Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Law (9167)
- Social and Behavioral Sciences (7647)
- Arts and Humanities (5533)
- Education (3584)
- Physical Sciences and Mathematics (2761)
-
- Life Sciences (2476)
- Anthropology (2074)
- Archaeological Anthropology (1897)
- Engineering (1795)
- Medicine and Health Sciences (1650)
- Business (1485)
- History (1382)
- Higher Education (1337)
- Religion (1174)
- Library and Information Science (868)
- Communication (824)
- Sociology (746)
- English Language and Literature (742)
- Public Affairs, Public Policy and Public Administration (735)
- Creative Writing (645)
- Educational Administration and Supervision (628)
- Economics (608)
- Psychology (594)
- Environmental Sciences (590)
- Animal Sciences (585)
- International Law (576)
- Civil and Environmental Engineering (575)
- Computer Sciences (558)
- Plant Sciences (526)
- Higher Education Administration (522)
- Institution
-
- University of Nebraska - Lincoln (2228)
- Kenyon College (2054)
- Brigham Young University Law School (1795)
- University of Montana (1640)
- Eastern Illinois University (1269)
-
- University of South Florida (1205)
- University of Mississippi (1109)
- University of New Mexico (988)
- University of New Hampshire (850)
- Brigham Young University - Hawaii (800)
- TÜBİTAK (706)
- Brigham Young University (661)
- Missouri University of Science and Technology (641)
- University of Colorado Law School (616)
- Louisiana State University (597)
- University of Dayton (579)
- Utah State University (572)
- California Polytechnic State University, San Luis Obispo (559)
- University of Malaya (526)
- University of Alabama at Birmingham (522)
- Purdue University (478)
- Chulalongkorn University (458)
- Villanova University Charles Widger School of Law (446)
- Nova Southeastern University (430)
- Western Michigan University (421)
- Western Kentucky University (414)
- West Virginia University (412)
- University of Northern Iowa (396)
- San Jose State University (393)
- Illinois Wesleyan University (386)
- Keyword
-
- Press release; media release; press statement; news media information (591)
- EIU (489)
- 2001 (479)
- News Releases (418)
- Latin America (412)
-
- Spanish (411)
- English (400)
- Newspaper (400)
- UNM (388)
- University of New Mexico (388)
- LADB (387)
- LAII (387)
- Latin American and Iberian Institute (387)
- Education (363)
- DeafDigest (308)
- Campus News (303)
- Syllabi (295)
- Newsletter (287)
- History (258)
- Kentucky (225)
- Bowling Green State University (205)
- Deaf Sports News (204)
- Journal (182)
- Deaf culture (172)
- Eastern Illinois University (172)
- Church work with the deaf -- Catholic Church (171)
- Deaf -- Periodicals (171)
- Hearing impaired (171)
- Pastoral care of people with disabilities (171)
- Daily Eastern News (166)
- Publication
-
- Four Valleys Archive (1851)
- Utah Supreme Court Briefs (2000–2020) (1168)
- Obituaries (730)
- Faculty Publications (599)
- University of Montana News Releases, 1928, 1956-present (591)
-
- University of Montana Course Syllabi (535)
- Utah Court of Appeals Briefs (1996–2006) (534)
- Faculty Scholarship (501)
- Theses and Dissertations (495)
- Student Works (2000-2009) (450)
- Session Laws 2001-Present (444)
- University of Mississippi News (418)
- International Conferences on Recent Advances in Geotechnical Earthquake Engineering and Soil Dynamics (356)
- 2001 (330)
- Graduate Theses, Dissertations, and Problem Reports (ETD) (322)
- The Murray Ledger & Times (309)
- 2001 Decisions (304)
- News Releases (302)
- Media Relations (297)
- Articles (293)
- Browse All News (293)
- Theses (258)
- Against the Grain (242)
- Saudi Medical Journal (241)
- Syllabi (234)
- News and Events (Discontinued Series) (231)
- Theses Digitization Project (222)
- Vincentiana (218)
- LSU Historical Dissertations and Theses (212)
- DeafDigest Sports 2001 (204)
- Publication Type
- File Type
Articles 54841 - 54870 of 55054
Full-Text Articles in Entire DC Network
Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force
Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force
Exposure Drafts, Comment Letters, and Statements of Position
(This copy is missing Appendices A and B.) This American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide has been prepared to assist financial institutions in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent accountants in reporting on financial statements (and, as discussed in appendix B, other written management assertions) of those entities. Chapters of the Guide are generally organized by financial statement line item into four sections: a. An Introduction that describes the general transactions and risks associated with the audit area. (The introduction does not address all possible transactions …
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, 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 certain costs and activities relating to property, plant, and equipment (PP&E). For purposes of this SOP, a project stage or timeline framework is used and PP&E assets are accounted for at a component level. Costs incurred for PP&E are classified into four stages: preliminary, preacquisition, acquisition-or-construction, and in-service. The SOP requires, among other things, the following: A. Preliminary stage costs, except for payments to obtain an option to acquire PP&E, should be charged to expense as incurred. B. Preacquisition and acquisition-or-construction stage costs should be charged to expense as incurred …
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Accounting And Reporting By Health And Welfare Benefit Plans : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 01-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting And Reporting By Health And Welfare Benefit Plans : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 01-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards: Audit Documentation, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Audit Documentation, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Providing Services To Family Caregivers At Home: Challenges And Recommendations For Health And Human Service Professions, Susan Toth-Cohen, Laura N. Gitlin, Mary Corcoran, Susan Eckhardt, Pamalyn Kearney, Rosalyn Lipsitt
Providing Services To Family Caregivers At Home: Challenges And Recommendations For Health And Human Service Professions, Susan Toth-Cohen, Laura N. Gitlin, Mary Corcoran, Susan Eckhardt, Pamalyn Kearney, Rosalyn Lipsitt
Department of Occupational Therapy Faculty Papers
The home represents a relatively new arena for practice for most service providers, especially those working with families of persons with dementia. This article describes four key factors to consider when working with caregivers of persons with dementia in their homes. The authors also discuss seven common challenges of service provision in the home and recommend strategies for addressing these challenges.
The Impact Of Fine Sediment On Stream Macroinvertebrates In Urban And Rural Oregon Streams, Raymond S. Hoy
The Impact Of Fine Sediment On Stream Macroinvertebrates In Urban And Rural Oregon Streams, Raymond S. Hoy
Dissertations and Theses
Urbanization, often characterized by high impervious surface area, can result in excessive inputs of fine sediments into urban streams. Excessive fine sediments can blanket the stream bed filling the interstitial space in the substratum, which may have adverse effects on stream biota. A field survey was conducted in Oregon urban and non-urban basins to investigate the relationship between fine sediments and stream macroinvertebrates. Physical, chemical, and biological data were collected from 59 stream sites in two urban and two rural streams. The stream sites fulfilled a continuous sediment gradient, which ranged from a low of 2% of fine sediment in …
Precontractual Reliance, Lucian A. Bebchuk, Omri Ben-Shahar
Precontractual Reliance, Lucian A. Bebchuk, Omri Ben-Shahar
Articles
During contractual negotiations, parties often make reliance expenditures that would increase the surplus should a contract be made. This paper analyzes decisions to invest in precontractual reliance under alternative legal regimes. Investments in reliance will be socially suboptimal in the absence of any precontractual liability-and will be socially excessive under strict liability for all reliance expenditures. Given the results for these polar cases, we focus on exploring how "intermediate"-liability rules could be best designed to induce efficient reliance decisions. One of our results indicates that the case for liability is shown to be stronger when a party retracts from terms …
Essay: Recent Trends In American Legal Education, Paul D. Reingold
Essay: Recent Trends In American Legal Education, Paul D. Reingold
Articles
An American law professor in Japan has much more to learn than to teach. A foreigner like me - who comes to Japan on short notice, with no knowledge of Japanese culture and institutions, and with no Japanese language skills - sets himself a formidable task. Happily, the courtesy of my hosts, the patience of my colleagues, and the devotion of my students, have made for a delightful visit. I thank all of you. You asked me to talk about American legal education. As you surely know, the system of legal education in the U.S. is very different from the …
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 2 of 4 volumes. Includes letters from 111 respondents.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 4;, American Institute Of Certified Public Accountants. Accounting Standards Board
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 4;, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The comment letters have been dvided into 4 volumes.
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises, as a result of the completion of the National Association of Insurance Commissioners (NAIC) Codification of statutory accounting practices for certain insurance enterprises. The amendments to SOP 94-5 included in this proposed SOP would require insurance enterprises to disclose, at the date each balance sheet is presented, beginning with financial statements for fiscal years beginning on or after January 1, 2001, a description of the prescribed or permitted statutory accounting practice and the related monetary effect on statutory …
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards (SAS) provides an updated framework within which the auditor can exercise professional judgment in determining the nature and extent of audit documentation needed to comply with professional standards. The guidance in the current documentation standard, which is SAS No. 41, Working Papers (AICPA, Professional Standards, vol. 1, AU sec. 339), has not been significantly changed since September 1967. Given the changes in the auditing environment in recent years, the Auditing Standards Board (ASB) undertook to develop guidance that would provide an updated framework for practitioners performing audits of financial statements. The proposed SAS and …
Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee
Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
The exposure draft sets forth the responsibilities of a litigation services practitioner in a litigation services engagement. The purpose of this exposure draft is to solicit comments from CPAs who provide litigation services and other interested parties. The proposed SOR provides guidance on the application of the Statement on Standards for Consulting Services for a CPA providing litigation service consulting. The exposure draft accomplishes the following: 1. Incorporates into the SOR selected provisions of Special Reports that have been issued previously by the AICPA. 2. Provides guidance as to the application of consulting standards in a litigation services engagement. 3. …
Defending Humanity, Peter M. Cicchino
Defending Humanity, Peter M. Cicchino
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Opening Remarks, Peter M. Cicchino
Opening Remarks, Peter M. Cicchino
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Using Our Words To Let In The World: A Tribute To Peter Cicchino And The Art Of Speaking Out, Julia Gordon
Using Our Words To Let In The World: A Tribute To Peter Cicchino And The Art Of Speaking Out, Julia Gordon
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Taking Risks To Uplift Humanity: A Tribute To Peter Cicchino, Julia A. Su
Taking Risks To Uplift Humanity: A Tribute To Peter Cicchino, Julia A. Su
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Europe Enters A New Millennium With Gays In The Military While The United States Drowns In Don't Ask, Don't Tell: Twin Decisions By The European Court Of Human Rights , Scott Morris
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Boy Scouts Of America V. Dale 530 U.S. 640 (2000), Dennis Amari
Boy Scouts Of America V. Dale 530 U.S. 640 (2000), Dennis Amari
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Intrastate Ethnic Conflicts And International Law: How The Rise Of Intrastate Ethnic Conflicts Has Rendered International Human Rights Laws Ineffective, Especially Regarding Sex-Based Crimes , Karina Michael Waller
Intrastate Ethnic Conflicts And International Law: How The Rise Of Intrastate Ethnic Conflicts Has Rendered International Human Rights Laws Ineffective, Especially Regarding Sex-Based Crimes , Karina Michael Waller
American University Journal of Gender, Social Policy & the Law
No abstract provided.
The Children Of Homosexual Parents: The Voices The Courts Have Yet To Hear. , Eileen P. Huff
The Children Of Homosexual Parents: The Voices The Courts Have Yet To Hear. , Eileen P. Huff
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2001, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2001, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.