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.

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.

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

A groundbreaking book that describes a distinctively Chinese avant-gardism and a modernity that unifies art, politics, and social life. To the extent that Chinese contemporary art has become a global phenomenon, it is largely through the groundbreaking exhibitions curated by Gao Minglu: "China/Avant-Garde" (Beijing, 1989), "Inside Out: New Chinese Art" (Asia Society, New York, 1998), and "The Wall: Reshaping Contemporary Chinese Art" (Albright-Knox Art Gallery, 2005) among them. As the first Chinese writer to articulate a distinctively Chinese avant-gardism and modernity—one not defined by Western chronology or formalism—Gao Minglu is largely responsible for the visibility of Chinese art in the global art scene today. Contemporary Chinese artists tend to navigate between extremes, either embracing or rejecting a rich classical tradition. Indeed, for Chinese artists, the term "modernity" refers not to a new epoch or aesthetic but to a new nation—modernityinextricably connects politics to art. It is this notion of "total modernity" that forms the foundation of the Chinese avant-garde aesthetic, and of this book. Gao examines the many ways Chinese artists engaged with this intrinsic total modernity, including the '85 Movement, political pop, cynical realism, apartment art, maximalism, and the museum age, encompassing the emergenceof local art museums and organizations as well as such major events as the Shanghai Biennial. He describes the inner logic of the Chinese context while locating the art within the framework of a worldwide avant-garde. He vividly describes the Chinese avant-garde's embrace of a modernity that unifies politics, aesthetics, and social life, blurring the boundaries between abstraction, conception, and representation. Lavishly illustrated with color images throughout, this book will be a touchstone for all considerations of Chinese contemporary art.

“Messy Roots is a laugh-out-loud, heartfelt, and deeply engaging story of their journey to find themself--as an American, as the daughter of Chinese immigrants, as a queer person, and as a Wuhanese American in the middle of a pandemic.”—Malaka Gharib, author of I Was Their American Dream After spending her early years in Wuhan, China, riding water buffalos and devouring stinky tofu, Laura immigrates to Texas, where her hometown is as foreign as Mars—at least until 2020, when COVID-19 makes Wuhan a household name. In Messy Roots, Laura illustrates her coming-of-age as the girl who simply wants to make the basketball team, escape Chinese school, and figure out why girls make her heart flutter. Insightful, original, and hilarious, toggling seamlessly between past and present, China and America, Gao’s debut is a tour de force of graphic storytelling.

Gao Zhisheng was one of Beijing's most successful lawyers. Self-taught and brought up in poverty, he came to prominence through his defense of individuals persecuted by the Chinese government for their religion and practice of Falun Gong, before being detained, tortured, and imprisoned himself by the same regime. These pages are not an easy read, because they detail the regime's attempts to break one of the greatest spirits of our time. Despite this, Gao Zhisheng's unwavering convictions, profound beliefs, and commitment to humanity shine through.

the worldwide bestselling novel by the winner of the 2000 Nobel Prize for Literature.Soul Mountain is a picaresque novel of immense wisdom and sparse beauty, bursting with knowledge and experience and portraying a culture as vast and fascinating as the history of humankind itself.In China in the early eighties, the book's central character embarks on a cross-country journey in search of the mysterious 'Mountain'. Along the way he collects stories, lovers, spiritual wisdom and undergoes myriad experiences that are sometimes violent, sometimes frightening, sometimes funny, but always enriching. He researches the origins of humankind and Chinese culture, and explores philosophical issues such as truth, knowledge and how oneᱠchildhood affects later life. At the end of the book, he realises that all along what was important was not finding the elusive Soul Mountain, but rather the journey itself. Part love story, part fable, part philosophical treatise and part travel journal, this is one of the most challenging, rewarding and inventive works of fiction since Ulysses.

The Modern Chinese Folklore Movement coalesced at National Peking University between 1918 and 1926. A group of academics, inspired by Western thought, tried to revitalize the study of folklore to stave off postwar disillusionment with Chinese elite culture. By documenting this phenomenon's origins and evolution, Jie Gao opens a new chapter in the world history of the Folklore Movement. Largely unknown in the West and underappreciated in China, the Chinese branch failed to achieve its goal of reinvigorating the nation. But it helped establish a modern discipline, promoting a spirit of academic independence that continues to influence Chinese intellectuals today.