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CGFM Certified Government fiscal Manager(R) (CGFM)

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CGFM exam Dumps Source : Certified Government fiscal Manager(R) (CGFM)

Test Code : CGFM
Test designation : Certified Government fiscal Manager(R) (CGFM)
Vendor designation : Financial
real questions : 203 true Questions

Certified Government fiscal Manager(R)

Critics avow CFPB nominee Kathy Kraninger lacks the adventure to subsist the nation's genuine customer fiscal watchdog | killexams.com true Questions and Pass4sure dumps

but the nomination seems designed to subsist positive that Mick Mulvaney, who has been serving because the bureau’s performing director due to the fact November, can wait on the job, Jaret Seiberg, an analyst with brokerage and investment bank Cowen & Co., wrote in a research keep Monday.


New Polycom Immersive Telepresence service software Ensures World-category carrier From certified partners | killexams.com true Questions and Pass4sure dumps

PLEASANTON, CA -- (Marketwire) -- 10/22/09 -- Polycom, Inc. (NASDAQ: PLCM), the world chief in telepresence, video and voice conversation solutions, these days announced a fresh certification program for partners that present managed network capabilities, moreover called Video community Operations core (VNOC) features, for Polycom immersive telepresence options. The Polycom Immersive Telepresence VNOC carrier provider Certification program features the business's most stringent requirements to execute inescapable pleasant and reliability of functions and the best consumer journey for purchasers.

The software features both "certified" and "superior licensed" necessities. The "certified" program offers partners with the skills and capabilities to bring and assist immersive telepresence VNOC provider choices. licensed TVP partners need to attend intensive VNOC technical and most advantageous apply training, as well as meet lab and practicing necessities. Polycom "advanced licensed" partners need to additionally complete advanced lab and practicing necessities, adhere to program governance and comprehensive operational audits supported by using Polycom.

Polycom reseller companions BT and Nortel beget executed Polycom's highest certifications for telepresence carrier and reseller status with Polycom superior certified Immersive Telepresence VNOC service provider popularity, and Polycom Telepresence licensed Plus reseller repute. Polycom reseller accomplice AVI-SPL has done Polycom advanced certified Immersive Telepresence VNOC provider provider status, and Polycom Telepresence licensed reseller reputation.

in addition, Polycom VNOC birth companions Glowpoint and Iformata Communications beget moreover performed Polycom superior certified Immersive Telepresence VNOC service company fame.

The program ensures customers that licensed channel and start partners beget completed rigorous product training; beget the potential and capabilities for troubleshooting, trying out, ameliorate and replace verification; beget tighter integration with Polycom global services; beget coordinated access to Polycom engineering teams in lead of VNOC provider birth; beget accomplished an entire process audit, guaranteeing compliance with every bit of Polycom-defined necessities; and execute the most of proven and discrete Polycom just operational procedures in uphold of Polycom immersive telepresence solutions and VNOC capabilities.

Polycom Immersive Telepresence VNOC provider company partners additionally receive early access to fresh products and product enhancements to subsist positive seamless assist as fresh products and capabilities approach to market.

agencies of every bit of sizes and throughout industries are adopting visual conversation to permit americans and groups to drudgery more easily and successfully across distances each within and across corporations, which may result in reduced working costs with the aid of changing the deserve to fade back and forth and decreased shuttle-associated carbon emissions. The price of the video conferencing market is decided to post a compound annual growth cost (CAGR) of 17.8 p.c between 2008 and 2013, rising from $3.8 billion to $eight.6 billion in keeping with Gartner, Inc.(1)

aiding costs:

Geno Alissi, Senior vice chairman and well-known manager, international functions, Polycom

"The Polycom Immersive Telepresence VNOC provider issuer Certification application establishes comprehensive requirements that ensure shoppers receive world-class immersive telepresence VNOC carrier best and assist from their licensed partners."

Ron Myers, vp of Channels, Polycom

"visible communications presents giant opportunities for qualified channel companions. Polycom believes they are on the forefront of wide-scale adoption, and Polycom certified partners are neatly located to capitalize on this becoming market probability. With solutions fancy telepresence, companions can aid seriously change how their customers role and expand what's feasible in their companies, whereas on the equal time delivering quick ROI by using lower fade back and forth prices and travel-related carbon emissions."

Jeff Prestel, universal supervisor, BT Conferencing, Video company Unit

"We're completely satisfied to subsist a Polycom advanced licensed Immersive Telepresence VNOC provider associate and supply purchasers with a number of BT immersive capabilities that simplify communications and innovate enterprise practices. With the real-lifestyles strike of telepresence and BT's features and assist equipment, consumers can comfortably extend their global reach, abbreviate enterprise cycles and achieve extraordinary recur on investment."

Jenna Stanley, conventional supervisor, functions and solutions, Nortel

"For Nortel, video is a core pillar of unified communications and they continue to peer consumer demand for professional provider and managed carrier offers that span each video and voice applications. earning the fresh Polycom superior certified Immersive Telepresence VNOC carrier company fame demonstrates their persisted investment and dedication to delivering video functions and options. Their VNOC capabilities carry proven cost to their shoppers and case studies exhibit a conventional 300 percent enhance in client inside video conferencing consume and as plenty as a tenfold enhance in exterior enterprise-to-company use."

Michael Brandofino, govt vp, Video and Unified Communications, AVI-SPL

"In recent months we've seen a pointy enhance in pastime from their valued clientele who are looking for a certified separate supply company of immersive telepresence for machine, maintenance and VNOC features. As a Polycom superior licensed Immersive Telepresence VNOC provider issuer and Polycom Telepresence licensed Reseller, AVI-SPL is in a position to deliver a world classification solution to their shoppers as a result of they now beget made the funding in advanced certification capabilities with Polycom."

Jonathan Brust, vp of advertising, Glowpoint

"reaching Polycom advanced certified Immersive Telepresence VNOC provider issuer reputation is core to their full service "video within the cloud" approach, which offers valued clientele a seamless technique to entry their effortless-to-use managed services -- i.e., shared infrastructure MCU's and Gateway's -- and B2B connectivity with limited capital outlays. This extra strengthens Glowpoint's talent to assist telepresence and video clients connect whenever and to whoever they deserve to attain on any expertise or network, and ultimately extend their consume video. Their full suite of features are effectively obtainable and every bit of delivered in a service-grade, incredibly cozy and legit manner."

Brian Kinne, executive vice chairman, Iformata Communications

"With the endured expansion of video verbal exchange equipment, elements and capabilities we're extremely joyful to participate in and subsist diagnosed by means of Polycom as a Polycom superior licensed Immersive Telepresence VNOC carrier company providing world-classification managed features. Their business continues to survey mild-pace adoption on a worldwide scale, which validates their increase strategy."

About Polycom Telepresence

-- Polycom telepresence gives a natural, excessive-definition visible verbal exchange event that permits individuals to collaborate more without difficulty across distances. -- Polycom telepresence options are according to based video conferencing standards and interoperate natively with greater than two-million video conferencing and telepresence techniques in consume today. -- Polycom presents the broadest orbit of entirely interoperable telepresence options to fullfil shoppers' varying utility, house and finances requirements. Polycom solutions may moreover subsist deployed inside any unified communications (UC) environment and feature integration with leading UC structures from Microsoft, IBM, Avaya, Nortel, BroadSoft and others. -- Polycom is the trade chief in telepresence, having shipped more than 50,000 telepresence options through Q2 2009. Polycom has leading market partake for the total installed video communique market (41 p.c) and main market partake for gadgets shipped for the primary half of 2009 (35 p.c) (Wainhouse research, Sept. 2009). -- Polycom telepresence shoppers comprise business leaders in enterprise, amusement, education, fiscal services, healthcare and executive. Examples include: Turner Broadcasting techniques, Georgetown tuition, NASDAQ, Duke university, Amgen, NATO, Atari, Massachusetts universal, Regus, Zurich monetary, countrywide protection school, Oklahoma military country wide defend, and defense Acquisition college.

helping hyperlinks:

-- Polycom Telepresence home page web site

-- Polycom Telepresence Overview Video

-- View Polycom Telepresence photos on Flickr

-- keep Polycom on Twitter

-- Subscribe to Polycom intelligence RSS

fresh bulletins:

-- NATO Armed with Polycom Telepresence for international Collaboration

-- extended Polycom Infrastructure reply Helps businesses free up merits of visual communique

-- 7 Habits author, Stephen Covey, Transported anyplace, each time with Polycom Telepresence

About Polycom

Polycom, Inc. (NASDAQ: PLCM) is the global chief in telepresence, video, and voice solutions and a visionary in communications that empower people to unite and collaborate in every separate place. talk over with www.polycom.com for extra information and result us on Twitter @AllAboutPolycom.

(1) - Gartner, Inc. "Dataquest perception: Videoconferencing items and services Market Forecast, worldwide, 2007-2013," September 28, 2009, identification# G00171041

© 2009 Polycom, Inc. every bit of rights reserved. POLYCOM®, the Polycom "Triangles" logo and the names and marks linked to Polycom's items are emblems and/or provider marks of Polycom, Inc. and are registered and/or conventional law marks in the united states and quite a few other international locations. every bit of other logos are property of their respective house owners.

photo obtainable: http://www2.marketwire.com/mw/frame_mw?attachid=1094943

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government loses P51-billion sick-gotten wealth case vs Marcos, cronies | killexams.com true Questions and Pass4sure dumps

THE Supreme court (SC) has junked the government bid to compile P51 billion in damages in opposition t the property of the late strongman former President Ferdinand E. Marcos Sr. and his cronies  for allegedly conniving to purchase sick-gotten wealth via behest loans.

In a 28-web page option penned with the aid of affiliate Justice Noel Tijam, the SC’s First Division affirmed the August 5, 2010, ruling issued by using the Sandiganbayan which brushed aside for insufficiency of facts the complaint for reconveyance, reversion, restitution and damages filed by using the Presidential fee on respectable government (PCGG).

“Juxtaposing the particular allegations in the criticism with the Republic’s documentary and testimonial proof and as towards the respondents’ documentary and testimonial facts… the courtroom consents with the Sandiganbayan that the weight of proof fails topreponderate in the Republic’s choose,” the SC stated.

The courtroom held that the PCGG didn't latest documentary facts and tales from witnesses to point to its allegations within the criticism.

The PCGG, in its criticism filed 31 years ago, claimed that the Marcoses and their alleged cronies engaged in “schemes, devices or stratagems” so as to supposedly acquire unwell-gotten assets.

It named former First lady Imelda R. Marcos, consultant of the Marcos property, as respondent in the case, together with former evolution magnate Rodolfo Cuenca, his son Roberto Cuenca, former Philippine country wide bank President Panfilo O. Domingo, former exchange Minister Roberto Ongpin, former construction bank of the Philippines officer Don Ferry and 11 others.

The PCGG particularly accused Cuenca and the Marcoses of conniving to create the construction and construction Corp. of the Philippines (CDCP), predecessor of the Philippine national evolution Corp. (PNCC), in an application to obtain unwell-gotten wealth.

in keeping with the grievance, the CDCP bought favored public works contracts amounting to billions of pesos from the arm of Public Works, which later grew to become the department of Public Works and Highways (DPWH) and from the countrywide Irrigation Administration, such because the construction of sugar centrals, the Philippine associated Smelting and Refining Corp. (Pasar), the Philippine Phosphate Fertilizer Corp. (Philphos) and the gentle Railway Transit (LRT) undertaking, amongst others, below terms and prerequisites obviously disadvantageous to the executive.

furthermore, the PCGG stated the CDCP secured loans and monetary counsel from executive economic associations with out ample collateral, in contravention of banking laws and sound banking practices.

The PCGG added that Cuenca and the Marcoses moreover prepared the now-sequestered common maintaining Corp. (UHC), a conserving company for CDCP, Sta. Ines Melale wooded belt products Corp. and hotel lodges with the participation of other defendants,  specifically, Jose L. Africa, Roberto Cuenca, Manuel Tinio, Mario Alfelor, Rodolfo Munsayac, Arthur Balch, Nora  Vinluan and Ricardo de Leon.

The UHC, in keeping with the PCGG, became managed via the Marcoses and served as conduits or deposit abroad of illegally bought money and property.

On August 5, 2010, the Sandiganbayan dismissed the complaint in opposition t the respondents for insufficiency of evidence, noting that most of the facts offered with the aid of the PCGG consisted of government issuances of then-President Marcos and of court selections and resolutions.

The Sandiganbayan defined that executive issuances aren't  unlawful per se given that that every public respectable is entitled to the so-referred to as presumption of first rate faith in the discharge of official responsibilities.

The Sandiganbayan additional declared that within the absence of unhealthy faith and malice, the presumption of regularity in the performance of legit responsibilities stands.

In its petition filed earlier than the SC, the PCGG sought the reversal of the Sandiganbayan’s decision, insisting that it has based prima facie case towards the respondents.

It argued that Cuenca admitted in his testimony that CDCP received loans from local and Amer can banks and govt monetary associations.

as a result, the PCGG noted, the Sandiganbayan may still beget handiest resolved whether said loans had been grossly disadvantageous to the government and to the Filipino americans.

It additionally assailed the Sandiganbayan’s exclusion of its evidentiary evidence on the floor of the most advantageous proof rule.

The PCGG argued that it has proven that the files displaying the loans, fiscal guidance, ensures and different favors given to Cuenca in reality existed and were basically performed.

youngsters, the SC held that it ca now not rule on the PCGG’s pretense that it has contingent prima facie case against the respondents seeing that under section 1 Rule 45 of the guidelines of court, simplest questions of law may still be raised in enchantment before it.

“with a view to verify the veracity of the Republic’s leading contention that it has established a prima facie case towards respondents via its documentary and testimonial evidence, reassessment and reexamination of the facts is necessary,” the SC explained.

“alas, the restricted and discretionary judicial evaluation allowed under Rule forty five does not envision a reevaluation of the sufficiency of the facts upon which respondent courtroom’s action was predicated,” it introduced.

Likewise, the SC mentioned the Sandiganbayan became proper in except for government’s documentary evidence which comprise reviews, sworn statements, memoranda, board resolutions, letters of guarantee, deeds of engaging in, promissory notes letters and mortgage agreements for being mere photocopies.

The extravagant Tribunal explained that a photocopy, being merely secondary evidence, is inadmissible unless it is shown that the fashioned is unavailable.

The court mentioned that there became no proof that the PCGG exerted efforts to provide the usual.

“When the Sandiganbayan inquired as as to if the Republic will current the customary or licensed actual copy of its documentary exhibits, the Republic answered that it is going to execute so if critical, as the originals are stored in the imperative fiscal institution vault. despite skills of the being and whereabouts of the documents’ originals, the Republic didn't latest the equal and contented itself with the presentation of mere photocopies,” the SC mentioned.

additionally, the SC pointed out youngsters the PCGG insisted that the documentary displays are public documents, it failed to display a replica attested by using the officer having the prison custody of the checklist.

The SC additionally likened the PCGG’s case in opposition t Cuenca et al., to the case Republic of the Philippines v. Marcos-Manotoc, et al., where it mentioned the significance of the top-quality evidence rule in recuperating sick-gotten wealth.

in the talked about ruling, the court referred to that the gold yardstick evidence rule, which regards customary copy of a doc as sophisticated proof, has been diagnosed as evidentiary yardstick considering the 18th century.

It introduced a legislation scholar could not beget comprehensive the legislation school and handed the bar examinations devoid of understanding such elementary rule.

In Marcos-Manotoc case, the court mentioned that “despite having the expansive elements of the govt, the participants of the prosecution didn't even misfortune to supply any intent in any respect for their failure to existing the customary files or the witnesses to assist the government’s claims”

“In sum, absent preponderant proof to cling otherwise, the Republic didn't prove that the respondents through themselves or in u lawful concert with one one more, gathered or participated within the accumulation of sick-gotten wealth insofar because the specific allegations in the field complaint are concerned,” the court dominated.


CGFM Certified Government fiscal Manager(R) (CGFM)

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CGFM exam Dumps Source : Certified Government fiscal Manager(R) (CGFM)

Test Code : CGFM
Test designation : Certified Government fiscal Manager(R) (CGFM)
Vendor designation : Financial
real questions : 203 true Questions

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CGFM program identified in Parkersburg | killexams.com true questions and Pass4sure dumps

PARKERSBURG – To recognize the certified government monetary supervisor program and its accomplishments, association of govt Accountants on the national stage has declared the month of March as “CGFM Month.”

The Mid-Ohio Valley AGA chapter is moreover declaring March as CGFM Month. The Parkersburg Mayor’s office issued MOV AGA a “CGFM Month Proclamation.”

The CGFM certification represents excellence within the skills obligatory for the extensive enviornment of executive monetary management and prepares govt fiscal managers to subsist accountability authorities, in response to a statement.

The association of executive Accountants is a 15,000-member professional affiliation committed to assembly the carrying on with professional education wants of fiscal managers in any respect ranges of government, the inner most sector and academia.

on the grounds that 1950, the affiliation of government Accountants has been – and remains these days – an tutorial company committed to the enhancement of public fiscal management, a press release states.

AGA serves the expert pursuits of fiscal managers, from native, status and federal governments, as well as public accounting organizations, chargeable for without difficulty the consume of billions of bucks and different non-financial materials day by day.

For more than 60 years, AGA has been addressing the issues and challenges facing govt fiscal managers. West Virginia has been instrumental in the increase of AGA and its advertising of more suitable government economic management as well because the pile and advertising of the CGFM, in keeping with a statement.

The three West Virginia chapters of the affiliation signify more than 150 members dedicated to enhancing monetary management in federal, status and local executive in West Virginia. The association of executive Accountants has chapters within the Mid-Ohio Valley, Charleston and Beckley. AGA is committed to executive accountability, the firm stated, and the rigorous checking out and training requirements to earn and hold the CGFM designation.

The proclamation, which reads partly, that the CGFM provides a means of demonstrating professionalism and competency and that chapter individuals are making massive advances each in expert means and in service to the citizens of West Virginia by using getting to know more and more technical and sophisticated necessities.

“govt fiscal gurus achieving AGA’s CGFM certification objectively point to learning and competence within the container of govt fiscal management. CGFMs serve the public pastime with ethical conduct. CGFMs determine to meet AGA’s Code of Ethics,” the firm noted.

For greater suggestions on the CGFM certification log onto agacgfm.org/CGFM-Certification/Overview.aspx


Depreciation: An Insidious Distortion | killexams.com true questions and Pass4sure dumps

Most producers beget viewed the beget an outcome on of the insidious distortions linked to depreciation. in one ordinary version, a company lines up habitual orders for production on an older, thoroughly depreciated line that has decrease-pleasant and higher personnel and maintenance charges; meanwhile, every bit of rush orders fade to the brand new, larger high-quality, absolutely automated line because it consists of a hefty depreciation charge.

What’s occurring? Salespeople are being compensated on indecent margin of orders calculated with a monetary accounting can permeate of items offered it truly is particular to the production machine used. If a corporation uses accelerated depreciation for can permeate of items bought, the depreciation price for fresh device can subsist massive within the first years of operation. a similar difficulty can rotate up with recur on asset analytics. It can subsist tricky to hold the identical recur when wholly depreciated machine is changed with costly fresh gadget that contains a elevated depreciation expense. Investments are often deferred even when the extend can harm an organization’s competitiveness.

The simple issue is that depreciation—like many fiscal accounting and reporting guidelines—is a made up, backward-looking conference. The stale cost convention is used since it will moreover subsist quite simply audited and is a bit comparable throughout companies, however historic can permeate is absolutely distorted to subsist used as a forward-searching determination-making device. in addition, the tax code makes consume of depreciation as a coverage device to inspire fresh funding, and these fictions commonly leach into fiscal accounting, additional distorting the counsel used for choices.

manufacturers should accommodate the substitute of capital outfit into their margins in a manner it truly is cost delivered, now not cost destroying. Depreciation was meant for that aim. but in nowadays’s swiftly establishing economic climate, it is uncommon that the present or future appears much fancy the past. The necessary improvement is to execute capital alternative prices a forward-searching, continual assessment incorporated into your strategic, market and possibility analyses.

When inspecting the fiscal beget an outcome on on decisions, first rate managerial costing first examines causality. replacing existing capital is crucial for 2 reasons – deterioration and obsolescence. Deterioration occurs through the consume of gadget to create products. Its beget an repercussion on is bigger upkeep prices, more breakdowns and diminishing product first-class. Obsolescence is according to time, to some extent; but the actual ingredient is the tempo of technological improvement. nowadays, depreciation rate is typically assigned to product can charge, just the style it turned into one hundred+ years ago when the know-how being cycle was two decades or more. is that this acceptable?

obviously, production is the causal factor for deterioration, however creation is not the causal factor for obsolescence. Obsolescence happens because company is aggressive and dynamic. it may possibly ensue extra straight away in case you serve the most worrying, main-side purchasers available in the market. but besides the fact that most effectual some of your consumers’ calls for coerce you to execute technological improvements, the can permeate of serving those particular clients could subsist the causal factor for conventional capital investments and better depreciation expense than your rivals. This deserves stern evaluation, seeing that obsolescence has likely overtaken deterioration as an component in capital alternative.

Capital investments deserve to influence in a income for a manufacturer to dwell in business. The typical method is to comprise a capital alternative can permeate within the variety of depreciation price in product charge. That’s what accounting guidelines require. It’s standard. however’s moreover unseemly common sense in nowadays’s technologically driven fiscal system. the identical instance of irrelevance is the consume of direct labor to earmark overhead in a totally automatic production atmosphere. Allocating every bit of depreciation to product permeate may subsist giving your technologically superior shoppers a bargain, and your habitual purchasers an incentive to appear to subsist in different places for a supplier. just economic information should still always subsist subjected to a rational trigger and outcome evaluation earlier than it's used for determination making.

>>Larry White, CMA, CFM, CPA, CGFM, lwhite@rcainstitute.org, is government director of the useful resource Consumption Accounting Institute, which trains and advocates for greater permeate information connecting operations to business performance.


Ken Rouch earns the CGFM designation | killexams.com true questions and Pass4sure dumps

The Lincoln Chapter of the affiliation of executive Accountants (AGA) is elated to advertise that Ken Rouch has efficiently met the association's certification necessities and has been granted the designation of certified govt economic manager (CGFM).

This professional designation recognizes the enjoyable potential and particular competencies required of specialists who focus on government fiscal management.

Rouch is a licensed public accountant with the Nebraska Administrative services Accounting Division.



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