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Corporate title
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Corporate titles or business titles are given to company and organization officials to show what duties and responsibilities they have in the organization. Such titles are used in publicly and privately held for-profit corporations, in addition, many non-profit organizations, educational institutions, partnerships, and sole proprietorships also confer corporate titles. There are considerable variations in the composition and responsibilities of corporate titles, typically, senior managers are higher than vice presidents, although many times a senior officer may also hold a vice president title, such as Executive Vice President and Chief Financial Officer. The board of directors is not part of management itself. A corporation often consists of different businesses, whose senior executives report directly to the CEO or COO, if organized as a division then the top manager is often known as an Executive Vice President. If that business is a subsidiary which has more independence, then the title might be chairman. In many countries, particularly in Europe and Asia, there is an executive board for day-to-day business. In these countries, the CEO presides over the board and the chairman presides over the supervisory board. This ensures a distinction between management by the board and governance by the supervisory board. This seemingly allows for clear lines of authority, there is a strong parallel here with the structure of government, which tends to separate the political cabinet from the management civil service. State laws in the United States traditionally required certain positions to be created within every corporation, such as president, secretary, some states that do not employ the MBCA continue to require that certain offices be established. Under the law of Delaware, where most large US corporations are established, every corporation incorporated in California must have a chairman of the board or a president, as well as a secretary and a chief financial officer. LLC-structured companies are run directly by their members, but the members can agree to appoint officers such as a CEO. American companies are generally led by an executive officer. In some companies, the CEO also has the title of president, in other companies, the president is a different person, and the primary duties of the two positions are defined in the companys bylaws. The next level, which are not executive positions, is middle management and may be called president, director or manager, depending on the size. In British English, the title of managing director is generally synonymous with that of executive officer. These titles are the titles that are used on business cards
2.
Finance
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Finance is a field that deals with the study of investments. It includes the dynamics of assets and liabilities over time under conditions of different degrees of uncertainty, Finance can also be defined as the science of money management. Finance aims to price assets based on their level and their expected rate of return. Finance can be broken into three different sub-categories, public finance, corporate finance and personal finance. g, health and property insurance, investing and saving for retirement. Personal finance may also involve paying for a loan, or debt obligations, net worth is a persons balance sheet, calculated by adding up all assets under that persons control, minus all liabilities of the household, at one point in time. Household cash flow totals up all the sources of income within a year. From this analysis, the financial planner can determine to what degree, adequate protection, the analysis of how to protect a household from unforeseen risks. These risks can be divided into the following, liability, property, death, disability, health, some of these risks may be self-insurable, while most will require the purchase of an insurance contract. Determining how much insurance to get, at the most cost effective terms requires knowledge of the market for personal insurance, business owners, professionals, athletes and entertainers require specialized insurance professionals to adequately protect themselves. Since insurance also enjoys some tax benefits, utilizing insurance investment products may be a piece of the overall investment planning. Tax planning, typically the income tax is the single largest expense in a household, managing taxes is not a question of if you will pay taxes, but when and how much. Government gives many incentives in the form of tax deductions and credits, most modern governments use a progressive tax. Typically, as ones income grows, a marginal rate of tax must be paid. Understanding how to take advantage of the tax breaks when planning ones personal finances can make a significant impact in which it can later save you money in the long term. Investment and accumulation goals, planning how to accumulate enough money - for large purchases, major reasons to accumulate assets include, purchasing a house or car, starting a business, paying for education expenses, and saving for retirement. Achieving these goals requires projecting what they will cost, and when you need to withdraw funds that will be necessary to be able to achieve these goals, a major risk to the household in achieving their accumulation goal is the rate of price increases over time, or inflation. Using net present value calculators, the planner will suggest a combination of asset earmarking. In order to overcome the rate of inflation, the investment portfolio has to get a higher rate of return, managing these portfolio risks is most often accomplished using asset allocation, which seeks to diversify investment risk and opportunity
3.
Financial plan
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This often includes a budget which organizes an individuals finances and sometimes includes a series of steps or specific goals for spending and saving in the future. This plan allocates future income to various types of expenses, such as rent or utilities, and also reserves some income for short-term and long-term savings. A financial plan is referred to as an investment plan. In business, a plan can refer to the three primary financial statements created within a business plan. Financial forecast or financial plan can refer to an annual projection of income and expenses for a company. A financial plan can also be an estimation of cash needs, a financial plan may contain prospective financial statements, which are similar, but different, than a budget. Financial plans are the ENTIRE financial accounting overview of a company, complete financial plans contain all periods and transaction types. Its a combination of the statements which independently only reflect a past, present. The confusion surrounding the financial plans might stem from the fact that there are many types of financial statement reports. Individually, financial statements show either the past, present, or future financial results, more specifically, financial statements also only reflect the specific categories which are relevant. For instance, investing activities are not adequately displayed in a balance sheet, a financial plan is a combination of the individual financial statements and reflect all categories of transactions over time. Some period-specific financial statement examples include pro forma statements and prospective statements, compilations are a type of service which involves presenting, in the form of financial statements, information that is the representation of management. There are two types of financial statements, financial forecasts & financial projections and both relate to the current/future time period. Prospective financial statements are of two types- forecasts and projections, forecasts are based on managements expected financial position, results of operations, and cash flows. Pro Forma statements take previously recorded results, the financial data. This publication outlines the financial planners job, and explains the process of financial planning. The accounting and finance industries have distinct responsibilities and roles, when the products of their work are combined, it produces a complete picture, a financial plan. A financial analyst studies the data and facts, which are processed, recorded, normally, finance personnel study the data results - meaning what has happened or what might happen - and propose a solution to an inefficiency
4.
Board of directors
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A board of directors is a body of elected or appointed members who jointly oversee the activities of a corporation or organization, which can include a non-profit organization or a government agency. A board of directors activities are determined by the powers, duties and responsibilities conferred on it by an authority outside itself and these matters are typically detailed in regulations or in the organizations constitution and bylaws. These authorities may specify the number of members of the board, how they are to be chosen, and how often they are to meet. In an organization with voting members, the board is accountable to, and might be subordinate to, the full membership. In a stock corporation, non-executive directors are voted for by the shareholders, the board of directors appoints the chief executive officer of the corporation and sets out the overall strategic direction. In corporations with dispersed ownership, the identification and nomination of directors are often done by the board itself, in a non-stock corporation with no general voting membership, the board is the supreme governing body of the institution, its members are sometimes chosen by the board itself. Other names include Board of directors and advisors, board of governors, board of managers, board of regents, board of trustees and it may also be called the executive board and is often simply referred to as the board. For companies with publicly trading stock, these responsibilities are typically much more rigorous, typically, the board chooses one of its members to be the chairman, who holds whatever title is specified in the bylaws or articles of association. However, in organizations, the members elect the president of the organization. The directors of an organization are the persons who are members of its board, several specific terms categorize directors by the presence or absence of their other relationships to the organization. An inside director is a director who is also an employee, officer, chief executive, major shareholder, inside directors represent the interests of the entitys stakeholders, and often have special knowledge of its inner workings, its financial or market position, and so on. Executive directors often have an area of responsibility in the organization, such as finance, marketing, human resources. An outside director is a member of the board who is not otherwise employed by or engaged with the organization, a typical example is a director who is president of a firm in a different industry. Outside directors are not employees of the company or affiliated with it in any other way, outside directors bring outside experience and perspectives to the board. One of the arguments for having outside directors is that they can keep a eye on the inside directors. Outside directors are unlikely to tolerate insider dealing between insider directors, as outside directors do not benefit from the company or organization, outside directors are often useful in handling disputes between inside directors, or between shareholders and the board. They are thought to be advantageous because they can be objective, director - a person appointed to serve on the board of an organization, such as an institution or business. This practice results in an interlocking directorate, where a small number of individuals have significant influence over a large number of important entities
5.
Chartered Financial Analyst
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The Chartered Financial Analyst Program is a professional credential offered internationally by the American-based CFA Institute to investment and financial professionals. A candidate who successfully completes the program and meets other professional requirements is awarded the CFA charter, as of July 2014, there are approximately 120,000 charterholders in 35 countries. The top employers of CFA Charterholders globally are UBS, JP Morgan, Citigroup, Morgan Stanley, successful candidates take an average of four years to earn their CFA charter. The program covers a range of topics relating to investment management, financial analysis, stocks, bonds and derivatives. The predecessor of CFA Institute, the Financial Analysts Federation, was established in 1947 as an organization for investment professionals. The earliest CFA charterholders were grandfathered in through work experience only, then, the series of three exams was established along with requirements to being a practitioner for several years to qualify to take the exams. In 1990, in the hopes of boosting the credentials public profile, the CFA Institute merged with the FAF, the CFA program began in the United States but has become increasingly international with many people becoming charterholders across Europe, Asia and Australia. By 2003 fewer than half the candidates in the CFA program were based in the United States and Canada, the number of charterholders in India and China had increased by 25% and 53%, respectively, from 2005-06. To become a charterholder, candidates must satisfy the following requirements, independent of any other requirements for becoming a charterholder, the CFA Program takes an average of four years for candidates to complete. However, a degree may not be a requirement. Candidates take one exam per year over three years, assuming a pass on the first attempt, Level II and III pass rates apply to candidates that must have already passed the prior level. All three exams are administered on paper on a day, the Level I exam is administered twice a year. The Level II and III exams are administered once a year, each exam consists of two three-hour sessions. Level I has 240 independent, multiple-choice questions—all information required to answer the question is contained in the question, Level II has 120 multiple-choice questions, organized as 20 six-question item sets, each set having its own vignette of facts. To answer each question, the candidate must refer to the vignette as there is insufficient information in the question stem, Level III consists of a session of constructive response, essay-type questions, and a session of 10 six-question item sets as in the Level II exam. On the multiple-choice/item set sections, there is no penalty for wrong answers, for the test, only two models of calculator are allowed, and the Texas Instruments BA II Plus. Failing candidates are informed of their rank within the body of failing candidates. The Board of Governors reviews the results of the setting process
6.
Accounting
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Accounting or accountancy is the measurement, processing and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494, practitioners of accounting are known as accountants. The terms accounting and financial reporting are often used as synonyms, Accounting can be divided into several fields including financial accounting, management accounting, external auditing, and tax accounting. Accounting information systems are designed to support accounting functions and related activities, Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are audited by accounting firms, and are prepared in accordance with generally accepted accounting principles. GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board in the United States, as of 2012, all major economies have plans to converge towards or adopt the International Financial Reporting Standards. The history of accounting is thousands of old and can be traced to ancient civilizations. By the time of the Emperor Augustus, the Roman government had access to detailed financial information, double-entry bookkeeping developed in medieval Europe, and accounting split into financial accounting and management accounting with the development of joint-stock companies. The first work on a double-entry bookkeeping system was published in Italy, both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words accompting and accountantship used in the 18th century. In Middle English the verb to account had the form accounten, which was derived from the Old French word aconter, which is in turn related to the Vulgar Latin word computare, meaning to reckon. The base of computare is putare, which meant to prune, to purify, to correct an account, hence, to count or calculate. The word accountant is derived from the French word compter, which is derived from the Italian. Accountancy refers to the occupation or profession of an accountant, particularly in British English, Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems. Financial accounting focuses on the reporting of a financial information to external users of the information, such as investors. It calculates and records business transactions and prepares financial statements for the users in accordance with generally accepted accounting principles. GAAP, in turn, arises from the agreement between accounting theory and practice, and change over time to meet the needs of decision-makers. This branch of accounting is also studied as part of the exams for qualifying as an actuary. It is interesting to note that two professionals, accountants and actuaries, have created a culture of being archrivals
7.
Certified Public Accountant
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Certified Public Accountant is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services directly to the public and it is awarded by each of the 50 states for practice in that state. Additionally, almost every state has passed mobility laws in order to practice in their state by CPAs from other states. Continuing professional education is required to maintain licensure. In most U. S. states, only CPAs are legally able to provide to the public opinions on financial statements. Many CPAs are members of the American Institute of Certified Public Accountants, State laws vary widely regarding whether a non-CPA is even allowed to use the title accountant. Many other countries use the title CPA to designate local public accountants. The primary functions performed by CPAs relate to assurance services and these CPAs do not provide services directly to the public. This incident resulted in many accounting firms divesting in their consulting divisions, in audit engagements, CPAs are required by professional standards and Federal and State laws to maintain independence from the entity for which they are conducting an attestation engagement. However, most individual CPAs who work as consultants do not also work as auditors, CPAs also have a niche within the income tax return preparation industry. Many small to mid-sized firms have both a tax and an auditing department, along with attorneys and enrolled agents, CPAs may represent taxpayers in matters before the Internal Revenue Service. The CPA designation was first established in law in New York State on April 17,1896, eligibility to sit for the Uniform CPA Exam is determined by individual state boards of accountancy. Many states have adopted what is known as the 150 hour rule, the Uniform CPA Exam tests general principles of state law such as the laws of contracts and agency and some federal laws as well. Although the CPA exam is uniform, licensing and certification requirements are imposed separately by each states laws, State requirements for the CPA qualification can be summed up as the Three Es—Education, Examination and Experience. The education requirement normally must be fulfilled as part of the eligibility criteria to sit for the Uniform CPA Exam, the examination component is the Uniform CPA Exam itself. Some states have a system whereby an individual would first become certified—usually by passing the Uniform CPA Exam. That individual would then later be eligible to be licensed once a certain amount of experience is accomplished. Other states have a system whereby an individual would be certified and licensed at the same time when both the CPA exam is passed and the work experience requirement has been met
8.
Certified Management Accountant
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IMA’s CMA® certification is a professional credential that can be earned in the advanced management accounting and financial management fields. The CMA is a U. S. -based, globally recognized certification offered by The Institute of Management Accountants, to date, more than 50,000 CMAs have been certified in more than 100 countries. The Certified Management Accountant Exam is a two part exam that must be passed as a prerequisite to earning the CMA designation, prior to 2010, the CMA exam was organized into four parts, Business Analysis, Management Accounting and Reporting, Strategic Management. The CMA exams are given during three testing window periods, January/February, May/June and September/October at Prometric centers, each exam consists of descriptive questions and two 30-minute essay questions. Candidates are given 3 hours to complete the multiple choice section, candidates must show their work for the essay questions in order to receive credit. Parts 1 and 2 of the CMA exam are scored on a scale of 0-500 with a raw score converted to a uniform scaled score against all exam candidates. On this scale, a score of 360 represents the minimum passing scaled score, candidates are given three years from registering to pass both parts of the exam. Worldwide, the exam had a rate of 35% for Part 1. Bachelors degree from a college or university 2. For certified CMAs,30 hours of CPE credits, including two hours of ethics, and annual IMA Membership are required to maintain active status
9.
Chartered Certified Accountant
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Chartered Certified Accountant was historically seen as a British qualified accountant designation awarded by the Association of Chartered Certified Accountants. However, although ACCA is UK based, it is a body for professional accountants with 170,000 qualified members and 436,000 students globally. Support offices/centres exist in 91 countries, the term Chartered Certified Accountant was introduced in 1996. Prior to that date, ACCA members were known as Certified Accountant and it is still permissible for an ACCA member to use this term. The term Chartered refers to the Royal Charter granted by Her Majesty Queen Elizabeth II of the United Kingdom, Chartered Certified Accountants work in all fields of business and finance. Some are engaged in public work, others work in the private sector. Since Chartered Certified Accountant is a protected term, individuals who describe themselves as such must be members of ACCA. The current syllabus is made up of 14 examinations, although some exemptions are available
10.
Federal government of the United States
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The Federal Government of the United States is the national government of the United States, a republic in North America, composed of 50 states, one district, Washington, D. C. and several territories. The federal government is composed of three branches, legislative, executive, and judicial, whose powers are vested by the U. S. Constitution in the Congress, the President, and the courts, including the Supreme Court. The powers and duties of these branches are defined by acts of Congress. The full name of the republic is United States of America, no other name appears in the Constitution, and this is the name that appears on money, in treaties, and in legal cases to which it is a party. The terms Government of the United States of America or United States Government are often used in documents to represent the federal government as distinct from the states collectively. In casual conversation or writing, the term Federal Government is often used, the terms Federal and National in government agency or program names generally indicate affiliation with the federal government. Because the seat of government is in Washington, D. C, Washington is commonly used as a metonym for the federal government. The outline of the government of the United States is laid out in the Constitution, the government was formed in 1789, making the United States one of the worlds first, if not the first, modern national constitutional republics. The United States government is based on the principles of federalism and republicanism, some make the case for expansive federal powers while others argue for a more limited role for the central government in relation to individuals, the states or other recognized entities. For example, while the legislative has the power to create law, the President nominates judges to the nations highest judiciary authority, but those nominees must be approved by Congress. The Supreme Court, in its turn, has the power to invalidate as unconstitutional any law passed by the Congress and these and other examples are examined in more detail in the text below. The United States Congress is the branch of the federal government. It is bicameral, comprising the House of Representatives and the Senate, the House currently consists of 435 voting members, each of whom represents a congressional district. The number of each state has in the House is based on each states population as determined in the most recent United States Census. All 435 representatives serve a two-year term, each state receives a minimum of one representative in the House. There is no limit on the number of terms a representative may serve, in addition to the 435 voting members, there are six non-voting members, consisting of five delegates and one resident commissioner. In contrast, the Senate is made up of two senators from each state, regardless of population, there are currently 100 senators, who each serve six-year terms
11.
Office of Management and Budget
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The Office of Management and Budget is the largest office within the Executive Office of the President of the United States. The current OMB Director is Mick Mulvaney, the OMB Director reports to the President, Vice President and the White House Chief of Staff. The Bureau of the Budget was moved to the Executive Office of the President in 1939 and was run by Harold D. Smith during the rapid expansion of spending during the Second World War. The Bureau was reorganized into the Office of Management and Budget in 1970 during the Nixon administration, the first OMB included Roy Ash, Paul ONeill, Fred Malek and Frank Zarb and two dozen others. OMB prepares the Presidents budget proposal to Congress and supervises the administration of the executive branch agencies, OMB evaluates the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities. OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the presidents budget, OMB also oversees and coordinates the administrations procurement, financial management, information, and regulatory policies. OMB manages other agencies financials, paperwork, and IT, the Office is made up mainly of career appointed staff who provide continuity across changes of party and persons in the White House. Approximately half of all OMB staff are assigned to these offices, program examiners can be assigned to monitor one or more federal agencies or may be deployed by a topical area, such as monitoring issues relating to U. S. Navy warships. These staff have dual responsibility for management and budgetary issues, as well as responsibility for giving expert advice on all aspects relating to their programs. Each year they review federal agency budget requests and help decide what resource requests will be sent to Congress as part of the presidents budget and they are often called upon to provide analysis information to any EOP staff member. Other offices are OMB-wide support offices which include the Office of General Counsel, the Office of Legislative Affairs, the Budget Review Division, the BRD performs government-wide budget coordination and is largely responsible for the technical aspects relating to the release of the presidents budget each February. The Legislative Reference Division has the important role of being the clearing house across the federal government for proposed legislation or testimony by federal officials. It distributes proposed legislation and testimony to all relevant federal reviewers and they are also responsible for writing an Enrolled Bill Memorandum to the president once a bill is presented by both bodies of Congress for the presidents signature. They also issue Statements of Administration Policy that let Congress know the White Houses official position on proposed legislation. S. com, August 22,2005
12.
Office of Federal Financial Management
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The Office of Federal Financial Management is a component of the United States Office of Management and Budget, which is part of the Executive Office of the President of the United States. The President of the United States appoints the Controller, who serves as the officer of OFFM. The current OFFM Controller is David Mader, OFFM is made up of two branches, the Management Controls and Assistance Branch and the Accountability, Performance and Reporting Branch. OFFMs mission is to support the effective and transparent use of Federal financial resources, OFFM was established by the Chief Financial Officers Act of 1990
13.
Office of Fiscal Service
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The Office of Fiscal Service is an agency of the United States federal government in the United States Department of the Treasury. The office is led by the Fiscal Assistant Secretary of the Treasury, the Fiscal Assistant Secretary reports to the United States Secretary of the Treasury through the Under Secretary of the Treasury for Domestic Finance. Within the Office of Fiscal Operations and Policy are, The Office of Cash and Debt Management, the office also produces the cash and debt forecasts used to determine the size and timing of the governments financing operations. The Office of Investment Fund Administration, which oversees the operations of Investment Fund administration, the Office promotes and facilitates efforts to develop and include more useful, reliable and timely financial information in the Financial Report
14.
United States Department of the Treasury
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The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue, the Department is administered by the Secretary of the Treasury, who is a member of the Cabinet. On February 13,2017, the Senate confirmed Steven Mnuchin as Secretary of the Treasury, the first Secretary of the Treasury was Alexander Hamilton, who was sworn into office on September 11,1789. Hamilton was asked by President George Washington to serve after first having asked Robert Morris, Hamilton almost single-handedly worked out the nations early financial system, and for several years was a major presence in Washingtons administration as well. His portrait is on the obverse of the U. S. ten-dollar bill while the Treasury Department building is shown on the reverse. Besides the Secretary, one of the best-known Treasury officials is the Treasurer of the United States whose signature, along with the Treasury Secretarys, the Treasury prints and mints all paper currency and coins in circulation through the Bureau of Engraving and Printing and the United States Mint. The Department also collects all federal taxes through the Internal Revenue Service, the Congress had no power to levy and collect taxes, nor was there a tangible basis for securing funds from foreign investors or governments. The delegates resolved to issue paper money in the form of bills of credit, the Congress stipulated that each of the colonies contribute to the Continental governments funds. With the signing of the Declaration of Independence on July 4,1776, despite the infusion of foreign and domestic loans to pay for a war of independence, the United Colonies were unable to establish a well-organized agency for financial administration. Michael Hillegas was first called Treasurer of the United States on May 14,1777, the Treasury Office was reorganized three times between 1778 and 1781. The $241.5 million of paper Continental Dollars devalued rapidly, by May 1781, the dollar collapsed at a rate of from 500 to 1000 to 1 against hard currency. Protests against the worthless money swept the colonies and angry Americans coined the expression not worth a Continental, Robert Morris was designated Superintendent of Finance in 1781 and restored stability to the nations finances. Morris, a colonial merchant, was nicknamed the Financier because of his reputation for procuring funds or goods on a moments notice. His staff included a Comptroller, a Treasurer, a Register, and auditors, who managed the finances through 1784. The Treasury Board of three Commissioners continued to oversee the finances of the confederation of former colonies until September 1789, the First Congress of the United States was called to convene in New York on March 4,1789, marking the beginning of government under the Constitution. Alexander Hamilton took the oath of office as the first Secretary of the Treasury on September 11,1789, Hamilton had served as George Washingtons aide-de-camp during the Revolution, and was of great importance in the ratification of the Constitution. Because of his financial and managerial acumen, Hamilton was a choice for solving the problem of the new nations heavy war debt. Hamiltons first official act was to submit a report to Congress in which he laid the foundation for the financial health
15.
Widget (GUI)
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A control element in a graphical user interface is an element of interaction, such as a button or a scroll bar. Controls are software components that a user interacts with through direct manipulation to read or edit information about an application. User interface libraries such as Windows Presentation Foundation, GTK+, and Cocoa, contain a collection of controls, each widget facilitates a specific type of user-computer interaction, and appears as a visible part of the applications GUI as defined by the theme and rendered by the rendering engine. The theme makes all widgets adhere to an aesthetic design. Some widgets support interaction with the user, for labels, buttons. Others act as containers that group the widgets added to them, for windows, panels. Graphical user interface builders facilitate the authoring of GUIs in a WYSIWYG manner employing a user interface markup language and they automatically generate all the source code for a widget from general descriptions provided by the developer, usually through direct manipulation. Any widget displays an information arrangement changeable by the user, such as a window or a text box, the defining characteristic of a widget is to provide a single interaction point for the direct manipulation of a given kind of data. In other words, widgets are basic visual building blocks which, combined in an application, hold all the data processed by the application, GUI widgets are graphical elements used to build the human-machine-interface of a program. GUI widgets are implemented like software components, widget toolkits and software frameworks, like e. g. GTK+ or Qt, contain them in software libraries so that programmers can use them to build GUIs for their programs. A family of common reusable widgets has evolved for holding general information based on the Palo Alto Research Center Inc. research for the Xerox Alto User Interface, various implementations of these generic widgets are often packaged together in widget toolkits, which programmers use to build graphical user interfaces. Most operating systems include a set of widgets that a programmer can incorporate in an application. Each type of widget generally is defined as a class by object-oriented programming, therefore, many widgets are derived from class inheritance. In the context of an application, a widget may be enabled or disabled at a point in time. An enabled widget has the capacity to respond to events, such as keystrokes or mouse actions, a widget that cannot respond to such events is considered disabled. The appearance of a widget typically differs depending on whether it is enabled or disabled, when disabled, see the adjacent image for an example. These kinds of widgets are hosted by a widget engine, “Widget” entered American English around 1920, as a generic term for any useful device, particularly a product manufactured for sale. In computer use it has been borrowed as a form of “window gadget
16.
Government Accountability Office
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The Government Accountability Office is a government agency that provides auditing, evaluation, and investigative services for the United States Congress. It is the audit institution of the federal government of the United States. The GAO was established as the General Accounting Office by the Budget and Accounting Act of 1921. reports recommendations looking to greater economy or efficiency in public expenditures. The name was changed in 2004 to Government Accountability Office by the GAO Human Capital Reform Act to better reflect the mission of the office, while most other countries have government entities similar to the GAO, their focus is primarily on conducting financial audits. The GAOs auditors conduct not only financial audits, but also engage in an assortment of performance audits. News media often draw attention to the GAOs work by publishing stories on the findings, members of Congress also frequently cite the GAOs work in statements to the press, congressional hearings, and floor debates on proposed legislation. The GAO is headed by the general of the U. S. a professional. The comptroller general is appointed by the president, by and with the advice and consent of the Senate, for a 15-year, the president selects a nominee from a list of at least three individuals recommended by an eight-member bipartisan, bicameral commission of congressional leaders. During such term, the general has standing to pursue litigation to compel access to federal agency information. The comptroller general may not be removed by the president, since 1921, there have been only seven comptrollers general, and no formal attempt has ever been made to remove a comptroller general. Labor-management relations became fractious during the 9-year tenure of the 7th comptroller general, on September 19,2007, GAO analysts voted by a margin of two to one, in a 75% turnout, to establish the first union in the GAOs 86-year history. The analysts voted to affiliate with the International Federation of Professional and Technical Engineers, there are more than 1,800 analysts in the GAO analysts bargaining unit, the local voted to name itself IFPTE Local 1921, in honor of the date of the GAOs establishment. On February 14,2008, the GAO analysts union approved its first-ever negotiated pay contract with management and these standards pertain to auditors professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. In 1992 the GAO hosted XIV INCOSAI, the triennial convention of the International Organization of Supreme Audit Institutions. Due to its nature of a specific meta-study, the Ig Nobel Prize motivation described it as a report about the report about reports about reports, GAO often produces highlights of its reports that serve as a statement for the record for various subcommittees of the United States Congress. Many reports are issued periodically and take a view of U. S. agencies operations. GAO also produces annual reports on key issues such as Duplication and Cost savings, the GAO prepares some 900 reports annually. GAO publishes reports and information relating to, inter alia, Each year the GAO issues a report on the financial statements of the United States Government
17.
Treasurer
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A treasurer is the person responsible for running the treasury of an organization. The adjective for a treasurer is normally tresorial, the adjective treasurial normally means pertaining to a treasury, rather than the treasurer. The Treasury of a country is the department responsible for the economy, finance. The Treasurer is generally the head of the Treasury, although, in countries the treasurer reports to a Secretary of the Treasury. In Australia, the Treasurer is a senior Minister and usually the second most important member of the Government after the Prime Minister, from 1867 to 1993, the Ministry of Finance was called the Treasurer of Ontario. Originally the word referred to the person in charge of the treasure of a noble, however, in the UK during the 17th Century, a position of Lord High Treasurer was used on several occasions as the third great officer of the Crown. Now the title First Lord of the Treasury is the title of the British Prime Minister. In corporations, the Treasurer is the head of the treasury department. They also typically advise the corporation on matters relating to corporate finance and they could also have oversight of other areas, such as the purchase of insurance. The International Group of Treasury Associations is composed of about 30 treasurers organizations in the world, in Europe, the European Associations of Corporate Treasurers federates 17 national treasurers associations from 16 countries. The Certified Treasury Professional designation serves as the certification for treasury managers. In UK and other Commonwealth countries, they have their own ACT qualification and it is a UK Chartered institute and offers various certifications and diplomas. Membership could be obtained through general route or Fast Track route, the latter offers to members of UK CCAB institutes plus CIMA. The qualification is portal through Commonwealth countries and therefore global, in the Inns of Court, the professional associations for barristers in England and Wales, the bencher or Master of the bench who heads the Inn for that year holds the title Master Treasurer. This title is used by other legal associations sharing a British heritage. The treasurer would also be part of the group which would oversee how the money is spent and it is their responsibility to ensure that the organization has enough money to carry out their stated aims and objectives, and that they do not overspend, or under spend. They also report to the board meetings and/or to the general membership the financial status of the organization to ensure checks, accurate records and supporting documentation must be kept to a reasonable level of detail that provides a clear audit trail for all transactions. Bursary Certified Treasury Professional Chief financial officer Comptroller Comptroller and Auditor General National Association of Parliamentarians®, independence, MO, National Association of Parliamentarians®
