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.

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.

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.

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.

FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.

“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.

Book description to come.