A list of references on tax exemption of securities (supplementary to mimeographed lists, 1931 and 1938)

On cover: Tax exemption of securities, a supplementary list of references.

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).

Organized crime--stolen securities : hearings ... Ninety-second Congress, first session, pursuant to section 4, Senate Resolution 31, 92d Congress ...

Hearings held June 8-Aug. 4, 1971.

Organized crime: securities, thefts and frauds (second series) : hearings ... Ninety-third Congress, first session, pursuant to section 4, Senate Resolution 46, 93d Congress.

Hearings held June 29-

Report of Securities Division

Mode of access: Internet.

Federal housing enterprises : HUD's mission oversight needs to be strengthened : report to the Chairman, Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises, Committee on Banking and Financial Services, House of Representatives /

"B-278383"--P. 1.

Securities Investor Protection Act of 1970.

Shipping list no.: 88-329-P.

Going metric--is it for you? : a planning model for small manufacturing companies.

Mode of access: Internet.

Laws relating to Securities Commission, exchanges, and holding companies, with indices.

Mode of access: Internet.

Federal securities act handbook.

November, 1960.

Developing the public health function of locum pharmacists under the auspices of the new pharmacy contract

Focal Point - There are reduced opportunities for locum pharmacists to access training and education that meets their needs and enables them to play a full role under the new pharmacy contract - Eighty-six per cent of locums consider themselves to be more health professional than business person, compared to just 48% of pharmacy owners - Forty per cent of locums believe that a lack of access to training is a major barrier to the development of their public health function - While locum pharmacists are arguably more likely to embrace 'professionalising', patient-care-based roles, they are also the group least likely to be able to access the necessary training to fulfill such roles Introduction It has been suggested that locum pharmacists do not want the business-based responsibilities (e.g. staff management, meeting targets, etc) that come with pharmacy management.1 Research also suggests that locums derive great satisfaction from the health-professional aspects of the pharmacists’ role (e.g. patient contact, the provision of advice, etc).1 However, upon the introduction of the new pharmacy contract (April 2005), concerns were expressed that it was becoming increasingly difficult for locum pharmacists to access training and education that would meet their needs and enable them to play a full role under the new framework.2,3 Method After piloting, in August 2006 a self-completion postal questionnaire was sent to a random sample of practising community pharmacists, stratified for country and sex, within Great Britain (n = 1998), with a follow-up to non-responders 4 weeks later. Data were analysed using SPSS (v12.0). A final response rate of 51% (n = 1023/1998) was achieved. Respondents were asked ‘indicate how you view yourself as a pharmacist’ – in terms of their relative focus on the health-professional and business aspects of their role. Respondents were also asked ‘do you consider a lack of training opportunities to be a barrier to the development of the public health role of community pharmacists?’. Results Locums were significantly more likely than owners or employees to consider each factor a major barrier. Discussion Four in 10 locums consider a lack of training opportunities to constitute a major barrier to the development of their public health function. Pharmacy may not be able to provide the services required of it by the policy agenda if pharmacists are unable to be involved in extended role activities through a lack of training opportunities. Therefore, the paradox that needs to be addressed is that while locum pharmacists are arguably more likely to embrace ‘professionalising’, patient-care-based roles, they are also the group least likely to be able to access training to fulfil such roles. The training needs of this large subset of the pharmacist population need to be assessed and met if the whole community pharmacy workforce is going to maximise its contribution to public health under the new contractual framework. References 1 Shann P, Hassell K. An exploration of the diversity and complexity of the pharmacy locum workforce. London: Royal Pharmaceutical Society of Great Britain; 2004. 2 Almond M. Locums – key players in workforce – cast adrift as contract launched. Pharm J 2005;274:420. 3 Bishop DH. A lack of appreciation of what really happens. Pharm J 2005;274:451.

Assessing public spending efficiency in 20 OECD countries

Mestrado em Economia Monetária e Financeira

Cryptographic public key length prediction

In the late 1900s, suitable key lengths were determined by cryptographers who considered four main features based on implementation, expected lifespan and associated security. By 2010, recommendations are aimed at governmental and commercial institutions, which take into consideration practical implementations that provide data security. By aggregating the key length predictive data since 1985, we notice that while the figures proposed between 1990 and 2010 increase linearly, those proposed for 2010 to 2050 do not. This motivates us to re-think the factors used as a basis for key length predictions and we initiate this re-evaluation in this paper. Focusing first on implementation, we clarify the meaning of Moore’s Law by going back to his original papers and commentary. We then focus on the period 2010-2015, when non-linearity appears, and test Moore’s Law based on three different hardware platforms. Our conclusion is that current assumptions about Moore’s law are still reasonable and that non-linearity is likely to be caused by other factors which we will investigate in future work.

Going concern guidance for New Zealand auditors: transitions in communicative acts

In this evaluation of New Zealand audit going concern standards, we ask what underlying messagescan be found in these professionally-designed standards. To do so, we apply a linguistic taxonomy ofcommunicative acts to the three sets of going concern standards, and 469 speech acts, that have overtime been produced. This taxonomy developed by Bach and Harnish (1979) is based on Austin’s wellknownlinguistic principle of the illocutionary act, which is concerned with the force of a text. Ouranalysis is further informed by our evaluation of the New Zealand socio-political–economic contextand from the results of an interview with one of the standard setters. We conclude that among otherpossible rationales, a lack of courtroom guidance, a defensive posture and a marketing exercise instandard expansion may explain the force of the text that we found. Our results also reveal a professionwhich, in this text at least, situates itself ‘above public debate’, conveying a sense of ‘expertise’ indevised ‘truths’ about the obligations of the auditor and others.

Politics, religion and morals: the symbolism of public schooling for the urban middle-class identity

Research points to sections of the middle-class repopulating the ‘ordinary’ urban public school and whilst there are key differences in how they are navigating public school choices, from ‘seeking a critical mass’ (Posey-Maddox, Kimelberg, and Cucchiara 2014) to resisting traditional methods of choice and going ‘against-the-grain’ (Reay, Crozier, and James 2013), or collectively campaigning for a brand new public school, the urban middle-class are developing contemporary methods to challenge the existing ways of thinking about middle-class choice. Drawing on this literature, this paper explores the symbolism of public schooling for relatively affluent choosers in the city of Melbourne, Australia. The positioning of public schooling as essentially secular and liberal indicates how the public school is valorised within the contemporary market place. Within a market that tends to under-sell the public school, the perceived lack of organized religion and progressivism may be the unique selling point for the cosmopolitan, globalized consumer.