subsidiary account | detail account

subsidiary account [ detail account ]

detail account | subsidiary account

subsidiary trial balance

Definition: Repeated, voluntary or involuntary passage of faeces, usually of normal or near-normal consistency, in places not appropriate for that purpose in the individual's own sociocultural setting. The condition may represent an abnormal continuation of normal infantile incontinence, it may involve a loss of continence following the acquisition of bowel control, or it may involve the deliberate deposition of faeces in inappropriate places in spite of normal physiological bowel control. The condition may occur as a monosymptomatic disorder, or it may form part of a wider disorder, especially an emotional disorder (F93.-) or a conduct ...[+++]disorder (F91.-). | Functional encopresis Incontinence of faeces of nonorganic origin Psychogenic encopresis

special purpose financial statement

consumer-to-consumer site | c2c site | consumer-to-consumer website | c2c website

particular power | particular power of appointment

34. Considers that Court of Auditors' reports, and particularly the special reports, are an important contribution to move towards an improved spending approach with regards to the Union funds; is of the opinion that the Court of Auditors' reports could have even more added value if they were complemented by a certain number of corrective measures to be taken by the Union, and an expected timing to implement them, in order to reach the goals and objectives defined by the Union programme, fund, or policy; considers that this enhanced ...[+++] focus on outputs, and in particular long-term outcomes, according to the efficiency and effectiveness principles, would therefore improve the needed follow-up process to be carried out by the Court of Auditors in which the effects of the proposed recommendations would be monitored;

34. Considers that Court of Auditors' reports, and particularly the special reports, are an important contribution to move towards an improved spending approach with regards to the Union funds; is of the opinion that the Court of Auditors' reports could have even more added value if there were complemented by a certain number of corrective measures to be taken by the Union, and an expected timing to implement them, in order to reach the goals and objectives defined by the Union programme, fund, or policy; considers that this enhance ...[+++]d focus on outputs, and in particular long-term outcomes, according to the efficiency and effectiveness principles, would therefore improve the needed follow-up process to be carried out by the Court of Auditors in which the effects of the proposed recommendations would be monitored;

G. whereas the rights of minorities should be further advanced, especially those of the Roma minority and the LGBTI community; whereas the living conditions of the Roma in Albania are appalling and need to be swiftly improved, in particular as regards Roma people’s access to registration, housing and education and the inclusion of Roma children in the educational system – from pre-school level to higher education;

3. Welcomes the audit strategy of the Court of Auditors for the period 2009-2012 and supports its priority goals (maximising the overall impact from its audits and increasing efficiency by making best use of resources); expects the Court of Auditors to report on the steps taken to implement this audit strategy as well as to demonstrate the progress in this direction using the Key Performance Indicators (KPI), in particular with the introduction of KPI 1 to 4 in 2010; particularly welcomes the plan to publish follow-ups in respect of the special reports to increase their impact;