Fifty employee-benefit plans in the basic steel industry.

Mode of access: Internet.

Business under the new price laws; a study of the economic and legal problems arising out of the Robinson-Patman Act and the various fair trade and unfair practices laws,

"Table of cases": p. [441]-447.

The adventures of Steve Waterhouse;

Author's autograph presentation copy.

An empirical investigation of the UK stock market response to the implementation of SSAP 20

This study presents an empirical investigation of the UK stock market response to the im-plementation of the UK Statement of Standard Accounting Practice (SSAP) No. 20 “Foreign Cur-rency Translation” (issued in April 1983). Such an empirical investigation has not yet been under-taken for the UK. Our results show that the stock market generally appeared to have anticipatedthe implementation of SSAP 20. For the aggregate set of adopters, we found a positive stock mar-ket response in the official year of adoption, reflecting the appreciation of the income-stabilisingeffects of the standard. This paper also presents a cross-sectional analysis that tests for a relation-ship between the stock returns and the accounting measures of those firms that adopted SSAP 20.We found a significant relation between the stock returns and the related accounting measures inthe actual adoption period of the aggregate set of adopters. This study generally focuses on theinterpretation of the financial impacts of the various accounting choices of firms within their fi-nancial and economic environments.

A conceptual framework of accounting policy choice under SSAP 20

Purpose - To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, "Foreign Currency Translation". The conceptual framework describes the accounting policy choices that firms face in a setting that is influenced by: their financial characteristics; the flexible foreign exchange rates; and the stock market response to accounting decisions. Design/methodology/approach - Following the positive accounting theory context, this paper puts into a framework the motives and choices of UK firms with regard to the adoption or deferment of the adoption of SSAP 20. The paper utilises the theoretical and empirical findings of previous studies to form and substantiate the conceptual framework. Given the UK foreign exchange setting, the framework identifies the initial stage: lack of regulation and flexibility in financial reporting; the intermediate stage: accounting policy choice; and the final stage: accounting choice and policy review. Findings - There are situations where accounting regulation contrasts with the needs and business objectives of firms and vice-versa. Thus, firms may delay the adoption up to the point where the increase in political costs can just be tolerated. Overall, the study infers that firms might have chosen to defer the adoption of SSAP 20 until they reach a certain corporate goal, or the adverse impact (if any) of the accounting change on firms' financial numbers is minimal. Thus, the determination of the timing of the adoption is a matter which is subject to the objectives of the managers in association with the market and economic conditions. The paper suggests that the flexibility in financial reporting, which may enhance the scope for income-smoothing, can be mitigated by the appropriate standardisation of accounting practice. Research limitations/implications - First, the study encompassed a period when firms and investors were less sophisticated users of financial information. Second, it is difficult to ascertain the decisions that firms would have taken, had the pound appreciated over the period of adoption and had the firms incurred translation losses rather than translation gains. Originality/value - This paper is useful to accounting standards setters, professional accountants, academics and investors. The study can give the accounting standard-setting bodies useful information when they prepare a change in the accounting regulation or set an appropriate date for the implementation of an accounting standard. The paper provides significant insight about the behaviour of firms and the associated impacts of financial markets and regulation on the decision-making process of firms. The framework aims to assist the market and other authorities to reduce information asymmetry and to reinforce the efficiency of the market. © Emerald Group Publishing Limited.

Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20

This study examines whether the timing of adoption of the UK Statement of Standard Accounting Practice No. 20 'Foreign Currency Translation' depended on firms' financial characteristics. Consistent with US studies, we find that early adopters tended to be larger firms, and that variables, such as growth options, profitability, leverage and management payout, have strong predictive power. In general, the decision to adopt the Statement of Standard Accounting Practice No. 20 did not appear to adversely affect the profitability measures or dividend payout. Firms tended to adopt when the adverse economic consequences of the adoption were likely to be minimal. They also appeared to defer the adoption of the standard to influence their financial performance and, hence, to achieve certain corporate financial objectives. © 2006 AFAANZ.

Indenture between George Upper and Joseph Augustus Woodruff

Indenture (vellum) between George Upper of Niagara to Joseph Augustus Woodruff of Niagara for the sale of the west half of lot no. 20 in the 2nd Concession in Nissouri. This was registered March 17, 1853 - instrument no. 113. December 1, 1852.

Indenture (vellum) between George Upper and Joseph Augustus Woodruff

Indenture (vellum) between George Upper of Niagara to Joseph Augustus Woodruff of Niagara for the sale of the east half of lot no. 28 in the 2nd Concession on Nissouri. This was registered March 17, 1853 in folio 128 - instrument no. 114, December 1, 1852.

Indenture between George and Barbara Steele and Joseph Augustus Woodruff

Indenture of assignment of mortgage between George and Barbara Steele [incorrectly listed as Shute on the first page of the first copy] of the Village of Romoka of the County of Middlesex of the first part and Joseph Augustus Woodruff, sheriff, of St. Catharines whereas a mortgage dated April 7, 1857 in consideration of the same to Robert Telfer who did grant the land to Ira Spalding regarding a parcel of land in the Village of Romoka composed of Lot no. 17 in Block U, June 28, 1876.

A full and correct report of the testimony given before the Joint committee of the legislature of 1842, inquiring into the charges of bribery and corruption by the banks during the session of 1840 : together with the proceedings has at the bar of the House of representatives, in the case of George Handy, one of the directors of the United States bank: and copies of the original letters of Daniel M. Brodhead, Joseph Solms, Samuel R. Wood ... [and others] as the same were presented in evidence, in the progress of the investigation; accompanied by the report of the committee /

Mode of access: Internet.

Cyclopedia of New Jersey biography, memorial and biographical : with the assistance of the following advisory committee : Joseph Fulford Folsom, chairman ; Hiram Edmund Deats ; Charles Tiebout Cowenhoven ; Alfred M. Heston ; David Demarest Zabriskie ; John Stillwell Applegate ; Frank John Urquhart ; John Albert Blair ; George mason La Monte ; Carlton P. Hoagland.

Foreword signed: Mary Depue Ogden.

Trials of Capt. Joseph J. Knapp, Jr., and George Crowninshield, Esq., : for the murder of Capt. Joseph White, of Salem, on the night of the sixth of April, 1830.

McDade, T.M. Murder,