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2001

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Securities Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Securities Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Aicpa/Cica Systrust : Principles And Criteria For Systems Reliability : Version 2.0 January 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Aicpa/Cica Systrust : Principles And Criteria For Systems Reliability : Version 2.0 January 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Creating An Affinity Card Program: Developing A Response For Proposal, Peter A. Gasparro Jan 2001

Creating An Affinity Card Program: Developing A Response For Proposal, Peter A. Gasparro

Seton Hall University Dissertations and Theses (ETDs)

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Preface: The Call To Performance, Norman K. Denzin Jan 2001

Preface: The Call To Performance, Norman K. Denzin

Iowa Journal of Communication

No abstract provided.


Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


E-Business, E-Ideas, E-Government, E-Policies, And E-Education, Ramiro Jordan Jan 2001

E-Business, E-Ideas, E-Government, E-Policies, And E-Education, Ramiro Jordan

University Libraries & Learning Sciences Faculty and Staff Publications

No abstract provided.


Overview Of Digital Library Components And Developments, Edward A. Fox Jan 2001

Overview Of Digital Library Components And Developments, Edward A. Fox

University Libraries & Learning Sciences Faculty and Staff Publications

Digital libraries are being built upon a firm foundation of prior work as the high-end information systems of the future. A component approach is becoming popular, with well-established support for key components like the repository, especially through the Open Archives Initiative. Thus, we separately consider digital objects, metadata, harvesting, indexing, searching, browsing, rights management, linking, and powerful interfaces. Flexible integration will be possible through a variety of architectures, using buses, agents, and other technologies. The field as a whole is undergoing rapid growth, supported by advances in storage, processing, networking, algorithms, and interaction. There are many initiatives and developments, including …


Radiative Interactions In Thermochemical Nonequilibrium Expanding Flows, Srikanth B. Pidugu Jan 2001

Radiative Interactions In Thermochemical Nonequilibrium Expanding Flows, Srikanth B. Pidugu

Mechanical & Aerospace Engineering Theses & Dissertations

A numerical study is conducted to investigate radiative interactions in flows with thermal and chemical nonequilibrium. The two dimensional spatially elliptic Navier-Stokes equations have been used to numerically investigate different physical processes in the nozzle flow problem. The system of governing equations are solved using explicit, unsplit MacCormack predictor-corrector scheme. The chemistry source term is treated implicitly to alleviate stiffness associated with fast chemical reactions.

Different physical processes considered in this study are investigated in a systematic manner. Finite chemical processes in chemically reacting supersonic nozzle flows are studied. Five hydrogen-air combustion models have been employed to study the influence …


Moral Pluck: Legal Ethics In Popular Culture, William H. Simon Jan 2001

Moral Pluck: Legal Ethics In Popular Culture, William H. Simon

Faculty Scholarship

Favorable portrayals of lawyers in popular culture tend to adopt a distinctive ethical perspective. This perspective departs radically from the premises of the "Conformist Moralism" exemplified by the official ethics of the American bar and the arguments of the proponents of President Clinton's impeachment. While Conformist Moralism is strongly authoritarian and categorical, popular culture exalts a quality that might be called "Moral Pluck " – a combination of resourcefulness and transgression in the service of basic but informal values. This Essay traces the theme of Moral Pluck through three of the most prominent fictional portrayals of lawyers in recent years …


Frictions As A Constraint On Tax Planning, David M. Schizer Jan 2001

Frictions As A Constraint On Tax Planning, David M. Schizer

Faculty Scholarship

The government often uses narrow tax reforms to target specific planning strategies. Sometimes the targeted transaction is stopped. But in other cases, taxpayers press on, tweaking the deal just enough to sidestep the reform. The difference often lies in transaction costs, financial accounting, and other 'frictions, " which are constraints on tax planning external to the tax law.

This Article contributes a methodology for determining whether frictions will block end runs, and illustrates the effect of frictions by comparing the constructive sale rule of section 1259 with the constructive ownership rule of section 1260. These reforms use the same statutory …


Multidisciplinary Team Decision-Making Practices In Iowa Schools, Debra S. Meyer Jan 2001

Multidisciplinary Team Decision-Making Practices In Iowa Schools, Debra S. Meyer

Dissertations and Theses @ UNI

The historical legislation mandating multidisciplinary teams (MDTs) in schools is well known. Relatively little attention has been directed toward either evaluating systematic processes that would lead to the desired outcome ,of better services to all students or educating team members in problem solving content and process. The purpose of the study was to examine the factors that influence problem solving outcomes and other aspects of service delivery in MDT settings. Team members' roles, problem solving steps, family involvement, and team building activities were measured by mailing a confidential Decision-Making Practices in Iowa Schools questionnaire to elementary principals (n = 114), …


Marine Industries Association Of South Florida Master Plan, Urban Harbors Institute, University Of Massachusetts Boston, Fau Joint Center For Environmental And Urban Problems Jan 2001

Marine Industries Association Of South Florida Master Plan, Urban Harbors Institute, University Of Massachusetts Boston, Fau Joint Center For Environmental And Urban Problems

Urban Harbors Institute Publications

The Marine Industry Master Plan was prepared by the Marine Industries Association of South Florida (MIASF) to present a comprehensive and coordinated action agenda for retaining and expanding the marine industry in Broward County. This Master Plan is an extension of a strategic planning process conducted by the MIASF in which the major issues confronting the industry were identified along with an initial strategy to address those issues. This Marine Master Plan is part of that strategy. The plan contains goals, objectives, and actions that respond to several key issues: scarcity of waterfront sites for marine facility expansion, displacement of …


Copyright And Control Over New Technologies Of Dissemination, Jane C. Ginsburg Jan 2001

Copyright And Control Over New Technologies Of Dissemination, Jane C. Ginsburg

Faculty Scholarship

The relationship of copyright to new technologies that exploit copyrighted works is often perceived to pit copyright against progress. Historically, when copyright owners seek to eliminate a new kind of dissemination, and when courts do not deem that dissemination harmful to copyright owners, courts decline to find infringement. However, when owners seek instead to participate in and be paid for the new modes of exploitation, the courts, and Congress, appear more favorable to copyright control over that new market. Today, the courts and Congress regard the unlicensed distribution of works over the Internet as impairing copyright owners' ability to avail …


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2001

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force Jan 2001

Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library Jan 2001

National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.


An Investigation Of Cooperative Consciousness-Raising As An Innovative Teaching Practice, And Of Reactions To Its Introduction Into A High School, Sahoby Solo Raharinirina Jan 2001

An Investigation Of Cooperative Consciousness-Raising As An Innovative Teaching Practice, And Of Reactions To Its Introduction Into A High School, Sahoby Solo Raharinirina

Dissertations and Theses @ UNI

The language pedagogy literature stresses the importance of the quality of second/foreign language teaching/learning in learners' acquisition, development of communicative competence, or both. The change literature equally emphasizes the importance of the quality of innovation in change audience’s resolution to reconceptualize current practices and espouse the new practice being advocated. Both literatures underline the need to use multiple research strategies in order to depict the product and process of learning and/or shifting experiences. To contribute to the educational literature in these areas, the present research incorporated two different but interrelated studies.

Study One utilized both between- and within-method approaches (Denzin, …


The Effects Of Individual Factors On Punitive Attitudes Toward Juvenile Offenders, Jennifer Keely Mac Connell Jan 2001

The Effects Of Individual Factors On Punitive Attitudes Toward Juvenile Offenders, Jennifer Keely Mac Connell

Dissertations and Theses @ UNI

The purpose of the present study was to examine the relationship between individual factors and punitive attitudes toward juvenile offenders. The individual factors examined were attributional style, authoritarianism, anxiety, self-esteem, the Five-Factor model of personality, and gender. It was hypothesized that possessing a punitive attributional style, maintaining authoritarian beliefs, and being male would predict punitive attitudes toward adolescent offenders. I also examined the effects of age of the offender and severity of the crime on attributions and punishment decisions. College students (N = 185) at a Midwestern university completed questionnaire packets in partial fulfillment of their introductory psychology course requirements. …


A Study Of Important Content For Undergraduate Graphic Communications Programs, Tsung-Yu Hao Jan 2001

A Study Of Important Content For Undergraduate Graphic Communications Programs, Tsung-Yu Hao

Dissertations and Theses @ UNI

This study was an investigation of important content for undergraduate graphic communications programs in four-year colleges and universities. The findings of this study can help educational professionals as they design curriculum, equip laboratories, and recruit faculty.

Subject categories and content items were initially identified by a review of literature. These content items were then further refined and rated on level of importance by a panel of experts. Modified subject categories and content items were then sent to the panel a second time for rating. Through this process, 15 subject categories and 68 content items were identified.

A questionnaire was developed …


The International Criminal Court: Possibilities For Prosecutorial Abuse, Alfred P. Rubin Jan 2001

The International Criminal Court: Possibilities For Prosecutorial Abuse, Alfred P. Rubin

Law and Contemporary Problems

The attempt to create an international criminal court assumes that in all important ways the international legal order is similar to the municipal legal orders with which US citizens are familiar, but with regard to the criminal law, that assumption is simply not true. Rubin discusses two potential fundamental discrepancies between the international legal order and an hypothesized "typical" municipal legal order as would exist under the current statute for the International Criminal Court.


A Look Back—One Lawyer's View, W. Dexter Douglass Jan 2001

A Look Back—One Lawyer's View, W. Dexter Douglass

University of Florida Journal of Law & Public Policy

No abstract provided.


Reforms In Florida After The 2000 Presidential Election, Jon Mills Jan 2001

Reforms In Florida After The 2000 Presidential Election, Jon Mills

University of Florida Journal of Law & Public Policy

No abstract provided.


A Vote Of Confidence? Florida's Public Records Law And The 2000 Presidential Election Recounts: Could It Happen In Any Other State?, Sandra Ferguson Chance, Colleen Connolly-Ahern Jan 2001

A Vote Of Confidence? Florida's Public Records Law And The 2000 Presidential Election Recounts: Could It Happen In Any Other State?, Sandra Ferguson Chance, Colleen Connolly-Ahern

University of Florida Journal of Law & Public Policy

No abstract provided.


Florida's Sunshine Law: The Undecided Legal Issue, Peter H. Seed Jan 2001

Florida's Sunshine Law: The Undecided Legal Issue, Peter H. Seed

University of Florida Journal of Law & Public Policy

No abstract provided.


Collective Bargaining In The Elite Professions—Doctors' Application Of The Labor Law Model To Negotiations With Health Care Providers, Tracey I. Levy Jan 2001

Collective Bargaining In The Elite Professions—Doctors' Application Of The Labor Law Model To Negotiations With Health Care Providers, Tracey I. Levy

University of Florida Journal of Law & Public Policy

No abstract provided.


The Patentability Of Embryonic Stem Cell Research Results, Damon J. Whitaker Jan 2001

The Patentability Of Embryonic Stem Cell Research Results, Damon J. Whitaker

University of Florida Journal of Law & Public Policy

No abstract provided.


Farmer Crop Update Series - Western Region' Project Number Daw630, Nicole Kerr Jan 2001

Farmer Crop Update Series - Western Region' Project Number Daw630, Nicole Kerr

Research Reports

The aims of this project are to:

• Provide regional forums for updating growers with the latest R&D in cropping systems and grain production.

• To foster participative R&D through effective interchange between agency based R&D groups, agribusiness R&D groups and grower based groups with potential to participate in R&D at a range of levels (from merely providing feedback to linking broadscale on-farm tests with the research).

• To reduce research segmentation by fostering a climate of mutual benefit in R&D exchange. There is already emergence of research segmentation from proprietary research. However, apart from an initial proprietary advantage (within …