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Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.

In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove

Accounting Historians Journal

Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics for Accountants.

Washington Report, Vol. 4 No. 29, September 15, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.

Facing The Challenge: Memorial Sloan-Kettering Cancer Center, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.

Fruit In W.A., Department Of Agriculture And Food, Western Australia

Bulletins - 3000 - 3999

The main fruit growing districts of Western Australia are in the Mediterranean climate areas of the south-west. Apples, pears, stonefruit, citrus and vines are grown on a commercial basis. Figs, mulberries and olives are also grown, but not in big commercial quantities.

The Banana Industry At Carnarvon, John Roger Burt

Journal of the Department of Agriculture, Western Australia, Series 4

In viewing the semi-arid conditions of the West Gascoyne, visitors are surprised to see a thriving banana industry at the mouth of the Gascoyne River, 930 kilometres north of Perth. The natural vegetation in the plantation area consists mainly of stunted gums, low acacia scrub and salt bush.

Despite the adverse climatic conditions, the average yields of Carnarvon bananas are double those of banana areas in other states.

Texas Eastern University Catalog, 1975-1976, University Of Texas At Tyler

Catalogs

No abstract provided.

Report On Progress And Perspectives, January 1975, Touche Ross & Co.

Touche Ross Publications

No abstract provided.

Financial Analysis As An Audit Tool, Touche Ross & Co.

Touche Ross Publications

Originally published by: Touche Ross & Co.;

Professional Requirements And Qualifications Of Filipino Cpas., American Institute Of Certified Public Accountants. International Qualifications Appraisal Committee

AICPA Committees

No abstract provided.

Uniform Statistical Information Questionnaire: 1975, A Supplementary Report, Park E. Leathers, James A. Sullivan

Examinations and Study

No abstract provided.

Optimal Design Of Water Distribution Pipeline Networks, Wilson Carlos Duarte Delfino

Research Reports from the Department of Operations

A water distribution pipeline network is a system that transports water from points of supply to points of demand where water must be delivered at a certain rate and pressure head. The system consists of water supply points, water demand points and pumping stations all connected by pipelines according to some network geometry. In this paper we consider the one-period deterministic design problem of a water distribution pipeline network. The design problem in water networks with no loops (tree networks) and in water networks with loops, respectively, is mathematically formulated with pipe costs, pump costs and energy costs being minimized. …

Information For Cpa Candidates (1975), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

1975 January - June (Radio & Television), Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for television and radio from January to June of 1975.

Working With The Revenue Code - 1975, Dominic Tarantino

Guides, Handbooks and Manuals

No abstract provided.

What Does A Cpa Do?, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller

Graduate Theses and Dissertations

The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.

In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.

Published wholesale gasoline prices …

A Survey Of Large Scale Mathematical Programming, Leon S. Lasdon

Research Reports from the Department of Operations

This chapter explores the extensive use of mathematical programming enabled by advanced computer codes capable of solving large-scale problems by leveraging problem structure. It highlights the special characteristics of large linear and nonlinear programs, such as sparse and structured constraint matrices. Two primary approaches to solving such problems are discussed: direct methods and decomposition techniques. Direct methods, commonly applied in linear programming using tools like the simplex method, optimize computations by exploiting matrix structures. Decomposition methods divide problems into subsystems, coordinating interactions through multi-level approaches to achieve comprehensive solutions. The chapter assumes familiarity with linear programming concepts and provides detailed …

Mcdonnell Douglas Spirit, Eastern Edition, December 1974, Mcdonnell Douglas

McDonnell / McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, Eastern Edition, December 1974 corporate newsletter.

Dr. William C. Spencer Elected 16th President Of The Lindenwood Colleges, Lindenwood College

Archived Lindenwood Press Releases

No abstract provided.

A Market Analysis For The Cleveland Zoological Park, Hamilton Emmons, Burton V. Dean, Thomas S. Nunnikhoven, D.R. Rossiter, Raghavendra N. Rao, Cornelis A. De Kluyver, B. Richmond

Research Reports from the Department of Operations

The Cleveland Zoological Park has experienced, over the past decade, a general trend toward increasing deficits and decreasing attendance (see Appendix A). The Zoo is a nonprofit organization, rendering services to the community in such areas as education, conservation, community enhancement, and cultural enrichment. Through the Metropolitan Park Board, it receives an annual subsidy of $300,000. In spite of this subsidy and a significant increase in donated funds, coupled with repeated admission and parking fee increases, even the most frugal management has been unable to make income meet expenses. Certainly, nothing has been left over for capital investments in new …

Mcdonnell Douglas Spirit, Eastern Edition, November 1974, Mcdonnell Douglas

McDonnell / McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, Eastern Edition, November 1974 corporate newsletter.

1974-10-26, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

A Study Of Presidents Of Religious Institutions Of Higher Learning In California, John J. Rasmussen, Burton V. Dean

Research Reports from the Department of Operations

Religious related institutions will most likely continue to exist, and they will continue to need administrators. To become familiar with the current crop of these academic elite, a significant number of presidents and other administrative officers were interviewed regarding their family, educational, and work background; their current methods of dealing with problem situations; and their perceptions regarding the future of the religious related school and the person who will run them.

1974 July - December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases from July to December of 1974.

Simulation Of Surgical Anesthesia Team Configurations, Arnold Reisman, Hamilton Emmons, J.S. Gravenstein, F. J. Staub, Phiroz P. Darukhanavala, Thomas George, C. Lin, John J. Rasmussen

Research Reports from the Department of Operations

A research group, comprised of faculty and graduate students from the School of Medicine and from the Department of Operations Research, Case Western Reserve University, investigated ways to alleviate the shortage and maldistribution of surgical anesthesiologists. The three project stages were: survey and detailed analysis of data gathered at the Veteran's Administration Hospital of Cleveland; the construction and validation of a computer simulation model to study with speed, economy and non-human experimentation alternative practice modes; and the establishing of methodology for selecting an optimal anesthesia team configuration. The methodology provides design charts involving trade-offs between alternative personnel configurations and a …

Mcdonnell Douglas Spirit, Eastern Edition, September 1974, Mcdonnell Douglas

McDonnell / McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, Eastern Edition, September 1974 corporate newsletter.

Profile: August, 1974. Vol: 7 No: 2, Blue Cross Of Florida, Inc., Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

August 1974 employee monthly newsletter printed for employees, their families and friends.

Applications Of Operations Research To A Check Processing System, Joseph A. Svestka

Research Reports from the Department of Operations

The subject of this thesis is the check processing system of a large commercial bank. The scientific method of analysis and synthesis are employed to identify the important aspects of the problem, to define the models, and their inter-relationships. The thesis also includes a discussion of the important aspects of solution implementation and evaluation. The system is neither viewed nor treated as a collection of separate problems but as a coherent set of interactive problems, involving a myriad of constraints, inter-relationships, and sometimes contradictory objectives. The mathematical models employed include the only available (to date) M-salesman traveling salesman algorithm, a …

Minimal Spanning Trees With Ratio Criterion, R. Chandrasekaran

Research Reports from the Department of Operations

The minimal spanning tree problem is well known, and efficient algorithms exist for solving this problem. One of these algorithms has been called a "greedy" algorithm by Edmonds, who has also described the full potential of such an algorithm. In this paper, we consider a slightly modified objective function. We show that the greedy algorithm does not work for this modified problem, even if it is modified in a suitable way. First we provide a characterization for an optimal tree, which is an extension of a condition found in [2] for the minimal spanning tree problem. This gives us an …