...financial reporting by the Government Finance Officers Association. This certificate is awarded when the reports meet in the standards of accounting and reporting of the Government Finance Officers Association. B) The key issues addressed in the letter of transmittal are; * The overview of City’s government and economic condition and economic outlook. * Major initiatives; Waller creek Tunnel Project, Zero Waste Initiative Redevelopment of Green Water Treatment Plan & Austin Climate Protection Plan. * Others; Financial Policies, Internal Controls, Budgetary Control, Cash Management, Risk Management and Pensions. * Certificate of Achievement for Excellence in Financial Reporting. * Acknowledgements 3. A) Yes, the city received an unqualified audit opinion. B) Yes, the report contains management’s discussion and analysis. The key issues are: Financial Highlights, Overview of the Financial Statements, Financial Analysis of the Government-Wide Statements, Financial Analysis of the Government’s Fund Level Statements, and Other Information. C) The report does provide reconciliation between total governmental net assets per the government-wide statement of net assets and total governmental fund balances per the governmental fun balance sheet. The main reconciliation items are; capital assets that are capitalized on the government-wide statements but are not reported in the funds, Other long-term assets reported on the government-wide statements but not on...
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...Transmittal letters often accompany reports and inform readers of a report's context. Typically, the letter includes information not found in the report. For example, the letter contains information about the particular project and/or due dates. A Transmittal Letter is a business letter and should be formatted accordingly; that is, you should include the recipient's address, your address, a salutation and closing. Depending on the project, you may also need to include contact information. Always check with your instructor to determine whether or not you should attach a transmittal letter to your report. In Finance, a Letter of Transmittal is a document used by a security holder to accompany certificates surrendered in an exchange or other corporate action. A Letter of Transmittal may also be a distribution list with the recipients of a memo, report or contract. A transmittal letter accompanies a document and explains what the document is, why it should receive the reader's consideration, and what the reader should do with it. A transmittal or cover letter accompanies a larger item, usually a document. The transmittal letter provides the recipient with a specific context in which to place the larger document and simultaneously gives the sender a permanent record of having sent the material. Transmittal letters are usually brief. The first paragraph describes what is being sent and the purpose for sending it. A longer transmittal letter may summarize key elements...
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...Abstract The City of Troy’s Comprehensive Annual Financial Report for 2011 is analyzed. It is content the evaluation of efficiency and effectiveness of the CAFR, comparison of the current year result and performance with the prior result and performance, assess of financial condition, assess of financial operations, compliance with the budget, and overview of Management Discussion and Analysis. Also discussed in this analysis, the auditor’s comments and recommendation about independence, scope, and opinion; and also my recommendation. At the end of this analysis, included the City of Troy’s last 2 year’s performance analysis. Evaluation of Efficiency and Effectiveness At the end of 2011, The City of Troy had $330.4 million invested in a broad range of capital assets including land. Building, police and fire equipment, water and sewer lines, roads, sidewalks, and other infrastructure, net of debt. The increase in capital assets during the year was attributing to the excess of additional in streets, drains and water/sewer systems over the recognition of depreciation. The City of Tory’s debt rating is excellent. The City maintains a AAA rating on unlimited tax general obligation bonds by Standard and Poor’s. The City of Troy’s bond indebtedness totaled $42.8 million at June 30, 2011 a decrease of $4.4 million from the prior year resulting from debt retirement payments. The General Fund receives all City of Troy revenues not designated for special uses by statutes or the City Charter...
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...own initiative to ensure their fundamental need for shelter. The current trend of urban growth in Bangladesh is about 5-6% per annum. At present 25% of Bangladesh’s population live in urban areas, which will be 34% by the year 2015 (REHAB, 2003). The Real estate developers are playing the vital role regardless of high, middle, and low-income people since the past two decades in providing the housing provision. Background (Description of the Organization/Company): The group begun its journey back in the year 1997. Real estate is the core business areas of Bestway Group. Bestway is one of the trust name in the real estate industry of Bangladesh. Bestway group is developing a mega city named “Purbachal Bestway City” at a place named Purbachal under Rupgang Thana in Narayangang District. A huge city has been planned in an area of approximately 6000 acres which will be self sustained with all amenities of modern live. Objectives: 1. To review the overall competitive structure in the real estate sector (Land) in the Greater Dhaka Area 2. To review profiles...
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...Health Care Utilization John Q Scenario John Q. recently moved to a rural community. He works full-time, but qualifies for Medicaid because of his low income. John has high blood pressure and his father recently had a heart attack. Thus, he decided to call to find out which providers nearby accept Medicaid. While there are local doctors, he discovered that the closest primary care physician who accepts Medicaid is a 40-minute drive and appointments must be made 2 weeks in advance due to the number of patients at the practice. In addition, the practice does not offer weekend or evening hours. John usually catches a ride to work with a friend or relies on public transportation. (University of Phoenix, 2012). Based on the above scenario, John Q. needs to see a doctor to keep from becoming a victim of a heart attack. There are many factors involved with John Q. using health care services. He has a low income, receives Medicare, no local physician available, limited transportation, and yet he has a need to see a doctor. These factors are described as predisposing, enabling, need, mutable, or immutable. The immutable factors cannot be changed, whereas the mutable factors could change. How dose one change them is the question? This question is important because the changes need to be made so that everyone can have access to health care no matter what area they live in. One of the major factors affecting John Q’s access...
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...Rural marketing in india accounts for 70% population and 50% of nation's GDP consituting a total income of $100 billion in 2010 elevates the level of significance should be given in expanding the market for rural india.It is a three step module starting with awereness,consumer engagement and finally retail contact.The dynamics of rural marketing has changed over years so has the perception about brands.As the RURAL YOUTH moving out from villages to near by cities and towns for education and employment creating increase in awareness of brands.As the rural marketing involves both urban and rural as it widely deals with sale of agricultural goods in urban areas and finished goods in rural areas.Along with the FMCG product brands the consumer durable goods brands taking their intiative in rural marketing explains its prominance and adoptance.Innovations tend to be happened in the brands in order to overcome challenges like pricing,distribution and packaging.630 billion rural population helping the marketers of most MNC's and indian companies to develop different strategies in tapping this huge market.Market growth of 3-4% per annum gives enouragement to rural investors.for the future decade indian rural market is driven literally by indian markets hence it creates opportunities for the youngsters in terms of innovation in rural distribution and promotion,pricing sensitivity and communication.Rural india buys goods for money not cheap goods which makes it profit making business...
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...Introduction Living in a rural location is a quieter area to reside in with fewer options compared to a more congested urban area. When an individual is choosing a location to live in there are many factors to consider. Some of these factors include population, amenities, school, employment, and crime rates. Desirable locations vary based on an individual’s age, ethnicity, and career path. Choosing a place to live is something that should not be taken lightly. Buying a home will lock one into a mortgage and make it more difficult to get out, unlike a lease, when one rents a home there is more flexibility. Shopping Opportunities Typically in an urban location one will have more opportunities to shop and find needed items at any given moment at a more affordable price. In a rural setting, however, there is a smaller population and less of a demand for goods and a person would have a difficult time buying items that they need as well as paying a considerably higher price for the items. Supply and demand play a big role on the price and availability of goods and merchandise. In an urban area there are more stores that carry items so they have to be competitive and offer sales and lower prices so consumers will buy their products. Transportation An individual also needs to consider the travel expense associated with living in a rural area, as more...
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...First of all it sounds like Sandwich Blitz is a unique business. With their offering of foods no other sandwich business has. This would be their main strength to keep the business above other shops that make sandwiches. Moving to a new city could be a strength with good opportunity for growth. This new market could open all kinds of possibilities. People like verity, with the right advertising opening in a new city could get them the exposer they need to become known nationwide. That alone could take there business to the next level. I also see one potential Weakness. In this new city sometimes people are hesitant to try new things. That could hurt them to start off in this new city. There is that possibility it may not take off in that city, just because there products they offer are not the usual in that city. The threats I see for them are the two new franchise operations that offer food and beverages similar to that of Sandwich Blitz. These threats are potentially big and would depend on a lot of things. One biggy is if one or both of these new franchises were to open in the some cities as their current franchise. That would take some business from Sandwich blitz. But if either one would open in the same neighborhood that could potentially put a big impact on their sales. Getting back to opportunity, the new competition could put a fire in their motivation. Dalman and Lei could come up with specials and use their experience in advertising to keep...
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...Types of association and cooperation forms according to the Romanian laws The forms of association an cooperation between public administration entities and other public or private actors are very limited: * The development intra-community associations (DIA) – Law 215/2001 The cooperation structures with juridical personality created by the territorial administrative units to cooperate on development projects of local and regional interest or to deliver public services. * This structure is very restrictive in terms of the possible members of the association – only representatives of the local administration. Thus, the cooperation can only be initiated by the local or county councils, and the leadership of these associations is entirely formed by the representatives of the local and county councils * Basic financing – fixed sums from the local budgets of the members. * They only function as associative entities to implement infrastructure or public service projects financed from EU funds. * Does not function properly due to the decision-making process based on unanimity. * The Local Action Groups (LAG) – defined in the Rural National Development Plan Entities that represent public-private partnerships, composed of representatives of the public, private and civil sectors from a homogenous rural area, that will implement an integrated strategy for the development of the territory. DIA – implementation of zonal or regional related projects...
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...contrary to payment) * Aircraft equipment and provide customer with special service(at same time USP) * conference room (incentive travel) * reception lobby * lounge, bar, gambling possibilities * extra gambling room * sleeping place = seats for landing & take off * restaurant * Wifi access * Offer passengers max. 2 possible packages ( package 1: West coast to east coast; package 2: east coast to west coast; each have different cities) * Starting points are East coast Boston/ NYC (not sure jet); West coast LA/ San Francisco * 2-3 Planes will be flying from one city to another, dropping passengers off and flying directly to next city and 1-2 planes will be flying in opposite direction (same route) 3. Cities, Routs & Maps: In the first 1-5 years we want to try out 2 packages (maybe a third package after the 4. year). Short term planned basis: Package 1 Cities: (Anna has the Cities) Package 2 Cities: (Anna has the Cities) After hopefully succeeding with the first 2-3 packages we might want to expand our product range in bigger route packages in the 5th to 10th year. Long term planned basis: Packages (Mike has them figured out!!!) 4. Target group???? * pax with money &want to travel * incentive travel 5. Pricing: ??? 2x possibilities...
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...Public Places, Private Spaces In Robyne S. Turner’s article “The Politics of Design and Development in the Postmodern Downtown”, the politics of urban planning of downtown locations in our modern cities is discussed. The tendency for the shift of the development of downtown areas towards an increasingly privatized space is unfavorable in many regards. It has caused this space to become a less democratic environment because of the lack of community involvement in urban planning. The focus of the privatized commercial industries is to maximize revenue through the building of luxurious hotels, expensive housing, corporate brand-name stores, clubs, bars, theaters, sports arenas, and other facilities that will attract consumers. The commercial industries and urban developers involved in the process of creating a commercialized downtown area intend to attract a large number of tourists and make them feel safe and secure in this fun, entertaining, and lively environment. However, the target audience is primarily tourists and wealthy individuals with a significant disposable income through “increasing their overall quality of life”. Often times, the public vision for maximizing the downtown space conflicts with that of the commercial developers because many people do not have the financial means to contribute to their goal of maximizing the city’s revenue. Therefore, their presence is discouraged. We are essentially fostering a focus on economic consumption instead of production, which...
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...THE COUNTRY AND CITY LIFE If you have two choices: living in the countryside or living in the city, which one will you choose? Life in the city or life in the countryside has its own advantages and disadvantages. Some people think that living in the countryside is better, but some don’t think so, they say that life in the city is more convenient. There are lots of differences between them. First is about the environment. Life in the countryside is quiet and peaceful. The air is fresh because there are a lot of green trees and it has few factories. There are large paddy fields grow rice and green vegetables. There’s only a little traffic, so there’re fewer accidents. In the countryside, the market is small, it has fewer shops than the city. You’ll have to walk a long way to buy some things you need. But in the city, it’s always noisy and bustling. There’re many high buildings, museum, stadium, supermarket… The air is now polluted by the smoke from the means of transport, chemical factories and other things. The roads are always busy so there’re many accidents every week. The big markets are a lot. It also has many supermarkets that can give you a wide variety of selections. Every thing is under one roof. You can buy anything you want without noticing about the weather. Second, the people in the countryside are very friendly. We can easily know all the people in our neighborhood and make friends. When you get in trouble, they are willing to help you. They always solidarity...
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...fast and easy access; have diversified in organisational layout, the business models and the applied technology towards “smart bikes” (rental process via smart card or mobile phone). Example: Vélo’v in Lyon How did the French City of Lyon encourage thousands of people to use the bicycle as urban transport mode within a few months? A big part of this success story is due to the introduction of the Public Bicycle scheme vélo’v. Each of the 2,000 bicycles available • • The transferability of Public Bicycle schemes to cities with appropriate framework conditions for cycling has been proven in many cases (e.g. in France, Germany, Scandinavia and Spain). at racks throughout the city centre is used on average 16 times on a typical summer day. Within the first six months after its introduction, 2 Million trips were made with the Public Bicycles, Key benefits The implementation of a Public Bicycle scheme... replacing around 150,000 car trips. In combination with the increased use of private bicycles, • • provides a fast, convenient and flexible inner urban transport option; can be a “door opener” to increase the acceptance of cycling as urban transport mode in cities which still lack a good level of bicycle use; also makes sense in cities that have a good level of cycling as it adds...
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...Class 8 Assignment I think that a lot can be done within your community through the ideas or concepts of art. I think it was obviously on display during our last class with the panel’s discussions. There were groups present on what the crime and murder rates are like in the city and combining that information directly to arts groups that are striving to make changes was a perfect example. Hearing the information and then seeing how it is directly related to other organizations was eye-opening. The after school band program was brilliant and I have a lot of respect for that as I myself working with inner city kids in other cities, wanted to start a program similar to that one. However, I obviously was not old enough to start such a program and have put it off until a later time in my life. Art has a way of effecting and changing the soul of a person (just like other extra-curricular activities) that can be applied to life and keep people off the streets and prevent crime. The problem that I’ve seen so far though is that everyone is working to stop murder and crime before it starts from the ground up (education, music, etc.), but there aren’t many programs with the police and what not that are currently addressing the issues that stand. These are after the children has reached the age of 15 and have been taught different ways. Who is going to teach them? Who is taking this into account? I agree address the problem from a young age, but then what do you do to address...
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...City of Memories I feel the moment coming, the feeling of a cool breeze just like the same feeling I get when I chew a minty fresh gum. My heart senses each breeze of wind as it strikes my face and soon my heart is addicted to this feeling of coolness. The trees look alive as if they are dancing and the sun is shining bright, but not to the point where it’s burning hot. As I walk down the city streets, the sight of sky towers and magnificent buildings appear before my sight. The people that are in the city are singing and dancing to express their love for the city too. When I see these lively people it makes me want to celebrate and share each other’s culture just like they do. After walking another mile, I arrived at Chinatown, which is the place that feels like home to me. The sight of seeing the majority being Asians brings passion to my heart. My walk continues until I stop in front of the restaurant called the Koi Palace. This is where I had real authentic Chinese food which I have not had in ten years. My friends or family always walk out of there with a stomach that is ready to explode. Right across the restaurant is a boba place where me and my friends have a drink and start conversations. That place used to be our hangout spot, but now it’s flooded with people from different schools and even different cultures. The next stop was downtown and downtown was constantly filled with animated people. Walking through downtown hearing either jazz or the blues playing on the...
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