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1997

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Articles 13351 - 13380 of 14706

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The Spontaneous Order Of War Powers, John O. Mcginnis Jan 1997

The Spontaneous Order Of War Powers, John O. Mcginnis

Case Western Reserve Law Review

No abstract provided.


The Unitary Executive During The First Half-Century, Steven G. Calabresi, Christopher S. Yoo Jan 1997

The Unitary Executive During The First Half-Century, Steven G. Calabresi, Christopher S. Yoo

Case Western Reserve Law Review

No abstract provided.


In Search Of The Lost Chord: Reflections On The 1996 Item Veto Act, Neal E. Devins Jan 1997

In Search Of The Lost Chord: Reflections On The 1996 Item Veto Act, Neal E. Devins

Case Western Reserve Law Review

No abstract provided.


Presidential Power And The Appointments Process: Structuralism, Legal Scholarship, And The New Historical Institutionalism, Ronald C. Kahn Jan 1997

Presidential Power And The Appointments Process: Structuralism, Legal Scholarship, And The New Historical Institutionalism, Ronald C. Kahn

Case Western Reserve Law Review

No abstract provided.


Famous Night . . ., Odysseus Elytis Jan 1997

Famous Night . . ., Odysseus Elytis

The Prose Poem: An International Journal

No abstract provided.


Pendulum Of Feeling, Egito Gonçalves Jan 1997

Pendulum Of Feeling, Egito Gonçalves

The Prose Poem: An International Journal

No abstract provided.


David Ignatow's Against The Evidence: Selected Poems 1934-1994, Donald L. Soucy Jan 1997

David Ignatow's Against The Evidence: Selected Poems 1934-1994, Donald L. Soucy

The Prose Poem: An International Journal

No abstract provided.


Contributors Jan 1997

Contributors

The Prose Poem: An International Journal

No abstract provided.


Northeastern Illinois University, Academic Catalog 1997-1998, Northeastern Illinois University Jan 1997

Northeastern Illinois University, Academic Catalog 1997-1998, Northeastern Illinois University

Course Catalogs

No abstract provided.


Motivation And Leadership: Towards A Predictive Model Of Leader Influence Behaviors, John E. Barbuto Jr. Jan 1997

Motivation And Leadership: Towards A Predictive Model Of Leader Influence Behaviors, John E. Barbuto Jr.

Open Access Dissertations

No abstract provided.


A Model Of The Antecedents And Outcomes Of Work-Family Conflict As Moderated By Social Support, Kellyann Berube Kowalski Jan 1997

A Model Of The Antecedents And Outcomes Of Work-Family Conflict As Moderated By Social Support, Kellyann Berube Kowalski

Open Access Dissertations

No abstract provided.


Review: Aspects Of Nepali Grammar, Clive W. Mcclelland Jan 1997

Review: Aspects Of Nepali Grammar, Clive W. Mcclelland

Faculty Publications and Presentations

No abstract provided.


Piercing Piercing: An Attempt To Lift The Veil Of Confusion Surrounding The Doctrine Of Piercing The Corporate Veil, Franklin A. Gevurtz Jan 1997

Piercing Piercing: An Attempt To Lift The Veil Of Confusion Surrounding The Doctrine Of Piercing The Corporate Veil, Franklin A. Gevurtz

McGeorge School of Law Scholarly Articles

No abstract provided.


Toward The Universal, Jennifer Bracy Jan 1997

Toward The Universal, Jennifer Bracy

Theses and Dissertations

This creative project is concerned with archetypal forms expressed in art, design and communication, from Neolithic rock carvings and native American Indian petroglyphs to individual graphic languages that look to the 'primitives' like those of Joan Miro and Neville Brody. It is my belief that through the study of this diverse collection of graphic signs and archetypal forms, one can develop a system of signs that cross barriers of language and culture. A morphology, a collection of possibilities, derived from such archetypal forms, could provide designers with a foundation for the development and use of symbol signs and sign systems.


College Of Arts And Sciences 1996 - 1997 Annual Report : A Report Of Academic And Scholarly Activities, University Of Central Florida. College Of Arts And Sciences Jan 1997

College Of Arts And Sciences 1996 - 1997 Annual Report : A Report Of Academic And Scholarly Activities, University Of Central Florida. College Of Arts And Sciences

Research Activities & Annual Reports

University of Central Florida College of Arts and Sciences, report of academic and scholarly activities, July 1996 - June 1997.


A Twentieth Amendment Parable, John Copeland Nagle Jan 1997

A Twentieth Amendment Parable, John Copeland Nagle

Journal Articles

The twentieth amendment receives virtually no attention in modern American constitutional law. Adopted in 1933, the primary purpose of the amendment was to eliminate lame-duck Congresses. The proponents of the amendment argued that lame-ducks were subject to nefarious influences and that allowing lame-duck legislation contradicted the voice of the people in the most recent election. But the text of the twentieth amendment simply moved the date on which the newly elected President and Congress took office from March to January, and does not expressly prohibit lame-duck legislation. The framers of the amendment could not conceive of Congress meeting during the …


Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1997

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, 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 appropriate guidance on the auditor's responsibility regarding communications between predecessor and successor auditors. This proposed Statement provides guidance relating to communications between predecessor and successor auditors when a change of auditors has taken place or is in process. This proposed Statement: 1. Revises the definitions of predecessor and successor auditors to reflect the current proposal environment found in today's practice. 2. Expands the required communications with the predecessor auditor before the successor auditor accepts an engagement to include inquiries about communications made by the predecessor auditor to audit …


Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, 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 the financial reporting of start-up costs. It requires costs of start-up activities to be expensed as incurred. The SOP broadly defines start-up activities and provides examples to help entities determine what costs are and are not within the scope of this SOP. This SOP applies to all nongovernmental entities and is effective for financial statements for fiscal years beginning after December 15, 1997. Earlier application is encouraged in fiscal years for which financial statements previously have not been issued.


Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 1997

Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of a Statement on Standards for Attestation Engagements (SSAE) to provide guidance to practitioners who may be engaged to examine or review management's discussion and analysis (MD&A) prepared pursuant to the published rules and regulations of the Securities and Exchange Commission (SEC). The ASB has observed the following since a proposed SSAE was first issued for exposure in 1987, and subsequently deferred: 1. Possible changes may occur in the existing financial reporting model as a result of the Comprehensive Model for Business Reporting proposed by the AICPA Special Committee on Financial …


Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …


Proposed Statement On Auditing Standards : Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 9, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Proposed Statement On Auditing Standards : Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 9, 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 appropriate guidance regarding written management representations to be obtained by an auditor as part of an audit performed in accordance with generally accepted auditing standards. A task force of the ASB reviewed Statement on Auditing Standards (SAS) No. 19, Client Representations (AICPA, Professional Standards, AU sec. 333), and determined that it needed to be updated to reflect changes in auditing practice and the auditing environment since SAS No. 19 was issued. This proposed Statement would supersede SAS No. 19. This proposed Statement: 1. Clarifies the requirement for an …