147 research outputs found

    Private irrigation in Sub-Saharan Africa: regional Seminar on Private Sector Participation and Irrigation Expansion in Sub-Saharan Africa, Accra, Ghana, 22-26 October 2001

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    Irrigation management / Privatization / Irrigated farming / Financing / Irrigation systems / Gender / Women / Government managed irrigation systems / Farmer managed irrigation systems / Rice / Horticulture / Technology transfer / Pumps / Drip irrigation / Filtration / Capacity building / Urban agriculture / Poverty / Water users associations / Agricultural credit

    Financial reporting quality control for internal control implementation

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    Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.

    Advances in Manufacturing Technology XXVII: Proceedings of the 11th International Conference on Manufacturing Research (ICMR2013)

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    ICMR2013 was organised by Cranfield University on the 19-20 September 2013. The conference focuses on any aspects of product development, manufacturing technology, manufacturing systems, information systems and digital technologies. It provides an excellent avenue for researchers to present state-of-the-art multidisciplinary manufacturing research and exchange ideas. In addition to the four keynote speeches from Airbus and Rolls-Royce and three invited presentations, there are 108 papers in these proceedings. These papers are split into 24 technical sessions. The International Conference on Manufacturing Research is a major event for academics and industrialists engaged in manufacturing research. Held annually in the UK since the late 1970s, the conference is renowned as a friendly and inclusive environment that brings together a broad community of researchers who share a common goal; developing and managing the technologies and operations that are key to sustaining the success of manufacturing businesses. For over two decades, ICMR has been the main manufacturing research conference organised in the UK, successfully bringing researchers, academics and industrialists together to share their knowledge and experiences. Initiated a National Conference by the Consortium of UK University Manufacturing Engineering Heads (COMEH), it became an International Conference in 2003. COMEH is an independent body established in 1978. Its main aim is to promote manufacturing engineering education, training and research. To achieve this, the Consortium maintains a close liaison with government bodies concerned with the training and continuing development of professional engineers, while responding to the appropriate consultative and discussion documents and other initiatives. COMEH is represented on the Engineering Professor’s council (EPC) and it organises and supports national manufacturing engineering education research conferences and symposia

    Planning educational investment for the development of the Borders region of Scotland

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    Depopulation and decline sustained in the Borders counties for over a hundred years reached critical proportions during the 1960's. The shrunken population was skewed to the elderly and the female, and employment opportunities for those remaining were diminished by deterioration of the narrow economic base.Attempts to redress the downward slide of the economy have focused on the importation of industry from outside the region. These have met with limited success. At the same time, the focus on town -based industrial development has encouraged the threefold effect of migration from countryside to cities, urban overcrowding and unemployment, and farm abandonment, that bedevil governments everywhere. Land -based development, to stem or reverse this flow, has been advocated for developing countries for several years. may be as appropriate for developed nations in some regions.In this form of development the Borders have an advantage. Without a heavy burden of civil and industrial bureaucracies or of cities with their expensive infrastructures, it is an ideal location for land based, labour intensive operations. It has, as well, estates large enough to establish agro-industries on a viable scale.In the forseeable future increasing costs and scarcity of fuels will force a substitution of manpower for machinery. Transportation of goods and commuting of workers will be restricted. Land -based development could become obligatory. There are many advantages for the Borders in such a development. Present settlement patterns and employment structures obviate the development rather than hinder it. The extra jobs created would enable the elderly to return to the workforce. Development would be indigenous and would not require large importations of capital.Education will play a central role in the accommodation to such a dramatic change of direction. Community education, on- the -job, in- service training and continuing, nonformal education will have to be greatly extended to impart new skills and engender new social attitudes and new levels of expectation

    Utilization of sugarcane by-products : appropriate and inappropriate technologies in Mauritius

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    SIGLEAvailable from British Library Document Supply Centre- DSC:D44319/83 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

    Early phase of the cross car beam concept development

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    Tese de Mestrado Integrado. Engenharia Mecânica. Faculdade de Engenharia. Universidade do Porto. 201

    Horizons for a profession: the common body of knowledge for certified public accountants

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    https://egrove.olemiss.edu/aicpa_att/1075/thumbnail.jp

    Beyond Functionalism: A Quantitative Survey and Semiotic Reading of Hadrian's Wall

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    Hadrian’s Wall is perhaps one of the best studied, but east understood,Roman monuments in Britain. Traditional interpretations have sought to identify one underlying principle to the Wall’s function. Similarly, the Wall’s purpose has often been interpreted as solely functional, with either military or ‘customs barrier’ arguments proposed. However, military theories are at odds with both general Roman practice of the time, which sought to defeat enemies in the field, and the Wall’s generally low level of soldiery per kilometre. Customs barrier arguments cannot account for the seemingly illogical placement of structures along the line of the Wall. Furthermore, both these interpretations are connected to a broader dialogue between the Victorian era, which saw the rise of Wall-scholarship, and the modern world which effectively excluded the Roman context within which the Wall was constructed. It is the question of the Wall’s intent and purpose, as well as the structure’s place in the wider Roman world, that this thesis explores. This necessitates an innovative combination of techniques including historiography, theory, quantitative survey and modelling. A theoretical standpoint is adopted that considers the construction from a symbolic perspective as an explicit means for understanding the original purpose of the Wall. Quantitative survey is used to reveal the full extent of the structure’s symbolic ower, the results of which can also evaluate dominant functional theories. Importantly, in emphasising theory and the Roman context alongside traditional functional models, this thesis reconnects the Wall to its original context within the Roman world. This research aims to stimulate debate on both the purpose of the Wall and its place in the wider Roman world, whilst also creating a framework for using quantitative theory to assess symbolic potential
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