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1992

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Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would formally rescind Accounting Principles Board (APB) Statements 1 through 4, which do not have standing as rules or standards required to be observed by members of the Institute by rule 203 of the Code of Professional Conduct and have been substantially superseded by subsequent pronouncements of the Financial Accounting Standards Board. THIS PROPOSED SOP WILL NOT AFFECT APB OPINIONS, WHICH ARE SEPARATE AND DISTINCT FROM APB STATEMENTS.

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Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1992

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING UNDER RULE 101: Partially Secured Loans; 2. PROPOSED ETHICS RULING UNDER RULE 101: Loan Commitment or Line of Credit; 3. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are Limited Partners; 4. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are General Partners; 5. PROPOSED ETHICS RULING UNDER RULE 101: Credit Card Balances and Cash Advances; 6. PROPOSED ETHICS RULING UNDER RULE 101: Member Leasing Property From a Client; 7. PROPOSED ETHICS RULING UNDER RULE 101: Joint Interest in Vacation Home; 8. PROPOSED ETHICS RULING UNDER RULE 102: …

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Proposed Statement Of Position : Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations;Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Oct. 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1992

Proposed Statement Of Position : Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations;Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Oct. 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Audit and Accounting Guide Common Interest Realty Associations (the CIRA guide) requires common interest realty associations (CIRAs) to disclose certain supplementary information outside of the basic financial statements. This requirement also applies to nonpublic CIRAs whose financial statements are compiled or reviewed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). Paragraph 43 of SSARS No. 1, Compilation and Review of Financial Statements, describes the accountant's responsibility when the financial statements are accompanied by information voluntarily presented for supplementary analysis purposes; however, SSARSs do not address the accountant's responsibility when the financial statements are accompanied …

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Proposed Statement Of Position : Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale;Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Nov. 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale;Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Nov. 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statement of Position (SOP) 92-3, Accounting for Foreclosed Assets, deals with the measurement of foreclosed assets after foreclosure. This proposed SOP provides guidance on accounting for the results of operations of foreclosed assets held for sale. It applies to all reporting entities except those that account for assets at fair value. It applies to all assets obtained through foreclosure that are considered held for sale, except for inventories, marketable equity securities, and real estate previously owned by the lender and accounted for under FASB Statement No. 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects. It does …

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Proposed Statement Of Position : Employers' Accounting For Employee Stock Ownership Plans ;Employers' Accounting For Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Employers' Accounting For Employee Stock Ownership Plans ;Employers' Accounting For Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would supersede AICPA SOP 76-3, Accounting Practices for Certain Employee Stock Ownership Plans, which was issued in December 1976. Since SOP 76-3 was issued, the reporting of transactions between employers and employee stock ownership plans (ESOPs) has become a source of accounting controversy. The importance of employers' financial reporting for ESOPs grew with increases in the number of plans and the amounts of stock held by the plans over the past decade. Furthermore, there have been significant changes in the tax and regulatory environment surrounding ESOPs and the structure and purpose of ESOPs have …

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Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1992

Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Comment Letters On Proposed Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Statement On Standards For Attestation Engagements Reporting On An Entity’S Internal Control Structure Over Financial Reporting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Comment Letters On Proposed Statement On Standards For Attestation Engagements Reporting On An Entity’S Internal Control Structure Over Financial Reporting, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Information For Cpa Candidates, Eleventh Edition, Effective May 1994; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1992

Information For Cpa Candidates, Eleventh Edition, Effective May 1994; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Creating Informal Play Opportunities: Are Parents' And Preschoolers' Initiations Related To Children's Competence With Peers?, Gary W. Ladd, Craig H. Hart Jan 1992

Creating Informal Play Opportunities: Are Parents' And Preschoolers' Initiations Related To Children's Competence With Peers?, Gary W. Ladd, Craig H. Hart

Faculty Publications

Preschoolers' social competence may depend on the frequency with which informal play activities are initiated by parents', children, and playmates. In this study, measures ofchildren's peer relations in informal and school contexts and the frequency of parents', children's, and peers' play initiations were obtained with 83 preschool children and their families on 2 occasions. Frequent parent initiations were associated with higher levels of prosocial behavior, lower levels of nonsocial behavior and, among boys, greater peer acceptance in preschool. Children who were more initiating of informal peer contacts displayed less anxious behavior in school and were better liked by their classmates. …

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Chemical Percolation Model For Devolatilization: Ii. Temperature And Heating Rate Effects On Product Yields, Thomas H. Fletcher, Alan R. Kerstein, Ronald J. Pugmire, David M. Grant Jan 1992

Chemical Percolation Model For Devolatilization: Ii. Temperature And Heating Rate Effects On Product Yields, Thomas H. Fletcher, Alan R. Kerstein, Ronald J. Pugmire, David M. Grant

Faculty Publications

The chemical percolation devolatilization (CPD) model describes the devolatilization behavior of rapidly heated coal based on the chemical structure of the parent coal. Percolation lattice statistics are employed to describe the generation of tar precursors of finite size based on the number of cleaved labile bonds in the infinite lattice. The chemical percolation devolatilization model described here includes treatment of vapor-liquid equilibrium and a cross-linking mechanism. The cross-linking mechanism permits reattachment of metaplast to the infinite char matrix. A generalized vapor pressure correlation for high molecular weight hydrocarbons, such as coal tar, is proposed based on data from coal liquids. …

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Characterization Of As-Prepared And Annealed W/C Multilayer Thin Films, David D. Allred, Qi Wang, Jesus González-Hernández, B. S. Chao, D. A. Pawlik Jan 1992

Characterization Of As-Prepared And Annealed W/C Multilayer Thin Films, David D. Allred, Qi Wang, Jesus González-Hernández, B. S. Chao, D. A. Pawlik

Faculty Publications

Tungsten/carbon (W/C) multilayer thin films were prepared by dc magnetron sputtering. All samples consisted of 30 layer pairs with a nominal d-spacing varying from 2.5 to 14 nm, the W layer thickness was kept at 2 nm in all samples. The W/C multilayers were subjected to isochronal anneals in a quartz tube furnace at the temperature range from 500 to 950 °C under a flow of high purity Ar gas. X-ray diffraction, Raman scattering, and Auger depth profile were used to characterize the structure of the as-prepared and annealed multilayer films. Both the W and C layers appear to be …

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X-Ray Diode Using A Silicon Field Emission Photocathode, W. I. Karian, Larry V. Knight, David D. Allred, A. Reyes-Mena Jan 1992

X-Ray Diode Using A Silicon Field Emission Photocathode, W. I. Karian, Larry V. Knight, David D. Allred, A. Reyes-Mena

Faculty Publications

We have produced arrays of 10,000 sharp p-type silicon points using an etch plus oxidation method. The points were used as electron emitters. No high vacuum cesiation or high temperature cleaning was needed to observe the electron emission. These are seen to be photosensitive sources of electrons at 200 K and 300 K. They were also used to produce AlKα x-rays. This constitutes the first use of etched, point arrays for generating electrons for x-ray sources.

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Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith Jan 1992

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith

Faculty Publications

The construction of expert systems typically require the availability of expertise that can be modeled. However, there are many important problems where no expertise exists, yet there is a wealth of data indicating results in different situations. Machine learning algorithms attempt to discover rules which capture the regularities that exists in such data.

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“Names, Hypocoristic,” In Anchor Bible Dictionary, Dana M. Pike Jan 1992

“Names, Hypocoristic,” In Anchor Bible Dictionary, Dana M. Pike

Faculty Publications

A hypocoristicon is generally a single-element name resulting from the shortening of an originally longer one. Hebrew names and Semitic names in general, were often composed of two elements (or, as was often the case in Akkadian names and sometimes the case with West Semitic ones, three elements) which formed a nominal or verbal sentence.

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Smimd - A Synchronous Multiple Instruction Multiple Data Computer Architecture, Cathy C. Roberts Jan 1992

Smimd - A Synchronous Multiple Instruction Multiple Data Computer Architecture, Cathy C. Roberts

Computer Science Theses & Dissertations

This thesis assesses the feasibility of utilizing a hypercube interconnect topology to link a heterogeneous processor array in a very long instruction word (VLIW) computer architecture. The research focused upon the selection of a suitable arrangement of processors for the computer and the subsequent demonstration of the architecture's capability to handle simple loop iterations. Previous attempts at VLIW computer design are summarized, the new SMIMD architecture is presented, and suggestions for future research are given. The thesis concludes with results of the initial performance evaluations of the architecture design.

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Diapycnal Mixing And Mass Transfer In Western Boundary Currents, Jose Luis Pelegri Llopart Jan 1992

Diapycnal Mixing And Mass Transfer In Western Boundary Currents, Jose Luis Pelegri Llopart

OES Theses and Dissertations

The distribution of nutrient flux in five sections across the Gulf Stream (from the Florida Straits of 35°W) is characterized by an intense core, centered at the depth of the 26.8 σt isopycnal surface. This 'Nutrient Stream' transports nutrients of O(103 kmol s-1} of nitrate and proportional amounts of other nutrients. Water mass and nutrient balances of nine isopycnal layers reveal significant diapycnal mixing between upper-thermocline and surface waters in the sector of the Stream between the Florida Straits and the Mid-Atlantic Bight. A two-box model of the nutrient-depleted surface layers (σt < 26.8) and the nutrient-rich thermocline layers (26.8< σt < 27.5) shows upward one-way transfer and two-way exchange, both at a a rate at about 1.m2s …

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Adsorption Of Halogenated Phenolate Ions To Egg-Phosphatidylcholine Vesicles, Andreas Blochel Jan 1992

Adsorption Of Halogenated Phenolate Ions To Egg-Phosphatidylcholine Vesicles, Andreas Blochel

Dissertations and Theses

In this study, parameters for the adsorption of several halogenated phenolate ions to egg-phosphatidylcholine vesicles have been determined by microelectrophoresis.

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Perceptions Of Teacher And Student Roles : Views Of Japanese Businessmen, John Walter Armbrust Jan 1992

Perceptions Of Teacher And Student Roles : Views Of Japanese Businessmen, John Walter Armbrust

Dissertations and Theses

Research provides a vast amount of information detailing the learning styles and preferences of learners and the influence of one's culture on that individual's perceptions of the world. Little of that research, however, has been applied to studying the effects of culture on the learner's perceptions of teacher and student roles, specifically in the area of second language learning. What is available often appears in the form of anecdotal descriptions of teaching and learning experiences abroad. A possible reason for the lack of investigation of student views in this area has been the absence of an adequate measuring device with …

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Theoretical And Experimental Evaluation Of Hysteresis In Atmospheric Chemistry, Theodore Alan Haigh Jan 1992

Theoretical And Experimental Evaluation Of Hysteresis In Atmospheric Chemistry, Theodore Alan Haigh

Dissertations and Theses

This treatise is a recapitulation of the theoretical and experimental study of hysteresis in atmospheric kinetics. The original problem arose from a theoretical study of a series of reactions for clean air. Upon evaluation a bistable equilibrium was predicted. The steady-state analysis had delineated a metastable region for the set of reactions. This bounded region is the hysteresis that this research project evaluated.

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The Synthesis And Chemistry Of N-Chlorosulfenylaziridines, Michael Claude Hare Jan 1992

The Synthesis And Chemistry Of N-Chlorosulfenylaziridines, Michael Claude Hare

Dissertations and Theses

Thiazyl chloride, the monomer of trichlorotrithiazene, reacts with fluorinated olefins to form N-chlorosulfenylaziridines. Four members of this new class of compounds have been prepared. Fluorine NMR, carbon-13 NMR, mass spectrometry, infrared spectroscopy, and elemental analysis have been used to characterize these compounds.

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Preparation Of Electron Donor And Acceptor Molecules For Porphyrin Derivatization, Christoph Hoefler Jan 1992

Preparation Of Electron Donor And Acceptor Molecules For Porphyrin Derivatization, Christoph Hoefler

Dissertations and Theses

Porphyrins derivatized with electron donating and electron withdrawing groups can be used for artificial photosynthesis. Four new compounds, two electron donors and two electron acceptors, have been synthesized for prospective porphyrin linkages.

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Race, Aggravated Murder, And The Death Sentence In Multnomah County, Oregon, 1984-1990 : A Descriptive Analysis And Review, Patrick Arthur Jolley Jan 1992

Race, Aggravated Murder, And The Death Sentence In Multnomah County, Oregon, 1984-1990 : A Descriptive Analysis And Review, Patrick Arthur Jolley

Dissertations and Theses

Criminal justice administrators in the United States have been challenged by a highly visible accusation of racial discrimination. This perception has weakened the confidence in, and support of, our judicial process. This study attempted to clarify this perception by examining the effect of race on certain judicial decisions related to the death penalty. The variables chosen for analysis focused on the persons involved in the homicide, the circumstances of the crime, and decisions made during the processing of capital cases.

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The Relationship Between The Use Of Graphophonic Strategy And The Success In English Vocabulary Learning For Chinese Students, Ching-Chih Christine Huang Jan 1992

The Relationship Between The Use Of Graphophonic Strategy And The Success In English Vocabulary Learning For Chinese Students, Ching-Chih Christine Huang

Dissertations and Theses

For Chinese EFL learners, the skill of vocabulary learning is one of the most essential elements in their English learning process. Many Chinese students transfer their familiar character-learning strategies, which include shape identification and rote memorization, in their English word-learning process. As a result, they may spend time and effort associating the shape, the sound, and the meaning of an English word before they learn and memorize it. Since they do not take advantage of the correspondence between the print and the sound, their vocabulary-learning process seems to be less effective.

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The Percentage Consonants Correct And Intelligibility Of Normal, Language Delayed, And History Of Language Delayed Children, Randi Jartun Jan 1992

The Percentage Consonants Correct And Intelligibility Of Normal, Language Delayed, And History Of Language Delayed Children, Randi Jartun

Dissertations and Theses

Highly unintelligible children may mistakenly be assumed to have difficulty only with the misarticulation of consonants. Expressive language concerns may be ignored while the primary focus of intervention becomes the correction of misarticulated speech. Questions have arisen regarding the possibility of both speech and expressive language difficulties contributing to unintelligibility. Shriberg and Kwiatkowski (1982) developed an ordinal means of rating severity of involvement. One of the constructs of the severity scale was intelligibility. The metric percentage consonants correct (PCC) was developed to identify severity of involvement of disorders of phonology.

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Monitoring And Management Of Psychiatric Symptomatology In Conditionally Released Insanity Acquittees, Jo Mariah Mahler Jan 1992

Monitoring And Management Of Psychiatric Symptomatology In Conditionally Released Insanity Acquittees, Jo Mariah Mahler

Dissertations and Theses

Community treatment of insanity acquittees is a highly controversial matter among legislators, mental health professionals and the public. At issue is the balancing of public safety concerns with least restrictive, non-punitive rehabilitation alternatives for insanity acquittees. Attempts to determine predictors of dangerousness in mentally ill offenders have produced mixed results with questionable practical value. In view of this, many mental health professionals are instead recommending that research on insanity acquittees be focused on evaluating the effectiveness of mandated community treatment programs for insanity acquittees. One area being designated for such research is the monitoring and management of psychopathology in conditionally …

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Performance Analysis Of Doa Estimation Algorithms Using Physical Parameters, Hui Liu Jan 1992

Performance Analysis Of Doa Estimation Algorithms Using Physical Parameters, Hui Liu

Dissertations and Theses

Analytical performance analysis on Direction-Of-Arrival (DOA) estimation algorithms has attracted much excellent research in recent years, various statistical properties have been revealed. However, in most of these analyses, insights of the performance were masked because of the involvement of singular values and singular vectors which depend on the character of the algorithms and data structures in a complex and nonlinear manner.

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Stratigraphy And Structure Of The Southeast Part Of The Portland Basin, Oregon, Kenneth E. Lite Jr. Jan 1992

Stratigraphy And Structure Of The Southeast Part Of The Portland Basin, Oregon, Kenneth E. Lite Jr.

Dissertations and Theses

The southeast part of the Portland Basin has been previously described by other investigators. However, little detailed information existed on the depositional relationships between the units, the various sedimentary fades, or the origin of many of the units.

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Sojourner Adjustment : A Diary Study, Susan Elizabeth Hemstreet Jan 1992

Sojourner Adjustment : A Diary Study, Susan Elizabeth Hemstreet

Dissertations and Theses

The focus of the ethnographic diary study is introduced and contextualized in the opening chapter with a site description. The thesis examines the diaries written during a sojourn of over two years in Japan . and proposes to answer the question, "How did the sojourner's initial maladjustment subsequently develop into satisfactory adjustment?"

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