of the plans.
If accounting information is routinely used
in making operating decisions, management is likely to establish effective
controls and hold lower-level managers and employees accountable for
performance. In addition, if management routinely uses accounting
information in measuring progress and operating results, significant
variances between planned and actual results are likely to be investigated.
This review may detect the causes of the variances and affect the
steps necessary to correct procedures that failed to prevent misstatements.
- n. 高兴；快活
在导演阿方索?卡隆(Alfonso Cuaron)和同事们（其中包括知名电影摄影师艾曼努尔?卢贝兹基(Emmanuel Lubezki)、制片设计师安迪?尼克尔森(Andy Nicholson)和编剧霍纳斯?卡隆(Jonas Cuaron)）的共同努力下，《地心引力》丰富了电影的拍摄手法。《美国电影摄影师》(American Cinematographer)杂志上个月的封面故事刊载了关于《地心引力》制作过程的文章，对电影技术感兴趣的读者可以一探究竟。读者们可以在网上阅读该杂志。不过任何看过《地心引力》的观众都已经领会到了该片的情感内涵，这部电影把观众们带进入了一个寂静危险的外太空和一个深度愉悦的内心世界。
2.The Tianjin Explosions
Common Types of Control Procedures
Numerous control procedures and monitoring activities are performed
by individuals in governmental entities to accomplish particular
objectives. All these controls, however, can be classified within
one of the basic categories of controls described below. Detailed
control procedures or monitoring activities may be included in each
of these categories, depending on the size of the entity and the
sophistication of the particular control environment.
Certain controls prevent access to assets by unauthorized persons.
Often these controls are physical in nature. For example, an organization
might store inventories of supplies and commodities in locked storage
areas, store currency in a vault or a locked drawer, and use alarm
systems to restrict access by unauthorized individuals. If controls
to prevent unauthorized access to assets are not effective, assets
may be lost or stolen. If detective control procedures such as physical
inventory counts are appropriately performed, shortages should be
discovered in a timely manner.
There was no indication of the identity of the kidnappers or their motive.
Song “My Heart Will Go On” (Celine Dion, Canada)
Those quickly sold out, locking out the vast majority of fans in soccer-mad Brazil.
That calm can sometimes be taken for a lack of the urgency that is vital in the fast-moving tech industry. Many were disappointed that Apple Watch was not made available to buy this year. But analysts say Apple’s approach of waiting until it has perfected a product usually leads to stronger long-term performance. Samsung, whose smartphone sales have suffered this year, is on its sixth-generation smartwatch, but has still not found a real hit.
China's economy grew last month, according to a closely-monitored PMI series - which indicated growth for the first time in four months.
The banking industry has been experiencing a low profit growth period and will be for a long time, the National Business Daily reported, citing an expert. He said the banks' yearly profits growth reached 35 to 40 per cent in the past dozen years, but now the growth had slowed to less than 1 per cent, with some banks even recording a loss.
We will work to ensure that our people have access to equitable and quality education.
Imports grew 6.7 per cent year-on-year to $152.2bn after falling 1.4 per cent the previous month, according to China’s General Administration of Customs, defying a median forecast predicting contraction would worsen to 1.9 per cent.
Figures released by the International Society of Aesthetic Plastic Surgery (ISAPS), suggest that when population is taken into account, South Korea is now the world's largest market for cosmetic procedures.
7. Kristen Stewart
Swiss school IMD comes top in the ranking of open-enrolment courses, available to all working managers, and jumps two places to second for customised programmes, which are tailor-made for corporate customers. Iese of Spain holds on to the top spot in the custom ranking and remains second in the open ranking.
Jennifer Lawrence is one of the hottest young actresses in Hollywood right now, so it's no surprise that a lot of men find her to be irresistible.
China's best performances by subject this year come from Tsinghua University, with three top-10 places, and Peking University, with two top-10 places. Tsinghua University finishes eighth in both Architecture/Built Environment and in Engineering (Civil and Structural). Tsinghua comes in 10th place in the world's Materials Science subject rankings.
3. Grow your hair slightly longish, if it isn't naturally wavy (poor you), wear curlers to bed every night.
According to the report, some lenders have been using the platform to offer female college students high-interest loans on the condition that the borrowers hand over nude photos of themselves holding their ID cards as collateral.
梅瑟威一场拳赛的要价可以高达7000万英镑，但是他去年的收入只排在榜单上位居第16位。去年梅瑟威的拳赛收入达到了2000万英镑，此外他的服装品牌TMT（The Money Team）也给他贡献了500万英镑。
最近的一个例子是：当格温o史蒂芬尼发布新专辑《 Spark the Fire》时，Swyft公司即时设计了一个免费贴纸包，在自己的几个短信应用中推出。它被下载了近一百万次，并在用户中传送了七百万次，最后在10天内被观看了4100万次。雷表示，对任何品牌来说，要在其他渠道达到这样的广告效果，需要花上5万到25万美元。
Late last year, the World Health Organization declared that Zika virus was no longer a global emergency. But the disease’s effects on babies who may live for decades are only beginning to be understood. In northeastern Brazil, where links between the virus and birth defects like microcephaly were first detected, families struggle to give the best lives possible to stricken babies. Researchers hope to find clues about the virus’s effects on the fetus by studying pairs of twins in Brazil in which one was born with birth defects and the other was not.
8. Across the world,China will continue to flex its might with acquisitions and transactions. Theone million Chinese in Africa will continue their efforts to lock up naturalresources.
Reconciliation and Comparison of
Assets with Records
Reconciling and comparing assets with accounting records establish
a system of independent verification, either through preparing an
independent control document used to reconcile accounting records
and assets or by directly comparing accounting records with related
assets. Examples of these procedures include the reconciliation
of physical inventory to accounting records and the preparation
of a bank reconciliation.
The purpose of analytical reviews is to evaluate summarized information
by comparing it with expected results. Management personnel often
perform analytical reviews to determine whether the entity is performing
as planned. For example, a common analytical review procedure is
the comparison of budgeted to actual performance, with investigation
of any significant or material variances as determined by the analyst.
Often, analytical reviews may be used to monitor other underlying
Authorization and Approval
Authorization and approval procedures prevent invalid transactions
from occurring. Thus, this type of control typically involves authorization
or approval of transactions at specific dollar thresholds and manual
(e.g., requiring signatures of authorized individuals) or automated
(e.g., password protected) authorizations for computer transactions.
The effectiveness of these procedures often depends on general computer
controls over information security.
Reviews of Output
Reviews of output should be performed by district personnel who
have the knowledge and experience to identify errors. Such reviews
could be performed in both computer and manual systems. These reviews
check the validity and accuracy of output by comparing it in detail
with expected results. For example, a purchasing manager may compare
recorded amounts or quantities purchased with separate records of
Transactional reviews check the validity and accuracy of transaction
processing by comparing it in detail with expected results. Reviews
often use exception reports (usually computer-generated), which
list items that failed to be processed because they did not meet
specified criteria. For example, a computer-generated check may
be rejected if it exceeds some dollar amount and requires a manual
signature. Monitoring these types of control procedures involves
reviews of results performed by management.
General Computer Controls
Computer systems frequently have common areas of control and related
control procedures referred to as general computer controls. These
controls directly or indirectly affect all systems that operate
within a computer-processing environment. General computer controls
include the usual elements of effective internal control, that is,
an individual or group responsible for control procedures and monitoring
activities. Managers of the information systems function usually
monitor the performance of general computer controls. Monitoring
activities include observation, exception reporting, reviews of
work performed, reviews of program changes, oversight by information
system steering committees, and the monitoring of user complaints.
For example, the effectiveness of programmed control procedures
such as edit checks and approvals depends on general computer controls
that ensure that program changes are not made improperly. General
computer controls include controls over computer operations; systems
acquisition, development, and maintenance; information security;
and information systems support, as detailed below:
Certain governmental entities may use external
service organizations for executing and recording certain transactions,
such as payroll processing. In such situations, the entity needs to
ensure that the service organization has adequate controls over processing
- Computer operations. The computer
operations staff is responsible for the day-to-day processing
activities of the entity's system. It ensures that jobs are scheduled
and processed as planned, data are properly stored on the system
or tapes, and reports are distributed in a timely and accurate
- Systems acquisition, development, and
maintenance. The systems acquisition, development, and
maintenance staff is responsible for planning, acquiring or developing,
testing, and implementing new application systems and changes
to existing application systems. Such controls are usually important
in larger processing environments where there is more development
and maintenance activity. The systems are more complex and there
is less reliance on purchased software.
- Information security. The information
security function is responsible for administering and maintaining
an entity's information security program, including both physical
and logical security. The primary goal of such a program is to
ensure that access to program data, online transactions, and other
computing resources is restricted to authorized users.
- Information systems support. Information
systems support includes such functions as system software maintenance,
database administration, communications and network management,
end-user computing, and other groups with technical and administrative
3.Oh, yeah. That makes sense. – Because option B involves admitting that I am clueless。
9. Jessica Pare
The refugees have streamed into Greece, Bulgaria, Italy, Spain, Malta and Cyprus during 2015, with a huge majority -- over 800,000 -- arriving by sea in Greece. About 3,600 died or disappeared trying to make the perilous Mediterranean Sea crossing between North Africa and Italy.
Someone might tell you to ‘Be yourself' in the interview. Don't be yourself. That's the worst advice ever. We don't want people who are neurotic and quirky and whatever else. All we care about is your skill and experience.
The Veterans Day holiday, which pays tribute to all men and women who have served in the U.S. military, dates back to 1919, when President Woodrow Wilson proclaimed November 11 as Armistice Day to celebrate the end of fighting exactly one year earlier in World War One - "the war to end all wars" - between Germany and the allied nations of Britain, France and the United States. The armistice famously went into effect at "the eleventh hour of the eleventh day of the eleventh month."
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School districts are the most common special
governmental units. In some states, school districts operate as
a fiscally dependent part of another local governmental entity such
as a city or county; in other states, school districts are legislatively
independent with authority to levy taxes and set budgets. School
districts may or may not have common boundaries with another political
subdivision. Regardless of whether districts are component units
of another financial reporting entity, are joint ventures of several
reporting entities (such as consolidated educational agencies),
or meet the definition in GASB Codification, Section 2100 as separate
reporting entities, many school districts prepare separate financial
statements to accomplish one or more of the following:
Although school districts are a common type
of government, they face a number of unique issues that make them
distinct from states, cities, counties, or other local governmental
entities. These issues often result in internal control and operational
challenges that district management must address. The following chapter
outlines a number of unique educational issues; however, this list
is not exhaustive.
- Jennifer Lawrence also took home the gong for best actress in a movie for her role in the critical darling Joy.
In conclusion, school districts, like other
governmental entities, must annually compile financial data and report
on their financial position. Accounting and reporting standards for
this information are set forth by a number of oversight agencies,
including GASB, FASB, and AICPA. A major change in reporting requirements
for governments was recently established by GASB Statement 34. This
accounting standard requires governmental agencies, including school
districts, to increase their financial reporting to include governmentwide
financial statements as well as the traditional fund reporting. Although
this new reporting model does not change the basic internal control
expectations for governments, GASB Statement 34 presents new financial
reporting challenges for school districts.
- Attendance reporting. Most school
districts receive state aid on the basis of average daily membership
(ADM), average daily attendance (ADA), or a similar pupil count
method. ADM and ADA data typically are determined at individual
school sites and then reported to a central attendance unit. That
unit prepares reports for state aid and, in many cases, for federal
aid, such as impact aid. Incorrect attendance reporting can lead
to the allocation of too much or too little aid.
- Student activity funds. Most
school districts have cash funds or bank accounts at individual
schools under the control of school principals or club advisors.
These funds may be excluded from the district's normal accounting
controls. These funds present a unique control challenge to school
districts given their decentralized nature and the production
of financial records and reports by non-accounting personnel.
Additional guidance on these issues is given in chapter
- U.S. Department of Education requirements.
Federal reporting requirements and others mandated by state-level
education agencies are typically more detailed than the account
code structures of cities and other local governments. Thus, district
accounting systems must have the ability to account for transactions
at a level of detail beyond that required by other governments.
This issue is particularly complex for school district payroll
systems, given the plurality of funding sources for district personnel
and reporting requirements for personnel costs.
- School lunch programs. Most school
districts participate in the U.S. Department of Agriculture (USDA)
free or reduced-price food programs. These programs require school
districts to segregate food service programs from other programs.
School districts that receive federal commodities during the year
should recognize the fair value as revenue in the period when
all eligibility requirements are met (typically, when the commodities
are received). (Guide to Implementation of GASB Statement 34 and
Related Pronouncements Q&A, Q152) Because the federal agricultural
commodity program involves purpose restrictions in the use of
the resources, the value of inventory remaining on hand at fiscal
year-end should be reflected as a reservation of fund balance/restriction
of net assets. (Statement 33, paragraph 14) USDA-donated commodities
may also pose accounting and reporting problems because of restrictive
federal rules regulating the use of these commodities.
- Site-based management initiatives.
Over the past decade, many states and school districts have
implemented site-based management initiatives. These initiatives
have been designed to delegate to individual schools greater levels
of authority to determine the use of financial resources. As a
result, local administrators may control and report on the use
of financial resources, even though they may lack financial management
skills. This issue creates a challenge to district management
in controlling financial resources and ensuring that reported
results are correct.
- Educational accountability. Educational
accountability has become a key policy issue at both state and
national levels and has resulted in a number of recent reforms.
Several educational accountability reforms have required school
districts to collect and present school-level financial information.
In addition, school-level financial information is often related
to non-financial information (e.g., student achievement) in published
reports and is used for comparison purposes. As a result, school
districts must increasingly focus on ensuring that financial information
reported by schools is accurate and consistent across the district.
1 Codification of
Governmental Accounting and Financial Reporting Standards, section