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2002

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2002-2003 Juris Doctorate Candidates Of The School Of Law, University Of Alabama School Of Law Jan 2002

2002-2003 Juris Doctorate Candidates Of The School Of Law, University Of Alabama School Of Law

Juris Doctorate Candidates of the School of Law

No abstract provided.

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Influence Of Curing Conditions On Strength Properties And Maturity Development Of Concrete, Scott Andrew Newbolds, Jan Olek Jan 2002

Influence Of Curing Conditions On Strength Properties And Maturity Development Of Concrete, Scott Andrew Newbolds, Jan Olek

JTRP Technical Reports

In this study, the results of both laboratory studies and a field study, conducted to evaluate the effects of different curing conditions on the strength properties and maturity development of pavement concrete, are presented. Further, a laboratory study was performed to evaluate the maturity concept in relation to the degree of hydration of cement. Concrete specimens, beams and cylinders, were prepared in the field study. The specimens in the field were cured in one of four curing conditions: lime bath, sandpit, air, or by temperature match curing. Specimens were tested for flexural strength and compressive strength, respectively. The temperature of …

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Scour Monitoring Of Indiana Streams, Dennis A. Lyn, Thomas J. Cooper, Yong-Kon Yi, Rahul N. Sinha, A. Ramachandra Rao Jan 2002

Scour Monitoring Of Indiana Streams, Dennis A. Lyn, Thomas J. Cooper, Yong-Kon Yi, Rahul N. Sinha, A. Ramachandra Rao

JTRP Technical Reports

The project examines the survivability and reliability of fixed-in-place continuous scour monitors for possible use in Indiana streams. The report considers primarily the experience with a sonar device at the US52 crossing of the Wabash River. Although very large flow events did not occur over the project period, the device has survived a number of smaller events, and has operated continuously without failure due to physical damage. Further, the data obtained, after appropriate processing, were examined for their credibility in terms of their correlation with a hydrologic parameter, the stage. A reasonably strong correlation was found, suggesting that the recorded …

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Study Of The Performance Of Acoustic Barriers For Indiana Toll Roads, Sanghoon Suh, Luc Mongeau, J. Stuart Bolton Jan 2002

Study Of The Performance Of Acoustic Barriers For Indiana Toll Roads, Sanghoon Suh, Luc Mongeau, J. Stuart Bolton

JTRP Technical Reports

The purpose of this study was to optimize the geometry and the acoustic properties of sound barriers for traffic noise applications. The approach consisted of developing and validating boundary element predictive models, which were subsequently exercised in order to refine the barrier characteristic and determine optimized configurations. The simple geometry of a circular disk was chosen to validate the boundary element model in the first part of this work. Experiments were performed in an anechoic chamber to validate the numerical model. Complex barrier geometries were then investigated to study the effects of geometry on sound barrier performance. Boundary element models …

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The Examination Of Infra-Red Techniques For Inspection Of Steel Structures I & Ii, Vachirapun Trakulyingyong, Mark D. Bowman Jan 2002

The Examination Of Infra-Red Techniques For Inspection Of Steel Structures I & Ii, Vachirapun Trakulyingyong, Mark D. Bowman

JTRP Technical Reports

Infra-red thermography systems that have been developed over the last few years offer great potential to locate and discover flaws in steel highway bridge structures at a relatively early stage in their development. Under ideal conditions, the use of infra-red instrumentation should allow bridge inspection personnel to rapidly scan the structure and determine if a potential structural problem has developed. If a problem spot is located by the infra-red camera, then the trouble spot can be examined carefully to determine the need for corrective maintenance. The primary purpose of this research study is to evaluate the accuracy and reliability of …

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Validation, Calibration, And Evaluation Of Its Technologies On The Borman Corridor, Srinivas Peeta, Pengchang Zhang, Raghubhushan K. Pasupathy Jan 2002

Validation, Calibration, And Evaluation Of Its Technologies On The Borman Corridor, Srinivas Peeta, Pengchang Zhang, Raghubhushan K. Pasupathy

JTRP Technical Reports

This study develops an Internet-based remote on-line traffic control architecture for route guidance in large-scale traffic systems equipped with advanced information systems and sensors. It also proposes to use the Beowulf Cluster paradigm as an economical, flexible, and customizable computing architecture to generate supercomputing capabilities within the control architecture. The Beowulf Cluster provides the enabling environment to execute and coordinate the activities of the various modules that address real-time network route guidance, data transmission, calibration and fault tolerance. In the context of large-scale traffic systems, a Beowulf Cluster can be configured in centralized as well as decentralized on-line control architectures …

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Worker Exposure To Airborne Contaminates When Using Waste Foundry Sand In The Construction Of Road Embankments, Waseem Afzal, Robert Bertram Jacko Jan 2002

Worker Exposure To Airborne Contaminates When Using Waste Foundry Sand In The Construction Of Road Embankments, Waseem Afzal, Robert Bertram Jacko

JTRP Technical Reports

A section of road was constructed in Northeastern Indiana in the summer of 1996 using waste foundry sand as the embankment construction material. Initial testing on the waste sand had determined no detrimental health effects. However, it was observed during construction that once the sand had dried, tire-road interaction raised copious clouds of black dust. This led to worker concern regarding airborne silica and silicosis. This study aimed at determining whether the threat of overexposure to airborne crystalline silica existed in regard to Occupation Health and Safety Administration’s (OSHA) Permissible Exposure Limit (PEL). Experiments carried out at the Auburn Foundry …

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Wetland Replacement Practices And Procedures For Indiana Highway Projects, James E. Alleman, Steve M. Graves Jan 2002

Wetland Replacement Practices And Procedures For Indiana Highway Projects, James E. Alleman, Steve M. Graves

JTRP Technical Reports

It is estimated that Indiana has already lost more than 80% of its original, native wetlands, and concerns have been expressed that some fraction, and perhaps even a sizable fraction, of these losses can be historically linked to highway construction associated with INDOT-related activities. These wetlands are important for several reasons, in that they help keep ground water and surface water clean, serve as reservoirs for floodwaters, help recharge groundwater, provide habitats for many species of animals, and serve as recreational areas. This underlying concern behind this accusation, therefore, is that the construction of state and federal roads historically carried …

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Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force Jan 2002

Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In response to a request from the Securities and Exchange Commission (SEC), the Auditing Standards Board (ASB) agreed to reconsider the guidance in SAS No. 50 with respect to the provision permitting an accountant to issue a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a specific entity ("hypothetical transactions"). The SEC has expressed concerns regarding the appropriate use of these reports and whether such reports are in the best interest of the public. Due to the nature of a hypothetical transaction, there is no way for a reporting accountant to know, …

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Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2002

Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) amends the AICPA Audit and Accounting Guide Health Care Organizations (Guide) to address how nongovernmental not-for-profit health care organizations should report gains or losses on hedging and nonhedging derivative instruments under Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended. The SOP requires the following: 1. Not-for-profit health care organizations should apply the provisions of FASB Statement No. 133 (including the provisions pertaining to cash flow hedge accounting) in the same manner as for-profit enterprises. 2. Not-for-profit health care organizations should provide all …

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Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2002

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION NO. 101-1A.2 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED REVISION OF INTERPRETATION NO. 101-2 UNDER RULE 101: Employment or Association With Attest Clients Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF INTERPRETATION NO. 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements; 4. PROPOSED REVISION OF ETHICS RULING NO. 41 UNDER RULE 101: Financial Services Company Has Custody of a Member's Assets Member as Auditor of Insurance Company; 5. PROPOSED REVISION OF ETHICS RULING NO. 70 UNDER RULE 101: Member's Depository Relationship With …

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Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …

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Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2002

Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Periodically, the Accounting and Review Services Committee (ARSC) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing Statements on Standards for Accounting and Review Services (SSARSs) that have been accumulated over a period of time. The proposed revisions due to the significance of the issues and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. The auditing literature allows an accountant who may be associated with financial statements of a public company, but has not audited or reviewed such statements, to state that he or she …

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Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2002

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

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Codification Of Statements On Standards For Accounting And Review Services As Of January 1, 2002, Numbers 1 To 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2002

Codification Of Statements On Standards For Accounting And Review Services As Of January 1, 2002, Numbers 1 To 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

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Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to auditors in fulfilling their responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS). The exposure draft also includes Appendix B, "A Proposed Amendment to SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU section 230, 'Due Professional Care in the Performance of Work.'" In 1997 the Auditing Standards Board (ASB) issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol.1, AU secs. 110, …

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Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (AICPA, Professional Standards, vol. 2, QC sec. 20.03), is being amended to clarify that deficiencies in individual audit, attest, compilation, and review engagements do not, in and of themselves, indicate that the firm's system of quality control is insufficient to provide it with reasonable assurance that its personnel comply with applicable professional standards. By the addition of a footnote, this amendment would clarify the relationship of deficiencies in individual engagements and a firm's system of quality control. This proposed Statement …

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Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Periodically, the Auditing Standards Board (ASB) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing standards, either Statements on Auditing Standards (SAS) or Statements on Standards for Attestation Engagements (SSAE) that have been accumulated over a period of time. The proposed revisions due to the significance of the issue and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. SAS No. 95, Generally Accepted Auditing Standards (AICPA Professional Standards, vol. 1, AU sec. 150) provides guidance with respect to the authoritative nature of generally accepted auditing …

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Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components of equity. The business environment and GAAP that apply to the transactions and events in that environment have become more complex. Along with that complexity and the increased use of fair value measurements and disclosures comes an increasing acknowledgment of the importance of fair values in the financial reporting process. The ASB believes that a Statement on Auditing Standards (SAS) providing overall guidance on auditing considerations relating …

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Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2002

Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, 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 and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. This SOP requires, among other things, the following: 1. Separate account presentation. This SOP concludes that the portion of separate account assets representing contract holder funds should be measured at fair value and reported in the insurance enterprise's financial statements as a summary total, with an equivalent summary total for related liabilities, if the separate account arrangement meets all of the criteria specified in paragraph 10 of this SOP. If a separate account arrangement does not meet …

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Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2002

Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statements on Standards for Tax Services (SSTSs) Nos. 1 through 8 and Interpretation 1-1 to Statement No. 1, “Realistic Possibility Standard,” reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession. The Statements are intended to be part of an ongoing process that may require changes to and interpretations of current SSTSs in recognition of the accelerating rate of change in tax laws and the continued importance of tax practice to members. A significant area of many members’ tax practices involves assisting taxpayers in tax planning. An area of recurring …

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Adjudication According To Codes Of Judicial Conduct, Jennifer Gerarda Brown Jan 2002

Adjudication According To Codes Of Judicial Conduct, Jennifer Gerarda Brown

American University Journal of Gender, Social Policy & the Law

No abstract provided.

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Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

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Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2002

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.

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Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

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Omnibus Statement On Standards For Accounting And Review Services, 2002; Statement On Standards For Accounting And Review Services 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2002

Omnibus Statement On Standards For Accounting And Review Services, 2002; Statement On Standards For Accounting And Review Services 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

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The Promise Of A Post-Genocide Constitution: Healing Rwandan Spirit Injuries, Adrien Katherine Wing, Mark Richard Johnson Jan 2002

The Promise Of A Post-Genocide Constitution: Healing Rwandan Spirit Injuries, Adrien Katherine Wing, Mark Richard Johnson

Michigan Journal of Race and Law

This Article hopes to extend Critical Race Theory's social construction of race theory by emphasizing ethnicity as well as race. The Rwandans are undoubtedly within the so-called "Black race." Historically, they have also been socially constructed as consisting of different races and ethnicities, even though many scholars and Rwandans do not see ethnic, much less racial, distinctions. Some of these Rwandans who did see such differences participated in the genocide.

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Redefining American Democracy: Do Alternative Voting Systems Capture The True Meaning Of "Representation"?, James Thomas Tucker Jan 2002

Redefining American Democracy: Do Alternative Voting Systems Capture The True Meaning Of "Representation"?, James Thomas Tucker

Michigan Journal of Race and Law

This Article explores whether alternative voting systems are compatible with the meaning of representation in the United States. Part II begins by examining the role of geographical representation and the effect it has on the ability of individuals and groups of voters to give or withhold their consent. Part III follows this inquiry by assessing the relationship between representatives and constituents under majoritarian and proportional systems to determine the consequences of moving away from geographical representation towards models designed to enhance opportunities for all voters to choose winning candidates. A description of what a "majority" is and when and how …

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Front Matter Jan 2002

Front Matter

Michigan Journal of Race and Law

No abstract provided.

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