Audits of employee health and welfare benefit funds (1972); Industry audit guide; Audit and accounting guide

https://egrove.olemiss.edu/aicpa_indev/1443/thumbnail.jp

Audits of Pension Funds; Exposure draft (American Institute of Certified Public Accountants), 1973, May 1

This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.https://egrove.olemiss.edu/aicpa_sop/1352/thumbnail.jp

A model assessing cost of operating marine systems using data obtained from Monte Carlo analysis

This article presents a methodology for analysing the cost of operating marine systems under varying conditions. Data obtained from a previously developed Monte Carlo analysis are applied to assess the operational costs for various maintenance and inspection policies. The concept of total insured value is also applied to determine the cost attributed to risk. The aim is to show that Monte Carlo analysis can be adapted to provide information on various factors affecting operational costs to be used for decision-making to optimise the efficiency of marine systems. A method of modelling the effects of lead times due to un-stocked items has also been included to increase the scope of the analysis

Infant Feeding Information, Attitudes and Practices: a Longitudinal Survey in Central Nepal

Background: Infant feeding is governed by environmental as well as cultural factors. Breastfeeding knowledge and attitudes are known to be associated with breastfeeding duration. This study investigated breastfeeding information, attitudes and supplementary feeding in the central hills district of Nepal.Methods: A community-based prospective cohort study of 701 pregnant women was conducted. Information on breastfeeding attitudes, feeding practices and supplementary feeding was sought from the cohort at 4 weeks, 12 weeks and 22 weeks postpartum through repeated interviews using validated questionnaires.Results: Average duration of intended breastfeeding was 28 months (SD 7.9) and average target time to introduce solid foods was 6.1 months (SD 1.2). About 80% of women reported their husband, mother/mother-in-law preferred breastfeeding. Eleven percent of the cohort said that breastfeeding was not enjoyable. At 12 weeks and 22 weeks after birth, about a quarter (24.8%) and half (52.8%) of the infants were introduced cow/buffalo milk, respectively, while only 6.3% and 13.4% of them were given infant formula. Overall, any breastfeeding rate remained high at over 98% throughout the follow up period.Conclusions: Breastfeeding attitudes were encouraging in this population. Breastfeeding was almost universal. Use of infant formula was quite low, whereas cow or buffalo milk appeared to be popular supplementary foods

SIntegraM: a transformative journey

The presentation focused on the contributions afforded to regional development, where the authors, through the SIntegraM project created a collaborative framework for all thematic entities that include such results as bringing together local and regional administrations through spatial data as used for decision-making processes. It also covered the enhanced development planning, transport and utilities’ baseline data thus informing spatial plan formulation, removed redundancies and duplication costs, enabled entities such as Land Registry and the cadastre, enabled social entities such as Housing Authority and NGOs, helped enforcement agencies to enact regulations, gave the public access to information and online tools. The process enabled the data-information-knowledge-action process.peer-reviewe