Louisiana state accounting: an appraisal of the Louisiana state accounting system; a PAR study.

Bibliography: p.[106]-109.

Report of the Bureau of Accounting of the City of Buffalo /

Mode of access: Internet.

Advanced accounting problems: theory and practice,

Mode of access: Internet.

Accounting reform and investor protection : hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Seventh Congress, second session, on the legislative history of the Sarbanes-Oxley Act of 2002, accounting reform and investor protection issues raised by Enron and other public companies.

Shipping list number: 2003-0249-P (volumes 1-2, 4), 2003-0247-P (volume 3).

Budgeting and accounting : hearings ... Eighty-fourth Congress, second session, on s. 3362, S. 3199, S. 2480, and S. 2369, ...

Pt. 2 has subtitle: "Session on S. 3897, a bill to improve governmental budgeting and accounting methods and procedures."

Accounting records f

Mode of access: Internet.

The complete cost-keeper; some original systems of shop cost-keeping or factory accounting, together with an exposition of the advantages of account keeping by means of cards instead of books.

Mode of access: Internet.

Accounting for a meat packing business,

Reproduced from type-written copy.

Institute of railway accounting; text-book of inter-line freight accounts,

Each lesson with forms also pub. separately.

Accounting memorandum.

Based on a surrogate of no. 2 (Apr. 27, 1949); title from caption.

American municipalities. Accounting, paving, street cleaning, sewers and sewage, municipal law

No numbers were issued from May to Sept. 1911

Report of the Railway Accounting Officers

øissued{by{the{ørailway{øaccounting{øofficers{øassociationø{1918\3Þ

Comparability of perceptual analysis of speech characteristics in Australian and Swedish speakers with multiple sclerosis

The aims of the present study were to compare the perceptual assessments of deviant speech signs (dysarthria) exhibited by Australian and Swedish speakers with multiple sclerosis (MS) and to explore whether judgements of dysarthria differed depending on whether the speakers and the judges spoke the same or different languages. Ten Australian and 10 Swedish individuals with MS (matched as closely as possible for age, gender, progression type and severity of dysarthria) were assessed by 2 Australian and 2 Swedish clinically experienced judges using a protocol including 33 speech parameters. Results show that the following perceptual dimensions were identified by both pairs of judges in both groups of speakers to a just noticeable or moderate degree: imprecise consonants, inappropriate pitch level, reduced general rate, and glottal fry. The reliability (Spearman rank-order correlation) of the consensus ratings from the Australian and the Swedish judges was high, with a mean rho of 85.7 for the Australian speakers and mean rho of 84.3 for the Swedish speakers. The most difficult perceptual parameters to assess (i.e. to agree on) included harshness, level of pitch and loudness, precision of consonants and general stress pattern. The study indicated that perceptual assessments of speech characteristics in individuals with MS are informative and can be achieved with high inter-judge reliability irrespective of the judge's knowledge of the speaker's language. Copyright (C) 2003 S. Karger AG, Basel.

The traditional rationale of the arm's length approach to transfer pricing - should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.