Joan went to 4.0 football games this year. She went to 9.0 games last year. How many football games did Joan go to in all? Answer:

When it comes to choosing fast food, cleanliness is a major factor. Recently, the blog I Quant NY took a closer look at New York City's restaurant inspection data and unearthed some interesting facts. The quick version: If you are looking for a clean fast-food place, White Castle is your best bet.
The hamburger chain scored an average of only 10 violations. A score of less than 13 gets an "A" grade, 14 to 27 violations lead to a "B" grade, and more than 28 violations will smack a restaurant with a dreaded "C."
Taco Bell and Starbucks tied for second with 11.8 average violations, and Pizza Hut and Baskin-Robbins rounded out the top five with scores of 13 and 13.2, respectively. On the other end of the scale, breakfast restaurant IHOP came in last with 21.6 violations. The second-to-last chain, Papa John's Pizza, had 18.2.
The only caveat is that these violations can be subjective. Different food types and preparation styles might lend themselves to higher or lower numbers of violations, and I Quant NY noted that of all the chains on the list, IHOP has the most variety of menu items and preparations. Also, these scores represent averages of all locations in the city, so some stores may be more or less clean than this data suggests.

Measurement of the acidity or alkalinity of a substance. A pH of 7.0 is neutral. A substance with a pH less than 7.0 is an acid, with increasing acidity as the pH decreases toward zero. Likewise, a substance with a pH greater than 7.0 is a base (alkali), with increasing alkalinity as the pH moves toward 14.0.

United Survivors defeated JG Tigress by 16 runs at the weekend in the RBTT National Women’s 40-over a-side Cricket Championship Arnos Vale (2).
JG Tigress 165 off 37.3-overs; Stacy-Ann Adams 63, Latoya Providence 29, Kayleen Garrick 26; Cleo Hoyte 3 for 23, Samantha Lynch 2 for 35.
And, Rising Stars beat Northern Girls Combined by 146 runs at the Sion Hill Playing Field.
The scores: Rising Stars 195 for 1 off 35-overs; Glendeen Turtin 74 not out, Vinisha King 54 not out, Northern Girls Combined: 49 off 13.2-overs; Sue-Ann Martin 2 for 5, Kacy Campbell 1 for 11.

On January 6, the Red Hawk boys and girls bowling teams attended a tournament at Hudsonville. The boys finished 3rd and the girls finished 5th.
On January 8, the Red Hawks held a non-conference match against West Catholic. Both the boys and girls teams won. Junior Sarah Galloway bowled seven strikes in a row.
On January 10, they played in a conference match at Northview. Girls won 22-8 and the boys fell in the last few frames losing 14.5-15.5.

Question: Mr. Paige is an only child. Mr and Mrs Paige have 3 daughters and for each daughter in the family there is a brother how many members are in the Paige family?
Answer: 9, because including Mrs. Paige there is 4 daughters.
Mrs. Paige's brother is not a Paige, so only 8.
For each daughter in the family there is a brother. It is not referring to Mrs. Paige's brother, it is referring to a brother in the family (i.e. a son of Mr. and Mrs. Paige), so the answer is 9.

Veeder Shines was out in the community again. On Tuesday, more than 20 Veeder Elementary School kindergarten and first grade students went to visits the residents at the Glen Eddy. They read some books, played tic-tac-toe and made some crafts. The room was abuzz with holiday cheer.

The boundary routine operates on the current mesh object. For the nodes lying on the specified surface(s), it sets the specified node based attribute to the specified value. Optionally boundary will call the user supplied subroutine set_user_bounds (see IV.e.8).
sets the attribute vd_v for all boundary nodes to be 7.0.
sets the attribute vd_v for the nodes that are on the surface pbot to be 9.0.
sets the attribute vd_s for the nodes that are on the union of the surfaces pfrt and prgt to 13.0.
will pass the set of nodes on the intersection of surfaces s1,s2, and s3 along with the string top-plane to subroutine set_user_bounds.

Experimental Psychology Department. School of Psychology.
Partial exam 1: Wednesday, October 24th. Lessons 1 – 3.2.
Partial exam 2: Wednesday, November 28th. Lessons 4 – 5.2, until slide 65 (included).
Partial exam 3: Wednesday, January 16th. Lessons 5.2 from slide 66 (included) – 6.2; and lesson 7, only the practice exercises.

Czech economic sentiment declined for the second straight month in March, survey figures from the Czech Statistical Office showed Thursday.
The economic confidence index fell to 11.9 in March from 12.3 in the previous month.
In January, the score was 13.8, which was the highest reading since June 2008.
The business confidence indicator also worsened slightly to 14.2 in March from 14.5 in the preceding month.
Similarly, the consumer confidence index dropped from 3.8 in February to 2.5 in March. It was also the lowest reading in five months.
The survey revealed that consumers were more afraid of a decrease in the overall economic situation for the next twelve months.
The confidence indicator industry, construction and trade weakened in March, while the morale for services improved.

In 7th grade, students explore proportions and probability. They also learn to graph equations, which will prepare them for algebra in later years. You can help your child to better understand these concepts by creating word problems for him or her to complete at home.
What Topics Should Be Covered in 7th Grade Word Problems?
Word problems can be challenging for 7th graders because they have to sift through extraneous information to figure out what kind of expression to write. It's important that 7th graders become comfortable with word problems because they will appear in upper-level math classes, as well as on standardized college entrance exams.
In addition to making sure your student completes all of his or her homework, you might encourage him or her to do extra practice problems daily. Your child's teacher is a good resource for additional problems; however, you may also want to create your own worksheets for your son or daughter to complete. If a problem proves troublesome, you can help explain the steps for solving it.
A large portion of the 7th grade math curriculum is devoted to proportional relationships. Through word problems, you might show your student how he or she will use proportions in the real world, including calculating tips and discounts. Your 7th grader also will learn to graph expressions. When writing your own problems, you should include equations that follow the formula y = mx + b, where m represents the slope of a line and b is the y-intercept.
1. A car is traveling 75 miles an hour. How far will it travel in eight hours?
The car's mileage per hour can be written as the ratio 75/1. The ratio for the variable (the distance traveled in eight hours) is x/8. Your child should establish a proportional relationship by comparing the two ratios in an expression: 75/1 = x/8. Then, he or she should solve for x by cross-multiplying: x = 75 x 8, or 600 miles.
2. If two shirts cost $31.50, how much would nine shirts cost?
The proportional relationship for this problem is 2/31.50 = 9/x. After cross-multiplying, the expression should look like this: 283.50 = 2x. Your child should then solve for x by dividing both sides by 2, so that x = $141.75.
3. Graph the equation y = 4x - 2. Where does the line cross the y-axis?
When graphing the equation, the slope is four and the y-intercept is (0, -2).
4. What is the likelihood that a die will land on two?
There are six numbered sides on a die, so there's a one in six (1/6) chance that the die will land on two.
Math word problems can be confusing, but there are ways you can help your sixth grader understand them. Read on to learn more about how to best solve math word problems.
Is the Pledge of Allegiance Truly Voluntary?

In last week’s edition of APW’s Rate My Ride Wednesdays, we featured four photos of awesome all-American trucks and asked our Facebook fans to rate them on a scale of 1 to 10 (1 = Unimpressive, 10 = Extremely Hot). Here’s how they fared. Grabbing the top spot is Tony’s silver Dodge Ram with an average score of 8.9. In second place is Billy’s impressive 1995 Dodge Ram with a score of 6. Coming in at third and fourth place are Evan’s outstanding orange Dodge Ram 1500 with a rating of 4 and Chris’s Ford F-150 with a score of 3.

Is this true, or true crap?
Is this true, or true crap?
Is this true, or true crap?
competitive applications and flocking to Canvas 5."
When I stopped laughing, I asked myself "What if it's really true?"
Is this true, or true crap?
> competitive applications and flocking to Canvas 5."
> When I stopped laughing, I asked myself "What if it's really true?"
3.5 with a free 5.0 upgrade, lots of people took them up on the offer.
13. HELP: need to open True Space files !

After an impressive 2013 and an equally impressive first two quarter of 2014, CAPURRO / LITTLE is proud to announce Lisa Capurro’s national recognition as a Top 25 Sotheby’s Agent for closed transaction sides for 2013. Lisa has been recognized amongst an elite group of Sotheby’s Agents including those from San Francisco, Los Angeles, Manhattan, Palm Beach, Beverly Hills and Montecito.
We’re excited to see what the rest of 2014 will bring and would like to take this opportunity to reach out to new, current and past clientele. Whether you are a first-time home buyer, preparing to list your property or on the hunt for the ideal vacation residence, we are always a resource. We offer private tools, free of charge to our clients, to assist in the search of their ideal property or to simply stay updated on the current market. Many of Lisa’s clients are referrals and your recommendations are appreciated.
Rates are historically low so if you are considering refinancing, please do not hesitate to reach out for mortgage broker recommendations. Interested in remodeling? We have fabulous artisan vendors at our fingertips that will produce quality work at great prices. We are also always available for consultations if you are considering a remodel to prep your home for sale. We can discuss current trends and what to avoid in order to achieve maximum results.
Our primary expertise continues to be based in Petaluma, as Lisa was recognized as one of the top 10 Petaluma Agents for 2013 and has been involved in the two highest priced single-family residence sales in Petaluma thus far for 2014. Other areas we also specialize in include the Sonoma and Napa Valleys, Marin County, Sebastopol, Penngrove, Santa Rosa, Cotati/Rohnert Park and the Coastal region.
For those of you that are not familiar with Tim Little, he is now entering his third year with CAPURRO / LITTLE and is a licensed Buyer’s Agent. Tim brings extensive sales, marketing and management experience and has become an integral asset to our team. We have also brought on a new team member in the recent months, Courtney Keating, specializing in marketing, advertising, editorial, listing presentations and transaction coordination.
As CAPURRO / LITTLE continues to grow, we are increasing our presence in several ways, including our social media outlets, our marketing and advertising exposure and our weekly blog, which will be located on the new LisaCapurro.com website. You will also be able to directly link to our social media outlets via the website. We’ll be highlighting industry news, featured properties and interesting events taking place in our community.
In closing, we are looking forward to our continued philanthropic efforts that include various local charities such as COTS, a nationally recognized organization that helps shelter/feed the homeless, as well as prevent homelessness in our community. CAPURRO / LITTLE has been a contributor for the past several years and will be making opportunities available to interested parties to assist in giving back to this tireless organization.

19 * put_header modified to use Univ_Int portable data type.
21 * Tweak to eliminate compile warning.
47 * Public release of portable datafile version.
52 * differing native byte-orders.
55 * respectively. Note that the data file format has rolled again.
58 * Release 2.03: minor tweaks and bug fixes.
61 * Release 1-2. Supports -f and -l options for formatting the output.
62 * Updates primarily brl.c, bible.c, and bible.1.

Average Mbps: 12.1. Internet speeds have increased 33% over the last year.
Average Mbps: 12.3. Internet speeds have increased 8.4% over the last year.
Average Mbps: 12.7. Internet speeds have increased 24% over the last year.
Average Mbps: 13. Internet speeds have increased 25% over the last year.
Average Mbps: 14.2. Internet speeds have increased 15% over the last year.
Average Mbps: 14.5. Internet speeds have increased 21% over the last year.
Average Mbps: 14.6. Internet speeds have increased 34% over the last year.
Average Mbps: 15.2. Internet speeds have increased 16% over the last year.
Average Mbps: 16.8. Internet speeds have increased 37% over the last year.
Though internet penetration in Nigeria is increasing rapidly, NCC, Ministry of Communication technology and the internet providers really need to step up the game!

Chef Dominique Gauthier has decided that this year, February will also be Valentine’s for singles!
Every Thursday during the month of February 2018, at precisely 7:30 pm in the kitchens of the star-rated Le Chat Botté restaurant, the chef’s table will become the stage for ‘a game of love and chance’ based on the seasonal creations on his menu.
Book your place to be one of the eight singles socialising amid the kitchen stoves and busy staff. Love could strike anyone … once the clock strikes ‘service’!

Home News Police Police Report Region 2,701 arrested in Bicol anti-gambling ops from Jan. to Sept.
2,701 arrested in Bicol anti-gambling ops from Jan. to Sept.
LEGAZPI CITY (Bicol Standard) -- The Police Regional Office 5 has arrested 2,701 persons and seized P404,846 worth of cash and items in its Anti-Illegal Gambling Operation covering the period from January-September 2018.
In a report sent to members of the media, the Bicol police added that for the same period, 787 cases were filed in court for violating the anti-gambling law.
Topping the list is the province of Camarines Sur with 174; followed by Albay with 153; 149 in Masbate; 123 in Sorsogon; 69 in Camarines Norte; 26 in Catanduanes; and 22 in Naga City.
The existence of illegal gambling activities in the region has been considered as a social menace for it has become the means for corruption and an influential factor for individual’s disregard for the value of dignified work, perseverance and thrift, Chief Supt. Atty. Arnel B. Escobal said.
He added that the Bicol police will continue to intensify the conduct of Anti-Illegal Gambling Operations in the region.
Likewise, the Police Regional Office urges the cooperation and support of the community as well as the collaboration of the different stakeholders.

This Excel Tutorial demonstrates how to use the Excel TIME Function in Excel to calculate a time, with formula examples.
The TIME Function Returns the time from a hour, minute, and second.
hour – An hour between 0-23. Example: 13.
minute – A minute between 0-59. Example: 13.
second – An hour between 0-23. Example: 13.
Simply enter numbers corresponding to the Hour, Minute, and Second of the time.
Minutes and seconds can be greater than 59 or less than 0.
From this starting point you can add or subtract minutes or seconds.
For the function arguments (hour, etc.), you can either enter them directly into the function, or define variables to use instead.

#6EA50D Hex Color, Includes conversions, schemes, html color codes and much more.
This page lists many detailed information about the hex color #6EA50D. Its Hexadecimal code is 6EA50D. In a RGB color space, which is consist of 43.14% red, 64.71% green and 5.1% blue, and that corresponding RGB values are 110, 165, 13. In a CMYK color space, it is consist of 33.3% cyan, 0% magenta, 92.1% yellow and 35.3% black, whereas that corresponding CMYK values are 0.33, 0, 0.92, 0.35. Other more information such as degree, lightness, saturation, please browses the following content.

View question - If you went to the store and the store is 108 Inches how many feet is that?
108 divided by 12 would be 9.
108 divided by 12 would be 9.


Tom has 9.0 yellow balloons. Sara has 8.0 yellow balloons. How many yellow balloons do they have in total? Answer:

Rachel Zoe got 10 balloons for her birthday! Gift her more message balloons!!
Rachel Zoe will celebrate her 48 yo birthday in 4 months and 7 days!
Fashion stylist, author; She is famous from America's Next Top Model.

Diameter of a Ping Pong Ball?
Diameter of a Ping Pong Ball?
Answer : 3 40 mm Explanation : Answer: C) 40 mm Explanation: The ball with which Table Tennis is played is called Ping Pong Ball.According to the International rules, the diameter of the ping pong ball must be not less than 39.5 millimeters and not greater than 40.5 millimeters having a mass of 2.7 grams.

Word problems are one of the simplest ways for 2nd graders to integrate math concepts with real world applications. Practicing them also helps students prepare for standardized math tests. Read on for sample word problems your child can complete at home.
Word problems are a great way for teachers to integrate reading and math instruction. Typically, they include one or two 2nd grade word problems on each worksheet or homework assignment. However, additional practice at home will give your child the chance to further develop his or her comprehension skills under your supervision. You may use the following examples or create your own, but remember that your word problems should use 2nd grade math skills and simple wording. You may also ask your child to show his or her work for each problem.
Ron's mom baked cookies for him and his sister. She made six chocolate chip cookies, two sugar cookies and one peanut butter cookie. How many cookies did Ron's mom make total? If Ron ate two of the cookies, how many would be left?
She baked nine cookies. To calculate the total number of cookies made, add up all the cookies, using this equation: 6 + 2 + 1 = 9. To answer the second question, subtract the amount of cookies Ron ate from the total, like this: 9 - 2 = 7, so there were seven left after Ron ate two of them.
Jon has a messy room. He has two red t-shirts lying on the floor, one green t-shirt on top of his dresser and three blue t-shirts hanging in the closet. How many t-shirts does Jon have all together?
Jon has six t-shirts. To solve, add all the numbers together: 2 + 1 + 3 = 6.
Katie's alarm clock didn't go off, and she's running late! If Katie wakes up at 8:00 and it takes her 20 minutes to get dressed, eat breakfast and brush her teeth, what time is she ready for school?
Katie is ready for school at 8:20. Your child can create an equation to solve this problem. Because Katie woke up at exactly 8:00, all your child has to do is add 20 minutes to the time: 8:00 + 0:20 = 8:20.
Sam and Julie are brother and sister. They decide to get ice cream while their mom shops for groceries. Sam gets one scoop of chocolate ice cream for 25 cents, while Julie gets two scoops of vanilla for 50 cents. If they give the worker a one dollar bill, what coin will they get back?
They will get back a quarter. To solve, your child could either use real coins or use equations. The first step is to find out how much the ice cream cost total by adding tother the prices: 0.25 + 0.50 = 0.75. Then, find out how much change they will get back by subtracting the total (0.75) from the amount they handed the worker: 1.00 - 0.75 = 0.25.
Abby's mom gave her a necklace and five bracelets for her birthday. Abby then gives her friend Liz two of her bracelets. How many pieces of jewelry does Abby have left?
Abby has four pieces of jewelry left. Begin by calculating how many pieces of jewelry Abby had total: 1 + 5 = 6. Then, subtract two to find out how many pieces Abby has left: 6 - 2 = 4.

The More You Have, The Less You See. What is it?
The More You Have, The Less You See. What is it?
Answer : 2 Darkness Explanation : Answer: B) Darkness Explanation: The More You Have the Darkness, The Less You See i.e, visible less.

Question: There are several books on a bookshelf. If one book is the 4th from the left and 6th from the right, how many books are on the shelf?
Answer: 9. Try sketching the problem out to see it.
Haha. There could also be seventeen in that case.

Mr. and Mrs. Mustard have six daughters and each daughter has one brother. How many people are in the Mustard family?
There are nine Mustards in the family. Since each daughter shares the same brother, there are six girls, one boy and Mr. and Mrs. Mustard.
The Mustard Family Riddle Meme with riddle and answer page link.

Are you fully utilizing Sage Intelligence free templates & resources?
Are you fully utilizing Sage Intelligence free templates & resources?
Are you fully utilizing Sage Intelligence free templates & resources?
There are numerous resources and templates that are available to SI customers, to help you gain more valuable insights into your business. Read on to learn how to maximize your Sage Business Intelligence investment.
If you do not use Sage Intelligence today and would like to learn more, please contact us at Equation Technologies.

What are people dying from?
Answer: well, people die from many things!
Are to many people dying now?
Why do people lie about dying when there really not?
Answer: It is unfortunate that people would do this but for some reasons they have of their own they do. Attention, lonliness, jealousy and possibly even control issues over the individual(s) the person have told.
What is the main cause of people dying in the us?
Answer: The main cause of people dying in the US as well as in the world is their heart stops circulating blood to the brain which deprives it of oxygen and thus all activity in the body ceases and the person dies. The causes of the heart ceasing to beat are to numerous to count. The ultimate cause of death is as stated.
Why do dying people see things that are not there?
Answer: they want to see all the important moments and memories in their lives.
Why are so many people in your family dying lately?
Answer: So many people are dying lately because many health problems arepresenting themselves. Health is not what it used to be.
Do people throw up when dying?
Answer: Some people will throw up when they are dying. This just depends onhow their body handles the process of passing away.
What do people experience before dying?
Answer: People experience denial, anger, bargaining, depression, then acceptance before dying. Death is change. Anyone making any kind of change will go through these stages. The time it takes is subjective. The more aware we become, the better we will be able to handle this process. Death can be a beautiful experience or a horrible one depending on our intention. The earlier we can learn to embrace change, the better prepared we will be for an eventual wihdrawal from the physical. At the last moment you can call out to someone you know who has preceded you and they will be there to aid you in the beginning of the assimilation process, the process of assessing the progress of this lifetime in addition to all the rest of them in preparation for the next time around. Most of us have a long way to go. The good news is that the learnig potential is speeding up so anyone at this present time can speed up their own evolution through study and practice.
What diseases were the people in the Crimean war dying from?
Answer: lots of things really!!
The rating of people dying from salmonella?
Answer: Statistics show about 1,000 per year.
Why do dying people call out the name of the living?
Does anyone experience the spirit of dying people?
Answer: some do but most do not.
Answer: Whether to keep a dying person on life support is a personal orfamily decision. If the person is suffering it might not be fair tokeep them on life support.
How many people are dying in the world daily?
Answer: a lot thats for sure.
What is the percentage of people dying from strokes?
10 percent of stroke victims require care in a nursing home or other long-term care facility.
15 percent die shortly after the stroke.
While subarachnoid hemorrhage (SAH) represents only about 7 percent of all strokes, it is the most deadly - with more than a 50 percent fatality rate. Of the survivors, approximately half will suffer permanent disability.
What is the percentage of people dying from strokes?
Answer: 10 percent of stroke victims recover almost completely.
10 percent of stroke victims require care in a nursing home or other long-term care facility.
15 percent die shortly after the stroke.
While subarachnoid hemorrhage (SAH) represents only about 7 percent of all strokes, it is the most deadly - with more than a 50 percent fatality rate. Of the survivors, approximately half will suffer permanent disability.
What is the percentage of people dying from Anorexia?
Answer: Roughly 10% of all anorexics will die directly as a result of the disorder, or directly from a Sid effect from the disorder.
How long does dying one live with cheyne strokes breathing?
Answer: Cheyne stoking, sadly, happens just before death. It can last minutes or hours; every person is different. By the time cheyne stoking is apparent, in my opinion, the person is no longer aware of their surroundings.
What percentage of cardiovascular disease and strokes are preventable?
Is it true dying people wait for loved ones to leave the room before dying?
Answer: No, they wait for their loved ones to arrive.
Actually it is extremely common for a dying person to wait until the loved one leaves the room. A loved one may hold vigil for days, step out of the room for just a moment, and that is when the dying person passes.
It is supposedly to protect the loved one from letting them see when they take their last breath.
Why do people have strokes?
Answer: Why do people have strokes?
Why do people get strokes?
Answer: People have a stroke when a blood clot forms in an artery. When theblood clot travels to your brain, that is when you have a stroke.
Why do people suffer strokes?
Answer: Stroke is a medical condition where part of the brain dies as aresult from a blood clot. The blod clot blocks the flow of blood tothe part, depriving that part of the brain with oxygen andnutrients. As such, paralysis of body parts which that part of thebrain controls, ensues.
Why are strokes important to people?
Answer: Strokes can lead to cognitive (brain) and physical damage, from mild to severe implications. In severe stroke, a person can be left without the capacity to think, feel, and move their body.
At what age do people commonly get strokes?
Answer: Stroke happens due to injury in head which causes some part or function of your brain inactive or half dead because cells get dead which may cause stammering or inability to move etc effecting some particular part of your body or you may experience seizures, it varies it can happen at any age.
What kills more people each year than heat strokes?
Answer: Breast cancer kills more women than heart disease.
What is the percentage of a spouse dying after another spouse dies?
Answer: to help prepare you for whats to come, and to encourage you to change the things that you can.
How do people try to get up when they are dying?

Jesse has a large movie collection containing X movies. 1/3 of his movies are action movies, 3/5 of the remainder are comedies, and the rest are historical movies. How many historical movies does Jesse own?
1/3 of the movies are action movies. 3/5 of 2/3 of the movies are comedies, or (3/5)*(2/3), or 6/15. Combining the comedies and the action movies (1/3 or 5/15), we get 11/15 of the movies being either action or comedy. Thus, 4/15 of the movies remain and all of them have to be historical.
If x = 1/3 and y = 1/2, find the value of 2x + 3y.
Finding the common denominator yields . We can then evaluate leaving .
What is the solution, reduced to its simplest form, for ?
What is the result of adding of to ?
Our addition is therefore (2/35) + (1/4). There are no common factors, so the least common denominator will be 35 * 4 or 140. Multiply the numerator and denominator of 2/35 by 4/4 and the numerator of 1/4 by 35/35.
(8/140) + (35/140) = 43/140, which cannot be reduced.
Multiply 27 with , and multiply with 3 to obtain common denominators.
Combine the terms as one fraction.

How many MB in 1 GB? The answer is 1024.
1 byte is equal to 9.5367431640625E-7 MB, or 9.3132257461548E-10 GB.

Everyone needs a little help sometimes. Whether you need some free food, diapers for your baby, a quick cash loan, assistance with your rent and utilities, some fresh clothing or a homeless shelter, you'll find services in and near Birchleaf, VA here to help you now.
Food pantries give free food to local residents. There are 18 food pantries in the Birchleaf, VA area.
When you need money to pay your rent, utility bills or get through a difficult time, there are 5 utility payment and rental assistance programs in the Birchleaf, VA area.
Temporary free housing for people in need. There are 3 homeless shelters in the Birchleaf, Virginia area.
Free and reduced cost clothing and household goods. There are 1 programs in the Birchleaf area that offer clothing and other necessities.
Payday Loans are quick easy short-term loans for people in financial distress. There are 57 emergency payday loan companies in the Birchleaf, Virginia area.
Looking For Services In A City Near Birchleaf, VA?

Why are popes often old and sick? Answer: Young and full of health, they'd be too trendy and would be listed in the stock market. A solution for the crisis, perhaps!

ISLAMABAD — The China-Pakistan Economic Corridor (CPEC) will be a “magnet” to attract more investment, business opportunities and exchanges to Pakistan in the near future, said Chinese Ambassador to Pakistan Sun Weidong on Sept 27.
The ambassador made the remarks during a reception commemorating the 67th anniversary of the founding of the People’s Republic of China.
He added that the CPEC have made significant progress as 16 out of a total of 30 early harvest projects have been completed or are under construction with an estimated investment of $14 billion.
Sun said that the CPEC is an open and inclusive cooperation concept aiming at promoting people’s livelihood, adding that under the initiative, tens of thousands of jobs for local people have been created.
The envoy also appreciated the Pakistani side over its emergency assistance of 10,000 tons of rice to China for severe flood in some Chinese southern provinces recently and efforts by the Pakistani military and law enforcement agencies to create a safe environment for Chinese nationals and institutions in the country.
For his part, Sardar Ayaz Sadiq, speaker of the National Assembly of Pakistan, hailed that Pak-China relations that are based on mutual respect, trust, peaceful co-existence and brotherly neighborhood form the “bedrock” of Pakistan’s foreign policy.
He said the country’s leadership and parliament attach great importance to the promotion of the CPEC as Prime Minister Nawaz Sharif has rightly called the project “a new concept in diplomacy,” which will be the “game-changer” for prosperity of the entire region.
Sadiq also thanked China for helping the Pakistani parliament become the world’s first to go completely green by converting to solar energy.
This year also marks the 65th anniversary of the establishment of diplomatic ties between China and Pakistan. The bilateral relations based on mutual understanding, trust and support have become a model of relations between countries.

Everyone needs a little help sometimes. Whether you need some free food, diapers for your baby, a quick cash loan, assistance with your rent and utilities, some fresh clothing or a homeless shelter, you'll find services in and near Bagdad, KY here to help you now.
Food pantries give free food to local residents. There are 9 food pantries in the Bagdad, KY area.
When you need money to pay your rent, utility bills or get through a difficult time, there are 5 utility payment and rental assistance programs in the Bagdad, KY area.
Temporary free housing for people in need. There are 1 homeless shelters in the Bagdad, Kentucky area.
Free and reduced cost clothing and household goods. There are 1 programs in the Bagdad area that offer clothing and other necessities.
Payday Loans are quick easy short-term loans for people in financial distress. There are 174 emergency payday loan companies in the Bagdad, Kentucky area.

Would have loved to see Caeleb Dressel’s 800 Free Relay splits. Have to give credit to him for making the swimming world think he was leading off. For some reason, I doubt he was a lone wolf.
Speaking of wolves, NC State, hunting in a pack of four, ate defending Champion Texas’ lunch. All three swimmers that swam on this relay last year swam faster — much faster. Throw in Greek Olympian Vazaios and you’ve got yourself an NCAA Record in 6:06.
How important is it to keep your two 100’s as balanced as possible? Kind of like Nathan Adrian trying to get his two 50’s closer together in the 100 — this is how these races are normally won. Who went out the fastest in the 200 Free at Women’s NCAA’s? Did she win?

Some of the factors that you should have in mind when building a new home is the installation of a water heater because your building contractor will most likely not include water heater installation in his work. By hiring a water heater installation company, you will get the services you require. Choosing the best water heater installation company can be a daunting task considering the vast number of companies that offer similar services. Do not be in haste to avoid hiring a company with negative feedback. The article herein discusses some of the critical factors worthy of consideration when hiring a water heater installation company.
Credibility is the primary factor that should guide your choice of a water heater installation company. One of the ways through which you can check their credibility is by asking about their registration details. Besides, they should have a valid license that allows them to work in your area. Hiring a credible company is advantageous because you will trust them to follow the due procedure in their work to ensure that they do the best to their ability. Again, ask about the time they plan to take to complete the work. A suitable water heater installation company should take the shortest time possible to ensure that your family and loved ones are not inconvenienced especially if it was a repair job.
The other factor you should think about before you hire a water heater installation company is the experience. The best way to through which you can judge their level of expertise is by asking about the number of years they have been working. Also, insist on hiring a company that has experienced employees. Location is another factor that should guide your choice of a water heater installation company. If they have proximity to your home, you will be able to meet the managers without the stress of spending a lot of money on transportation. The other benefit associated with hiring a local water heater installation company is that you will not be worried about traveling over a long distance in case you need to inquire about something or maybe if your system has a leakage and requires immediate attention.
Don’t forget to pay attention to their reputation. Find time to engage their past clients o see if they were satisfied. By visiting their website, you will get more insight into how they relate with their clients. Be keen not to hire a water heater installation company that has a lot of negative customer reviews. Lastly, ask for recommendations from other homeowners who installed water heaters in their houses recently. From the above-discussed tips, you will be able to get the most reliable water heater installation company that will provide satisfactory water heating services that suits the needs of your house.

After completing a 4,000-plus-mile road trip, the jury is finally in on the Trailer Toad. The Trailer Toad took everything I could throw at it, including exploring the desert of Utah, experiencing hurricane-force crosswinds and tire blowouts, and tackling twisty grades and passes meant for much smaller rigs.
Photo 2/10 | Testing the off-road capability of the Trailer Toad on our first journey.
But let's back up a minute to explain how I arrived at using the Trailer Toad. I drive a Ford F-550 with a rather large Bigfoot slide-in camper that extends 3 feet past the rear bumper. I use a custom-fabricated 36-inch basket/hitch extension that moves the location of the hitch behind the camper to give me adequate clearance between the trailer and camper.
This setup worked well for the 16-foot enclosed trailer I used in the past, which combined a distribution hitch and relatively light tongue weight. But as my motorcycle business grew and the need increased for transporting more bikes and products to events I do around the country, I began researching my options for towing a larger trailer.
Photo 3/10 | I had put aside six to eight hours to set up and dial in the Trailer Toad for my unique application. Much to my surprise, I was finished in less than an hour.
The truck camper setup really fit my lifestyle, and with the extensive improvements I have made to the truck and camper lift system (StableLift), I had no desire to start over with a different tow rig or RV. After researching the pros and cons of different setups, I determined that the Trailer Toad seemed like the best option. There were a few sleepless nights after purchasing both a new 24-foot trailer and the Trailer Toad, hoping they were going to work together, but things actually worked out fine.
With the deadline to leave for my first event of the year fast approaching, not only did I have bikes to prep, I now had a new trailer to set up as well as complete the buildup on the F-550. I hadn't even unpacked the Trailer Toad until two days before I planned to leave for the trip.
Photo 4/10 | Here's the front of the Toad. Notice the kickstand!
I had put aside six to eight hours to set up and dial in the Trailer Toad for my unique application. Much to my surprise, I was finished in less than an hour. I simply bolted on the two fenders and split the distribution hitch so that the arms were bolted to the rear of the Trailer Toad and the height-adjustable hitch on the front. Both the front and the rear of the Trailer Toad are height adjustable, so it can be set up to meet the needs of virtually any setup. A distribution hitch is required for the Trailer Toad to work properly. Fortunately, it is compatible with most distribution hitch designs.
Photo 5/10 | Basket extension with height-adjustable bar from distribution hitch.
The first stop on my journey was at an industry event in the Utah desert. I only had GPS coordinates and very poor directions to find the "secret location." Once I arrived at the turn-off from the highway, instead of the location being a half-mile off the highway, I discovered I had 15 miles of rough dirt road still to go, much of which was tight switchbacks with a few gullies thrown in for good measure. Needless to say, negotiating a 53-foot, 26,000-pound rig through these conditions was entertaining. Once I arrived at the entrance to the location, I had a half-mile of sandy two-track to drive over. Then I had to turn the rig around and find a camping spot. Time to lock in the four-wheel-drive, engage the Eaton front diff locker, and hope that my Toyo Open Country M/T tires were up for the challenge. Encountering deep sand and not having to break out the winch was definitely an added bonus and allowed cocktail hour around the campfire to start that much earlier.
Photo 6/10 | Here I am putting on the finishing touches of assembly.
The Trailer Toad handled it all flawlessly. I quickly disconnected the trailer and Trailer Toad from our tow rig to position the camper for easier access. One lesson I can offer is that you must unhook the trailer from the Trailer Toad in order to disconnect it from the tow rig. I initially thought I might be able to unhook the Trailer Toad from the vehicle and leave it connected to the trailer, but this would have been very difficult to do and almost impossible to reattach. This added an extra step to the process of hooking up and disconnecting the trailer, but by the end of the trip it became second nature. After some practice, it only took a few minutes to attach the Trailer Toad to the tow vehicle then attach the trailer to the Toad. Although the Trailer Toad is heavy, it is actually easy to maneuver by turning the tires and walking it around on the provided "kickstand." I also found that by using the distribution hitch arms as leverage, it moved with some ease.
Photo 7/10 | It takes some practice to get it hooked up properly the first time, but after a few attempts it becomes second nature.
The entire trip included interstate driving as well as two-lane highways. I discovered, especially at higher speeds, the Trailer Toad was much happier with added tongue weight on the trailer, otherwise it tended to sway a bit. Once I moved several hundred pounds to the front of the trailer, it tracked great and was very stable. Usually with previous setups, I was always trying to move weight to the back of the trailer to reduce the tongue weight. Since the Trailer Toad takes all of the tongue weight away from the tow vehicle, this was no longer a concern.
Photo 8/10 | In a large parking lot, you get an idea of just how long my truck and trailer is (53') and why I needed the Toad.
One of the more eventful moments of the trip happened when the two left tires on the trailer blew out seconds apart at 60 mph. It got our attention very quickly. I was able to pull over on what little shoulder there was on the side of the highway and safely come to a stop. The Trailer Toad handled it well by helping stabilize the trailer and minimize the effect on the tow vehicle. I think this scenario could have been much more dramatic without the Trailer Toad.
Getting into some of the remote locations I have to access for motorcycle events, I encountered quite extreme departure angles as well as severe off-camber terrain. I was amazed at the articulation of the Trailer Toad, which prevented us from dragging the hitch and trailer tongue over some more challenging obstacles.
Photo 9/10 | Stopped at a remote camp in Utah's desert.
I did manage to break one of the two stabilizer shocks, but given what I put the unit through I feel this was definitely an acceptable loss. It was easily replaceable at a nearby auto parts store, and the unit was still functional with one remaining stabilizer shock.
Other learning from the trip is that the Trailer Toad does much better at three-point turns than it does with U-turns. On a couple occasions in unknown areas, I was forced to make a U-turn in locations that were not designed to turn around a 53-foot rig. I jammed the tires of the Trailer Toad into the tongue of the trailer. While there was no damage to the vehicle, it did take some time to extricate it from the situation.
Backing up by using the dual lock system was much easier. I also found that the rig did not have to be perfectly straight to lock in the dual reversing pins, which was one of my initial concerns before using the equipment. I simply rotated one of the tires as needed and the pins dropped in. When I was finished backing up, I had to stop and remove the reverse pins, which is an extra step required when using the Trailer Toad, but I feel this slight inconvenience is well worth the extra safety and security that it provided. If I were not using the Trailer Toad in this situation, there was a very good chance that I could have damaged both the camper and the trailer.
Photo 10/10 | On my way again, safe and secure.
Overall, I am very impressed with the operation, performance, and build quality of the Trailer Toad and look forward to years of use. I suggest it anytime you plan to do any extreme towing.
Editor's Note: Kurt Forgét is a contributor to RV and owner of Black Dog Cycle Works. He lives in Sandpoint, Idaho.

Combined with the FAG B71908-E-2RSD-T-P4S bearing compare prices in HongKong, FAG B71908-E-2RSD-T-P4S bearing compare prices in HongKong has the most complete product outline in rolling bearing industry FAG B71908-E-2RSD-T-P4S bearing compare prices in HongKong provide customers with a series of comprehensive and perfect service and technical support.
The main application areas of FAG B71908-E-2RSD-T-P4S bearing compare prices in HongKong bearings: aerospace engineering, metal cutting machine tools, steel processing equipment,paper making machinery, cement machinery, engineering machinery and mechanical vibration, environmental protection equipment, packaging machinery and so on.The main types of FAG B71908-E-2RSD-T-P4S bearing compare prices in HongKong bearings : deep groove ball bearings, angular contact ball bearings, cylindrical roller bearings, thrust ball bearings, thrust roller bearings, joint bearings, etc.
FAG B71911-E-2RSD-T-P4S bearing in China are widely used in industrial drive, agriculture, compressors, SPEC quote for B71908-E-2RSD-T-P4S FAG bearing.
FAG B71911-E-2RSD-T-P4S bearing in China are widely used in industrial drive, agriculture, compressors, SPEC quote for B71908-E-2RSD-T-P4S FAG bearing.

XHP Series Hydraulic Cone Crusher- fine quartz sand crusher with high efficiency u0026 high capacity ,Introduction: Spring cone crusher is suitable to crush all kinds of ores and rocks with medium hardness and above. It has features of reliable structure,high efficiency,high capacity,low operating cost,easy adjustment ,economical to use and so on.high capacity mobile stone crushing machine for saleMobile Impact Crusher For Sale. High efficiency mobile impact crusher for stone crushing plant ... large capacity mobile impact crusher/concrete movable crusher for sale/mini impact crusher.
Mining Machinery - Ball Mill, Crusher. The fine grinder fine powder grinding mill machine with high capacity . New Type High Efficiency Mineral Processing Sand High Weir Submerged Spiral.
high efficient vibrating screen for stone u0026 sand grading. Jinbaoshan's vibrating screen is widely used for grading and screening materials . It is a multi-layer and high .
China leading manufacture Mining & Processing Equipment with high capacity For Iron Ore .. Ball Mill Mining Equipment/Ball Mill Quartz Sand/Ball Mill Iron Ore Grinding .. Ore Copper Iron Flotation Machine Mining Equipment for Sale.

Compliance auditing: the changing state of the art.
Compliance auditing: the changing state of the art.
Abstract- Many businesses and non-profit organizations receiving financial assistance from the federal government are required to undergo an audit under General Accounting Office auditing standards to determine compliance to laws and regulations regulating governmental entities. Under SASs 53 and 54, auditors must provide reasonable assurance of detecting violation of laws and regulations that could have a material effect on financial statements. The auditor should identify those laws and regulations that apply to an entity, assess levels of inherent and control risk, and limit the risk of nondetection. The auditor determines if the entity has identified the direct and material effect laws, plans compliance tests that consider the risk of undetected violations, establishes levels of control risk, and applies appropriate audit procedures to ensure an acceptable level of risk detection. Accountants must test the entities' major programs for compliance with the requirements of the laws and regulations governing federal assistance.
The concept of auditing a government entity's compliance with laws and regulations has evolved over time and continues to concern the accounting profession. This concern affects not only audits of governmental entities in which compliance issues are most frequently encountered, but also the audits of many business enterprises and not- for-profit organizations. Three significant events regarding compliance auditing came with the issuance of: SAS 53, The Auditor's Responsibility to Detect and Report Errors and Irregularities; SAS 54, Illegal Acts by Clients; and SAS 63, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance.
Auditors should be aware that, in certain circumstances, not-for- profit organizations and even business enterprises are recipients of government financial assistance and hence may be required by law, regulation, or contract to be audited in accordance with the U.S. General Accounting Office (GAO) auditing standards.
The GAO auditing standards often apply to audits of federal and other entities receiving federal financial assistance; such as colleges, universities and other not-for-profit organizations. Government financial assistance provided to colleges and universities includes research and development grants, and funds provided under student financial assistance programs. Other not-for-profit organizations (religious and secular) that receive financial assistance include libraries, day care centers, shelters for the homeless, crisis intervention agencies and other community-based action agencies. Federal financial assistance comes from agencies as diverse as the Agency for International Development (for training), the Department of Health and Human Services (for medical research), the Department of Education (for student financial aid), and the National Endowment for the Arts (to conduct cultural programs). State and local government financial assistance can come from virtually all departments and agencies.
The GAO auditing standards may, by contractual agreement, apply to audits of business enterprises. Examples include mortgage banks and financial institutions that service GNMA and FNMA mortgage pools, privately owned vocational schools that receive federal assistance, and businesses that have cost plus fixed fee contracts and those subject to audit by the Defense Contract Audit Agency.
This article focuses on audits of government entities for two reasons. First, the activities and operations of governmental units are extensively controlled by laws and regulations. Second, government entities undergo audits in accordance with the GAO auditing standards and the Single Audit Act (SAA) more frequently than non-government organizations. The following discussion is relevant, however, to organizations that undergo audits in accordance with GAO auditing standards or the SAA. SAA requirements are mentioned later in this article.
When making a financial statement audit in accordance with GAAS, the auditor has a responsibility to consider an entity's compliance with certain laws and regulations. According to SASs 53 and 54, the auditor should design the audit to provide reasonable assurance of detecting illegal acts (i.e., violations of laws and regulations) that could have a direct and material effect on the entity's financial statement amounts. The entity is responsible for identifying those laws and regulations, the violation of which could have a direct and material effect on financial statement amounts as well as for establishing internal control structure policies and procedures designed to ensure compliance with those laws and regulations. The auditor, in planning the audit, should become aware of those laws and regulations and design appropriate procedures that, given assessed levels of inherent and control risk, limit the risk of not detecting such violations to an acceptable level. SAS 47, Audit Risk and Materiality, points out that the auditor normally plans and audit engagement primarily to detect quantitatively material errors and irregularities. With respect to compliance matters, an additional complication is that the violation of many laws and regulations may be qualitatively material. While the concept of materiality is complex, auditors are accustomed to resolving accounting and auditing issues on which it has a bearing.
The concept of "direct effect" illegal acts is clarified in SAS 54 as referring to violations of those" ...laws and regulations that are generally recognized by auditors to have a direct...effect on the determination of financial statement amounts." Two examples provided in SAS 54 are the effect of tax laws on accruals and amounts recognized as tax expense, and laws and regulations that affect the amount of revenue recognized under government contracts.
In a government audit there are usually many laws and regulations, the violation of which could have a direct and material effect on the financial statements. Foremost are those related to the expenditure of public resources. Many governments operate under laws that require the adoption of budgets, that, once enacted, have the force and effect of law, and the reporting of budget-actual comparisons. Clearly, compliance with such budgets should be subjected to audit tests because of the possible direct and material consequences of budgetary violations.
Other "direct and material effect" laws and regulations affecting governmental units include those related to the composition of the reporting entity, fund structure to be used, grant terms, and other restrictions on expenditures. The entity has the primary responsibility of identifying "direct and material effect" laws and regulations. If the auditor believes that the entity is not aware of such laws and regulations or has not implemented an appropriate internal control structure with regard to them, or otherwise comes to believe that the risk of unknown and undetected violations of such laws and regulations is relatively high, the auditor should respond appropriately. The auditor should seek to extend the audit to identify the "direct and material effect" laws and regulations and design audit procedures to limit the risk of not detecting violations to a low level in accordance with SAS 47.
Normally, the auditor determines that the entity's administration has identified "direct and material effect" laws and regulations in a variety of ways. For example, inquiries of administration officials, such as the chief financial officer, legal counsel, and grant administrators are useful starting points. Reading documents such as the city charter, relevant state statutes, budgets (including amendments), bond ordinances, and grant agreements is also necessary to corroborate the replies to these inquiries and to increase the auditor's understanding of "direct and material effect" laws and regulations. In addition, the auditor should review the minutes of meetings of the entity's legislative body. The auditor should inform assistants of the "direct and material effect" laws and regulations, and instruct them to be alert for potential violations.
In planning substantive tests of compliance with "direct and material effect" laws and regulations, the auditor should consider the risks-- that violations may have occurred and as yet remain undetected by the entity, and that the financial statements are thereby materially misstated. This risk consideration should be extended to both inherent and control risk and become a factor in determining the planned level of detection risk. Inherent risk relates to such matters as the incentives or pressures on the government's administration to deliberately violate laws and regulations and to the complexity and volume of the laws and regulations with which the entity must comply.
Control risk relates to the quality of the internal control structure in operation to prevent violations of laws and regulations. The auditor is required, at a minimum, to consider the control environment, the accounting system, and the existing control procedures to prevent violations (as well as assessing related control risk) to the extent necessary to adequately plan the audit.
Once this understanding has been obtained and the assessed levels of inherent and control risk are established for the "direct and material effect" laws and regulations, the auditor should design and apply substantive audit procedures appropriate in the circumstances to achieve an acceptable level of detection risk. The results may give rise to a number of reporting or communication responsibilities.
If violations of laws or regulations are noted, and are considered material, the auditor should consider the adequacy of accounting measurements and disclosures about those matters in the financial statements. If such matters are not appropriately accounted for or adequately disclosed, then the auditor should express a qualified or adverse opinion on the statements. The auditor should determine that any violations of laws and regulations detected during the audit are communicated to the legislative body of the government and the audit committee or its equivalent, unless the violations are clearly inconsequential. The auditor should carefully consider the significance of known violations of laws and regulations before deciding not to so communicate. As a practical matter, the authors believe that, where possible, a second partner should be consulted when concluding that a particular violation is inconsequential and, therefore, need not be reported.
Many violations that the auditor detects may be communicated to the appropriate body by the auditor directly or by the senior management of the entity. Allowing management to communicate the violation may enhance the relationship with the entity's management and increase the auditor's effectiveness through increased cooperation and candor by management. The auditor should, nevertheless, gain assurance that the communication will take place. If the violations involve senior management, then the auditor should make the communication directly.
GAO auditing standards encompass the requirements of GAAS and, in addition, contain other incremental responsibilities. Compliance requirements of audits conducted in accordance with the GAO auditing standards parallel those of GAAS with respect to planning and conducting the audit.
have issued our report thereon dated August 15, 19X1.
provisions of laws, regulations, contracts, and grants.
overall compliance with such provisions.
paragraph is the same as in the previous report.)"
corrected in (name of entity)'s 19X1 financial statements.
* Compliance with certain laws and regulations applicable to non-major federal financial assistance programs.
The first reporting objective is the same as that discussed herein dealing with GAO auditing standards. The other reporting objectives, however, are unique to the SAA. Audits in accordance with the SAA require the auditor to determine whether the client has administered each "major" federal financial assistance program in compliance with relevant laws and regulations. Reporting on compliance at the major program level requires two reports under SAS 63. The first is an opinion on compliance with specific requirements applicable to major federal assistance programs.
The second, a new approach under the SAS, is a report on the results of having tested major programs for compliance with the general compliance requirements. These general compliance requirements relate to laws and regulations that involve significant national policy and apply to all federal assistance. If a government does not administer any major federal financial assistance programs, then the report expressing an opinion on major program compliance is not required. Similarly, the report on general compliance requirements for major programs is not required. However, a report on compliance with laws and regulations at the general purpose financial statement level would still be required.
A major program is defined in terms of a government's expenditure of federal financial assistance under that program relative to its total expenditures of federal financial assistance. In general, the threshold for major federal financial assistance programs increases as the total federal financial assistance expenditures increase. The SAA provides explicit guidance, based on the total amount of federal financial assistance an entity expends, for determining what constitutes a major program.
Once it is determined that the government administers major federal financial assistance programs, the auditor is in a position to report on the entity's compliance with the specific category of laws and regulations governing the expenditure of major program resources. As clarified by the SAS, the auditor must also report the results of having tested compliance with the general compliance requirements for major programs. Typically, the auditor gives an opinion with respect to compliance with the specific requirements and a report expressing positive assurance based upon the results of having tested compliance with the general requirements and negative assurance on items not tested.
Remember, there are two categories of laws and regulations that the auditor should consider and test: general and specific (see Exhibit 1). The general compliance requirements for all federal financial assistance programs and the specific compliance requirements for the largest programs are identified in the OMB's Compliance Supplement for Single Audits of State and Local Governments (Compliance Supplement). The auditor may need to refer to the grant agreement to identify specific requirements for programs not included in the Compliance Supplement.
Having identified the general and specific compliance requirements for the major programs, the auditor should assess the risks of material instances of noncompliance. Then the auditor designs and applies appropriate procedures with the objective of expressing an opinion on compliance with the specific requirements, and to report on the results of testing compliance with the general requirements. Material instances of noncompliance and scope limitations may require the auditor to express a qualified or adverse opinion or to disclaim an opinion on compliance with the specific requirements.
To report on compliance with laws and regulations related to non-major federal financial assistance programs, audit procedures should be applied to the non-major program federal assistance transactions. These are selected in performing the financial statement audit in accordance with GAAS, and in conjunction with transactions selected in testing the control structure over federal financial assistance programs. For transactions from non-major programs, only specific compliance requirements need be tested to support the related reporting objective.
Exhibit 2 summarizes the requirements of each of the types of audits discussed. Note that the exhibit presents those standards in terms of planning and conducting the audit, and in reporting the results thereof.
The AICPA's Government Accounting and Auditing Committee has undertaken a project to revise the 1986 Accounting and Auditing Guide entitled "Audits of State and Local Governmental Units" (ASLGU). A major portion of that project is devoted to developing practical guidance to auditors on compliance auditing. Guidance is being developed on the interrelationship of compliance testing and the internal control structure, general compliance versus specific compliance audit objectives and tests, and factors to consider in designing the scope of the compliance audit. The procedural guidance in a revised ASLGU coupled with the provisions of SAS 63 will substantially enhance guidance in the area of auditing an entity's compliance with laws and regulations.
William W. Holder, CPA, is the Accounting Circle Professor at the University of Southern California. He was a member of the AICPA Auditing Standards Board's Compliance Auditing Task Force and is currently a member of the Accounting Standards Executive Committee. He formerly served as a member of the Government Accounting and Auditing Committee. Mr. Holder is a member of the AICPA and the California Society of CPAs; he chairs that organization's Professional Conduct Committee. John R. Miller, CPA, is a Partner and National Director of Government Services of KPMG Peat Marwick. He was a member of the AICPA Auditing Standards Board's Compliance Auditing Task Force, is Chairman of the AICPA's Government Accounting and Auditing Committee and is a member of the AICPA and the NYSSCPA. Mr. Miller is also a member of the U.S. Comptroller General's Auditing Standards Advisory Council.


There are 4.0 walnut trees currently in the park. Park workers will plant 6.0 walnut trees today. How many walnut trees will the park have when the workers are finished? Answer:

How might your mail be arriving in the future?
How might your mail be arriving in the future?
Answer: in a self-driving mail truck.
But don’t worry, there will still be a person in the truck for your dog to bark their head off at.
The United States Postal Service (USPS) released a report last week stating that the agency plans to integrate self-driving tech into its fleet of 228,000 vehicles. In partnership with the University of Michigan, USPS plans to build an Autonomous Rural Delivery Vehicle and start using it on 28,000 rural routes as early as 2025.

How many people must be there in a room to make the probability 100% that two people in the room have same birthday?
Answer: 367 (since there are 366 possible birthdays, including February 29).
The above question was simple. Try the below question yourself.
How many people must be there in a room to make the probability 50% that two people in the room have same birthday?
The number is surprisingly very low. In fact, we need only 70 people to make the probability 99.9 %.

1. Where do frogs usually live in the hot season?
Answer: Buried at the bottom of ponds.

These are the best and most fun math riddles we can find. All of these tricky riddles are based on real math concepts and can be solved with purely math and logic.
Question: There are 6 sisters. Each sister has 1 brother. How many brothers are in the sisters' family?
Answer: 1 brother. If there was 6 brothers, each sister would have 6 brothers.

The cakes change each month. Cake 1 has been made in August, Cake 2 in June, and Cake 3 in May. In what month has Cake 4 been made?
Answer:April. The number of chocolate lines on the cakes indicates the month.

What tech is currently being tested in London that could improve pedestrian safety?
What tech is currently being tested in London that could improve pedestrian safety?
Answer: an interactive LED crosswalk.
The Stigmergic Adaptive Responsive Learning Crossing prototype — also known as the Starling Crossing — uses LEDs and an army of cameras to illuminate the road based on the movements of pedestrians, bicycles and cars. It works by using a neural network to analyze the feed from the cameras and differentiate between cars, bikes and pedestrians, and then anticipate the movements of each. Then the surface of the road, which is capable of bearing the weight of multiple vehicles and maintains traction when wet, illuminates to guide the different users and tell them when to stop, slow down and go.
The team behind this tech, called Umbrellium, is composed of architects, designers, tactical urbanists and creative technologists all with a common goal in mind — improving pedestiran safety. For the time being, this is only a temporary design study in South London, and there is yet no mention of a real-world rollout.
See the Starling Crossing in action here.

Joe’s code has 20 bugs. If Joe fixes 2 bugs per hour for 8 hours, how many bugs does Joe’s code have now? Answer: 27.

There were two twins. One of them was sleeping 8 hours a day, and the other one was sleeping 6 hours a day, every day.
They were living like this until they turned 72 years old.
How many years did each of them spend sleeping?
Answer: 24 and 18 years.
The first one was sleeping 8 hours a day, so he was sleeping 1/3 of his life, so in total he was sleeping 72/3 = 24 years.
The second one was sleeping 6 hours a day, so he was sleeping 1/4 of his life, so in total he was sleeping 72/4 = 18 years.
Next articleIs body mass index still an effective way to determine your health status?

Question: Mr. Paige is an only child. Mr and Mrs Paige have 3 daughters and for each daughter in the family there is a brother how many members are in the Paige family?
Answer: 9, because including Mrs. Paige there is 4 daughters.
Mrs. Paige's brother is not a Paige, so only 8.
For each daughter in the family there is a brother. It is not referring to Mrs. Paige's brother, it is referring to a brother in the family (i.e. a son of Mr. and Mrs. Paige), so the answer is 9.

Dr. Johnson needs to buy the same number of needles and syringes. The syringes are sold in packages of 6 and the needles are sold in packages of 10. What’s the smallest number of packages of syringes, and the smallest number of packages of needles, that Dr. Johnson can buy to have a matching number of each?
Answer: 5 packages of syringes and 3 packages of needles.
Dr. Johnson needs to come up with the smallest number that is divisible by both 6 and 10.
Since 6=2×3 and 10=2×5, the smallest number that is divisible by 6 and 10 is 2x3x5=30.
Therefore, Dr. Johnson needs 30/6=5 packages of syringes, and 30/10=3 packages of needles.

When I watch videos of people practicing kendo I often hear them make weird sounds. What is that sound for?
Answer: Thanks for your question. I am not sure what kinds of sounds you are referring to. Can you be more specific?

Passports and Visas.com will help you with your Rancho Cucamonga China Visa service. It's easy, painless and fast.
Passports and Visas.com helps travelers in the Rancho Cucamonga, CA area with getting a China visa. Passports and Visas.com is a private company authorized by the Embassy of China to expedite and hand-carry visa applications for those needing to obtain a quick China visa. Our travel visa services start at $69.
Expedited Passport Services available for the Rancho Cucamonga, CA area as quick as in 24 hours..
So, if you need any help in getting a China visa or US passport in Rancho Cucamonga, we can help with a variety of types (new US passport, passport renewal, lost, child passports, etc) and also help with travel visas (including China visas, Brazil visas, India visas and Russian visas). Just give us a call to get started!

Another young San Francisco based company, MyCrowd QA, can help you with the bug-testing process. In a couple of minutes and for a few bucks, MyCrowd will conduct a bug hunt on an app. In a matter of hours, they’ll send back a list of bugs. Best of all, you will only pay for the bugs you approve. Because MyCrowd draws on more than 30,000 contingent workers around the world who compete to find bugs, their approach is faster and less expensive – as much as 75 percent cheaper – than that of their competitors.

How many people in a kendo match?
How many people in a kendo match?
How many people in a kendo match?
Answer: Thank you for your question. And I am so sorry for the delay and my reply.
Even in a team fight, we fight individually. It is one person vs. one person. Usually in team fight, we have three or five team members. And they fight individually.

Passports and Visas.com will help you with your Corpus Christi India Visa service. It's easy, painless and fast.
Passports and Visas.com helps travelers in the Corpus Christi, TX area with getting a India visa. Passports and Visas.com is a private company authorized by the Embassy of India to expedite and hand-carry visa applications for those needing to obtain a quick India visa. Our travel visa services start at $69.
So, if you need any help in getting a India visa or US passport in Corpus Christi, we can help with a variety of types (new US passport, passport renewal, lost, child passports, etc) and also help with travel visas (including China visas, Brazil visas, India visas and Russian visas). Just give us a call to get started!

Skinless and boneless chicken breasts.
Weights: 1.25 lbs packages have a minimum weight of 1.23 lbs.
Weights: 1.5 lbs packages have a minimum weight of 1.48 lbs.

I found a product I could sell direct from source, traded for 2 weeks on ebay and was shut down until I could provide proof of ownership. Although I sent invoices they said they wanted photographs of me with the items I had sold ............ I had been very calm and collected up to that point, but it was 2 weeks down the line and they still hadn't said what I had done wrong. So I bit and 10 mins later I was no longer a registered user of Ebay and my paypal account was frozen for 180 days.
I have been looking after my customers religiously - mailing them, sending their tracking codes by mail because I can't via ebay, and these little Hitlers really believe what they are doing is in my customers' best interest? They have scared them to the point where they are likely to ask for refunds regardless of whether their goods are on the way or not. This is how the media brought down the banks.

A beautiful one to three bedroom cabin in Pigeon Forge, Tennessee, Sweet Dreams boasts warm wood interiors, comfortable seating, a spacious kitchen, three bedroom suites, and two living areas! Perfect for a fun family vacation or getaway with friends, Sweet Dreams is the ideal Smoky Mountain escape. Sleep up to six guests in this beautiful cabin with a pool table, air hockey table, wireless internet, TVs in the bedrooms, and more!

As a BIE National Faculty, I am fortunate to get to help teachers who are new to Project Based Learning transform their classrooms and instruction through projects. I also get to work with schools that’ve been doing PBL for a while, helping them figure out how to continue to iterate and innovate, rather than allowing their projects to become stagnant.
I learn a lot about how to do this through my sustained work as an instructional coach at Da Vinci Charter Academy - an inclusive 7-12 PBL school in Davis, CA. As a tiny gig on top of my full-time job as a teacher at our high school, I work a few additional hours each week assisting our administrators in designing and implementing our professional development.
This ongoing instructional leadership role allows me to identify and grapple with the tough questions and needs that keep coming up, year after year, in my own classroom, and those of my day-in and day-out colleagues with a wide range of experience levels, content areas, and teaching styles.
As with teaching, I need ways to meet the diverse needs of the teachers and staff that are both efficient and effective. As a coach, I come back again and again to BIE’s Gold Standard Project Design Elements and Teaching Practices to help myself and my colleagues continue to push our project designs forward & implement projects our whole community can be proud of.
Our professional development planning team recently launched into a consecutive 5-week project as an entire staff, to dive deep into the gold standard design element we think will be most transformative for our curriculum and instruction: Authenticity.
I leaned on BIE’s numerous resources on authenticity to help us ground our work in best practices. In addition to defining authenticity as a Gold Standard PBL design element, BIE has resources about different ways to think about authenticity, and provides great tips for planning authentic projects. I found this perspective on creating authentic PBL with limited resources to be especially useful as a public educator.
For all the same reasons PBL is such a great vehicle for instruction in classrooms, you can design professional development to model the process of a project. In doing so, you'll be creating multiple opportunities to differentiate within the project for different stakeholders or different levels of experience or interests. You’ll also deepen their understanding of what their students’ experience, which helps teachers develop better intuition about how to support students through the often messy process.
For our authenticity deep dive at Da Vinci, we launched our inquiry with a classic entry event: an exciting guest speaker. Riley Johnson, principal at New Technology High School, challenged us and asked our staff provocative questions about what we wanted to accomplish, and why. He also shared some of the ways in which his staff have worked to continue to develop their real-world connections within projects and instruction. One of the tools that has really resonated with myself and my colleagues is the practice of analyzing the context of your project on an authenticity matrix.
So far, the results have already been exhilarating! Three weeks into our deep dive, we have begun to significantly deepen the authenticity of our projects in every single grade level and every single subject area of our 7-12 academy. As a bonus, we’ve learned a lot more and became much more invested in each other’s projects along the way.
We also have a team mixed-role team designing a school-wide portfolio defense at each of our sites, which will roll out this school year, as well as another team of non-teachers developing a database of community experts and expertise, which will likely be ready to launch in just a couple weeks’ time.
These awesome new components of how we “do” authenticity at Da Vinci arose out of authentic needs of the educators in the building and driven by the passions and expertise of the their peers. They were created through simply allowing differentiated choices for folks that didn’t have a role that allowed for them to design or tweak a project, but certainly have a stake and expertise in our community.
In two weeks, in order to showcase our hard work, push ourselves to raise the bar through a public audience, and to bring to the center the voices and perspectives of our other stakeholders - we will have students, parents, and other community members participate in our final week. As we engage in a feedback protocol to continue to create the next iteration of our projects, our instruction, our school, and our collaborative community.
Not sure where to get started? Whether designing instruction for students, or professional development for your adult learners, come back to BIE’s basics for gold standard PBL. Ask yourself - how can we create authentic, collaborative opportunities to really dig in and apply these standards to our own work? Then, include the people who have a real stake in it.

What is the fastest way to provide a plant with a beneficial nutrient and/or additive?
Answer: Blowers do what they are called, they blow air. They work great for moving air for ventilation but they are not that good for air cooled lights, because they lose cfm (cubic feet per minute) very quickly with every foot of duct that you add. In-line duct fan (the $30-$50 fans) are for small air ventilation only. Inline Centrifugal fans are the best for air cooled lights. Centrifugal fans do not lose cfm's as fast as blowers when duct work is added.