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Just wanted to try out some different textures and themes with this one. I had no actual plan for it, just went with how I felt at the time. :)


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12 For 2012: Fairbanks, Alaska
February 28, 2012 by staff
12 For 2012: Fairbanks, Alaska, NASA predicts that 2012 will feature the brightest northern-lights displays in 50 years. The "solar maximum" is the reason, a period when the magnetic field at the sun's equator rotates slightly faster than at the solar poles.
Where will be the best place to view this amped-up aurora borealis? That's up for debate, but many choose the area around Fairbanks, as it gets spectacular lights even during a normal year.
In fact, it's deluged with Japanese honeymooners in winter who believe that a child conceived under the aurora will have an auspicious future.
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With January, February and March accounting for the largest natural gas bills throughout the year for NIPSCO customers, it is a great opportunity to take advantage of simple tips to help manage bills.
Try installing a programmable thermostat, receive appliance rebates, recycle old appliances, shorten your showers, enroll in a budget plan, and seal up leaks. Seal leaks around windows and doors. Look for places where you have pipes, vents or electrical conduits that go through the wall, ceiling or floor. If you find a small gap, seal it up. Electric customers with old, inefficient refrigerators or freezers can receive a $35 rebate and free pick-up service. Replacing these appliances can save $100 on average in annual electricity charges.
Even with the difference in temperatures, gas bills this winter are still projected to be the second lowest in the last 10 years.


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Do you guys see camping as a Tactical Method of gameplay or a Noobish Method of game play.
Personally i dont see anything wrong with it, if the army rushed and didnt camp im sure it would not turn out pretty. Sure there is a difference between a game and real warfare but i camp and i dont think there is anything wrong With it.
I dont approve of people who camp for the whole game in one spot and get 4-0, that is just stupid.
I think in games like domination, CTF or SnD it is wise to camp, so what do you think about TDM, FFA etc
Im sure this has been brought up a million times, but tell me your opinion.
XCTW Elite 02:56, March 7, 2010 (UTC)


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Silvino Francisco (born May 3, 1946) is a South African professional snooker player.
Francisco comes from a snooker-playing family. His brother Mannie and nephew Peter both played at a high level. Mannie having been a runner up in the World Amateur Billiards Championship on several occasions. Peter having risen to the world ranking of number 12.
Francisco won the 1985 British Open, beating Kirk Stevens 12-9. Afterwards, he accused Stevens of playing under the influence of drugs, and was fined and penalised ranking points. When Stevens admitted a drugs problem, the penalty was reversed.
He was involved in another scandal after the 1989 Masters final. After losing 5-1 to Terry Griffiths, it was discovered that there had been heavy betting on that exact score. Francisco was arrested, but later released without charge. Gambling problems followed, to the extent of being declared bankrupt in 1996 due to income tax arrears, having split up from his second wife who claimed his £350k house, and having to pay maintenance for his 4 children. He later took to working evenings in a friend's fish and chip shop for extra cash.
Worse was to come. In 1997, he was arrested for smuggling cannabis, and served three years in prison.
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The Toronto Zoo is no longer on the block after council brought a quick end to the city's search for a new owner for the Scarborough facility.
Only two of the 32 councillors who voted Thursday night were against cancelling the short-lived effort to test the market for a possible deal for the city-owned zoo. One of the opponents was Mayor Rob Ford.
"If we can get the money for it, let's try to sell the zoo. If we can't, that's fine, but I think we should keep all our avenues open," the mayor told councillors.
The vote to quash the zoo's potential privatization occurred just three days after the city took the first step toward a possible sale of the facility, issuing on Monday a request for expression of interest that seeks "innovative, creative and sustainable" options for the Toronto Zoo as a move toward "sale, lease or operation."
But as the week worn on, it became clear that there were several obstacles in the way. The group that owns most of the zoo's land – the Toronto and Region Conservation Authority – was against the idea. Members of its board had already asked the city not to proceed with its plans and warned that a commercial venture would not enjoy the same favourable lease terms as the city.
Councillors opposed to a sale also warned that transferring the zoo to a private operator could jeopardize a delicate agreement with China to bring giant pandas to Toronto next year.
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Millennials, also known as Generation Y, would no doubt give the American economy a failing grade. With unprecedented student loan debt expected to surpass the amount of credit card debt for the first time by the end of this year to an unemployment rate for college graduates that is double what it was before the recession, it is not surprising that 20-30 year-olds are putting many of their dreams on hold.
A new survey conducted by Generation Opportunity, a grassroots organization, finds that more than three-quarters have or will delay a major life change or purchase due to the stagnant economy:
∙44 percent will delay buying a home
∙28 percent will put off saving for retirement
∙27 percent will be forced to let student loans or other debt slide
∙27 percent will delay going back to school for more education or training
∙23 percent will delay starting a family
∙18 percent will delay getting married
Young people helped propel President Obama to the White House. He won nearly two-thirds of voters under the age of 30. Eighteen-to-24-year-olds were the only age group to show a significant increase in voter turnout in 2008. But according to the Generation Opportunity survey, nearly a third (31 percent) said they are satisfied with his handling of youth and unemployment.
The New York Times recently reported that the jobless rate for college graduates under 25 averaged 9.6 percent over the past year. It was just 3.7 percent before the recession. This does not include those who have stopped looking for jobs or who are working part-time or who are over-qualified for the positions they hold.
President Obama offered college graduates some relief last week as he stumped for his stumping for his "Pay as You Earn" plan. He announced that he would use an executive order to begin as early as 2012 an already approved plan to reduce monthly payments to 10 percent from 15 percent as early as 2012. In addition, he announced that the balance of student loan debt would be forgiven after 20 years of payments instead of 25.
But there is no relief in sight for incoming college students, as Millionaire Corner recently reported. The increase in average tuition and fees at public four-year institutions has outpaced increases at private non-profit schools for the fifth year in a row, according to the College Board.
Donald Liebenson writes news and features for Millionaire Corner. He has been published in the Chicago Tribune, The Chicago Sun-Times, The Los Angeles Times, Fiscal Times, Entertainment Weekly, Huffington Post, and other outlets. He has also served as a marketing writer for Chicago-based Questar Entertainment and distributor Baker & Taylor.
A graduate of the University of Southern California, he is married with a college-age son. He also writes extensively about entertainment.
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Build Guide by barkles
Not Updated For Current Season
This guide has not yet been updated for the current season. Please keep this in mind while reading. You can see the most recently updated guides on the browse guides page.
Udyr Build
Ability Sequence
Not Updated For Current Season
The masteries shown here are not yet updated for the current season, the guide author needs to set up the new masteries. As such, they will be different than the masteries you see in-game.
with this build you can jungle well to start off with but works very well for a lane. I play him in three vs three matches. The items are great for everything amour pen attack damage ability power and movement speed, so if you will be able to catch anyone or get away easy if u pop into bear form for that bonus amazing movement speed.


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- Lucy Porter
- 1 years ago
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1 THE ROLE OF AUDITING IN THE PUBLIC SECTOR Maria da Conceição da Costa Marques, MsC Master in Accountancy and Business Finance Lecturer at the Instituto Superior de Contabilidade e Administração de Coimbra / ABSTRACT The enveloping program of reforms conducted by general governments has had as a result a new posture of the Administration towards the citizen, also known as New Public Management. The role of Public Managers now has a greater responsibility, as they must manage public resources with efficacy and efficiency. This new model requires a specialized control on the part of the State, which can control the correct actions to those responsible. The old procedures for auditing have shown themselves to be insufficient and new mechanisms still have to be installed. The regular practice of auditing in the public sector, that can achieve new results, to evaluate the correct application of public resources, is a growing reality, although there is a long road completion. While advancing in this field, the process is not yet generalized, which can be a greater challenge to the government of a nation. Public entities and private enterprises labour towards different objectives, use different techniques, which in matters of auditing requires development and adaptation of the appropriate methods for public institutions, in order to fulfill its necessities. Due to this desideratum, this paper approaches the auditing function and traces the respective model within the context of the public sector, referencing what is done in Portugal in this area. Keywords: control, audit, management, efficiency.
2 Introduction In recent years, in most of the countries of the OECD, a program was implemented that encompasses the reforms and is directed towards introducing an advance in the services provided by general governments, while trying to meet their necessities and ensuring the efficiency and quality of those services, without forgetting the approximation with the citizens. This new Administrative posture towards citizens is known as New Public Management and seeks to evaluate management in a new framework, which is regulated by the introduction of management models used in the private sector. On the other hand, recent accounting frauds by large North-America enterprises, created distrust among users (consumers, investors, stakeholders 1, etc.) towards most control bodies. The occurrence of these episodes, with serious economic consequences, became a privileged vehicle with which auditing can conquer its own space of well earned credibility. In this context, auditing also sees its role increased, in the measure that it ensures the collective interest. This paper refers and develops the latest tendencies in regards to public auditing, and emphasizes the role that the same can fulfill in state organizations. 1. Control and the Public Sector 1.1 External control and internal control In a Sovereign State, all of the current organisational structures, whether of the State and all of its Bodies, whether of the Private sector, should follow the existing judicial requirements for that specific moment. 1 Interested party in finan cial statements
3 Thus being, that the administration and the management of public goods and funds should be regulated by the rigorous fulfillment of the necessary legal requisites, obliging the control bodies to that verification. The enlargement and area of competency for these bodies has as an objective, the role of responding to the demands of modern society. The State, as a social and juridical entity, has evolved and financial activity has taken a position of notice, which provides a decisive contribution in the building of institutions. The principle of legality has had throughout the years a role of primordial importance, while today, organisations are faced with a need to conjugate this traditional branch with other indicators which are indispensable to the decision process. It is fundamental to complete this legal regime with controls over management actions, to be able to evaluate if economic management of (scarce) public resources is performing in a correct manner and if it is a target of specialized control. In other words, if an efficient, economic, equitable, and ecological management of those resources is ensured. It is here that the action of review and control bodies are essential. In Portugal, the national system for public finance control presents itself as follows: - 3 -
4 Graphic 1 - Source: Court of Auditors, 1999, p. 32 External control has as a main characteristic the fact that it is done by professionals external to the institution, gifted with high level technical and professional qualifications in order to conduct auditing. It is not part of any plan or level of financial management of the Public Sector, also, it can and should evaluate internal control. The regular and rational use of public funds constitutes a condition that is essential to accurate management of public finances, and towards the objectives that are achieved. This way, so that the whole process can reach the desired efficiency, it becomes indispensable for each State enable an efficient superior auditing entity, conferring it total independency by law
5 According to the Portuguese Constitution, the Court of Auditors (AC) 2 is the fundamental entity of the national system of external financial control as an independent body that has the jurisdictional powers over all public entities, audits legality, regularity of revenues, public expenses, and appraises the financial management while having the authority to determine financial responsibilities. Law n. 98/97, of August 26 law of organisation and Court of Auditors process consecrates to this body the ability to exert financial control in regards to the portuguese juridical order, both on national territory, as well as foreign. The powers of jurisdiction and financial control of the Court of Auditors encompass the State, Autonomous Regions, Local Governments, public institutes and social security institutes. Entities with a public or private nature mainly financed by State budget or in which there are public capitals, are also subject to the financial control of the Court of Auditors. Internal control is a company organisational plan that incorporates a set of methods and procedures that ensure the protection of assets and trustworthy accounting records, and that the activity is developed in an efficient way according to management objectives (Marques de Almeida, 1998d, p. 202). Depending on the dimensions of the organisation, internal control can also assume lesser or greater relevance, being certain that in large organisations, the implementation of an internal control system is absolutely indispensable, in order to secure the fulfillment of pre-established objectives. In recent years in Portugal, a significant effort has been made on the matter of internal control, since up to 1995 little or nothing had been idealised on the subject. Thus, with Law-Decree n. 166/98, of June 25, the Government has instituted an internal control system of the financial management of the State (SCI), where the importance given by the Government towards the control function is highlighted, while trying to promote the diffusion of a control culture in all levels of financial management for the State. 2 In article n.216 of the Portuguese Constitution says that The Court of Auditors is supreme authority surveillance in regard to the legality of public expenses and judgement of accounts that the law sees fit to be submitted to it - 5 -
6 With the institutionalization of the General Inspection of Public Management (IGAP), through the Law-Decree n. 220/98, of July 17, as high level inspection with attribution and competence in strategic control, and under the assumption that by controlling the management of human resources and administrative modernization, it is controlling a large piece of the State Budget, an important and far-reaching step has been taken. The so-acclaimed modernization of Administration implies that institutions should be evaluated, and also the agents involved, ensuring a model of responsibility and performance indicators for each of the intervenient in Public Management. The IGAP can provide a large contribution in the execution of these objectives at the level of empowerment of the agents and indication of obtained results. 1.2 Reach and effects of control Control entities can not simply restrain themselves to the control of the strict fulfillment of legality on the part of general governments, they should also lean towards management control, in which there is the evaluation of the accomplishment of goals and objectives. In other words, when controlling the management of a specific public body, the economy, efficiency and efficacy of its actions should be evaluated the auditing of the three E s, since only in this way can it be confirmed if the programs were followed and if the goals and objectives were accomplished, in accordance to the time and cost conditions. This path is so important that nowadays it has become usual for the citizens themselves to want to know if public resources were used and invested in an efficient manner, taking into account the satisfaction of the collective needs. According to AECA (2001, p.36), with the control, it is hoped to obtain an appropriate and effective use of public funds, increasing the search for a rigorous management and regularity in administrative action and information. 1.3 Types of control The control exercised by the Court of Auditors can be previous, concomitant and successive. Previous control is designed to verify if the expense generating - 6 -
7 instruments or the representatives of direct or indirect financial responsibilities are in accordance with the law and if they fit the budget. Successive control or a posteriori has as an objective the evaluation of the budget execution of the State Budget (OE) and of the autonomous regions budget in order to provide opinions of the accounts, analyse internal control systems, as well as conducting audits of the accounts. Concomitant control of the public financial activity, equally provided for in the law of organisation and process of the Court of Auditors (Law n. 98/97), is that which is conducted during the management activity, being a measure that is in increasing use by the Court. Due to the established functions and existing mechanisms, it is hoped that the auditing function becomes ever more useful and specialized, thus contributing to the betterment of public management. 2. Public Sector Auditing 2.1 Framework For the IFAC 3 Auditing is a verification or examination of the documents of accountability executed by an auditor with the objective of providing him the ability to express an opinion of those documents in such a way as to provide them with greater credibility (AC, 1999,p.30). The definition by INTOSAI 4, according to the same source, tends towards public finances, as Auditing is an examination of operations, activities and systems of a specific entity, to verify that they are executed or function in conformity with certain objectives, budgets, rules and requirements. As can be noted, there are common aspects in both definitions. 3 Definition given further ahead. 4 Idem
8 Referring to public sector auditing, it can be said that it is still far from what is done in the private sector. For enterprises, it is of growing importance that financial statements transmit a true and appropriate image of the financial situation, of the results, and also of the cash flow. For public entities however, what matters is that the management of public funds has been adequate and was regulated by criteria of legality; therefore the traditional branch of public control. However, these days, new ways of management are being adopted New Public Management (NPM) therefore relevance and information transparency are crucial as well as control. The citizen acquires a new role and become a fundamental element for public management, since it is to the citizen that the information will go. The model for rendering of accounts has been suffering changes, precisely because it is the citizens who, through taxes, finance public activity, thus requiring access to public financial information. It is here that external control or auditing takes on a greater relevance, since the trustworthiness of accounts cannot be guaranteed if it is not accompanied by an auditing report. It cannot be said too often how indispensable the execution of public auditing and the reports of said audits have become. The operational audit or the economy, efficiency and efficacy audit has a role of relevance in the new layout of the NPM since it introduces betterments in the efficiency and control of the output and in objective management. Without a doubt, public accounting is an essential piece in the reform process that has been undertaken in the public sector, but there are difficulties in putting in practice immediately the reforms meantime created in this area, difficulties that have several justifications, from result, in large part, the search to obtain rendering of accounts by objectives. Thus it is ever more imperious to reinforce the regular practice of public auditing, and that it reaches new ranges that can control the correct application of public funds, from a perspective of entity management control, so that in the future it is possible to change to evaluation audits of the quality of provided services, as already - 8 -
9 occurred in New Zealand, pioneer country in matters of public auditing (Torres, 2002). While in enterprises, the financial-economical situation 5 is the target of greater interest, in general governments, the relevance is placed on accurate financial management and the resources of the entity. Since specific characteristics of the enterprising sector are attributed to the State, such as the inexistence of a competitive market, complexity and the time consuming process of decision making, and the strong reaction to change and the difficulty in evaluating the outputs, it is imperative to conduct audits. Even if there are great advancements in this field, the process is not generalized, which in our point of view creates a growing challenge to the governing of nations. The audit is one of the means that the Portuguese Court of Auditors uses to elaborate the financial control of public entities under its jurisdiction, and given its ample competence and control powers, the audit, beyond financial aspects, increasingly targets aspects of management, environment, social utility, etc (AC,1999,p.30). 2.2 International Requirements for auditing the Public Sector Since the end of the XIX century, specialists in accounting and auditing, especially from advanced countries, have sought to regulate their profession and harmonise and homogenize the requirements, practices and reports. The public sector was present almost from the start, which indicates the level of importance that this sector represents to the auditing profession. The following graphic gives us an idea of international bodies that provide auditing requirements: 5 In a profit-obtaining perspective
10 BODY COMPETENCIES DESTINATION INTOSAI- International Organization of Supreme Audit Institutions International Federation of Accountants (IFAC) IGAE Intervención General de la Administración del Estado Groups supreme auditing entities (control bodies external to the State members) Created in 1977, heir and agglutinative of different international organizations of accounting and auditing professionals The requirements established by the IGAE are applicable to all audits that are executed in the Spanish Public Sector of the State Table 1 - Source: created based on AECA, p. 95/97 The requirements approved on October 1991 constitute a reference to the auditing of the public sector Developed complete auditing requirements, which are a reference for the profession all over the world. In a later phase a comment has been added to each of the requirements about the application of the requirements to public sector auditing The requirements should be observed by OCEX 6, and by the private auditors that develop work for the public sector Types of auditing in the Public Sector From the Declaration of LIMA on the basic lines of auditing, approved in the IX Congress of INTOSAI, there resulted the necessary inter-relation between control and public financial economy (AECA, 2001, p.101), becoming a regulating mechanism for legality, profitability, utility and rationalization of financial operations, to the point that it is used as a corrective measure. Consequently, auditing is a technique in the service of necessary control, but should not be considered as an end unto itself. 6 Bodies of External Control of autonomous communities
11 Thus results that the techniques and procedures of auditing cannot be the same for all control objectives, some of them having to be adapted to the intended goal. So, several types of auditing can be defined, in accordance to the target objective: Types of Auditing Financial Audit Regularity Audit Audit of Legality Concordance Audit of Efficacy or of Programs Audit of Economy and Efficiency Audit of Systems and Procedures Operational Audit Comprehensive Audit Table 2 - Source: AECA, 2001, p. 102 Pina,V.y Torres,L. (2001) organize control and auditing in the public sector as follows: CONTROL AND AUDITING IN THE PUBLIC SECTO R In function with the dependency of the Auditing Body In function with the objective In function with the range In function with the periodicity In function with the moment Internal Control External Control Control or Audit of Legality Financial or Accounting Audit Operational or Management Audit Integrated Audit Partial or Limited Complete Audit Continuous Annual Periodicity Sporadic Previous or a priori Simultaneous A posteriori
12 Table 3 - Source: Pina, V. y Torres, L. (2001) Financial auditing as for an objective the obtaining of reasonable assurance in accounts and to verify if the financial statements under analysis express, in all of its significant aspects, an image that is faithful to its patrimony, of the financial situation and the results of management, in conformity with the generally accepted accounting principles. In Portugal this is called Legal Certification of Accounts 7. In the public sector, these audits don t represent significant differences towards the private sector. Excluding the actors, the existing differences are those that are related to the accounting and budget control, with the contents of accounting and with the users of financial information. In the field of international harmonization of accounting and auditing principles and requirements, with the creation in June 1986 of the Public Sector Committee, the permanent committee of the Council of the International Federation of Accountants, there is a contribution to the coordination and harmonization of the necessities relative to financial, auditing and accounting information for all types of public entities (Pina, V. e Pradas, L.,2001). Of worthy note is the effort towards the normalization and harmonization of public auditing on the part of the International Organization of Supreme Audit Institutions INTOSAI. Audit of Legality Compliance has to do with the importance given to the following of legal requirements in regards to the public sector. The non-compliance of the legal requirements implies greater consequences to public organizations that to the private sector. Therefore, if among the objectives of auditing there is the verification of legal aspects we are before a model of auditing that is known as Legality Concordance. 7 Carried out in Portugal by Chartered Accountants
13 Audit of Regularity, constitutes the majority of audits that are undertaken in the public sector, therefore the financial audit and the Legality Concordance are included in the same audit. Audit of efficacy or of programs verifies in what measure the results were obtained and the predefined objectives for the entity, namely programs, services, activities and functions to audit. Audit of economy and efficiency, deals with the way an entity manages its human and material resources, that is, if it takes economy criteria into account, which means acquiring at a minimum cost and in an efficient manner, thus productively. Audit of systems and procedures, this model of auditing was designed with the public sector in mind. Before its appearance, its objectives either did not fit in with the area of the audit or were included in either the audit of efficacy or in the audit of economy and efficiency. It is adequate for institutions that have to follow rules and requirements of Administrative Law and have the preoccupation of verifying its concordance, and also has the preoccupation of detecting possible inefficiencies. Operational Audit, results from the conjugation of the earlier models. The operational audit or the audit of economy, efficiency and efficacy assumes a role of relevance in the context of the New Public Management, since all of the attentions are turned towards the betterment of efficiency, the control of the output and objectives management. According to Gauthier (cited by Pradas, 2002) along with the traditional accounting system, which emphasises a concordance with legality, a consensus emerged about the necessity to introduce into the information provided by general governments an operational component which can declare accounts on the accomplishment of objectives in a perspective of efficacy and of efficiency. Norman, 1995 (cited by Pradas, 2002) indicates that public accounting is an essential element to the reforms of the public sector. On the other hand, Pallot, cited by the same author, refers that the quid pro quo of the augment in management autonomy is in the increase of rendering of accounts by results and in implementing more accounting practices
14 2.4 Auditing principles and requirements in the Public Sector Pina, V. y Torres, L. (2001) refer that the difficulties in establishing technical requirements for auditing which would guarantee the quality of the work, gave place to the consideration of some auditing principles and basic work procedures, generally accepted by the entire profession, which would come to be designated as generally accepted auditing requirements. In this field, the notable effort of INTOSAI elaborated the Requirements of Auditing for application by the Superior Auditing Entities, of orientation character. Both the auditing requirements for the private sector and the auditing requirements for the public sector refer to the personal characteristics of the auditor, in the execution of the work itself as well as the audit report. About the professional characteristics of the auditor, the requirements highlight aspects such as technical training, independence, and adequate professional responsibility. In Spain, the Principles and Requirements of Auditing in the Public Sector require the following characteristics from the auditor: technical training, and professional capacity; independence; professional diligence; responsibility and professional secrecy. In Portugal, the Court of Auditors on Principles applicable to Auditors includes independence, competency and diligence, which also encompass the same characteristics required by Spanish requirements. The developing work, according to the requirements, should have adequate planning and respective supervision, analysis of the internal control system of the entity and should also determine the range of auditing procedures to apply, with the objective of obtaining elements destined to the elaboration of a valid and sufficient judgment as support for opinions and conclusions. In this manner, during the elaboration of the document it is essential to follow certain principles in the execution of the audit, developed according to the respective requirements:
15 1 Planning 2 Supervision 3 Internal Control 4 Evidence 5 Legal Requirements Revision 6 Relative Importance and Risk in the Audit Table 4 Created based on Pina, V. y Torres, L. (2001) 3. External Auditing reports of the public sector 3.1 Characteristics and specifications The relevance of audit reports for the public sector is different from the audit reports of the private sector, due in part to the following facts: - the range of users of the financial information of the public sector is much vaster. - General governments should render account to all citizens. The intended information by external users vary, even though it must be recognized that there are common points, such as the knowledge of accurate manage ment of public resources and what is hoped they will do in the present and future. Either way, they also demand that the financial information be relevant and trustworthy, which can be obtained through auditing financial statements, with the use of experienced independent professionals. The citizens want to have access to the information on the actions of the politics they elected, in order to pass judgments and act in conformity if there is such a need
16 Only through adequate divulgation of public financial information, so that it is available to all who are interested, whether it be the subject of an audit or not, can a greater transparency of public sector management be achieved. This objective relies on a new philosophy of rendering of accounts, of which the audit report is a part. In relation to the different types of audits, the following requisites can be included in the audit reports (Pina, V.y Torres, L.(2001)). It is true that this type of rendering of accounts culture isn t a part of Mainland Europe, but it is part of the Anglo-Saxon rules. Even after being audited, financial statements need to be divulged, and if they aren t, it lessens their utility. 3.2 Requirements for the elaboration of audit reports Once the auditing work is done, a report has to be created, as is defined in several different auditing requirements. For example, the INTOSAI requirements state: At the end of each audit, the auditor should prepare his opinion or information in written form, thus evidencing, in an adequate manner, the discovered facts; its contents should be easy to understand, it should be exempt of vague or ambiguous expressions, solely including duly documented information, and also, it should be independent, objective, impartial and constructive. According to External Control Bodies of the Spanish State, requirements can be established according to auditing reports, as the following table represents: Table of requirements relative to audit reports Requirements for reports Adequate presentation Delivery to the receptors Adequate preparation Written form Clear and uniform language Concise Objective Pondered Adequate fundament or support Opportunity Receptors Conformity with auditing requirements Adaptation to the reality of the
17 Minimum content of the report Publicity public sector Allegations of the audited entity Receptor identification Reasons, objectives and range of the audit Audit requirements applied Comments on questions and relevant incidents Opinion or conclusion Recommendations Report date Signature Table 5 - Source AECA (2001, p. 550) Regarding the different types of audit, the following requisites may be included in the audit reports of a public entity (Pina, V. y Torres, L. (2001): 3.3 Audit of Regularity (accounting and legality) Regularity Report Structure 1. Objective 2. Range and Limitations 3. Opinion 4. Audited financial statements 5. Conclusions and recommendations 6. Annexes Table 6 Adapted from Pina, V. y Torres, L. (2001) 3.4 Audit of Economy, Efficiency and Efficacy Surpassing the existing limitations in an audit of this nature, the reports of an operational audit include relevant information about the economy, efficiency and efficacy of the management of public resources
18 Program report Structure 1. Program Description 2. Objective, range and limitations 3. Conclusions and general recommendations 4. Detailed analysis or evaluation of the Program 5. Annexes Table 7 - Source Adapted from Pina, V. y Torres, L. (2001) The types of opinions used in public entities, coincide with the denominations and with the definitions of those used in the private sector, that is: Opinion without reserves Opinion with reserves Adverse opinion Abstain or refusal 3.5 Necessity of an external audit report of the simple and independent public sector About the characteristics and contents of the audit reports of the public sector, the existence of extensive and imperceptible reports in some countries and of synthetic reports in others has been noted. Observe however, that the quality of the information should outweigh the quantity of the same. Admitting that auditing reports in the public sector would be rigorously equal to those of the private sector, there would be clear advantages to the users, starting with the fact that the familiarization of the model would constitute, at the start, an element in its favor. But the particularities which enshroud the public financial activities and the distancing of the citizens from general government, when compared to a stockholder of a company, leads to greater expectations from the auditor. In cause are questions
19 like management evaluation, accuracy of the public financial information, and if in private enterprises the main goal is profit, in public entities it is the providing of a vast range of information. In the United States, the auditor provides a short report, which is annexed to the audited financial statements, of approximately 15 pages. This synthetic audit report which is annexed to the financial statements, does not dispense with the emission, in an autonomous form, of an analytical report both of the financial audit as well as an audit of legality and performance, as well as other aspects that the auditor considers appropriate. The reasons for the defense of a simple report annexed to the financial statements rely on the fact that it should be understood that it aids the user in formulating a judgment about the accuracy of the audited financial statements. Later, it may become necessary to analyze certain aspects in greater depth, relying at that time on the complementary report. 3.6 Contents of the audit report The lack of normalization in the auditing reports has led to the auditing reports of the same nature, provided by distinct control entities or by different auditing companies, to present different structures, sometimes even having different contents. That being said, there are indispensable elements that need to be included in the audit report, but it is up to the external control body to amplify, if it so chooses, the range of information to insert into the report, with the goal of increasing its comprehensibility. In this manner, the basic elements of an audit report are as follow (Martínez y Fleixas 2002): Title Destination Accounts and Information audited
20 Objective Responsibilities in the elaboration of the information and in the audit Description of the range and process of the audit, as well as the audit requirements applied Relevant Comments or Recommendations Internal Control Opinion Date and Auditor information It is also wise to refer if the audit encompassed the totality of financial statements or only part. On the other hand, the auditor should provide an opinion about the accuracy of the information, the legality of the operations used, and in the case of an operational audit, its results. At the level of commentaries, suggestions or recommendations, those aspects which need mentioning, for example, the internal control of the entity, these commentaries should be made brief, while indexing the detail to a complementary report
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I've realized lately that many of the people I have admired from girlhood or learned to admire since were bisexuals, though some of them lived before the term was even coined. I've read their books and speeches, watched their movies, listened to their music, looked at their art, read about their lives and felt some sense of connection with each of them. I didn't know it, but I had my tribe with me all along. [Read more…]
A Meditation on Samhain
I love this time of year more than any other. Almost on cue with the coming of Samhain, my little part of the world seems to transition abruptly into late autumn. Winter stands ready at the threshold just waiting for nature's invitation to cross. There's more than just a delicious chill in the air, now [Read More…]
The Love of Community
Samhain is close, October is hectic, my extended family experienced tragedy and I just got over being sick. At this moment I feel caught in a maelstrom: swept up, ground down and a little helpless. I've spoken before about the concentric rings of community I belong to. Right now with all the stress at this [Read More…]
Honoring the Ancestors: Samhain and Beyond
There's a great deal of focus around Samhain on honoring one's ancestors, and honoring the dead in general. Whether we celebrate Samhain or Winternights, that's what this holiday is all about, right? Well, yes….but ideally the celebrations that mark the end of October, should be the culmination of a year spent regularly and consistently interacting [Read More…]


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Issue 1 • Mar 1995
Filter Results
A comparison of QAM and VSB for hybrid fiber/coax: digital transmissionPublication Year: 1995, Page(s):9 - 16
Cited by: Papers (9) | Patents (2)
There are two competing transmission systems for downstream digital transmission on hybrid fiber/coax cable networks: quadrature amplitude modulation (QAM), and vestigial sideband modulation (VSB). Both QAM and VSB are bandwidth efficient, and have the same bandwidth efficiency. Detailed calculations and simulations of QAM and VSB transmission on hybrid fiber/coax are reported here. It is shown th... View full abstract»
COFDM: an overviewPublication Year: 1995, Page(s):1 - 8
Cited by: Papers (531) | Patents (54)
The research and development of OFDM/COFDM for digital television broadcasting has received considerable attention and has made a great deal of progress in Europe. OFDM/COFDM has already been implemented in digital audio broadcasting and is being considered for terrestrial digital television and HDTV broadcasting. The advantages of COFDM claimed by the advocates in Europe have also caught the atte... View full abstract»
On the capacity of an FFH-CDMA packet radio networkPublication Year: 1995, Page(s):17 - 22
Cited by: Papers (2) | Patents (5)
A packet radio network employing FFH-CDMA as multiple access technique is studied. We focus on the acquisition process and we examine the effect of multiple-access interference. The relationship between the maximum number of tolerable interfering transmissions and the number of frequencies used in frequency hopping is investigated. The bounds to the probability of acquisition as well as approximat... View full abstract»
LF/MF skywave propagation at daytimePublication Year: 1995, Page(s):23 - 27
Cited by: Papers (6)
Interference from the daytime skywave signal of one broadcasting station to the groundwave signal of a co-channel station located several hundred kilometers away has been observed in certain parts of the world. The need for a better of skywave propagation at daytime, the Radiocommunications Sector of the International Telecommunications Union (ITU-R, formerly known as the International Radio Consu... View full abstract»
The effect of solar and geomagnetic activity on ionospheric propagationPublication Year: 1995, Page(s):28 - 34
Cited by: Papers (1)
This report studied the effects that solar and geomagnetic activity has on ionospheric propagation. The goals of this study were to identify solar emissions that help and hinder high frequency broadcasting and to determine how much the signal strength and, the maximum usable frequency of the one-hop and two-hop F2 mode decreased during disturbed propagating conditions. A series of measurements wer... View full abstract»
Aims & Scope
IEEE Transactions on Broadcasting covers the field of broadcast technology, including the production, distribution, transmission, and propagation aspects of broadcasting.
Meet Our Editors
Yiyan Wu
Communications Research Ctr Canada


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Scheduled Uganda Rwanda Safari Departures, Group Uganda Rwanda tours
Uganda Scheduled Safari Departure
8 days Uganda big ape, scenery & wild game safari
The 8 Days Uganda Primate, Wild game & Scenery Safaris is one of the short but well detailed safaris that allows you to explore Uganda – the pearl of Africa in detail. The 8 Days encounter features Chimpanzee trekking in Kibale Forest NP, adventure hiking to the Rwenzori Mountains, the wild game viewing in Queen Elizabeth National Park which including the tree climbing lions
10 Days Uganda Albertine Rift Encounter
The 10 Days Uganda Safari Encounter in the Albertine rift is a remarkable package that takes you to the Uganda's tourism hot spot. The safari features active adventures like cycling in Mpanga tea estates, hiking in the Fort Portal Crater Lake Field, Mount Rwenzori hiking, Mountain gorilla trekking in Bwindi Impenetrable National Park and Chimpanzee trekking in Kibale Forest
14 Days Fort Night Uganda Safari with a day of Volunteering
The 14 Days Fort Night Uganda Safari with a day of Volunteering features mostly the destinations of western Uganda and a day of Volunteering at the Christ Our Vision International Children Ministries in Kalagi Mukono. Adventure in Western Uganda features a perfect period that suites in the commonly given two weeks leave.
Uganda Rwanda Scheduled Safari Departures
12 Days Uganda Rwanda Gorilla, Wildlife & Culture Safari
The 12 Days Uganda Rwanda Gorilla, Wildlife & Culture Safari is one of the magical combined Uganda Rwanda Safari packages that commences in Kigali Rwanda and ends in Entebbe Uganda. The Safari takes you to the genocide memorial at Gisozi, African home experience both in Uganda and Rwanda exploring the authentic daily life of the locals, golden monkey tracking in Mgahinga, Gorilla trekking in Rwanda's Volcanoes and Uganda's Bwindi Impenetrable, extensive wild game viewing in Queen Elizabeth National Park including the tree climbing lions of Ishasha and in Lake Mburo National Park with possibilities of exploring elands, Rothschild giraffes, Burchell's Zebra and Impala.
14 Days Uganda Rwanda Gorilla and Wildlife Safari
The 14 Days Uganda Rwanda Gorilla and Wildlife Safari is a detailed gorilla and wildlife encounter in Uganda and Rwanda. The safari incorporates culture and history. Taking you through Murchison Falls, Kibale, Queen Elizabeth, Bwindi and Volcanoes National Parks, the 14 Days Safari brings you closer to primates than ever before with the possibility of encountering the two (2) big apes including gorillas and chimpanzee. It also features the big five of Land animals namely; Rhinos, Elephants, Buffaloes, Lions and Leopards. The safari incorporates the Batwa Culture, a night in Ishasha sector of Queen Elizabeth National Park for tree climbing lions, Coffee tour, the recreational encounter on Lake Bunyonyi and Lake Kivu and the historical tours at Gisozi genocide museum in Kigali
16 Days Pearls of Uganda and Rwanda Safari
The 16 Days Pearls of Rwanda and Uganda is one of the rewarding safari options that allow you to explore the remarkable safari highlights of Uganda and Rwanda. The safari takes you through Gisozi genocide memorial to pay tribute to the counts of Rwandese that lost their lives during the bloody genocide, Volcanoes National Park for gorilla trekking, Lake Bunyonyi for relaxation, Bwindi Impenetrable National Park for a second gorilla trekking, Queen Elizabeth National Park for amazing wild game viewing including tree climbing lions, elephants, buffaloes, leopard among others, Kibale National Park for an amazing Chimpanzee habituation experience, Murchison Falls National Park for wild game viewing including the Rothschild Giraffe etc.


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Subscribe To Topics You're Interested In
The Imaginarium Of Doctor Parnassus Synopsis
A kind of Faust-tale, with the title character making several deals with "Mr. Nick," the devil. First he makes a bet and gains immortality, then he trades that for youth when he falls in love, but he has to give up his first-borne when she reaches 16. The movie takes place as Parnassus's daughter, Valentina, approaches her 16th birthday, with a contest between Parnassus and Mr. Nick to be the first to seduce five women winning Valentina's soul.
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Clock Tower
Castlevania: Harmony of Dissonance
Castlevania: Harmony of Dissonance
Gears line the walls of long vertical rooms, similar to many clock towers.
|◄ Previous Stage
|Next Stage ►
|Aqueduct of Dragons
|Castle Top Floor
- For the general environment, see Clock and Machine Towers.
The Clock Tower in Castlevania: Harmony of Dissonance is the place where you fight Max Slimer. In Castle A it resembles a generic clock tower, but in Castle B the sky turns an ominous red and the tower's machinery appears to be broken down. The Clock Tower is the first place with a teleport room that can switch between castle layers. It's also the place where the map is upgraded to distinguish between castle layers. In Castle B the Peeping Big is fought.
Enemy DataEdit
Castle AEdit
Castle BEdit
|Castlevania: Harmony of Dissonance
|Juste Belmont
|Supporting Cast
|Maxim Kischine - Lydie Erlanger - Merchant
|Death - Dracula Wraith
|Simon Belmont
|Talos - Giant Bat - Living Armor - Skull Knight - Golem - Minotaur - Devil - Giant Merman - Max Slimer - Peeping Big - Legion (saint) - Shadow - Pazuzu - Minotaur Lv2 - Legion (corpse) - Cyclops
|Entrance - Marble Corridor - The Wailing Way - Shrine of the Apostates - Room of Illusion - Castle Treasury - Skeleton Cave - Luminous Cavern - Chapel of Dissonance - Sky Walkway - Aqueduct of Dragons - Clock Tower - Castle Top Floor
|Successor of Fate - Original Soundtrack CD
|Bradygames guide - Futabasha guide - NTT Pub guide
|Inventory - Bestiary - Maxim Mode - Voice Translations


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A Toast to Great Views! 19 Virginia Wineries for Outdoor Sipping
by Casey Higgins | Posted: Jun 27, 2014 | Updated: Aug 2, 2016
Virginia's vineyards are beautiful, especially this time of year when the vines are heavy with luscious grapes. Savor the view while you also savor the . . .Read Article


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American Flyer Starter Set
- Sold for: Start Free Trial or Sign In to see what it's worth.
- Item Category: Toys, Dolls, Games & Puzzles
- Source: eBay
- Sold Date: Jan 26, 2013
- Channel: Auction House
This set has been sitting around and its time to move on. I deal with HO and N scale and have no need for this. The engine and cars look to be in pretty good condition and have but I do not believe the engine runs since I see a loose wire. The set comes with enough track to make an oval.


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Nokia 1208 Blue display solutions
noki phone in 1208, is a class of low-end phones, and this ponssel often experience some problems, especially damage to hardware, from local damage mode, the lights went out, even to damage to the screen, which looks blue screen, there are various ways to repair every cell phone, but not yet certainly damage can be overcome in the same way, although having the same type of damage
well for that, am I here want to share to you about how to repair nokia 1208 cell phone were damaged, blue display. I do it? try you noticed the image above
If You Have To Flash Your Smartphone :-Some Common Problems And Their Solutions Of Phone :-
My Phone flash file system corrupted or phone dead problem ,How To Solve Camera , Display , touch , keypad etc not working
My Phone Processing very slow and hang problem Solved , Some application not working showing error in my Phone
Booting windows or mobile phone networks problem, What is The Solution for phone Restart automatically
Phone Sim Card Not Working Issue
Processing very slow and hang problem Camera , Display , touch , keypad etc not working When opening camera suddenly an error occurred and camera stopped working.
some application is stopped working. flash file system corrupted or phone dead problem ,Virus problem
, Booting windows or mobile phone networks problem, phone Restart automatically, Sim Card Not Working Issue and many more problems
Volcano Box Latest Setup , Z3x Box Latest Setup
Ufs Hwk Box Latest Setup, Infinity Best Latest Setup
Atf Box Latest Setup , Miracle Box Latest Setup


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- HubPages»
- Fashion and Beauty»
- Skin Care
Top 10 Best Body Moisturizers/Lotions for Winter Skin
Are you suffering from dry skin which even flakes sometimes? Have you been trying every other moisturizer but still couldn't figure out which one to choose? While winter season can be pretty enjoyable, it brings with it the common skin problem, that is, dry skin! Though here are plenty of ways to get rid of dry skin, moisturizing is one of the best of treatments.
In this article, you would find some best moisturizers that would help you get rid of dry, flaky winter skin. Now you might be thinking, what makes these body moisturizers best for winter skin ?
I've handpicked these moisturizers according to customer reviews and ratings. All of these moisturizers are not only best-selling, but also top-rated.
Top 10 Body Moisturizers for Dry Skin
This therapeutic lotion provides all-day moisturization to heal dry rough skin. The glycerin-rich formula penetrates skin to make it smooth, soft.
It is an advanced formula for extra dry skin, and provides ultimate moisture to dramatically improve skin tone and texture. Extraordinary moisture for extraordinary skin, instant healing for extra dry skin.
Dry-skin therapy which heals and protects sensitive skin by providing long-lasting moisture. It is dermatologist-recommended for it helps alleviate dry skin associated with eczema or psoriasis.
Honey & Calendula, an ancient remedy for superior moisturizing is highly recommended for dry & chapped skin. Honey is a hydrophilic, attracting moisture from the air & calendula is especially effective for healing & soothing. We've blended these ingredients with a variety of special herbs & flowers to bring you the best that nature has to offer for dry, distressed skin.
It is specially formulated to provide everyday intense moisture for extra dry, sensitive skin. This creamy, breakthrough formula uniquely balances ingredients to provide skin with an immediate surge of moisture that lasts for 24 hours, leaving your body feeling soft, hydrated and smooth.
This quick-absorbing cream for the body will help say bye-bye to alligator skin. Gentle alpha-hydroxy acids smooth away rough skin while essential plant oils condition.
It provides daily moisture drench to your skin with the powerful antioxidants Vitamin E & A. Formulated Without Parabens & Phthalates, it provides immediate moisture to your skin.
This amazing cocktail of natural Avocado, Borage Seed, Sweet Almond, Evening Primrose, Rosehip Seed Oils blended with Shea Butter and Aloe Vera, infused with our wonderful Gravida essential oil fragrance, work together in perfect harmony to add mega-moisture to your skin, lock it in and then throw away the key. Gorgeously fragrant, packed with ingredients super-rich in Omega 3, 6 and 9; this is SUPERFOOD for your skin.
This silky, smooth lotion with Cocoa Butter, Petroleum Jelly and Vitamin E heals dry skin while smoothing the appearance of marks and discoloration. Provides all-day hydration for a natural shine and leaves skin soft and supple.
#1: Neutrogena Norwegian Formula Body Moisturizer Lotion
This dermatologist-tested and approved body lotion is one of the top-sellers by Neutrogena. It also comes in hand and foot cream version, and you can never be wrong with its Norwegian formula. It is formulated to meet the needs of intensively dry skin and lives up to the claim that it hydrates skin such that it stays moist the whole day. The lotion has won many raves and at Amazon it maintains an average rating of 5/5. I highly recommend this.
#2: Pond's The Caring Classic Dry Skin Cream
If you are looking for a cream instead of lotion, this cream is your best bet. Unlike Pond's Cold Cream which many people have been using to relieve dry skin (but end up with clogged pores), this formula is best for people with sensitive, acne-prone skin. The cream claims to be extra-rich and relieves and rejuvenates dry skin. The results have been so nice: it tends to leave dry skin radiant and touchably-soft! At Amazon it is one of top-sellers and maintains a rating of 5/5.
#3: Dove Cream Oil Body Lotion
This body lotion is an amazing combination of skin nourishing oil and rich hydrating cream. The result is super-hydrated skin with ultimate moisture. Although Dove has many body lotions in the range, yet this one is top-rated for it leaves skin hydrated no matter what. It is due to the oil Dove has included into it. This consistency makes it easy to penetrate and fast-absorbing which leaves your skin extra soft, smooth and beautiful. The lotion has won many raves and has an average rating of 5/5 on Amazon.
#4: Eucerin Dry Skin Therapy Original Moisturizing Creme
This cream on #4 is one of the best creams you should try if you are having any kind of dryness. It not only heals but also protects sensitive skin for it is non-irritating and fragrance free. It lives up to its claim that it helps to relieve extra dry, chapped or chafed skin or dry skin associated with eczema or psoriasis. Just like the Pond's cream I mentioned just above, it won't clog pores. I highly recommend this one too for it also maintains an average rating of 5 out of 5 on Amazon.
#5: Kiss My Face Ultra Hydrant Moisturizer Honey & Calendula
As you can read about the benefits of honey and calendula on the right (as described by Kiss My Face), this moisturizer is great for anyone who loves the idea of using honey as a moisturizer. I personally prefer honey as a moisturizer and if you have some problem with natural honey applying directly on your skin, you can go for this amazing moisturizer. It is loved by many people who bought and used it, and has a 5/5 rating on Amazon. I can't recommend it enough.
#6: Cetaphil Daily Advance Ultra Hydrating Lotion
This much-raved about lotion is specially formulated to provide everyday intense moisture for extra dry, sensitive skin. The reviews and ratings show that this lotion lives up to its claim of providing skin the moisture that lasts for 24 hours. It is also available in pump bottle and jar. So, you can buy yourself the size according to your need. It is also fragrance-free, so you don't have to worry about any allergic reaction or any other issue related to sensitive skin.
#7: Dermalogica Body Hydrating Cream
Now if you are looking for another dermatologist recommended body lotion/cream, this one is going to be your skin's best friend. It is a super-hydrating body cream treatment which instantly relieves & smooths your body skin. Good thing about this cream is that it contains green tea, lavender, tea tree & chamomile oils to soothe the skin , and essential oils of sandalwood, orange, clary sage, & patchouli to hydrate skin . Enough said, your skin is going to feel lovingly-smooth!
#8: St. Ives Advanced Therapy Lotion
St. Ives is a very good brand and its moisturizers are just awesome. This advanced therapy lotion is rich with Vitamin E and A to help prevent wrinkles as well as to nourish dry skin so that it is restored back to soft, smooth, and healthy skin. The lotion is one of the top-selling body moisturizers for dry, sensitive skin, and you would love it for its amazing results. For best results, smooth over body once a day and you are going to get that smooth skin back in no time. Recommended for mature or sensitive skin.
#9: Mama Mio OMega Super-rich Body Cream
Mama Mio products are specifically formulated for moms-to-be but yet this body cream is rich with Omega 3, 6 and 9 essential fatty acids! It is an amazing mix of natural oils, butters, emollients & humectants to add mega-moisture to parched and extremely dry body parts. The super-moisturizing ingredients included are Avocado Oil, Olive Oil, Evening Primrose Oil, and Shea Butter. All these provide instant moisture to dry skin while shea butter restores skin tone. According to Grazia Magazine:
"The best is Mama Mio Super-rich Body Cream; it contains hydrating avocado oil & shea butter"
Highly recommended for just every mom!
#10: Vaseline Intensive Care Cocoa Butter Deep Conditioning Rich Hydrating Lotion
You might have had deep hair conditioning treatment in your life, but have you ever heard about deep conditioning of your skin? Well the process is more or like similar. Deep conditioning infuses rich oils into some medium to help it restore its previous healthy condition. This body lotion does exactly the same. It combines cocoa Butter, petroleum jelly and Vitamin E to heal dry skin while evening out the skin tone and texture. Highly recommended if your skin has gone dull and needs revival.
What is your best body lotion to relieve dry skin? I would love to know!
I use Johnson Baby Lotion :) Nice hub my friend.
Great information for these dry winter months. I love using dove as it's a great product. Thanks:)
Voted up, living in such a dry and wintry environment both, this is very useful and informative. Thanks.
Thanks for the informative review and useful tips to help with dry skin like me. :)
I use either nivea or dove body lotion..
There's another great one that's not listed here, it's CeraVe. I tried a small trial tube once and loved it. It's quite expensive but I just recently decided to splurge and buy it because a lot of the other less expensive ones don't seem to work as well.
My second favorite is Eucerin; the ointment version is really helpful for extremely dry skin but it's a little messy so I opt for the lotion instead.


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Course Code: EA0405CA18
Offered Continously
Approved by multiple organizations, this home-study course allows you to earn the continuing education credits you need to maintain you certification without having to travel to a classroom.
This course focuses on the effects of radon in our water supply. It reviews the physics of radioactivity and atomic decay while explaining the relative health risks of radon when it is ingested in water and inhaled through the air. You will learn how water absorbs radon from the soil and how radon-contaminated water enters the air. You will explore methods to measure radon levels in water and how to remove radon when appropriate.
Because this is a home study program, you will be free to work on this course anytime and anywhere you choose, so you can keep your business schedule on track while still sharpening your skills and completing all CE requirements.
If you have questions about this policy or would like to see what CE courses you have taken to date, please call Casey Sky Noon for more information at 848-932-7250 or send an email to email@example.com.
After you register for a home study radon course, what happens next?
1. We will physically mail a booklet of information to your home. Within this booklet, you will find the core course material, self assessment quizzes, academic integrity form and the final home study exam. The best way to complete our home study program is to work your way through the content of the booklet, taking the self assessments at the end of each unit.
2. When you are confident that you have absorbed the material contained in the booklet:
3. Submit the completed exam and academic integrity form to the Rutgers ERRTC Home Study Program via mail, fax or email (see address below).
4. Upon receipt, the Rutgers ERRTC staff will review the exam and mail you a certificate of completion. This certificate confirms that you have completed the proper study work required to earn continuing education credits.
* Please note that our home study courses are not offered online. *
Continuing Education Hours
Notice to NRPP Certified Professionals:
The National Radon Proficiency Program (NRPP) has indicated that starting 1/1/2011, NRPP licensed individuals cannot take the same continuing education program more than once from a single provider. If you have taken a home study with our office in the past, you will not be able to take that same course again.
Notice to Radon Professionals in the State of Maine
This Waterborne Radon Home Study is approved by the state of Maine as meeting the minimum training requirement for those intending to provide radon in water measurement and/or mitigation services within the state.
Registration Fee:
Substitutions are not permitted for this program.
No meals are provided with this program.
Home Study, No Location
Register Now
To Pay By Credit Card:
First time registering online? Click here for step-by-step instructions.
To Pay By Check, Money Order, or Purchase Order:
**When registering for this course, you must provide a street address! We cannot send your package of course materials to a PO Box. If mailing to a business address, you must include the full company name. **
Program Coordinator: Joe Canzano, 848-932-7317
All of the courses offered by the Rutgers Office of Continuing Professional Education are approved by the New Jersey State Approving Agency for Veterans Training for tuition reimbursement through the GI Bill. For more information about the GI Bill, click here.