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1992

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Whatever Happened To The Fourth Amendment: Undocumented Immigrants' Rights After Ins V. Lopenz-Mendoza And United States V. Verdugo-Urquidez, Victor C. Romero Jan 1992

Whatever Happened To The Fourth Amendment: Undocumented Immigrants' Rights After Ins V. Lopenz-Mendoza And United States V. Verdugo-Urquidez, Victor C. Romero

Faculty Scholarship

This Note rejects the Court's approach to the Fourth Amendment in Lopez and Verdugo and attempts to redefine the boundaries of Fourth Amendment protections for undocumented immigrants. Part I examines the impact of the Lopez and Verdugo decisions upon undocumented immigrants' Fourth Amendment rights. Part II evaluates the arguments for extending Fourth Amendment protections to undocumented immigrants. Viewing the Fourth Amendment as a restriction on government intrusion, Part III examines the constitutional remedies available to undocumented immigrants. This part rejects the Lopez restrictions on the applicability of the exclusionary rule and concludes that the Fourth Amendment neither draws distinctions among …


Where Have You Gone, Karl Llewellyn - Should Congress Turn Its Lonely Eyes To You, Stephen F. Ross Jan 1992

Where Have You Gone, Karl Llewellyn - Should Congress Turn Its Lonely Eyes To You, Stephen F. Ross

Faculty Scholarship

The purpose of this paper is to explore what, if anything, Congress should do about the canons of statutory construction to prevent judges who are more conservative (or perhaps, in a future era, more progressive) than the majority of the legislature from employing those canons to distort or frustrate legislative policy preferences.


Legal Scholarship: Insiders, Outsiders, Editors Symposium On Legal Scholarship, Richard Delgado Jan 1992

Legal Scholarship: Insiders, Outsiders, Editors Symposium On Legal Scholarship, Richard Delgado

Articles

No abstract provided.


High County Runner Spends Summer By The River Class, Race, And Environmental Regulation - Poem, Richard Delgado Jan 1992

High County Runner Spends Summer By The River Class, Race, And Environmental Regulation - Poem, Richard Delgado

Articles

No abstract provided.


Tax Liability And Inarbitrability In International Commercial Arbitration, Thomas E. Carbonneau, Andrew W. Sheldrick Jan 1992

Tax Liability And Inarbitrability In International Commercial Arbitration, Thomas E. Carbonneau, Andrew W. Sheldrick

Faculty Scholarship

This essay engages in a narrow but crucial inquiry into the limits the inarbitrability defense may now impose upon the exercise of arbitral jurisdiction. While it is assumed that matters relating directly to status and capacity, testamentary dispositions, and title to immovable property fall outside the jurisdictional reach of international arbitrators, the question becomes whether any national regulatory laws, such as tax laws, benefit from the same status of inviolability.


A Comment On Aleinikoff Ira C. Rothgerber Jr. Conference On Constitutional Law, Richard Delgado Jan 1992

A Comment On Aleinikoff Ira C. Rothgerber Jr. Conference On Constitutional Law, Richard Delgado

Articles

No abstract provided.


Front Matter Jan 1992

Front Matter

Language Arts Journal of Michigan

No abstract provided.


"Afloat On A Sea Of Talk", Lois Matz Rosen Jan 1992

"Afloat On A Sea Of Talk", Lois Matz Rosen

Language Arts Journal of Michigan

No abstract provided.


"New" Students Result In Better Teaching, Kathleen Carl Jan 1992

"New" Students Result In Better Teaching, Kathleen Carl

Language Arts Journal of Michigan

No abstract provided.


Reading And Writing Against The Text, Norma Greco Jan 1992

Reading And Writing Against The Text, Norma Greco

Language Arts Journal of Michigan

No abstract provided.


Language Arts In A Laboratory School: 1906-1919, Bertille C. Gallichio Jan 1992

Language Arts In A Laboratory School: 1906-1919, Bertille C. Gallichio

Language Arts Journal of Michigan

No abstract provided.


Still Hopeful After All These Years: Teachers As Agents Of Change, Kathleen Blake Yancey Jan 1992

Still Hopeful After All These Years: Teachers As Agents Of Change, Kathleen Blake Yancey

Language Arts Journal of Michigan

No abstract provided.


Back Matter Jan 1992

Back Matter

Language Arts Journal of Michigan

No abstract provided.


Bs News Jan 1992

Bs News

Building Services Engineering

No abstract provided.


The Use Of Advanced Technologies In Indiana Department Of Transportation, Thomas R. Kruse, Kumares C. Sinha, Ted M. Andrews, Jon D. Fricker, James Samuel Bethel, Michael J. Cassidy, Jorge A. Vanegas Jan 1992

The Use Of Advanced Technologies In Indiana Department Of Transportation, Thomas R. Kruse, Kumares C. Sinha, Ted M. Andrews, Jon D. Fricker, James Samuel Bethel, Michael J. Cassidy, Jorge A. Vanegas

JTRP Technical Reports

The report presents the findings of a study that investigated the potential uses of new technologies in INDOT. A survey of state transport agencies were conducted and the major groups of technologies identified are: CADD, GIS, Advanced Survey Techniques, Knowledge-Based Expert Systems, Planning and Programming Mdels, and a workshop with the INDOT executive staff were conducted to determine the priority areas for advanced technology applications. Suggestions were then made for the development of a new technology program within INDOT.


Fatigue Strength And Evaluation Of Sign Structures, Volume 1: Analysis And Evaluation, Xuejun Li, Timothy M. Whalen, Mark D. Bowman Jan 1992

Fatigue Strength And Evaluation Of Sign Structures, Volume 1: Analysis And Evaluation, Xuejun Li, Timothy M. Whalen, Mark D. Bowman

JTRP Technical Reports

This report is a two-volume final report presenting the findings of the research work that was undertaken to evaluate the fatigue behavior of sign structures and, based on that evaluation, to recommend an inspection plan that can be effectively used to detect and minimize possible deterioration due to wind induced loadings of sign structures. The study included a number of signs that are commonly used in Indiana: single-mastarm and double-mastarm cantilever sign structures, box-truss sign structures, tri-chord sign structures, and monotube sign structures. Sign structures with typical dimensions and details were selected as prototypes for each of the various types …


Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1992

Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1992

Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force Jan 1992

Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1992

Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants Jan 1992

Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended January 14, 1992.


Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1992

Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1992

Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting by investment companies for high-yield debt securities held as investments. Although the focus of this proposed SOP is on high-yield debt securities, certain guidance is also applicable to other debt securities held as investments by investment companies. It recommends the following: 1. Using the effective-interest method to report interest income on payment-in-kind (PIK) bonds and step bonds; 2. Writing off interest receivable on defaulted high-yield debt securities in accordance with Financial Accounting Standards Board Statement No. 5, Accounting for Contingencies, and allocating the write-off between income, for the portion …


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1992

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …


Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1992

Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of credit unions. It describes relevant matters or procedures unique to these entities and focuses on specific problems of accounting, auditing, and reporting on their financial statements. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Credit Unions issued in 1986. One objective of this proposed guide is to heighten auditors' awareness of the complex issues encountered in audits of credit unions' financial statements. Interest-rate risk, liquidity, asset quality, and internal control structure are …


Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force Jan 1992

Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The U.S. Department of Education (ED) Audit Guide Audits of Student Financial Assistance Programs (ED Audit Guide) requires institutions that participate in its student financial assistance (SFA) programs to engage independent auditors to audit certain aspects of their participation in those programs. Among other reports, auditors who perform such audits are required to issue reports on (1) the participating institutions' compliance with laws and regulations specified in the ED Audit Guide, and (2) the internal control structure used by participating institutions in administering the student financial assistance programs. The ED Audit Guide requires an institution's auditor's reports on compliance and …


Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting on advertising costs. The proposed SOP requires the following: 1. Reporting the costs of all advertising as expenses in the periods in which those costs are incurred, or the first time the advertising takes place, unless the advertising is direct-response advertising that results in probable future economic benefits (future benefits); 2. Reporting the costs of the future benefits of direct-response advertising as assets; 3. Amortizing the amounts reported as assets over the estimated period of the benefits. Also, this proposed SOP requires disclosure of certain information if the future …


Proposed Statement Of Tax Policy 10 : Integration Of The Corporate And Shareholder Tax Systems ;Integration Of The Corporate And Shareholder Tax Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 7, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Proposed Statement Of Tax Policy 10 : Integration Of The Corporate And Shareholder Tax Systems ;Integration Of The Corporate And Shareholder Tax Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 7, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of tax policy (STP) presents recommendations for improving the system of taxing corporate-source earnings. Statements of Tax Policy of the Tax Division are issued for the general information of those interested in the subject. They are intended to aid in the development of federal tax legislation in directions that the division believes are in the public interest.