SPECIAL TOPICS IN THERMAL TECHNOLOGY

a wide range of accounting and auditing services to some of Ernst & Young’s largest bankingclients. Mark currently serves on the AICPA’s Regulatory Task Force. He has spoken atAICPA conferences and written for Bank Accounting and Finance magazine.Robert L. Royall II, CPA, CFA, MBA, is a part[r]

The Court was impressed by Munn and Scott’s monopolistic position while furnishing a servicepractically indispensable to the public.From the precedent of Munn, railroads, a water company, a grist mill, stockyards, and finally gas,electric, and phone companies were brought under public regulation. Thu[r]

OIL, GAS, AND OTHER NATURAL RESOURCEScosts. Audited financial statements filed with the SEC must include supplementary disclosures,which fall into four categories:1. Historical cost data relating to acquisition, exploration, development, and production activity.2. Results of operations for oil- and ga[r]

2. Gross Cash Flow Analysis. An entity that detects one or more of the indicators discussedabove should evaluate whether the sum of the expected future net cash flows (undiscounted andwithout interest charges) associated with an asset to be held and used is at least equal to theasset’s carrying amoun[r]

ing. Companies making annual sinking fund contributions are required by the NRC to maintain ex-ternal trust funds. SFAS No. 107, “Disclosure About Fair Value of Financial Instruments,” andSFAS No. 115, “Accounting for Certain Investments in Debt and Equity Securities,” should be ad-dressed wi[r]

equities (as well as option contracts, stock warrants, and stock rights) that have readily determinablefair values. In addition, open-end mutual funds and investments in interest-earning investment con-tracts and external investment pools are also reported at fair value.Statement No. 3[r]

of wireless networking and some of the basic con-cepts.How Bandwidth Is Achieved from RFSignals: The frequency spectrum used in RFtransmissions.Modulation Techniques and How TheyWork: How binary data is represented and trans-mitted using RF technology.02_1587202115_ch01.qxd 9/29/08 2:4[r]

normality can be correlated with many different symptomsand psychophysical situations. As previously commented,research to date in speech technology has focussed the effortin areas such as speech synthesis, recognition, and speakerverification/recognition. Speech technologies have evolved[r]

especially those near rivers, are the foundation of many of today’s Europeantowns and cities. As with the Greeks, the main element was the regularinfantry of the legions, whose members were armed with a short stabbingsword, javelins and spears. The main shield used as the scutum, large and semi-cyli[r]

great interest in servlet and JSP technology there. Now, why are India and the Philippines both so interested? We surmise that theanswer is twofold. First, both countries have large pools of well-educated softwaredevelopers. Second, both countries have (or had, at that time) highly unf[r]

reporting requirements, 33.2restricted grants distinguished fromcontracts for purchase of goods, 33.1(appendix)revenue recognition, 17.4(b)(i)scope of SFAS No. 95 and, 12.1(d)(ii)Notional amount, 24.1(b)(iiv)Nuclear fuel decommissioning costs,31.11(d)(iii)Off-balance-sheet (OBS) obligations,14.4(c)([r]

reasonable allowance for depreciation under generally accepted accounting principles, but no al-lowance shall be made for depreciation of that portion of any real property used by a beneficiary as aresidence or for depreciation of any property held by the trustee on the effective date of this Act for[r]

44STOCK-BASED COMPENSATIONinconsistent with the overall fair value concept. However, the FASB acknowledged that esti-mating expected volatility for the stock of nonpublic companies is not feasible. Accordingly,FASB Statement No. 123 permits nonpublic companies to ignore expected volatility in[r]

(e) PRECIOUS METALS. The estimated current value of precious metals, like that of mar-ketable securities, is their closing price on the date of the statement, less the expected salescommission.(f) OPTIONS ON ASSETS OTHER THAN MARKETABLE SECURITIES. Options to buy assetsother than marketable securiti[r]

BANKRUPTCY4. Creditor statements5. Online update and inquiry capability6. Modeling and decision analysis capability that enables management to evaluate settlement al-ternatives efficientlyOne system uses a multifield data base to help debtors deal with the complexities of a bank-ruptcy. Creditors’ file[r]

Because transfers of parts between contracts transfers can affect billings based on cost, trans-fers must be well documented, consistently applied, and use appropriate and equitable pricingmethodologies. Contractors must maintain and disclose a written policy describing the transfermethodologies. Th[r]

some cases, a mortgage lien is granted to the governmental entity issuing the bonds; in others,the government may take title to the property and lease it to the provider for an amount suffi-cient to cover the debt service on the issue.If the health care organization is responsible for repaymen[r]

The Task Force reached a consensus that the total amount of compensation cost to be recognizedis the sum of: (1) the compensation cost amortized to the buyout date; (2) the options’ intrinsicvalue, if any, at the buyout date in excess of the compensation cost recognized as expense to thebuyou[r]

Refresher Topics − Television Technologyby Rudolf MäuslRudolf Mäusl, Professor at the University of applied Sciences Munich, gave a detailed overview of state-of-the-art television technol-ogy to the readers of "News from Rohde & Schwarz" in a refresher serial.The first seven p[r]

The Court was impressed by Munn and Scott’s monopolistic position while furnishing a servicepractically indispensable to the public.From the precedent of Munn, railroads, a water company, a grist mill, stockyards, and finally gas,electric, and phone companies were brought under public regulation. Thu[r]