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According and audits
According to Auditor General of Canada Sheila Fraser, Canada lags far behind the US and UK in municipal performance audits for government, in applying its own statements to procurement, and in direct federal standards applying to municipal operations.
According to the indictments, among other acts, Noe and LaPointe borrowed coins from other businesses and individuals and fraudulently listed those as belonging to the state during annual audits in 2002, 2003 and 2004.

According and conducted
According to historian Yuki Tanaka, " cannibalism was often a systematic activity conducted by whole squads and under the command of officers ".
According to a 2004 French study conducted by INSERM, cognitive behavioral therapy was the most effective therapy when compared with psychoanalysis and family or couples therapy.
* According to researchers who conducted large-scale studies of AZT, the drug does not cause AIDS.
According to a survey conducted by The Scientist magazine, Dal was named the best non-commercial scientific institute in which to work in Canada.
According to a survey released by the " Beirut Center for Research and Information " on July 26 during the 2006 Lebanon War, 87 percent of Lebanese support Hezbollah's " retaliatory attacks on northern Israel ", a rise of 29 percentage points from a similar poll conducted in February.
According to the WMUR / Granite State Poll conducted by the University of New Hampshire, just three months after taking office in January of 2005, Lynch's approval rating surpassed 50 % and has stayed upwards of 55 % throughout his tenure.
According to a poll conducted in 1947, Robinson was the second most popular man in the country, behind Bing Crosby.
According to the survey conducted by the All Japan Kendo Federation, the number of active kendo practitioners in Japan is 477, 000 in which 290, 000 dan holders are included.
According to Laurence Rees, " Curt von Gottberg, the SS-Obergruppenfuhrer who, during 1943, conducted another huge anti-partisan action called Operation Kottbus on the eastern border of Belorussia, reported that ' approximately two to three thousand local people were blown up in the clearing of the minefields '.
According to the majority of modern historians, Thietmar made an error summarizing the chronicle of Widukind, placing the Gero raid there instead of the fighting that Mieszko conducted at that time against Wichmann the Younger.
According to the Nuremberg Trials, as well as many war crimes investigations and trials conducted since then, the SS was responsible for the vast majority of war crimes perpetrated under the Nazi regime.
According to a survey conducted by BitDefender from January to June 2009, " Trojan-type malware is on the rise, accounting for 83-percent of the global malware detected in the world.
According to an interview conducted by Japan Inc., he was a self-taught programmer until the end of high school.
According to a February 2012 study conducted by the Los Angeles Times ( sampling over 5, 000 of its 5, 765 members ), the Academy is 94 % white, 77 % male, 14 % under the age of 50, and has a median age of 62.
According to the Estonian Security Police, Russian influence operations in Estonia form a complex system of financial, political, economic and espionage activities in Republic of Estonia for the purposes of influencing Estonia's political and economic decisions in ways considered favourable to Russian Federation and conducted under the doctrine of near abroad.
According to Paul LaViolette, Starburst Foundation, Schenectady, New York, Eric Dollard, and Guy Obolensky had independently conducted gravity-like beam experiments during the 1980s that had been inspired by observations reported by Nikola Tesla.
According to a survey conducted by the RAND Corporation, the cost of producing a barrel of oil at a surface retorting complex in the United States ( comprising a mine, retorting plant, upgrading plant, supporting utilities, and spent shale reclamation ), would range between US $ 70 – 95 ($ 440 – 600 / m < sup > 3 </ sup >, adjusted to 2005 values ).
According to a 1993 survey conducted by the U. S. Department of Education, out of the show's 6. 6 million viewers, 2. 4 million kindergartners regularly watched it.
According to Morrow, the " most important " studies finding negative effects of Sesame Street were conducted by educator Herbert A. Sprigle and psychologist Thomas D. Cook during its first two seasons.
According to calculations conducted by Dr. Hirnyj, this meridian crosses 3263 km of European, 7346 km of African and 2185 km of Antarctic ice-covered land including islands, which sums up to 12794 km.
According to an interview conducted in 1989, he explained the reason he wasn't handcuffed was that the policeman driving the car used to be a drummer in a semi-professional band which had supported The Yardbirds on one of its US college tours in the late-1960s.
According to a recent study conducted in Queensland, Australia, some printers emit sub-micrometre particles which some suspect may be associated with respiratory diseases.
According to the census conducted by ESYE in 2001, the population of the region of Thessaly is 753, 888 and represents 6. 9 % of the total population of the country.
According to a 2010 census conducted by the Sociology Department of Tehran University in many districts of Tehran across various socio-economic classes in proportion to population sizes of each district and socio-economic class, 63 % of people in Tehran were born in Tehran, 98 % know Persian, 67 % identify themselves as ethnic Persian, and 13 % have some degree of proficiency in a European language.
According to a 1987 survey conducted by the American School Health Association, " 3 % of the boys reported having carried a handgun to school at least once during the school year ; 1 % reported carrying a handgun on a daily basis.

According and by
According to William Ringler's study, Stephen Gosson, the theater business in London had become a thriving enterprise by 1577, and, in the opinion of many, a thoroughly bad business.
According to the official interpretation of the Charter, a member cannot be penalized by not having the right to vote in the General Assembly for nonpayment of financial obligations to the `` special '' United Nations' budgets, and of course cannot be expelled from the Organization ( which you suggested in your editorial ), due to the fact that there is no provision in the Charter for expulsion.
According to Friends, the unit was organized by John Snook, a former World War 2, commando who is vice president and general manager of the telephone company.
According to the myth, Old Order then vanishes at stage left and reappears at extreme stage right, but Director Shuz skillfully sidesteps the rather gooshey problem of stage effects by simply having Miss Arapacis walk across the stage.
According to Philippoff, the recoverable shear S is given by Af where **yc is the angle of extinction.
According to this doctrine, the universe was ruled by Heaven, T'ien -- as a natural force, or in the personification of a Supreme Sky-god -- governing all things by means of a process called the Tao, which can be roughly interpreted as `` the Order of the Universe '' or `` the Universal Way ''.
According to the definition by IUPAC, the former two are alkanes, whereas the third group is called cycloalkanes.
According to the Catholic Encyclopedia, an Allocution is a solemn form of address or speech from the throne employed by the Pope on certain occasions.
According to M. Forrest, the French knights were so encumbered by their armour that they were exhausted even before the start of the battle.
According to a research report by the Centers for Disease Control and Prevention, Oran was decimated by the plague in 1556 and 1678, but outbreaks after European colonization, in 1921 ( 185 cases ), 1931 ( 76 cases ), and 1944 ( 95 cases ), were very far from the scale of the epidemic described in the novel.
( Despite common belief, he did not take a day from February ; see the debunked theory on month lengths ) According to a Senatus consultum quoted by Macrobius, he chose this month because it was the time of several of his great triumphs, including the conquest of Egypt.
According to Vahram Nercissiantz, President Serzh Sargsyan's chief economic adviser, " Businessmen holding state positions have turned into oligarchs who have avoided paying sufficient taxes by abusing their state positions, distorted markets with unequal conditions, breached the rules of competition, impeded or prevented small and medium-sized business ’ entry into manufacturing and thereby sharply deepened social polarization in the republic.
According to the estimate of a former prime minister, Hrant Bagratian, 55 percent of Armenia's GDP is controlled by 44 families.
According to official figures, Armenia ’ s economy grew by 13. 8 percent in 2007.
According to research funded by the USAID CAPS project, Armenia's exceptionally high rate of economic growth during the last decade has been largely dependent on external factors ( e. g., remittances, assistance from international financial and donor organization ).
According to the Central Bank of Armenia, during the first half of 2008, cash remittances sent back to Armenia by Armenians working abroad rose by 57. 5 percent and totaled $ 668. 6 million USD, equivalent to 15 percent of the country's first-half Gross Domestic Product.
According to the National Statistical Service, during the January – August 2007 period, Armenia's industrial sector was the single largest contributor to the country's GDP, but remained largely stagnant with industrial output increasing only by 1. 7 percent per year.
According to official Armenian statistics, it rose by 11 percent to $ 91. 6 million in January – November 2010.
According to research commissioned by the Yerevan office of the Organization for Security and Co-operation in Europe ( OSCE ), at least one in three working-age Armenians was unemployed as of February 2005 despite several consecutive years of double-digit economic growth.
According to estimates by the National Statistical Survey, the rate of labor emigration was twice as higher in 2001 and 2002.
According to the teaching of Arius, the preexistent Logos and thus the incarnate Jesus Christ was a created being ; that only the Son was directly created and begotten by God the Father, before ages, but was of a distinct, though similar, essence or substance from the Creator ; his opponents argued that this would make Jesus less than God, and that this was heretical.
According to Arminius, " God regards no one in Christ unless they are engrafted in him by faith.

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