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Decision-Making In Ryan White Care Act Planning Bodies: An Analysis Of The Decision-Making Process Of The Joint Committee Of The Jacksonville Hiv/Aids Planning Council And Consortium, Andrea Clarkson Davis Jan 2000

Decision-Making In Ryan White Care Act Planning Bodies: An Analysis Of The Decision-Making Process Of The Joint Committee Of The Jacksonville Hiv/Aids Planning Council And Consortium, Andrea Clarkson Davis

UNF Graduate Theses and Dissertations

The purpose of this study was to determine which factors and the degree to which these factors influenced the Joint Committee when deciding how much money should be allocated to the different services funded by the Ryan White CARE Act. This study focused on the possible explicit and implicit factors influencing the decision-making process and interactions of the members of the HIV/AIDS Joint Prioritization & Allocation Committee in the decisions that were being made on behalf of the people who are infected and affected by this disease.

The methodology included a combination of quantitative and qualitative data, utilizing surveys, coding …


The Wiyn Open Cluster Study: A New Color-Magnitude Diagram For M35 - A Twin Of The Pleiades, Ted Von Hippel, Vera Kozhurina-Platais, Imants Platais, Pierre Demarque, Ata Sarajedini Jan 2000

The Wiyn Open Cluster Study: A New Color-Magnitude Diagram For M35 - A Twin Of The Pleiades, Ted Von Hippel, Vera Kozhurina-Platais, Imants Platais, Pierre Demarque, Ata Sarajedini

Publications

M35 (NGC 2168) is rich, young, and in some regards a bet­ter laboratory for stellar cluster research at 100 million years than the Pleiades. Yet, while M35 has been the subject of intriguing photometric, astrometric, and theoretical studies, to the best of our knowledge no pub­lished CCD-based photometry exists for this cluster. We have obtained relatively wide-field (23' x23') precise UBVRJ CCD photometry for M35 as part of the WIYN Open Cluster Study (WOCS) at the 0.9m telescope at Kitt Peak National Observatory. The photometry extends from the main sequence turn off to beyond V = 19. We find that …


A Note On Commutes And The Spatial Mismatch Hypothesis, Kelly Derango Jan 2000

A Note On Commutes And The Spatial Mismatch Hypothesis, Kelly Derango

Upjohn Institute Working Papers

A number of empirical studies have tested the spatial mismatch hypothesis by examining the commuting times of blacks and whites. This note points out that the link between spatial mismatch and commuting times may be weak when employment probabilities decline as the distance from job site to residence increases. A simple spatial model of urban employment is developed in which a fixed number of agents live in the central city. Two examples are presented in which increased spatial mismatch may either increase or decrease the average commuting time of central city minorities, depending on the rate at which employment probabilities …


Alternative Measures Of State Ui Systems, Christopher J. O'Leary, Robert Tannenwald, Wei-Jang Huang, Pei Zhu Jan 2000

Alternative Measures Of State Ui Systems, Christopher J. O'Leary, Robert Tannenwald, Wei-Jang Huang, Pei Zhu

Upjohn Institute Working Papers

Comparisons among state unemployment insurance (UI) systems can be misleading. Frequently quoted indicators of benefit generosity, tax cost, and adherence to the experience-rating principle are influenced by the relative economic conditions of states. Such comparisons thereby obscure underlying structural differences in state UI systems. A business considering alternative states in which to locate a production facility should be cautious when interpreting UI information in an economic developer's marketing pitch. This paper offers alternative indicators based on how representative firms, with a well specified unemployment experience, would fare in different states. The authors use a micro-simulation approach to model the experiences …


Unemployment Compensation And Older Workers, Christopher J. O'Leary, Stephen A. Wandner Jan 2000

Unemployment Compensation And Older Workers, Christopher J. O'Leary, Stephen A. Wandner

Upjohn Institute Working Papers

Unemployment compensation in the United States is provided through a federal-state system of unemployment insurance (UI). UI provides temporary partial wage replacement to active job seekers who are involuntarily out of work. For older workers, UI is an important source of income security and a potential influence on work incentives. For many, the transition from full-time work in a career job to retirement is voluntary and orderly. For others, job displacement greatly disrupts plans. The transition often involves many intermediate steps. The chain of transitions may include full- or part-time work on another job which most often is not in …


Measuring The Cost Of Capacity; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Measuring The Cost Of Capacity; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


The Ups Prototype: An Experimental End-User Service Across E-Print Archives, Herbert Van De Sompel, Thomas Krichel, Michael L. Nelson, Patrick Hochstenbach, Victor Lyapunov, Kurt Maly, Mohammad Zubair, Mohamed Kholief, Xiaoming Liu, Heath O'Connell Jan 2000

The Ups Prototype: An Experimental End-User Service Across E-Print Archives, Herbert Van De Sompel, Thomas Krichel, Michael L. Nelson, Patrick Hochstenbach, Victor Lyapunov, Kurt Maly, Mohammad Zubair, Mohamed Kholief, Xiaoming Liu, Heath O'Connell

Computer Science Faculty Publications

A meeting was held in Santa Fe, New Mexico, October 21-22, 1999, to generate discussion and consensus about interoperability of publicly available scholarly information archives. The invitees represented several well known e-print and report archive initiatives, as well as organizations with interests in digital libraries and the transformation of scholarly communication. The central goal of the meeting was to agree on recommendations that would make the creation of end-user services -- such as scientific search engines and linking systems -- for data originating from distributed and dissimilar archives easier. The Universal Preprint Service (UPS) Prototype was developed in preparation for …


Adaptive Object-Oriented Filtering Framework For Event Management Applications, Ehab Al-Shaer, Mohamed Fayad, Hussein Abdel-Wahab, Kurt Maly Jan 2000

Adaptive Object-Oriented Filtering Framework For Event Management Applications, Ehab Al-Shaer, Mohamed Fayad, Hussein Abdel-Wahab, Kurt Maly

Computer Science Faculty Publications

Event filtering is an essential element in event management applications. In event management environments, the filtering mechanisms are employed to track the events generated from applications at run-time and perform the corresponding appropriate actions. Several key applications domains, such as system and network management, distributed system toolkits, communication protocols and active databases, utilize event filtering for various management purposes. The goal of this paper is to describe the object-oriented design and implementation of an adaptive event filtering framework which can be integrated and reused efficiently to develop event management applications for various domain environments. In our approach, the event filtering …


Upper Bounds To The Clique Width Of Graphs, Bruno Courcelle, Stephan Olariu Jan 2000

Upper Bounds To The Clique Width Of Graphs, Bruno Courcelle, Stephan Olariu

Computer Science Faculty Publications

Hierarchical decompositions of graphs are interesting for algorithmic purposes. Many NP complete problems have linear complexity on graphs with tree-decompositions of bounded width. We investigate alternate hierarchical decompositions that apply to wider classes of graphs and still enjoy good algorithmic properties. These decompositions are motivated and inspired by the study of vertex-replacement context-free graph grammars. The complexity measure of graphs associated with these decompositions is called clique width. In this paper we bound the clique width of a graph in terms of its tree width on the one hand, and of the clique width of its edge complement on …


Pre-Inoculation Effect Of Sic In Production Of Thin Wall Ductile Iron Castings, Nikolay Y. Laukhin Jan 2000

Pre-Inoculation Effect Of Sic In Production Of Thin Wall Ductile Iron Castings, Nikolay Y. Laukhin

Dissertations and Theses @ UNI

Pre-inoculation effect of SiC additions and its effect on castability, microstructure, and magnesium recovery in thin wall ductile iron plates have been studied. Experimental results were compared with alternative FeSi75 furnace pre-inoculation additions.

The first series of experiments aimed to set the baseline of iron quality, when using FeSi75 pre-inoculant

In the second series of experiment, different methods of introduction of Sic into liquid iron were studied. It was established that Sic added into the stream during the tapping into the flow-through chamber or added directly into the flow-through chamber produced lower Si recovery. The most effective method of introduction …


Protein Polymorphism In Two Populations Of The Brown Ear Tick, Rhipicephalus Appendiculatus Neumann (Acari: Ixodidae), F. N. Baliraine, E. O. Osir, S. B. Obuya', F. J. Mulaa Jan 2000

Protein Polymorphism In Two Populations Of The Brown Ear Tick, Rhipicephalus Appendiculatus Neumann (Acari: Ixodidae), F. N. Baliraine, E. O. Osir, S. B. Obuya', F. J. Mulaa

All Peer-Reviewed Publications

Two-dimensional gel electrophoresis was used to compare the protein profiles of two geographically isolated populations of the tick Rliipiccplmlus appcndiciilalus Neumann (Acnri: Ixodidne) in Kenya. Most of the protein spots were common to both populations, but a number were specific to each population. Since proteins are encoded by genes, the presence of populationspecific proteins suggests that there.may be genetic differences between the two populations. It is proposed that some of these population-specific proteins might be related to the differences in susceptibility of the ticks to Thcikria pawn infection. ©2000ICIPE.


Isozyme Polymorphism In The Vigna Frutescens-V. Membranacea Complex (Tribe Phaseoleae, Fabaceae), Rémy S. Pasquet, Thierry Vanderborght Jan 2000

Isozyme Polymorphism In The Vigna Frutescens-V. Membranacea Complex (Tribe Phaseoleae, Fabaceae), Rémy S. Pasquet, Thierry Vanderborght

All Peer-Reviewed Publications

An electrophoretic comparison of variation at 29 isozyme loci was performed for 21 Vigna accessions belonging to V. frutescens, V. membranacea and V. friesiorum. The results do not fit accepted nomenclature and the taxonomic ranks should be reassessed. V. frutescens, V. friesiorum, and various subspecies of V. membranacea should be considered as putative species, although hybridisation data are needed in order to obtain a clear picture of the organisation of this gene pool. However, the results do not support the existence of two sections, and section Liebrechtsia is merged with section Macrodontae in a newly enlarged section Macrodontae.


Changing Oviposition Preferences Of The Desert Locust, Schistocerca Gregaria, Suggest A Strong Species Predisposition For Gregarization, M. O. Bashir, A. Hassanali, M. M. Rai, R. K. Saini Jan 2000

Changing Oviposition Preferences Of The Desert Locust, Schistocerca Gregaria, Suggest A Strong Species Predisposition For Gregarization, M. O. Bashir, A. Hassanali, M. M. Rai, R. K. Saini

All Peer-Reviewed Publications

Field surveys at five sites within desert locust breeding habitats around Port Sudan during three successive seasons indicated that early in the rainy season the incoming solitary females oviposited predominantly in the vicinity of Heliotropium spp. (~66%) and millet (~32%) seedlings. Solitary nymphs also preferred to feed on these plants. Follow-up cage experiments were conducted in the field in which solitary and gregarious female locusts were presented with choices of selected desert plants and egg pods. When presented with bulrush millet, Heliotropium spp., Zygophyllum simplex, and untreated moistened sand, solitary females oviposited adjacent to the first two plants (40% and …


Susceptibility Of The Legume Flower Thrips To Metarhizium Anisopliae On Different Varieties Of Cowpea, S. Ekesi, N. K. Maniania, W. Lwande Jan 2000

Susceptibility Of The Legume Flower Thrips To Metarhizium Anisopliae On Different Varieties Of Cowpea, S. Ekesi, N. K. Maniania, W. Lwande

All Peer-Reviewed Publications

The susceptibility of Megalurothrips sjostedti to Metarhizium anisopliae when reared on susceptible, tolerant, and moderately resistant varieties of cowpea at different constant temperatures was evaluated in the laboratory. Insects were exposed either to direct spray of the conidia or to fungus-treated floral tissues. Mortality was significantly higher on the moderately resistant variety at all temperatures compared to the susceptible and tolerant varieties. Correspondingly, lethal time and lethal concentration values were significantly shorter and lower, respectively, on the moderately resistant variety compared to the other varieties, thus indicating that the two control methods are compatible as part of an integrated pest …


Effect Of Volatiles And Crude Extracts Of Different Plant Materials On Egg Viability Of Maruca Vitrata And Clavigralla Tomentosicollis, S. Ekesi Jan 2000

Effect Of Volatiles And Crude Extracts Of Different Plant Materials On Egg Viability Of Maruca Vitrata And Clavigralla Tomentosicollis, S. Ekesi

All Peer-Reviewed Publications

The effect of volatiles and aqueous extracts of black pepper, Piper guineense; neem seed, Azadirachta indica; garlic bulb, Allium sativum; and onion bulb, Allium cepa on egg viability of Maruca vitrata Fab. (Lepidoptera: Pyralidae) and Clavigralla tomentosicollis Stal (Heteroptera: Coreidae) was evaluated in laboratory experiments. Compared with the other treatments, volatiles of black pepper and garlic bulb were superior in reducing hatch of freshly laid (12-h-old) eggs of both species of insects. Volatiles of onion bulb and neem seed had no effect on egg hatch. When aqueous extracts of the various plant materials were tested at 5%, 10% and 15%, …


Cpa's Guide To Marriage, Divorce And Family Taxation, William J. Lindquist, William H. Olson Jan 2000

Cpa's Guide To Marriage, Divorce And Family Taxation, William J. Lindquist, William H. Olson

Guides, Handbooks and Manuals

No abstract provided.


Successful Technology Consulting : The Boomer Advantage, Gary L. Boomer Jan 2000

Successful Technology Consulting : The Boomer Advantage, Gary L. Boomer

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force Jan 2000

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa's Basic Guide To Proven Estate Planning Strategies To Protect Client Wealth, David Thomas Iii, Margaret L. Toal Jan 2000

Cpa's Basic Guide To Proven Estate Planning Strategies To Protect Client Wealth, David Thomas Iii, Margaret L. Toal

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Quality Control As Of June 1, 2000, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Aicpa Professional Standards: Quality Control As Of June 1, 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2000

Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …


Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force Jan 2000

Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2000

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …


Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force Jan 2000

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319) to provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …


Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 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) provides guidance on accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …


Iso 9001 Quality System Manual, Revision F, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

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

Guides, Handbooks and Manuals

No abstract provided.


Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.