Pursuant to Section 11.45(7)(f), Florida Statutes, have directed that this report be prepared to present a summary of significant findings and financial trends identified during the review of charter school and charter technical career center audit reports prepared by independent certified public accountants for the fiscal year ended June 30, 2023.

One billion people worldwide live in slums and that figure is predicted to reach 2 billion by 2030. This new volume from UN-HABITAT unpacks the complex social and economic issues using the novel conceptual framework of the urban divide.

Looks at a variety of education reforms and innovations over the past one hundred years to find the best approach to teaching.

A pension is a voluntary benefit offered by employers to assist employees in providing for their financial security in retirement. Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates--interest rates used to determine the current value of estimated future benefit payments. This book addresses the significance of differences in approaches used to determine discount rates among public and private plans; purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and approaches selected countries have taken to choose discount rates.

This book sheds light on all aspects of earnings claims, including defining what an earnings claim really is, the origins of its regulation under the franchise disclosure laws, how a franchisor should prepare an earnings claim, how a franchisee should use an earnings claim, how a franchisee may attack lawful and unlawful earnings claims, how a franchisor may defend against such attacks, and how the government franchise enforcement authorities, investigate unlawful earnings claim activity.