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Two-Tier Compensation Structures: Their Impact On Unions, Employers, And Employees, James Martin, Thomas D. Heetderks

Upjohn Press

Martin conducted a study at a large company where its various wage tier systems allowed assessment of the long-term impact of tiers. Part of this study included the development of a survey designed to explore eight research questions related to tiers and to test five hypotheses of low-tier v. high-tier employees.

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1990, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Newsletter: The Center For Professional Ethics, Winter 1990, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Thoughts From the Director Emeritus: Human Rights vs. Natural Rights: Stewardship of the Earth by Bob Clarke
• News & Notes
• "Doing Ethics!" The Bodies
• Comments on "The Bodies" Case by Harold R. Rauzi
• "Ethics Case" Office Thievery
• Notice: The Spring 1990 Program

Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position provides guidance for financial reporting by entities that have filed petitions with the Bankruptcy Court and expect to reorganize as going concerns under Chapter 11 of title 11 of the United States Code. It recommends that all such entities report the same way while reorganizing under Chapter 11, with the objective of reflecting their financial evolution. To do that, their financial statements should distinguish transactions and events that are directly associated with the reorganization from the operations of the ongoing business as it evolves. The statement recommends that, on emergence from Chapter 11, entities meeting …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Oct. 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING UNDER RULE 101: Member's Investment in a Partnership That Invests in Member's Client; 2. PROPOSED ETHICS RULING UNDER RULE 101: The Meaning of a Joint Closely Held Business Investment; 3. PROPOSED REVISION OF INTERPRETATION 101-8 UNDER RULE 101: Effect on Independence of Financial Interests in Nonclients Having Investor or Investee Relationships With a Member's Client; 4. PROPOSED ETHICS RULING UNDER RULE 101: Member's Investment in a Limited Partnership; 5. PROPOSED REVISION OF ETHICS RULING NO. 69 UNDER RULE 101: Joint Investment With a Promoter and/or General Partner; 6. PROPOSED DELETION OF ETHICS RULING NO. 62 UNDER …

Proposed Statement On Auditing Standards : The Confirmation Process;Confirmation Process; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Nov. 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed Statement to provide practitioners with additional guidance about the use of confirmations. The Board determined that additional guidance was necessary after reviewing problems identified in the peer review process, in the SEC Enforcement Releases, and in research. The Board's review indicated that practitioners do not always appropriately consider: 1. The financial statement assertions addressed by confirmations; 2. The design of the confirmation request; 3. The third party to whom the request was addressed; 4. The evaluation of confirmation results. This proposed Statement provides guidance about all types of confirmations, …

Proposed Revisions To Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" ;Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" Knowledge Of Error; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 18, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. Responsibilities In Tax Practice Committee

Exposure Drafts, Comment Letters, and Statements of Position

In August 1988, the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational.. SRTP (1988 Rev.) Nos. 6 and 7 included footnotes indicating that future statements would address (1) the effect of retroactive laws, regulations or court decisions and (2) erroneous accounting methods. The proposed revisions included here modify SRTP (1988 Rev.) Nos. 6 and 7 to address these issues. This exposure draft defines an error as any position, omission, or method of accounting that, at the time the return is filed, …

Proposed Statement Of Position : Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements) ;Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Feb. 5, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SOP contains four questions and answers (Qs & As) that provide guidance to responsible parties preparing financial forecasts as well as guidance to practitioners engaged to perform services in connection with such forecasts. The guidance in these Qs & As is summarized below. 1. Section 400.04 of the Guide requires a responsible party to have a reasonably objective basis to present a financial forecast. A responsible party has a reasonably objective basis if sufficiently objective assumptions can be developed for each key factor. 2. Because responsible parties should limit the length of their forecasts to periods for which …

Reports On Audited Financial Statements Of Property And Liability Insurance Companies : November 30, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Property And Liability Insurance Companies; Statement Of Position 90-10;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. The committee concluded that if a credit union meets the definition of a financial institution as provided in interpretation 101-5 and the loan is consistent with the requirements of interpretation 101-1-A4, membership in the credit union would not impair the member's and the member's firm's independence. If the credit union does not meet the definition of a financial institution or the loans or deposits are not in accordance with the interpretations and rulings of the AICPA Code of Professional Conduct, membership in the client credit union would cause the independence of the member and the member's firm to be …

Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Banking Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Federal Government Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Defense Contractors Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Federal Government Contractors (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Investment Companies As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Personal Financial Statements Guide As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.