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2001

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Researching International Environmental Law, Ronald E. Wheeler Jan 2001

Researching International Environmental Law, Ronald E. Wheeler

Faculty Scholarship

Question: I would like to use the Internet to research issues involving international law, specifically international environmental law. How can I access relevant information quickly if I have very little information to begin with?

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Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Jan 2001

Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force Jan 2001

Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2001, American Institute Of Certified Public Accountants Jan 2001

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2001, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

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Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 3 of 4 volumes. Includes letters from 80 respondents.

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Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 1 of 4 volumes. Includes letters from 120 respondents.

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Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF ET SECTION 92: Definitions p PROPOSED REVISION OF INTERPRETATION 101-1 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED DELETION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence; 3. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Modified Application of Rule 101 for Certain Engagements to Issue Restricted-Use Reports Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Statements on Auditing Standards No. 75, Engagements to Apply Agreed Upon Procedures to Specified Elements, Accounts, or Items of …

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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 Jan 2001

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 …

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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 Jan 2001

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 …

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Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

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.

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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 Jan 2001

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.

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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 Jan 2001

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.

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Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

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.

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Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

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.

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Comment Letters On Proposed Statement On Auditing Standards: Audit Documentation, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

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.

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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 Jan 2001

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.

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The Impact Of Fine Sediment On Stream Macroinvertebrates In Urban And Rural Oregon Streams, Raymond S. Hoy Jan 2001

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 …

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Precontractual Reliance, Lucian A. Bebchuk, Omri Ben-Shahar Jan 2001

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 …

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Essay: Recent Trends In American Legal Education, Paul D. Reingold Jan 2001

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 …

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Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants Jan 2001

Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

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Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team Jan 2001

Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.

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Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer

Guides, Handbooks and Manuals

No abstract provided.

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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.

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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 Jan 2001

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.

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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 Jan 2001

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.

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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 Jan 2001

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.

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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 Jan 2001

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.

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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 Jan 2001

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 …

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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 Jan 2001

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 …

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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 Jan 2001

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 …

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