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Estimating Earning Impacts Of The Vocational Rehabilitation Program, David H. Dean, Robert C. Dolan

Robins School of Business White Paper Series, 1980-2022

This paper estimates earnings impacts of services provided by a state agency of the Vocational Rehabilitation (VR) program. To appreciate the significance of this effort requires some historical perspective on evaluation of the VR program as well as familiarity with more recent developments within the manpower training literature in general.

Today VR is a $1 billion dollar program, and it certainly appears that this level of public funding is well founded on a long history of demonstrated cost-effectiveness. In fact, however, considerable skepticism exists with regard to the data and methods that have generated impressive benefit-cost ratios in the past. …

Guide Manual—Records And Reports For Indiana County Highway Departments, Jean E. Hittle

Indiana Local Technical Assistance Program (LTAP) Publications

This Guide Manual on Records and Reports for Indiana County Highway Departments has been prepared, in collaboration with the State Board of Accounts, to assist County Road Officials in complying with the statutory requirements. (IC 8-17-4.1)

The procedures on the keeping of the forms, the sample entries that demonstrate the use of the forms, and the summary charts, showing the relationship of the several forms to each other, have been reviewed by the State Board of Accounts and are believed to be correct and authoritative. It must be recognized, however, that such a Guide Manual as presented here cannot cover …

Operating Under New Laws Pertaining To Mineral Development On Indian Lands, B. Reid Haltom

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

89 pages.

Contains 8 attachments:

1) Indian Mineral Development Act of 1982, Public Law 97-382 - Dec. 22, 1982.

2) Proposed BIA Regulations, 25 C.F.R. 225 and 211, Federal Register, Vol. 48, No. 134, Tuesday, July 12, 1983.

3) Billings Area Office Procedures.

4) Flow Chart.

5) Oil and Gas Exploration Joint Venture Agreement.

6) Federal Oil and Gas Royalty Management Act of 1982, Public Law 97-451 [H.R. 5121], January 12, 1983.

7) 30 C.F.R., Part 210, 212, 217, 218, 219, 228, 229, 241, 243, Federal Register, Vol. 49, No. 185, Friday, September 21, 1984.

8) 43 C.F.R., Part 3160, …

Agenda: Public Lands Mineral Leasing: Issues And Directions, University Of Colorado Boulder. Natural Resources Law Center

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

University of Colorado School of Law professor Lawrence J. MacDonnell served as the conference organizer and as a member of the faculty.

Federal leasing programs, especially for oil and gas and coal, have been undergoing important changes in recent years. This conference will provide an overview and an update for those involved in public lands mineral development. Significant new issues also will be addressed.

Accounts Receivable Management At Local Cooperatives: A Review Of Actual Practices And Strategies For Improvement, Brian Schmiesing, Julie Bleyhl

Economics Staff Paper Series

Accounts receivable represent a major operating expense for local cooperatives. For example, the average local Minnesota cooperative affiliated with a major regional cooperative in 1983 had 35 percent of their total current assets being accounts receivable and credit costs associated with accounts receivable represented 2.5 percent of the credit sales revenue. In contrast, local net savings were only 1.2 percent of sales. Effective accounts receivable management is particularly important in a period of financial stress in agriculture, high interest rates on borrowed capital and narrow local cooperative margins. This paper will review the actual accounts receivable management practices of local …

The Fasb Approach To Income Determination: Is It Viable?, Gail B. Wright, Francis A. Bird

Robins School of Business White Paper Series, 1980-2022

A question which has been debated by the accounting profession for decades is whether there exists a single set of correct rules for use in reporting 'true income' which would enable comparability in reporting for all firms to be achieved. Those who believe a 'true income' figure does exist, advance their position by attempting to reduce choices among alternatives.

Not infrequently the debate centers around the matching principle, i.e., the timing of recognition of an expense. Accounting has its basis in the accrual system. It does not necessarily convey cash inflows and outflows of the current period so much as …

Protecting The Public Fisc: Fighting Accrual Abuse With Section 446 Discretion, Karl S. Coplan

Elisabeth Haub School of Law Faculty Publications

This Note suggests an approach under the current Code and current legal doctrine that would enable the Commissioner to disallow accrual accounting when manipulated to avoid taxation. At the outset, the Note defines and illustrates tax avoidance through accounting manipulation. The Note then considers within the framework of judicial review of agency action the source and nature of the Commissioner's discretion to reject accounting methods. This analysis demonstrates the validity of the Commissioner's action whenever it is based on legally relevant factors. The Note then develops the emerging content of the “clearly reflect income” language as the source of the …

Salve Regina - The Newport College Appoints 15 New, Full-Time Faculty Members, Salve Regina University

Press Release Archive

No abstract provided.

Current Staffing Versus Accreditation Requirements And Versus Perceived Needs--A Survey Of Accounting Faculties, Jerome Bennett

Robins School of Business White Paper Series, 1980-2022

For a number of years there have been a series of reports detailing accounting faculty vacancies. As an underlying inference it seems that reported vacancies represent the genuine needs of the reporting schools as perceived by the administration. Categories include current vacancies, new vacancies and new positions. There has been in prior reports no other objective criteria against which the reported vacancies were to be analyzed. The recent set of accreditation standards regarding faculty positions as adopted by the American Assembly of Collegiate Schools of Business offers such a criteria. To test the correspondence of reported vacancies versus the accreditation …

Analytical Review Developments In Practice: Misconceptions, Potential Applications, And Field Experience, Wanda A. Wallace

Historical Working Papers

Analytical techniques that can provide evidence of irregularities which are undetectable through conventional audit procedures are enumerated in detail. Examples of real audit problems are discussed. Modern statistical tools are suggested as key tools for CPAs.

Technical Bulletins: Internal Control And Fiscal Compliance Questionnaire For Municipalities In Tennessee, Jim Leuty, Mike Pentecost

MTAS Publications: Technical Bulletins

The following questionnaire was designed by the State Comptroller's Office and is used by your independent auditor in evaluating the city's system each year. It is recommended that city personnel use the questionnaire to conduct a self-evaluation at various times during the year to help improve internal control and reduce audit exceptions.

Report No. 27

Accounting For Mergers, Acquisitions And Investments, In A Nutshell: The Interrelationships Of, And Criteria For, Purchase Or Pooling, The Equity Method, And Parent-Company-Only And Consolidated Statements, Ted J. Fiflis

Publications

No abstract provided.

Betterment Accounting: A Requiem By The Sec, James M. Van Nostrand

Law Faculty Scholarship

The railroad industry, unlike almost every other industry, has a depreciation accounting system all its own known as betterment accounting. In sharp contrast to generally-accepted methods of depreciation, such as ratable depreciation, where the cost of the capital asset is systematically expensed over the useful life of the asset, under the betterment practice, the initial cost of track structures is recorded as a nondepreciable asset. Subsequent replacement costs are then charged directly to operating expense as an "adequately reliable" measure of depreciation. Justifications for this unique system of accounting relate primarily to the peculiar nature of railroad track structure-a large …

Sig Sander Interview For The Survivors Of The Holocaust Oral History Project, Sig Sander, Cary Kozberg

Emmanuel Ringelblum Collection of Oral History Memoirs of the Holocaust (MS-215)

On September 6th, 1978, Rabbi Cary Kozberg interviewed Sig Sander about his life before, during, and after World War II. In his interview Sander discusses growing up in Germany, his family history, and his religious background and education. He also talks about being an accountant and how it became increasingly difficult to work after Hitler came to power. Towards the end of the interview Sander details his arrival to the United States and how he eventually came to Dayton.

The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven

Faculty Publications

No abstract provided.

Year-End Tax Management For Farmers, Herbert R. Allen

Economics Commentator

No abstract provided.

Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld

Faculty Scholarship

It is increasingly common to find families composed of husband, wife and young children, where both husband and wife are gainfully employed. For some, this pattern is regarded as preferable to the older "ideal" family, where the husband was the sole breadwinner and the wife cared for the children, performed household chores and perhaps engaged in social or charitable activities. Where both spouses are gainfully employed, it is often necessary for the family to employ household help to care for the children and do the housework. These expenditures are "necessary" to the gainful employment of both spouses in the sense …

Legal Accounting: Final Examination (August 1971), William & Mary Law School

Faculty Exams: 1944-1973

No abstract provided.

Board Of Trustees May 2, 1968, University Of Maine System

Corporate Records

No abstract provided.

Accounting Theory And Taxation, Mark E. Richardson

William & Mary Annual Tax Conference

No abstract provided.

Accounting Procedures For State Street Aid Funds, William T. Chaffin

MTAS History

Public Chapter No. 1 of the 1953 General Assembly, effective July 1, 1953, grants to municipalities the proceeds of one cent of the state gasoline tax. The enabling act, however, restricts expenditures to street aid purposes and puts forth various requirements that municipalities must meet related to financial and accounting procedures.

Manual Of Accounts For Tennessee Municipalities, W. Harold Read, William R. Snodgrass

MTAS Publications: Full Publications

Proper municipal accounting is basic to efficient city administration. Hence, if good municipal government is to prevail, the accounting system must be so designed and operated as to produce the required fiscal information. For this reason the Municipal Technical Advisory Service is grateful for the opportunity to make available to municipal finance officers and other officials in Tennessee this publication, a "Manual of Accounts." The manual is the first of a series of important technical publications in this field; two others now in preparation are scheduled for publication within the coming year.

Statement Of Accounting Principles, Thomas H. Sanders, Henry Rand Hatfield, Wm. Moore

American Institute of Accountants

American Institute of Accountants;

Twenty-Five Years Of Accounting Responsibility, 1911-1936 : Essays And Discussions, George Oliver May, Bishop Carleton Hunt, Price, Waterhouse & Co.

Individual and Corporate Publications

No abstract provided.

Philosophy Of Accounts, Charles E. Sprague

Individual and Corporate Publications

No abstract provided.

Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield

Individual and Corporate Publications

No abstract provided.

Accounting: Practice And Procedure, Arthur Lowes Dickinson

Individual and Corporate Publications

No abstract provided.

Applied Theory Of Accounts, Paul-Joseph Esquerre

Individual and Corporate Publications

No abstract provided.

Campbell's Actual Accounting : An Apprenticeship In Business; The Modern Method Of Instruction In Elementary And Advanced Accounting, Business Forms, And Business Customs, Thomas Findley Campbell

Individual and Corporate Publications

No abstract provided.

Letter From William Kerr, William J. Kerr

Reports of the Secretary to the President Student Affairs President’s Correspondence, 1900-1907

Letter concerning the way accounts are kept at Utah Agricultural College.