Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

1998

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 15421 - 15450 of 15775

Full-Text Articles in Entire DC Network

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …

Go to article

Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) addresses accounting for differences between contractual and expected future cash flows from an investor's initial investment in certain loans and debt securities (loans) acquired in a transfer when such differences are attributable, at least in part, to credit quality. It includes such loans acquired in purchase business combinations and would apply to all enterprises. The proposed SOP would limit the yield that may be accreted (accretable yield) to the excess of the investor's estimate of undiscounted expected future principal and interest cash flows (expected future cash flows) over the investor's initial investment in the …

Go to article

The Praxis Of Narrative Assessment: Communication Competence In An Information Age, Pat Arneson, Ronald C. Arnett Jan 1998

The Praxis Of Narrative Assessment: Communication Competence In An Information Age, Pat Arneson, Ronald C. Arnett

Journal of the Association for Communication Administration

The article suggests addressing communication competence from a perspective outside the behavioral orientation to communication. Dialogue presupposes both the general public and the academy meeting one another in serious conversation about educational assessment. Ignoring assessment will not make persistent calls for accountability disappear. The routine use of negation of authority leads the way for a powerful enemy to take the public stage from the spectators who by that time have confused the critical life of a spectator with active participation in the culture for too long. Assessment is an inescapable part of the evaluation process. How to determine when communication …

Go to article

A Speech Communication Program In Malaysia: Case Study In The Conundrums Of Teaching Abroad, Robert C. Dick, Brenda M. Robinson Jan 1998

A Speech Communication Program In Malaysia: Case Study In The Conundrums Of Teaching Abroad, Robert C. Dick, Brenda M. Robinson

Journal of the Association for Communication Administration

This article deals with a study which aims to discover directly the unique elements of the culture of the Institut Teknologi MARA/Midwest Universities Consortium for International Activities (ITM/MUCIA) students that affect their speech communication. There are multiple influences on student behaviors and no generalizations can he made to fit all students at MUCIA. But, there were some characteristics that were extremely common. A survey of the ITM/MUCIA faculty and staff, from a wide cross-section of Americans and Malaysians, revealed near unanimity on strengths and weaknesses of Malaysian students, reflecting the nature of their earlier learning styles. The substance of classroom …

Go to article

A "Bard's Eye" View Of Higher Education: A Satirical Commentary, Gerald Lee Ratliff Jan 1998

A "Bard's Eye" View Of Higher Education: A Satirical Commentary, Gerald Lee Ratliff

Journal of the Association for Communication Administration

This article presents several quotations from dramatist and writer William Shakespeare to describe fundamental issues that plague higher education and to express some faculty and administrator's perspectives on people, processes and places in the profession.

Go to article

A National Survey Of Core Course Requirements, Department Names, And Undergraduate Program Titles In Communication, Corwin P. King Jan 1998

A National Survey Of Core Course Requirements, Department Names, And Undergraduate Program Titles In Communication, Corwin P. King

Journal of the Association for Communication Administration

This article presents a survey which assessed the typical number of core courses college departments have, the most commonly used ones, and, in a general way, their contents. The article also provides data on department names and undergraduate program areas for a picture of the communication discipline in the 1990s. First, with regard to core course requirements, the following observations are noted: Though a majority of departments now have some type of core course requirement, a strong minority don't. Departments that have a core typically have a small one. There is a good deal of variation in cores, but one …

Go to article

Illumination By Floodlights, William Steiger, Ileana Streinu Jan 1998

Illumination By Floodlights, William Steiger, Ileana Streinu

Computer Science: Faculty Publications

We consider three problems about the illumination of planar regions with floodlights of prescribed angles. Problem 1 is the decision problem: given a wedge W of angle φ ≤ π, n points p1 . . . . . pn in the plane and n angles α1 . . . . . αn such that ∑ni=1 αi ≤ θ, decide whether W can be illuminated by floodlights of angles α1 , . . . , αn placed in some order at the points p1 , . . . , pn and then rotated appropriately. We show that this problem is the …

Go to article

The Province And Duty Of The Political Departments, H. Jefferson Powell Jan 1998

The Province And Duty Of The Political Departments, H. Jefferson Powell

Faculty Scholarship

No abstract provided.

Go to article

Preliminary Observations: Asymmetrical Warfare And The Western Mindset, Charles J. Dunlap Jr. Jan 1998

Preliminary Observations: Asymmetrical Warfare And The Western Mindset, Charles J. Dunlap Jr.

Faculty Scholarship

No abstract provided.

Go to article

Cover And Contents Jan 1998

Cover And Contents

Turkish Journal of Agriculture and Forestry

No abstract provided.

Go to article

Frankfurter Type Sausage Production With Sunflower Oil Substitution, A. Hamdi Ertaş, Gülay Karabaş Jan 1998

Frankfurter Type Sausage Production With Sunflower Oil Substitution, A. Hamdi Ertaş, Gülay Karabaş

Turkish Journal of Agriculture and Forestry

Some quality characteristics of frankfurter type sausages (with 30% total fat) produced by adding sunflower oil at different levels (10%, 20% and 30%) were determined and compared to control with 30% animal fat. Increasing of sunflower oil content resulted in lower process yield. Cholesterol content and water holding capacity of frankfurters also decreased at the levels of sunflower oil from 10 to 30% (P

Go to article

A Study On The Lipase-Catalayzed Esterification In Organic Solvent, Mustafa Ümit Ünal Jan 1998

A Study On The Lipase-Catalayzed Esterification In Organic Solvent, Mustafa Ümit Ünal

Turkish Journal of Agriculture and Forestry

This study was undertaken to investigate effect of molecular sieves on the esterification reaction between lauric acid and geraniol in isooctane catalyzed by immobilized lipase in a batch and continuous-loop packed-bed reactor. Molecular sieves were used to reduce the inhibitive effect of water formed during the reaction by removing it as it formed. Results in a batch reactor showed that, for the molecular sieves to have a pronounced effect on the performance of the enzyme, a ratio of at least 2:1 with respect to the weight of the immobilized enzyme must be used. It was also found that the ability …

Go to article

The Opportunities Of Using Mushroom Compost Waste In Strawberrygrowing, Ahsen Işık Özgüven Jan 1998

The Opportunities Of Using Mushroom Compost Waste In Strawberrygrowing, Ahsen Işık Özgüven

Turkish Journal of Agriculture and Forestry

The aim of this study is to see whether Mushroom compost waste (MCW) can be used as an alternative fertilizers to Farm yard manure (FYM) because the latter is very expensive in Strawberry growing. Experiment was carried out with frigo plants of Douglas cv. in summer planting system. In this experiment, both MCW (test material) and FYM (as control) were used. The obtained MCW and FYM were used 10, 20 and 40 tons per hectare. Experiment was designed as Randomized Blocks with 3 replicates. Applications in question during the growing season are observed the earliness, the yield per plant and …

Go to article

Assessment Of Response To Drought Stress Of Chickpea(Cicer Arietinuml.) Lines Under Rainfed Conditions, Cengiz Toker, M. İlhan Çağirgan Jan 1998

Assessment Of Response To Drought Stress Of Chickpea(Cicer Arietinuml.) Lines Under Rainfed Conditions, Cengiz Toker, M. İlhan Çağirgan

Turkish Journal of Agriculture and Forestry

Totally sixty four chickpea lines were grown for assesment of response to drought stress in the stress and non-stress environments under rainfed conditions. The seed yield of the lines when grown under the non-stress condition increased at a rate of 53% over the in stress condition. The line, FLIP 92-154C, was determinated as the best tolerant line to drought stress environment under the field condition. Also, seed yield strongly correlated with biological yield, harvest index, mean productivity, tolerance to drought stress and drought susceptibility index in the stress environment.

Go to article

The Relationship Between Internal Object Representations And Affective Style: A Tat Study, Robin B. Kerner Jan 1998

The Relationship Between Internal Object Representations And Affective Style: A Tat Study, Robin B. Kerner

Dissertations, Theses, and Capstone Projects

This study explored the relationship between internalized object representations and interpersonal affective style (AS). Subjects were drawn from a sample of families participating in the Yale Psychiatric Institute Family Study (Diamond & Doane, 1994). The present study examined only the parents in these families (N = 70). At the time of their child's psychiatric admission, these subjects were administered the Thematic Apperception Test (TAT) and participated in a family interaction task in order to assess their affective style (AS; Doane et al., 1981). TATs were scored utilizing Westen's (1985, revised 1989) Social Cognition and Object Relations Scale (SCORS). It was …

Go to article

The Vertex-Edge Visibility Graph Of A Polygon, Joseph O'Rourke, Ileana Streinu Jan 1998

The Vertex-Edge Visibility Graph Of A Polygon, Joseph O'Rourke, Ileana Streinu

Computer Science: Faculty Publications

We introduce a new polygon visibility graph, the vertex-edge visibility graph GV E, and demonstrate that it encodes more geometric information about the polygon than does the vertex visibility graph GV. © 1998 Elsevier Science B.V.

Go to article

The Property Of Death, Tanya K. Hernandez Jan 1998

The Property Of Death, Tanya K. Hernandez

Faculty Scholarship

Who owns death and why do we care? The question of who owns death is implicitly deliberated each time a legal dispute ensues over who can direct the manner of a decedent's burial. There is no definitive legal rule as to who has the right to control the disposal of mortal remains because there is no agreement as to who owns a body after death or whether the cadaver is subject to traditional property rights. Although most states have probate laws and health codes which authorize a decedent (or in the alternative, a priority list of family members) to direct …

Go to article

Iso 9001 Quality System Manual, Revision C, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Iso 9001 Quality System Manual, Revision C, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Go to article

What’S Wrong With Critical Race Theory?: Reopening The Case For Middle Class Values, Dan Subotnik Jan 1998

What’S Wrong With Critical Race Theory?: Reopening The Case For Middle Class Values, Dan Subotnik

Scholarly Works

No abstract provided.

Go to article

Section 1983 Litigation, Martin A. Schwartz, George C. Pratt Jan 1998

Section 1983 Litigation, Martin A. Schwartz, George C. Pratt

Scholarly Works

No abstract provided.

Go to article

Genetic Markers In Plant Evolutionary Ecology, Mitchell B. Cruzan Jan 1998

Genetic Markers In Plant Evolutionary Ecology, Mitchell B. Cruzan

Biology Faculty Publications and Presentations

Genetic markers have provided plant ecologists with a method of assessing levels of genetic relatedness among individuals and populations. In recent years a number of techniques based on DNA sequence variation have been developed to complement allozyme methods that are already widely used. Some of these new markers are more variable than protein-based markers, allowing more precise estimates of genetic differences among individuals and populations. Other DNA-based markers are based on organelle genomes that are inherited uniparentally. These cytoplasmic markers can provide a method for assessing the separate effects of seed and pollen dispersal on gene flow within and among …

Go to article

Isotope Geochemistry Of Proterozoic Talc Occurrences In Archean Marbles Of The Ruby Mountains, Southwest Montana, U.S.A, John B. Brady, John T. Cheney, Amy Larson Rhodes, Angela Vasquez, Chris Green, Mathieu Duvall, Ari Kogut, Lewis Kaufman, Dana Kovaric Jan 1998

Isotope Geochemistry Of Proterozoic Talc Occurrences In Archean Marbles Of The Ruby Mountains, Southwest Montana, U.S.A, John B. Brady, John T. Cheney, Amy Larson Rhodes, Angela Vasquez, Chris Green, Mathieu Duvall, Ari Kogut, Lewis Kaufman, Dana Kovaric

Geosciences: Faculty Publications

Talc occurs as massive, economic deposits in upper amphibolite facies marbles of Archean age in southwestern Montana. Previous workers have demonstrated that the talc is a replacement of the marble that resulted from interaction with a large volume of fluid. δ18O (SMOW) values for dolomite and calcite range from 20-25‰ for the unaltered Archean marbles to as little as 8-10‰ in the talc deposits, suggesting that the metasomatic fluids had low δ18O values. In contrast, δ13C values for calcite and dolomite are similar for all samples (-2 to +2‰ PDB). Therefore, it is likely that the metasomatic fluids were oxygen-rich …

Go to article

Teaching Ethics Seriously: Legal Ethics As The Most Important Subject In Law School, Russell G. Pearce Jan 1998

Teaching Ethics Seriously: Legal Ethics As The Most Important Subject In Law School, Russell G. Pearce

Faculty Scholarship

No abstract provided.

Go to article

Rights, Wrongs, And Recourse In The Law Of Torts, Benjamin C. Zipursky Jan 1998

Rights, Wrongs, And Recourse In The Law Of Torts, Benjamin C. Zipursky

Faculty Scholarship

No abstract provided.

Go to article

The Moral Of Macpherson, John C.P. Goldberg, Benjamin C. Zipursky Jan 1998

The Moral Of Macpherson, John C.P. Goldberg, Benjamin C. Zipursky

Faculty Scholarship

No abstract provided.

Go to article

"To Sew Or To Sow?” European Gender Images And Development In Rural Ecuador, Barbara Grunenfelder-Elliker Jan 1998

"To Sew Or To Sow?” European Gender Images And Development In Rural Ecuador, Barbara Grunenfelder-Elliker

Dissertations, Theses, and Capstone Projects

This thesis examines the impact of a gender specific Swiss development project on Andean artisans women who struggle to intensify their craft production in the face of an increasing subsistence crisis characteristic among rural small producers around the globe. The selection of a project which has proven sustainable over a number of years allowed the author to conduct fieldwork in three different settings (1992-1995): among two hundred artisan women from eleven rural communities in Ecuador's Azuay province, who embroider table linen and apparel for export; among Ecuadorian and expatriate Swiss development specialists in Quito and Cuenca; and, to a limited …

Go to article

Contaminated Communities: A Video Documentary Of The Alberton, Montana Mixed-Chemical Spill And An Analysis Of How Its Effects On Toxics Victims Fits Into A Larger Contamination Framework From A Political Ecology Perspective, Lisa A. Mosca Jan 1998

Contaminated Communities: A Video Documentary Of The Alberton, Montana Mixed-Chemical Spill And An Analysis Of How Its Effects On Toxics Victims Fits Into A Larger Contamination Framework From A Political Ecology Perspective, Lisa A. Mosca

Graduate Student Theses, Dissertations, & Professional Papers

The small rural mountain town of Alberton, MT located 32 miles west of Missoula, MT was the 1996 site of the largest contamination event in railroad history involving a mixture of chemicals. On April 11, 1996 a Montana Rail Link train derailed just west of the town of Alberton, leaking 130,000 pounds of chlorine gas, 17,000 of potassium cresylate (spent oil refinery waste), and 85 dry bulk pounds of sodium chlorate into the Alberton environment. Approximately 1000 people were evacuated from their homes, many for the seventeen day evacuation period that followed. The video documentary project that I embarked on …

Go to article

Improving Stream Bioassessment Methods For The Montana Valleys And Foothill Prairies Ecoregion, Wease Bollman Jan 1998

Improving Stream Bioassessment Methods For The Montana Valleys And Foothill Prairies Ecoregion, Wease Bollman

Graduate Student Theses, Dissertations, & Professional Papers

To assist in the characterization of the ecological integrity of streams of the Montana Valleys and Foothill Prairies, I investigated the distribution of aquatic macro invertebrate assemblages over that geographically variable ecoregion. DECORANA (DCA) ordination and TWINSPAN classification techniques indicated that elevation was the variable with the greatest influence on distributions of benthic taxa in the region, and that three assemblage groups are distinguishable. The Montana Department of Environmental Quality (Montana DEQ) uses an adaptation of U.S. EPA’s Rapid Bioassessment Protocol (Plafkin et al. 1989) to evaluate and monitor streams here, and the elements of the protocol were examined for …

Go to article

Organizational Culture| A Perspective That Yields Dividends, M. Jane Redeau-Ogle Jan 1998

Organizational Culture| A Perspective That Yields Dividends, M. Jane Redeau-Ogle

Graduate Student Theses, Dissertations, & Professional Papers

No abstract provided.

Go to article

Paying Attention| Time And Form In The Work Of James Galvin, Henrietta S. Goodman Jan 1998

Paying Attention| Time And Form In The Work Of James Galvin, Henrietta S. Goodman

Graduate Student Theses, Dissertations, & Professional Papers

No abstract provided.

Go to article

First Prev Next Last