Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

This book is about Gao Village, in Jiangxi province, where the author was born and brought up, leaving when he was twenty-one to study English at Xiamen University. Since emigrating to Australia in 1990, he has returned every year to Gao Village, where his brother still lives. Several accounts of village life in China have been published, but all have been by Western or urban Chinese scholars. Mobo Gao's account is in every sense one from the inside. Though written as an academic work, it does not eschew personal stories and experiences relevant to the themes addressed. These cover a forty-year period and fall into four distinct themes; the village before and after land reform; the commune system; the dismantling of the communes; and the unfolding impact of the market economy, including increased migration to urban areas, from the late 1980s onwards.

Introduction -- Background, inception, and development -- Thresholds, financing, and beneficiaries -- Targeting performance -- Anti-poverty effectiveness -- From welfare to work -- Family expenditures and human capital investment -- Social participation and subjective well-being -- What next? : policy solutions and research directions -- References -- Acknowledgements

In its first English-language edition, this detailed training manual is a complete guide to Gao baguazhang, as preserved through the lineage of Liu Fengcai. The youngest of the major bagua lineages, Gao bagua shows the influence of taiji quan, xingyi quan, and shuai jiao. It incorporates traditional bagua weapons, pre-heaven palms, and animal forms in addition to sixty-four individual post-heaven palms and their accompanying two-person forms. A unique synthesis of health-building techniques, Daoist theory, and practical fighting applications, Gao-style bagua is an example of the finest internal-arts traditions. The original manuscript for The Cheng School Gao Style Baguazhang Manual was completed by the art's founder, Gao Yisheng, in 1936. It was not published at the time, but handed down to his student Liu Fengcai, who edited and published the first Chinese edition in 1991 with the help of his own student Liu Shuhang. In 2005, Liu Shuhang published a revised and expanded version, and this was again expanded and reissued in a third edition in 2010. Now, the manual has been translated and fully updated for its first English-language edition. Including over 400 photos showing step-by-step techniques and forms, the manual documents the fundamentals of the art as well as detailed descriptions of techniques and empty-hand forms, laying the groundwork for advanced training. This edition includes rare photos of important masters in the Gao lineage, lineage charts, biographies, and other updates, making it the essential companion for anyone studying Gao style and a useful guide for any practitioner of baguazhang or other Chinese martial arts.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

With contributions from two of the original discoverers of protective measurement, this book investigates its broad applications and deep implications. Addressing both physical and philosophical aspects, this is a valuable resource for graduate students and researchers interested in the conceptual foundations of quantum mechanics.