Plug (accounting)

A plug, also known as reconciling amount, is an unsupported adjustment to an accounting record or general ledger. Ideally, bookkeeping should account for all numbers during reconciliation, i.e. when comparing two sets of accounting records to make sure they are in agreement. However, discrepancies, i.e. unintentional accounting errors can occur, for example due to data entry, or an adding or a rounding error. An organization may use a plug for an immaterial amount, because it may not be cost effective to search through numerous pages of transactions to find the error. The acceptability of a plug depends upon the amount: a plug must be immaterial in order to be justified.

Definition

Plugging is defined as "the use of false numbers in financial ledgers that forces balances, and effectively masks accounting errors and control deficiencies". Dependence on plugging has been described as "indicative of a dysfunctional finance and accounting system".

Examples

Accounting malpractice at the US Defense Department was investigated in 2013 by Reuters. At the Defense Finance and Accounting Service (DFAS) superiors ordered accountants to make unsubstantiated change actions and enter false numbers. In the Cleveland DFAS office, unsupported adjustments to make balances agree totaled $1.03 billion in 2010 alone, according to a December 2011 GAO report.

Plug (horticulture)

Plugs in horticulture are small-sized seedlings grown in trays from expanded polystyrene or polythene filled usually with a peat or compost substrate. This type of plug is used for commercially raising vegetables and bedding plants. Similarly plugs may also refer to small sections of lawn grass sod. After being planted, lawn grass may somewhat spread over an adjacent area.

Plug plants are young plants raised in small, individual cells, ready to be transplanted into containers or a garden. Professionally raised vegetable/flowering plants in controlled conditions during their important formative period (the first 4–6 weeks) can help to ensure plant health and for plants to reach their maximum potential during the harvest/blooming period. Establishing a garden using plug plants is often easier than doing so starting from seed.

Overview

Planting from plugs reduces the time a crop resides in the ground, and is functional for those with limited space. Plugs can improve yields: a healthy, stocky plant will grow rapidly and symmetrically when planted out, with a potentially greater capacity to withstand pests, disease and drought. Raising some types of seedlings successfully can be difficult, so plug plants can be beneficial for less experienced gardeners. Plug plants are beneficial for gardeners who want to try a new variety or a range of varieties without purchasing numerous packets of seeds and starting the plants from seed. Plug plants are very useful if the sowing window is missed, and plugs can be purchased quickly to replace a crop which has failed.

City

A city is a large and permanent human settlement. Although there is no agreement on how a city is distinguished from a town in general English language meanings, many cities have a particular administrative, legal, or historical status based on local law.

Cities generally have complex systems for sanitation, utilities, land usage, housing, and transportation. The concentration of development greatly facilitates interaction between people and businesses, benefiting both parties in the process, but it also presents challenges to managing urban growth.

A big city or metropolis usually has associated suburbs and exurbs. Such cities are usually associated with metropolitan areas and urban areas, creating numerous business commuters traveling to urban centers for employment. Once a city expands far enough to reach another city, this region can be deemed a conurbation or megalopolis. In terms of population, the largest city proper is Shanghai, while the fastest-growing is Dubai.

Origins

There is not enough evidence to assert what conditions gave rise to the first cities. Some theorists have speculated on what they consider suitable pre-conditions and basic mechanisms that might have been important driving forces.

City government in Washington (state)

There are 281 municipalities in the U.S. state of Washington. State law determines the various powers its municipalities have.

City classes

Legally, a city in Washington can be described primarily by its class. There are five classes of cities in Washington:

First class cities are cities with a population over 10,000 at the time of reorganization and operating under a home rule charter. They are permitted to perform any function specifically granted them by Title 35 RCW (Revised Code of Washington). Among them are Seattle, Tacoma, Spokane, Vancouver, and Yakima.

Second class cities are cities with a population over 1,500 at the time of reorganization and operating without a home rule charter. Like first class cities, they are permitted to perform any function specifically granted them by Title 35 RCW. Among them are Port Orchard, Wapato, and Colville.

Towns are municipalities with a population of under 1,500 at the time of reorganization. Towns are not authorized to operate under a charter. Like the previously listed cities, they are permitted to perform any function specifically granted them by Title 35 RCW. Among them are Steilacoom, Friday Harbor, Eatonville, and Waterville. In 1994, the legislature made 1,500 the minimum population required to incorporate.

Administrative divisions of Texas

Texas has a total of 254 counties, many cities, and numerous special districts, the most common of which is the independent school district.

County

Texas has a total of 254 counties, by far the largest number of counties of any state.

Each county is run by a five-member Commissioners' Court consisting of four commissioners elected from single-member districts (called commissioner precincts) and a county judge elected at-large. The county judge does not have authority to veto a decision of the commissioners court; the judge votes along with the commissioners (being the tie-breaker in close calls). In smaller counties, the county judge actually does perform judicial duties, but in larger counties the judge's role is limited to serving on the commissioners court and certifying elections. Certain officials, such as the sheriff and tax collector, are elected separately by the voters, but the commissioners court determines their office budgets, and sets overall county policy. All county elections are partisan, and commissioner precincts are redistricted after each ten year Census both to equalize the voting power in each and in consideration of the political party preferences of the voters in each.

Íscar

Íscar is a municipality located in the province of Valladolid, Castile and León, Spain. According to the 2004 census (INE), the municipality has a population of 6,508 inhabitants.

See also

Coordinates: 41°21′38″N 4°32′09″W / 41.3606°N 4.5358°W / 41.3606; -4.5358

Scar (album)

Scar is the eighth studio album by Joe Henry, released in May 2001 on Mammoth Records. Co-produced by Craig Street, it marked another shift in direction for Henry's music, and a foray into the genres of jazz and soul music. The opening track is a homage to comedian Richard Pryor (whom the album is also dedicated to), and according to Henry's essay "The Ghost in the Song," he was "called by a vision" to collaborate with free jazz artist Ornette Coleman. Henry wrote:

Henry eventually convinced Coleman to record a solo for the track "Richard Pryor Addresses a Tearful Nation," and also contributed a reprise at the very end of the album as a hidden track.

Another track of note is "Stop", a tango originally written by Henry. His wife, Melanie, sent an early demo of the track to her sister Madonna, who re-used the lyrics for Don't Tell Me. Henry often quips during live gigs that "I recorded my version as a tango, and she recorded hers as a hit". Apart from the lyrics, the two songs have nothing in common.