City of Oakville public assistance grants independent auditor’s reports, schedule of expenditures of federal awards, schedule of findings and questioned costs, year ended june 30, 2009.

Audit report on the City of Oakville, Iowa for the year ended June 30, 2009.

City Of Mechanicsville Independent Auditor’s Reports Basic Financial Statements And Supplementary Information Schedule Of Findings June 30, 2008.

Annual audit report for Mechanicsville, Iowa.

Independent auditors' reports on compliance with laws and regulations for the year ended ... /

Description based on: Sept. 30, 1994.

Pienille ja keskisuurille yrityksille annetut mukautetut tilintarkastuskertomukset ja tilintarkastajien kokemuksia niiden antamiseen johtaneista syistä

Tutkielman ensisijaisina tavoitteena on selvittää syitä, jotka johtavat mukautetun tilintarkastuskertomuksen antamiseen pk-yritykselle. Empiria-osuuden toissijaisena tavoitteena on selvittää, millainen on ammatillisen harkinnan osuus tilintarkastajan päätöksenteossa ja kuinka esiin tulleita seikkoja voidaan ryhmitellä teemoittain. Empiirinen osuus suoritettiin laadullisena tutkimuksena. Tutkielman aineiston muo-dostavat haastattelut ja pk-yrityksille annetut mukautetut tilintarkastuskertomukset. Haastattelut toteutettiin puolistrukturoidun ja teemahaastattelun välimaastoon sijoittuvalla haastattelumuodolla. Haastateltavina oli viisi KHT-tilintarkastajaa. Haastattelutulokset analysoitiin kokoamalla litteroiduista haastatteluista eri kokonaisuudet teemoittain. Tilintarkastuskertomuksiin liittyvät tulokset analysoitiin kokoamalla excel-taulukkoon kirjoitetuista perustelut- kappaleiden tiedoista eri kokonaisuudet teemoittain. Tutkimustulosten perusteella mukautetun tilintarkastuskertomuksen antamiseen johtavia syitä on useita ja ne poikkeavat toisistaan hyvin paljon. Syyt luokitellaan teemoittain seuraavasti: lainvastaisuudet, toiminnan kannattavuus ja rahoitus, kirjanpitoon ja tilinpäätökseen liittyvät syyt sekä hallinto. Edellä mainituista teemoista useimmiten toistuivat lainvastaisuudet ja toiminnan kannattavuuteen ja rahoitukseen liittyvät syyt. Lainvastaisuuden teemaan liittyvistä syistä toistui eniten osakepääoman menetyksen rekisteröimättä jättäminen. Toiminnan kannattavuuden ja rahoituksen teemaan liittyvistä syistä esiintyi oman pääoman menettämisen lisäksi liiketoiminnan kannattamattomuus eli tappion tekeminen. Tutkimustuloksista yksi mielenkiintoisimpia on hallintoon liittyvät mukauttamisen syyt. Hallinnon teemaan liittyvä syy tutkimusaineistossa oli omistajien keskinäinen eripura, mikä näkyy tilinpäätöksen allekirjoitussivulla allekirjoitusten puuttumisena ja asian nou-semisena tilintarkastuskertomukseen.

A rotação das sociedades de auditoria : estudo dos pareceres do PSI geral

Mestrado em Auditoria

Portfolios, departments and agencies : tinkering with the machinery-of-government map

Os visitantes do parque Biológico de Gaia

Nascido em 1983, o Parque Biológico de Gaia (PBG) é das primeiras instituições de Educação Ambiental (EA) criadas em Portugal que se tem dedicado a desenvolver atividades de EA de forma articulada com as escolas ou alargadas a públicos diversificados que visitam o parque de forma autónoma. O PBG tem restaurado espaços naturais e humanizados – como as antigas quintas – promovendo a conservação da paisagem e contribuindo para assegurar o equilíbrio ecológico ao mesmo tempo que desenvolve um plano educativo constante para sensibilizar a população para os problemas ambientais e estimular comportamentos mais sustentáveis. Foi nesta instituição que realizamos o nosso estágio curricular do mestrado em Educação Ambiental da Escola Superior de Educação do Instituto Politécnico de Bragança, entre 5 de fevereiro e 18 de maio de 2016. O presente Relatório apresenta o trabalho desenvolvido, com particular destaque para os resultados da investigação sobre as práticas de Educação Ambiental concretizadas pela instituição. As técnicas utilizadas na recolha de dados foram a observação, a análise documental e o inquérito por questionário. Consideraram-se os Relatórios de Contas desde 2010 e analisou-se um questionário de satisfação aplicado pelo PBG, referente aos anos de 2012 a 2015; além disso, criou-se um questionário para conhecer as perceções dos visitantes sobre as práticas de Educação Ambiental, que foi aplicado durante visitas livres ao PBG efetuado no período de estágio. Os dados foram tratados numa perspetiva estatística descritiva, tendo os dados qualitativos sido previamente sujeitos a análise de conteúdo. Recorreu-se à utilização do software Microsoft Excel. Os resultados mostram uma opinião francamente positiva sobre o PBG por parte dos visitantes, que os quais valorizam a qualidade ambiental do Parque, as atividades para crianças e reconhecem que ganharam interesse pelo Ambiente após o contacto com o PBG. Um bom indicador dessa apreciação é que uma larga maioria de visitantes pensa voltar e aconselha a visita. Outro dado interessante obtido foi que várias respostas referem o contacto com o PBG enquanto crianças e jovens. Do ponto de vista pessoal, o estágio foi um desafio importante, permitiu-nos confrontar os conhecimentos teóricos com a realidade e adquirir uma experiência profissional relevante.

Moisture sorption isotherm characteristics of freeze-dried D-limonene emulsions in modified chitosan and maltodextrin

This article reports on modified chitosan as an alternative substance for protecting loss of volatile compounds during freeze drying. Moisture sorption isotherms of freeze-dried D-limonene emulsions in modified chitosan were determined at 15, 25, and 35 degrees C. The data were adjusted to the GAB model. Maltodextrin was used in a parallel experiment. Flavor released from microcapsules was measured. The monolayer humidity, the sorption heat, the diffusivity coefficients, and the surface area of freeze-dried D-limonene emulsions were determined.

Purification of post-translationally modified proteins from bacteria: homologous expression and purification of histidine-tagged pilin from Neisseria meningitidis

Until recently, glycosylation of proteins in prokaryotes was regarded as uncommon and thought to be limited to special cases such as S-layer proteins and some archeal outer membrane proteins. Now, there are an increasing number of reports of bacterial proteins that are glycosylated. Pilin of pathogenic Neisseria is one of the best characterised post-translation ally modified bacterial proteins, with four different types of modifications reported, including a novel glycosylation. Pilin monomers assemble to form pilus fibres, which are long protein filaments that protrude from the surface of bacterial cells and are key virulence factors. To aid in the investigation of these modifications, pure pilin is required. A number of pilin purification methods have been published, but none are appropriate for the routine purification of pilin from many different isolates. This study describes a novel, rapid, and simple method of pilin purification from Neisseria meningitidis C311#3, which facilitates the production of consistent quantities of pure, native pilin. A 6 x histidine tag was fused to the C-terminus of the pilin subunit structural gene, pilE, via homologous recombination placing the 6 x histidine-tagged allele in the chromosome of N. meningitidis C311#3. Pilin was purified under non-denaturing conditions via a two-step process using immobilised metal affinity chromatography (IMAC), followed by dye affinity chromatography. Analysis of the purified pilin confirmed that it retained both of the post-translational modifications examined. This novel approach may prove to be a generally applicable method for purification and analysis of post-translationally modified proteins in bacteria. (C) 2003 Elsevier Science (USA). All rights reserved.

The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

A modified Hortega-Globus stain is superior to Bielschowsky and Bodian stains for demonstrating neuritic plaques.

The quantitative assessment of the age-dependent number of neuritic plaques is essential for the diagnosis of Alzheimer type dementia. This study reports the superiority of a modified Hortega-Globus stain compared to Bielschowsky and Bodian stains applied to samples obtained from ten brains of patients with a clinical history of progressive dementia. In two of ten cases only the modified Hortega-Globus stain allowed confirmation of the diagnosis of senile dementia of the Alzheimer type (SDAT). The counts of neuritic plaques in sections stained by other methods were not sufficient to establish the histological diagnosis of SDAT. These results indicate that the choice of the most sensitive staining method is critical for the correct histopathologic diagnosis of the Alzheimer type dementia.