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Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson Jan 1986

Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson

Faculty Publications

This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …

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Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner Jan 1986

Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner

Faculty Publications

As the business environment becomes more complex and more competitive, accountants and other business managers must exploit the advantages of the computer to remain competitive. Even though managers have long used data which was collected, stored, summarized, and reported using computer technology, managers have not traditionally used computers to manage. Only recently have managers realized that the computer is a cost-effective tool which can directly aid and support business decisions (i.e., not only can computers generate data to be used in making decisions, they can also make comparisons, evaluate alternatives, weigh the costs and benefits, and perhaps even make certain …

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How Successfully Can The States' Item Veto Be Transferred To The President?, Louis Fisher, Neal Devins Jan 1986

How Successfully Can The States' Item Veto Be Transferred To The President?, Louis Fisher, Neal Devins

Faculty Publications

No abstract provided.

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Joint Criminal Participation: Establishing Responsibility, Abandonment, Paul Marcus Jan 1986

Joint Criminal Participation: Establishing Responsibility, Abandonment, Paul Marcus

Faculty Publications

No abstract provided.

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When Doctrines Collide: Corporate Negligence And Respondeat Superior When Hospital Employees Fail To Speak Up, I. Trotter Hardy Jan 1986

When Doctrines Collide: Corporate Negligence And Respondeat Superior When Hospital Employees Fail To Speak Up, I. Trotter Hardy

Faculty Publications

No abstract provided.

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Clonal Selection Of Sugar Cane For Texas And Louisiana From A Common Germplasm Pool, Stephen Kresovich, Richard D. Breaux Dec 1985

Clonal Selection Of Sugar Cane For Texas And Louisiana From A Common Germplasm Pool, Stephen Kresovich, Richard D. Breaux

Faculty Publications

The sugar cane (a complex hybrid of Saccharum spp.) cultivar improvement program for the irrigated Lower Rio Grande Valley of Texas, initiated in 1961, has expanded greatly over the past 20 years. Initially, only 8 to 12 cultivars, selected from those previously released from commercial production in Louisiana or Florida, were screened annually for their production potential in the Lower Rio Grande Valley. The current introduction and screening program is more comprehensive utilizing 1) all clones advanced from the first to the second line trials at the U. S. Sugarcane Laboratory at Houma, Louisiana; 2) the advanced "CP" assignments from …

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The Intellectual Development Of Modern Products Liability Law: A Comment On Priest's View Of The Cathedral's Foundations, David G. Owen Dec 1985

The Intellectual Development Of Modern Products Liability Law: A Comment On Priest's View Of The Cathedral's Foundations, David G. Owen

Faculty Publications

No abstract provided.

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A Proven Method Of Establishing Exposure Indexes For Video Cameras, Harry Mathias Oct 1985

A Proven Method Of Establishing Exposure Indexes For Video Cameras, Harry Mathias

Faculty Publications

This article discusses a production-tested method for determining exposure indexes for video cameras. Also discussed are exposure control methods, camera sensitivity, waveform monitors, lighting, and other factors. The importance of this procedure in practical production situations is described.

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The Economic And Cultural Impact Of The Origins Of Property: 1180-1220, Robert C. Palmer Oct 1985

The Economic And Cultural Impact Of The Origins Of Property: 1180-1220, Robert C. Palmer

Faculty Publications

No abstract provided.

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Tacitus On The Ancient Amber-Gatherers: A Re-Evaluation Of Germania, Marianina Demetri Olcott Oct 1985

Tacitus On The Ancient Amber-Gatherers: A Re-Evaluation Of Germania, Marianina Demetri Olcott

Faculty Publications

No abstract provided.

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Glycation Of Amino Groups In Protein, Nancy G. Watkins, Suzanne R. Thorpe, John W. Baynes Sep 1985

Glycation Of Amino Groups In Protein, Nancy G. Watkins, Suzanne R. Thorpe, John W. Baynes

Faculty Publications

Ribonuclease A has been used as a model protein for studying the specificity of glycation of amino groups in protein under physiological conditions (phosphate buffer, pH 7.4, 37 “C). Incubation of RNase with glucose led to an enhanced rate of inactivation of the enzyme relative to the rate of modification of lysine residues, suggesting preferential modification of active site lysine residues. Sites of glycation of RNase were identified by amino acid analysis of tryptic peptides isolated by reverse-phase high pressure liquid chromatography and phenylboronate affinity chromatography. Schiff base adducts were trapped with Na- BH&N and the a-amino group of Lys-1 …

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The Self-Made Man In Meiji Japanese Thought: From Samurai To Salary Man, By Earl H. Kinmonth, William Dean Kinzley Aug 1985

The Self-Made Man In Meiji Japanese Thought: From Samurai To Salary Man, By Earl H. Kinmonth, William Dean Kinzley

Faculty Publications

A review of The Self-Made Man in Meiji Japanese Thought: From Samurai to Salary Man, by Earl H. Kinmonth

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The Gospel And Feminism: A Proposal For Lutheran Dogmatics, Lois E. Malcolm Jul 1985

The Gospel And Feminism: A Proposal For Lutheran Dogmatics, Lois E. Malcolm

Faculty Publications

The aim of this essay is to identify the theological, and deeply Christian, point of resonance between Lutheran and feminist theologies. It begins with a brief overview of themes in Christian feminist theologies; it then offers rationale and recommendations for why and how Lutheran dogmatics should critically engage feminist perspectives so that it can better serve the task of assisting Christians in their proclamation of the promise in Jesus’ gospel.

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High Discharge Rate Characteristics Of Nickel-Cadmium Batteries For Pulse Load Filtering, Gregory M. Gearing, Michael B. Cimino, David H. Fritts, John F. Leonard, Anthony J. Terzuoli Jr. Jul 1985

High Discharge Rate Characteristics Of Nickel-Cadmium Batteries For Pulse Load Filtering, Gregory M. Gearing, Michael B. Cimino, David H. Fritts, John F. Leonard, Anthony J. Terzuoli Jr.

Faculty Publications

Several tests of specially fabricated nickel-cadmium batteries having circular disk type electrodes were considered. These batteries were evaluated as filter elements between a constant current power supply and a five hertz pulsed load demanding approximately twice the power supply current during the load on portion of the cycle. Short tests lasting 10,000 cycles were conducted at up to a 21 C rate and an equivalent energy density of over 40 Joules per pound. In addition, two batteries were subjected to 107 charge/discharge cycles, one at a 6.5 C rate and the other at a 13 C rate. Assuming an …

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A Generalized Molien Function For Field Theoretical Hamiltonians, Jeffrey W. Felix, Dorian M. Hatch Jul 1985

A Generalized Molien Function For Field Theoretical Hamiltonians, Jeffrey W. Felix, Dorian M. Hatch

Faculty Publications

A generating function, or Molien function, the coefficients of which give the number of independent polynomial invariants in G, has been useful in the Landau and renormalization group theories of phase transitions. Here a generalized Molien function for a field theoretical Hamiltonian (with short-range interactions) of the most general form invariant in a group G is derived. This form is useful for more general renormalization group calculations. Its Taylor series is calculated to low order for the FGamma-2 representation of the space group R[3 bar]c and also for the l=1 (faithful) representation of SO(3).

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Statistical Assumption-Making In Library Collection Assessment: Peccadilloes And Pitfalls, Richard Hacken Jun 1985

Statistical Assumption-Making In Library Collection Assessment: Peccadilloes And Pitfalls, Richard Hacken

Faculty Publications

Assessing library collections in the Semiconductor Age necessarily involves a heavy use of quantitative data. The assumptions made during the process of gathering, manipulating, and reporting library statistics may or may not be valid ones. Objective and vigilant scrutiny, therefore, can make the difference between an assessment that adds to a greater knowledge of the collection and one that only adds greater bulk to The File. Among the areas affected by statistical assumptions are (in lay terms): the sample, the survey, the percentage, the average, the degree of accuracy.

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Wealth And Migration In Massachusetts And Maine: 1771-1798, John W. Adams, Alice Bee Kasakoff Jun 1985

Wealth And Migration In Massachusetts And Maine: 1771-1798, John W. Adams, Alice Bee Kasakoff

Faculty Publications

We use a genealogical data base to question the idea that the frontier was a "safety valve" for Americans in the years of the founding of the republic. Our findings about the relative wealth of members of nine families show how the frontier affected their migration patterns. We find that it was the middle class, not the poor, who seemed to make best use of the opportunity of the frontier.

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Construct Validation Of The Self-Control Schedule, P. Scott Richards Jun 1985

Construct Validation Of The Self-Control Schedule, P. Scott Richards

Faculty Publications

The present paper describes an investigation of the construct validity of the English version of M. Rosenbaum’s Self- Control Schedule (SCS). A total of 121 Brigham Young University students took the SCS and several other measures. t tests were conducted between the Brigham Young University student SCS means and the SCS means of samples from two midwestem universities. Pearson correlations between the SCS, the SCS subscales, Rotter’s I-E scale, the Manifest Anxiety scale, and the Religious Orientation scale were computed. Reliability analyses were conducted on the SCS subscales. The results (a) provide additional normative data about the SCS, (b) further …

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Microbial Degradation Of The Leachable And Lignocellulosic Components Of Leaves And Wood From Rhizophora Mangle In A Tropical Mangrove Swamp, Ronald Benner, Robert E. Hodson May 1985

Microbial Degradation Of The Leachable And Lignocellulosic Components Of Leaves And Wood From Rhizophora Mangle In A Tropical Mangrove Swamp, Ronald Benner, Robert E. Hodson

Faculty Publications

Preparations of uniformly [14C] labeled mangrove leaves and specifically radiolabeled [14C-lignin] lignocelluloses and [14C -polysaccharide]lignocelluloses from mangrove leaves and wood were used in experiments to determine the microbial rates of mineralization of the leachable and lignocellulosic components of mangrove detritus in aerobic and anaerobic sediments of a tropical mangrove swamp. The bulk of the leachable fraction from mangrove leaves was mineralized relatively rapidly and was assimilated into microbial biomass with high efficiency (30 %). In contrast, rates of mineralization of the lignocellulosic component of mangrove leaves and wood were 10fold lower than mineralization rates …

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From Balconies To Tanks: Post Junta Civil-Military Relations In Greece, Constantine P. Danopoulos Apr 1985

From Balconies To Tanks: Post Junta Civil-Military Relations In Greece, Constantine P. Danopoulos

Faculty Publications

This article analyzes the reasons why praetorianism in Greece has not been followed by more of the same, as appears to be the case in most states that have experienced military rule. After a careful examination of the available data, it was concluded that having learned their lesson, both the civilian and military elites have played a role in keeping the armed forces away from the levers of political authority, the civilians by following carrot and stick policies designed not to encroach on the military's corporate interests, and the armed forces by accepting the view that they can best protect …

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The Origins Of Property In England, Robert C. Palmer Apr 1985

The Origins Of Property In England, Robert C. Palmer

Faculty Publications

No abstract provided.

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Book Review Of The Second American Revolution, Neal Devins Apr 1985

Book Review Of The Second American Revolution, Neal Devins

Faculty Publications

No abstract provided.

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Distributional Analysis For Discontinuous Fields, R. Estrada, R. P. Kanwal Feb 1985

Distributional Analysis For Discontinuous Fields, R. Estrada, R. P. Kanwal

Faculty Publications

The jump conditions that hold across singular surfaces for the fields having step function discontinuities do not, in general, apply if these surfaces themselves carry concentrated fields. In this note, the general situation when the surfaces of discontinuity carry multilayers and deform as they propagate is discussed. Formulas are presented for the first and second derivatives for these multilayers. © 1985.

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Example Of A Group Action Determined Phase Transition, Jeffrey W. Felix, Dorian M. Hatch Feb 1985

Example Of A Group Action Determined Phase Transition, Jeffrey W. Felix, Dorian M. Hatch

Faculty Publications

The principles of the group action approach to structural phase transitions are outlined. It is assumed that all properties of the transition are determined by the action of a single physically irreducible represention of the space group of the more symmetric phase. We determine the isotropy groups using the image space of the representation. The free energy minima are determined to fourth order and to all orders using the results of Gufan and then compared. This theory is applied to Calcite (Roverline3c) to determine all possible continuous commensurate phase transitions.

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Flora Of The Lower Cretaceous Cedar Mountain Formation Of Utah And Colorado; Part Iii, Icacinoxylon Pittiense N. Sp., William D. Tidwell, Gregory F. Thayn, W. L. Stokes Feb 1985

Flora Of The Lower Cretaceous Cedar Mountain Formation Of Utah And Colorado; Part Iii, Icacinoxylon Pittiense N. Sp., William D. Tidwell, Gregory F. Thayn, W. L. Stokes

Faculty Publications

Icacinoxylon pittiense, a new species of angiospermous wood from the Lower Cretaceous Cedar Mountain Formation of Utah is described and compared with similar fossil and modern woods. It is distinguished from other species of Icacinoxylon by its thick-walled fiber-tracheids with their walls making up at least 50% of the total diameter of the cells, conspicuous bordered pits with obliquely crossing extended apertures on both the tangential and radial walls of its fiber-tracheids, scalariform perforation plates with as few as four or greater than 30 bars, transitional opposite to scalariform pitting on its vessel walls, thick-walled ray cells, and distinct sheath …

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Federal Jurisdiction, Thomas E. Baker Jan 1985

Federal Jurisdiction, Thomas E. Baker

Faculty Publications

No abstract provided.

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Maximizing Expected Profits In Competitive Bidding, Steven H. Bullard Jan 1985

Maximizing Expected Profits In Competitive Bidding, Steven H. Bullard

Faculty Publications

Forest products firms often buy much of their raw material through competitive bidding. The bidding process is vital to such companies, yet models are often used which merely help predict winning bids. Managers should consider expected returns from potential timber buying contracts-the product of profit and the prob· ability of realizing that profit. A general approach is summarized for maximizing expected profit in competitive bidding. For timber buying, profits are net returns minus stumpage costs. The probability of obtaining the profit is the probability a given bid will be accepted, and can be represented by a probability density function. The …

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Reforestation Timing Influences After-Tax Present Value Of Costs, Steven H. Bullard Jan 1985

Reforestation Timing Influences After-Tax Present Value Of Costs, Steven H. Bullard

Faculty Publications

Public Law 96-451 provides federal income tax incentives for reforestation. Taxpayers are allowed an investment tax credit in the year reforestation costs are incurred and deductions of one-fourteenth of reforestation costs on their first tax return, one-seventh on each of their next six tax returns, and one-fourteenth on their eighth tax return. The amount amortized is 95 percent of costs if a 10-percent tax credit is claimed or 100 percent of costs if an 8- percent credit is chosen. The credit and deductions can be applied for up to $10,000 of reforestation costs each year.

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Evaluating Landowner Assistance Programs And Other Wood Procurement Options, Gary D. Kronrad, C. Franklin, J.E. De Steiquer Jan 1985

Evaluating Landowner Assistance Programs And Other Wood Procurement Options, Gary D. Kronrad, C. Franklin, J.E. De Steiquer

Faculty Publications

A major activity of forest industry is supplying their mills with wood. There are four options for wood procurement: fee land, lease land, landowner assistance programs, and open market. The task of the corporate planner is to allocate the limited budget among these options in such a way that the needed volumes of wood are procured at the least cost. A methodology has been developed to aid in this capital budget in process and has been incorporated in an easy-to-use computer program.

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Business Aspects Of The Mid-South Forest Economy, Steven H. Bullard, Thomas J. Straka Jan 1985

Business Aspects Of The Mid-South Forest Economy, Steven H. Bullard, Thomas J. Straka

Faculty Publications

Timber resources and related economic activity are substantial in the Mid-South states of Tennessee Alabama Mississippi, Louisiana, and Arkansas. Most of u; are awar~ that timber is an important aspect of our regional economy. We observe many stands of timber and often see it being harvested and transported to shipping points and manuf~cturing facilities. Many, however, do not fully appreoate the absolute size of the Mid-South's forest resources, nor their relative importance to states within the region. The Mid-South forest economy is described in two sections: (1) forest resources in general and (2) timber manufacturing or processing. Value added and …

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