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1996

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Seismic Evaluation Of Highway Bridges - Phase 1, J. A. Ramirez, Austin D. Pan, Frank Thompson Mwakasisi Jan 1996

Seismic Evaluation Of Highway Bridges - Phase 1, J. A. Ramirez, Austin D. Pan, Frank Thompson Mwakasisi

JTRP Technical Reports

The primary objective of the study was to establish the guidelines for screening, assessing, and ranking Indiana bridges for seismic upgrade. The outcome of the study is a complete strategy for the detailed structural assessment of Indiana highway bridges subjected to seismic forces. The structural evaluation is conducted using a nonlinear time-history analysis of the bridge for simulated or actual records. The specific soil conditions at the site are accounted in terms of the ground motion. From the time history analysis the maximum structural response including displacements, bending moments, shear and axial forces are computed. A weighted evaluation of the …

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The Use Of Pyrolized Carbon Black As An Additive (Part 3: Air Cooled Furnace Slag), Kwan-Ho Lee, C. W. Lovell, Rodrigo Salgado Jan 1996

The Use Of Pyrolized Carbon Black As An Additive (Part 3: Air Cooled Furnace Slag), Kwan-Ho Lee, C. W. Lovell, Rodrigo Salgado

JTRP Technical Reports

The purpose of this research was to characterize the fundamental properties and to evaluate the performance of asphalt mixtures modified by pyrolyzed carbon black (CBp) as an additive and air-cooled furnace slag as a coarse aggregate. Laboratory tests were conducted at INDOT and Koch Materials. The optimum binder content and the relationship of density and voids were determined from Marshall mix design. The rang of optimum binder content was 6.3% to 7.8%. The Marshall stability as a strength value and flow increased within the accepted ranges due to the inclusion of CBp. The gyratory tests were conducted by the US …

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Using Pyrolized Carbon Black (Pcb) From Waste Tires In Asphalt Pavement (Part 1, Limestone Aggregate), Taesoon Park, C. W. Lovell Jan 1996

Using Pyrolized Carbon Black (Pcb) From Waste Tires In Asphalt Pavement (Part 1, Limestone Aggregate), Taesoon Park, C. W. Lovell

JTRP Technical Reports

This study presents the viability of using PCB as an additive in hot mix asphalt concrete. Different ratios of PCB (5%, 10%, 15%, and 20% by weight of asphalt) were blended with two grades of asphalt (AC-10 and AC-20). The complete behaviors of the PCB modified asphalt concrete were investigated by comprehensive laboratory testing and evaluation. The Marshall method was used to determine the optimum binder content and the mechanical properties and void relationships were investigated by this method. The Gyratory Testing Machine was used to define the stress-strain relationships of the PCB mixtures. The rutting potential of PCB mixtures …

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Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, 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 Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, 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 To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, 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 To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, 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, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee Jan 1996

Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, 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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Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

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Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1996

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …

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Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …

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Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …

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Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …

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The Doctrine Of Informed Consent And Women: The Achievement Of Equal Value And Equal Exercise Of Autonomy, Lisa Napoli Jan 1996

The Doctrine Of Informed Consent And Women: The Achievement Of Equal Value And Equal Exercise Of Autonomy, Lisa Napoli

American University Journal of Gender, Social Policy & the Law

No abstract provided.

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Legal Inversions: Lesbians, Gay Men, And The Politics Of Law, Peter Kwan Jan 1996

Legal Inversions: Lesbians, Gay Men, And The Politics Of Law, Peter Kwan

American University Journal of Gender, Social Policy & the Law

No abstract provided.

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Dean V. The District Of Columbia: Goin' To The Chapel And We're Gonna Get Married, Heather Hodges Jan 1996

Dean V. The District Of Columbia: Goin' To The Chapel And We're Gonna Get Married, Heather Hodges

American University Journal of Gender, Social Policy & the Law

No abstract provided.

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Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, 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 To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, 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 To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, 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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Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …

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Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1996

Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …

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Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board Jan 1996

Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …

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Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board Jan 1996

Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1996

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

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Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1996

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.

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Let's Surf-The-Net! World-Wide Web (Www) Sites In Italy, Or: How/Why Include A Web-Browser Component In Culture And Civilization Classes, Ilona Klein Jan 1996

Let's Surf-The-Net! World-Wide Web (Www) Sites In Italy, Or: How/Why Include A Web-Browser Component In Culture And Civilization Classes, Ilona Klein

Faculty Publications

First, this essay details the technical elements required to set up a computer for Web-surfing, then it discusses the rationale for a Web-browser component in Culture and Civilization courses. The first part of this study (the technical portion) is geared specifically toward teachers with little or no familiarity with the Internet and the World-Wide Web. In the second part of the article, the applied-pedagogy aspects of Web-browsing are provided for all colleagues in the profession, proficient or not in cyberspace surfing. This article argues that the internet and the World-Wide Web are here to stay and that, within certain limitations, …

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Identifying The Harm In Racial Gerrymandering Claims, Samuel Issacharoff, Thomas C. Goldstein Jan 1996

Identifying The Harm In Racial Gerrymandering Claims, Samuel Issacharoff, Thomas C. Goldstein

Michigan Journal of Race and Law

This Article proceeds along two lines. First, it reviews the theories of harm set forth in the Justices' various opinions, i.e., the articulated risks to individual rights that may or may not be presented by racial gerrymandering. What is learned from this survey is that Shaw and its progeny serve different purposes for different members of the Court. Four members of the Shaw, Miller v. Johnson, and United States v. Hays majorities-Chief Justice Rehnquist, along with Justices Scalia, Kennedy, and Thomas- are far more concerned with "race" than "gerrymandering." In particular, they consider all race-based government classifications to be inherently …

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Front Matter Jan 1996

Front Matter

Michigan Journal of Race and Law

No abstract provided.

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Can Minority Voting Rights Survive Miller V. Johnson, Laughlin Mcdonald Jan 1996

Can Minority Voting Rights Survive Miller V. Johnson, Laughlin Mcdonald

Michigan Journal of Race and Law

Part I of this Article reviews the congressional redistricting process in Georgia, particularly the State's efforts to comply with the Voting Rights Act and avoid the dilution of minority voting strength. Part II describes the plaintiffs' constitutional challenge and the State's asserted defenses, or more accurately its lack of asserted defenses. Part III argues that the decision of the majority rests upon wholly false assumptions about the colorblindness of the political process and the harm caused by remedial redistricting. Part IV notes the expansion in Miller of the cause of action first recognized in Shaw v. Reno. Part V …

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