A promising approach to more refined models consistent with the Caplan & Waters hypothesis is based on similarity-based interference, a general principle that applies across working memory domains. This may explain both the fine details of syntactic working memory phenomena and the gross fractionation for which Caplan & Waters have found evidence. Detailed models of syntactic processing that em...

John Evans contends that the regulatory relationship that has evoh'ed between the SEC and tie accounting profession has resulted in satisfactory accounting standards by enabling the goternment to utilze the expertise within the accounting profession at linted expense to the governnent. He supports the Conussion's position that the accounting profession should be given the opportiunit to self -r...

Textual documents proliferate throughout accounting practice, and a wide variety of groups make financial decisions based on written guidance. The Generally Accepted Accounting Principles GAAP , along with annual corporate financial statements and other reporting narratives, are important sources of such guidance and information. This paper examines the literature in two major areas relevant to...

Michael Barrett. Jr. discusses whether private accounting standards have implemented the disclosure mandates of the Securities Acts. He outlines the issues in the SEC's delegation of public authority to the accounting profession as a prelude to the House Subcommittee on Oversight and Investigations' constderatt of accounting disclosure standards. Barrett notes that the most important aspect of ...

Many of the Financial Accounting Standards Board's (FASB's) recent standards and ongoing projects emphasize fair value measurement in an attempt to increase the relevance of financial statements. This can be seen as part of the FASB's broader emphasis on decision usefulness. Arguably, these same standards and projects have reduced or have the potential to reduce the reliability of accounting, a...

the rule of necessity to respect the principle of good faith in performance of the contract is the result of :union: rights and ethics. good faith in performance of the contract with subjective and objective criteria and using cost-benefit analysis, wealth maximization, game theory, efficiency and welfare standards, leading to the achievement of the objectives set by the parties of contract. la...

Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a “decision usefulness” approach in 1966, which was carri...

Design of contracts that define firm, and their accounting systems depend on the conditions in the firm’s factor and product markets. We examine the fundamental difficulty of defining and developing "uniform" accounting for diverse economic environments across countries and compare the differences in conditions prevailing in some key markets in Japan and the United States. There are important d...

In this paper we present a novel scheme for portable CPU accounting and control in Java, which is based on program transformation techniques and can be used with every standard Java Virtual Machine. In our approach applications, libraries, and the Java Development Kit are modified in order to expose details regarding the execution of threads. Each thread accounts for the number of executed byte...