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Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1990

Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. The committee concluded that if a credit union meets the definition of a financial institution as provided in interpretation 101-5 and the loan is consistent with the requirements of interpretation 101-1-A4, membership in the credit union would not impair the member's and the member's firm's independence. If the credit union does not meet the definition of a financial institution or the loans or deposits are not in accordance with the interpretations and rulings of the AICPA Code of Professional Conduct, membership in the client credit union would cause the independence of the member and the member's firm to be …


Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1990

Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1990

Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1990

Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1990

Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Certain Nonprofit Organizations As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1990

Audits Of Certain Nonprofit Organizations As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Property And Liability Insurance Companies As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1990

Audits Of Property And Liability Insurance Companies As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Property And Liability Insurance Companies (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1990

Audits Of Property And Liability Insurance Companies (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Airline Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Airline Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist For Defined Benefit Pension Plans And Illustrative Financial Statements : A Financial Accounting And Reporting Practice Aid, April 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally Jan 1990

Checklist For Defined Benefit Pension Plans And Illustrative Financial Statements : A Financial Accounting And Reporting Practice Aid, April 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Stock Life Insurance Companies : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Stock Life Insurance Companies : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert Jan 1990

Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Credit Unions : A Financial Accounting And Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Credit Unions : A Financial Accounting And Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Casino Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Casino Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Policies For The Cpe Membership Requirement, American Institute Of Certified Public Accountants Jan 1990

Policies For The Cpe Membership Requirement, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi Jan 1990

Checklists And Illustrative Financial Statements For Corporations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Construction Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Finance Companies Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Finance Companies Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Voluntary Health And Welfare Organizations As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1990

Audits Of Voluntary Health And Welfare Organizations As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


An Approach To Planning For Physician Manpower Requirements In Developing Countries Using Dynamic Programming, Fidelis Madeke Ikem, Arnold Reisman Jan 1990

An Approach To Planning For Physician Manpower Requirements In Developing Countries Using Dynamic Programming, Fidelis Madeke Ikem, Arnold Reisman

Research Reports from the Department of Operations

Physician manpower requirements of most developing countries can often be met by developing local training facilities, sending indigenes to train abroad, and/or by recruiting expatriate physicians. Foreign training and having expatriates often involve expenditures of scarce foreign exchange in competition with other development projects. This paper develops a manpower planning model which coordinates physician manpower requirements of a developing country with its capacity to train such physicians along with national objectives to contain costs. The paper presents computational results from a dynamic programming model using the best data available from Nigeria.


Developing A Tutoring Module For Presentation Of Computerized Patient Management Problems, Rosa M. Barriga, Katherine Mann, Eugenia P. Vanek, Arnold Reisman, Lawrence Kent Jan 1990

Developing A Tutoring Module For Presentation Of Computerized Patient Management Problems, Rosa M. Barriga, Katherine Mann, Eugenia P. Vanek, Arnold Reisman, Lawrence Kent

Research Reports from the Department of Operations

[Published circa 1986-1990]. To aid in the design of a computerized teaching system, including a database of patient information, a patient case generator using an expert system shell, and a tutoring module, several existing patient management problem (PMP) presentation or tutoring programs were reviewed. Some attributes were identified as required for a computerized PMP system to constitute an effective instructional tool. After reviewing the literature, four major areas were identified on which to evaluate computerized PMPs: 1) Ability to simulate the Patient/Physician Encounter 2) Provision of Educational Feedback 3) User-Friendliness, Ease of Use, Flexibility 4) Tracking of Student Performance. The …


Cost, Price, Equity And Quality In Higher Education, Phillip A. Jones Sr., Clarence R. Jung Jr. Jan 1990

Cost, Price, Equity And Quality In Higher Education, Phillip A. Jones Sr., Clarence R. Jung Jr.

Robins School of Business White Paper Series, 1980-2022

As tuition and other college expenses have continued to out pace the rate of inflation in the U.S. economy, increased attention has focused on the economics of higher education. Questions have been raised, explicitly or implicitly, as to whether the higher cost of a college education is justified and whether there are policy measures—private or public—which might be put in place to contain these costs and/or alter the nature of the product.


The Use Of The Racketeer Influenced & Corrupt Organizations Act In Claims Of Quid Pro Quo Sexual Harassment, Margaret O'Brien Jan 1990

The Use Of The Racketeer Influenced & Corrupt Organizations Act In Claims Of Quid Pro Quo Sexual Harassment, Margaret O'Brien

Master's Theses

No abstract provided.