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2006

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Lab Testing And Field Implementation Of Soil Flushing, Linda S. Lee, Xihong Zhai, Jaesun Lee Jan 2006

Lab Testing And Field Implementation Of Soil Flushing, Linda S. Lee, Xihong Zhai, Jaesun Lee

JTRP Technical Reports

Many of the Indiana Department of Transportation (INDOT) sites are contaminated with aromatic hydrocarbons and chlorinated solvents; these contaminants often occur in the form of light non-aqueous phase liquids (LNAPLs) or dense non-aqueous phase liquids (DNAPLs). Considerable effort has recently been focused on developing in-situ technologies for removing or destroying NAPL source zones, and several potentially viable methods have emerged including cosolvent-enhanced source zone removal. Most recently, site-specific remedial designs involving a combination of in-situ methods (often referred to as a treatment train) have been proposed for which data are still sparse. The primary goal of the laboratory experiments is …

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Study Of Salt Wash Water Toxicity On Wastewater Treatment, Mostafa F. Hashad, Surabhi Sharma, Loring F. Nies, James E. Alleman Jan 2006

Study Of Salt Wash Water Toxicity On Wastewater Treatment, Mostafa F. Hashad, Surabhi Sharma, Loring F. Nies, James E. Alleman

JTRP Technical Reports

This research effort focused on evaluating the toxicity of the saline waste water generated from washing of Indiana Department of Transportation (INDOT) deicing trucks and to study the feasibility of discharging it into wastewater treatment plants. Performance of activated sludge treating wastewater under varying levels of salt concentration was studied by measuring the Chemical Oxygen Demand (COD), activated sludge oxygen uptake rate (OUR) and Turbidity. For the COD tests, wastewater was tested with salt concentrations ranging from 0 mg/L – 1500 mg/L. Within this range there is no impact of salt on COD stabilization, suggesting that the microorganisms are not …

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Determination Of Ash Mixture Properties And Construction Of Test Embankment - Part A, Bumjoo Kim, Sungmin Yoon, Umashankar Balunaini, Monica Prezzi, Rodrigo Salgado Jan 2006

Determination Of Ash Mixture Properties And Construction Of Test Embankment - Part A, Bumjoo Kim, Sungmin Yoon, Umashankar Balunaini, Monica Prezzi, Rodrigo Salgado

JTRP Technical Reports

Class F fly ash and bottom ash are solid residue byproducts produced by coal-burning plants. They are usually disposed off with a typical disposal rate of 80 % fly ash and 20 % bottom ash. To maximize the use of the coal ash, and thus significantly reduce the disposal problem that electric utility companies and our society in general face, the direct use of ponded or landfilled ash that is composed of high proportions of fly ash would be desirable. However, a general understanding of the behavior of high volume fly ash mixtures is needed. Although there have been investigations …

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Stiffness Of Hot-Mix Asphalt, Terhi K. Pellinen, Shangzhi Xiao Jan 2006

Stiffness Of Hot-Mix Asphalt, Terhi K. Pellinen, Shangzhi Xiao

JTRP Technical Reports

This research was initiated from a need to evaluate marginal mixtures that do not meet the Superpave mix design criteria for the air voids content requirements for the construction of hot mix asphalt pavements. The developed criteria is comprised of the base criteria derived from test data of as-placed field cores normalized to 7.5% air voids content, which provides the minimum stiffness and strength requirements for a mixture as a function of the traffic level. The stiffness of pavement cores is measured using Simple Shear Tester to obtain shear stiffness |G*| of mix and strength is measured using indirect tensile …

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Corridor Mapping Using Aerial Technique, James Samuel Bethel, Boudewijn H W Van Gelder, Ali Fuat Cetin, Aparajithan Sampath Jan 2006

Corridor Mapping Using Aerial Technique, James Samuel Bethel, Boudewijn H W Van Gelder, Ali Fuat Cetin, Aparajithan Sampath

JTRP Technical Reports

With properly designed LIDAR control, assessment of 3D as-builts is attainable with an average over-all horizontal (planimetric) error of 0.324 ft (9.9 cm). Specifically, with an RMS error of 0.284 ft (8.7 cm) in Northing, and 0.255 ft (7.8 cm) in Easting. The average over-all vertical (height) error is 0.003 ft (0.1 cm) with a 0.108 ft (3.3 cm) RMS error. Lidar recognizable control (2m x 2m chevrons) was spaced at approximately 200m parallel to the direction of the axis of the project corridor, and at 60m sideway intervals. The project corridor was about 6 km long. Least Squares Image …

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Filter Performance And Design For Highway Drains, Sangho Lee, Philippe L. Bourdeau Jan 2006

Filter Performance And Design For Highway Drains, Sangho Lee, Philippe L. Bourdeau

JTRP Technical Reports

The research is an investigation of soil filtration by geotextile fabrics, with the ultimate objective of improving design and long-term performance of underdrain systems in Indiana highways. Experiments were conducted in the laboratory using the best available techniques, Flexible Wall Gradient Ratio Test and Rapid Retention Test, in order to assess soil-filter compatibility and monitor geotextile clogging, for a range of materials and testing conditions. Field information was also collected and samples from highway reconstruction project were examined for their long-term performance. The main findings relate to the influence of the amounts of silt and clay and the state of …

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Investigation Of Coarse Aggregate Strength For Use In Stone Matrix Asphalt, Brandon J. Celaya, John E. Haddock Jan 2006

Investigation Of Coarse Aggregate Strength For Use In Stone Matrix Asphalt, Brandon J. Celaya, John E. Haddock

JTRP Technical Reports

Stone Matrix Asphalt is a gap-graded hot-mix asphalt mixture composed of a coarse aggregate skeleton and a binder-rich mortar. The mixture type was first introduced to the United States in 1991, with one of the first test sections placed on I-70 near Richmond, Indiana. To help control the selection of coarse aggregate, the Indiana Department of Transportation specified a maximum Los Angeles Abrasion loss value of 30 percent. An investigation into the coarse aggregate specifications for use in Stone Matrix Asphalt was completed in this study. Emphasis was placed on evaluating various tests that may be useful is specifying coarse …

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Impact Of Camera And Lighting Position On Video Detection Precision, Avery Rhodes, Kristofer Jennings, Darcy M. Bullock Jan 2006

Impact Of Camera And Lighting Position On Video Detection Precision, Avery Rhodes, Kristofer Jennings, Darcy M. Bullock

JTRP Technical Reports

On well-illuminated approaches, vehicle headlight reflections on the pavement were observed to cause video detection units to activate early. This early activation results in a dramatic increase in the length of the effective vehicle detection zone. This observed variation in the effective length of the vehicle detection zone that varies by ambient lighting condition and camera placement presents a very serious impediment for traffic engineers to design vehicle extension intervals that operate correctly during day, night and transition periods. Furthermore, the stochastic variation in the length of the vehicle detection zone length has the potential to create driver expectancy issues. …

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Freight Flows Of Indiana, William R. Black Jan 2006

Freight Flows Of Indiana, William R. Black

JTRP Technical Reports

Using data primarily from the 1997 Commodity Flow Survey (CFS) this report develops a series of models for estimating the production and attraction of 41 different SCTG commodity groups for 145 geographic units in the United States; 92 of these are the counties of Indiana. This is followed by the calibration of fully-constrained gravity models for the flow of these commodities. Using modal share data from the CFS the generated traffic is divided between the various modes. This project looked primarily at the highway sector and used digital representations of these networks for traffic assignment purposes. A very detailed Indiana …

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Aicpa Professional Standards: Continuing Professional Education As Of June 1, 2006, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee Jan 2006

Aicpa Professional Standards: Continuing Professional Education As Of June 1, 2006, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee

AICPA Professional Standards

No abstract provided.

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Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.

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Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2006

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …

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Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,” of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties” by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,” of AR section 100 by deleting the “typical titles” for …

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Aicpa Professional Standards: Peer Review As Of June 1, 2006, American Institute Of Certified Public Accountants. Peer Review Board Jan 2006

Aicpa Professional Standards: Peer Review As Of June 1, 2006, American Institute Of Certified Public Accountants. Peer Review Board

AICPA Professional Standards

No abstract provided.

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Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2006

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

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Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.

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Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …

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Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …

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Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2006

Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Aicpa Professional Standards: Accounting And Review Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Aicpa Professional Standards: Accounting And Review Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Accounting And Review Services 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, 2006, Numbers 1 To 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Codification Of Statements On Standards For Accounting And Review Services As Of January 1, 2006, Numbers 1 To 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

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Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe Jan 2006

Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Front Matter Jan 2006

Front Matter

Michigan Journal of Race and Law

No abstract provided.

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The Diversity Rationale: Unprovable, Uncompelling, Brian N. Lizotte Jan 2006

The Diversity Rationale: Unprovable, Uncompelling, Brian N. Lizotte

Michigan Journal of Race and Law

Student body diversity-and the purported educational benefits diversity bestows- is the final Supreme Court-endorsed justification for affirmative action by public universities. Are the benefits of diversity indeed "substantial," as the Grutter majority claimed? The author analyzes the social scientific research upon which the Court relied in articulating the diversity interest. By critiquing its theory and methodology, the author shows how the research fails to prove educational benefits; and by considering the logic underlying social science generally, he shows how the causal relationship is, technically, not provable. The author questions, then, how the diversity interest can possibly be compelling.

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Front Matter Jan 2006

Front Matter

Michigan Journal of Race and Law

No abstract provided.

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The End Of Preclearance As We Knew It: How The Supreme Court Transformed Section 5 Of The Voting Rights Act, Peyton Mccrary, Christopher Seaman, Richard Valelly Jan 2006

The End Of Preclearance As We Knew It: How The Supreme Court Transformed Section 5 Of The Voting Rights Act, Peyton Mccrary, Christopher Seaman, Richard Valelly

Michigan Journal of Race and Law

This Article’s analysis reveals that by the 1990s the intent, or purpose, prong of Section 5 had become the dominant basis for objections to discriminatory voting changes. During that decade an astonishing 43 percent of all objections were, according to this assessment, based on discriminatory purpose alone. Thus, a key issue for Congress in determining how to deal with the preclearance requirement of the Act due to expire in 2007-assuming it seeks to restore the protection of minority voting rights that existed before January 2000-is whether to revise the language of Section 5 so as to restore the long-accepted definition …

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Urban Legends, Desegregation And School Finance: Did Kansas City Really Prove That Money Doesn't Matter?, Preston C. Green Iii, Bruce D. Baker Jan 2006

Urban Legends, Desegregation And School Finance: Did Kansas City Really Prove That Money Doesn't Matter?, Preston C. Green Iii, Bruce D. Baker

Michigan Journal of Race and Law

This Article examines whether conservative critics are correct in their assertion that the Kansas City, Missouri School District (KCMSD) desegregation plan clearly establishes that no correlation exists between funding and academic outcomes. The first section provides a summary of public education in KCMSD prior to 1977, the beginning of the Missouri v. Jenkins school desegregation litigation. The second and third sections analyze whether the Jenkins desegregation and concurrent school finance litigation (Committee for Educational Equality v. State) addressed these problems. The fourth section provides an overview of school finance litigation and explains how KCMSD desegregation plan has been …

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Determining Discount Rates For Valuing Properties In Distressed Industries, Hal B. Heaton Jan 2006

Determining Discount Rates For Valuing Properties In Distressed Industries, Hal B. Heaton

Faculty Publications

This study addresses the procedure for determining discount rates for properties in industries under stress. A simple example with fixed and variable costs, which could represent a company in any of these industries, is used to demonstrate the difficulties of using standard approaches for estimating cost of capital.

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A Computational Analysis Of Navajo Verb Stems, David Eddington, Jordan Lachler Jan 2006

A Computational Analysis Of Navajo Verb Stems, David Eddington, Jordan Lachler

Faculty Publications

One of the principal goals of linguistics is to find, classify, and describe relationships between words. Many formal mechanisms such as rules and constraints have been devised in order to show systematic relationships. Inflectional paradigms are a crucial component of a linguistic analysis that has applications for pedagogical grammars. For example, over the past 20 years there have been numerous Navajo textbooks produced that are aimed at beginning learners of the language. These include works such as Diné Bizaad Bóhoo'aah (Navajo Language Institute 1986), Diné Bizaad: Speak, Read, Write Navajo (Goossen 1995), and The Navajo Verb: A Grammar for Students …

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