Books about Scrutiny from Amazon.com

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What is Christian mission in a world post-everything? This volume is a masterful rethinking of the problems and prospect of the Christian vocation to mission in light of the whole checkered legacy – religious, philosophical, colonial, and economic – of modernity.

Kirk draws on his considerable experience of worldwide mission and his expertise in modern Western thought to throw light on all the most burning questions, such as:

What kinds of mission initiatives are appropriate today? Is it legitimate to invite adherents of different religions to follow Jesus? What role have Christians played in advocating violence, and also in being agents of peace and reconciliation?.
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This digital document is a journal article from Journal of Accounting and Public Policy, published by Elsevier in 2004. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
We document the effect of SEC scrutiny on how firms report in-process research and development costs (IPRD), and investigate an important but previously unexamined means by which the SEC can influence financial reporting--oversight from the Office of the Chief Accountant, and the review and comment process in the Division of Corporation Finance. We examine restatements of previously expensed IPRD following the 1998 guidance provided by Chief Accountant Lynn Turner, who communicated his opposition to ''excessive write-offs of In-Process Research and Development costs,'' and Chairman Arthur Levitt, who voiced his concerns about earnings management. Restatements reduce the IPRD expense on average by 62%, and increase pre-tax income by 142%, with a median change of 32%. As well, in a sample of 582 acquisitions accounted for as purchases that included IPRD in SIC industry 737 (computer programming and software), mean IPRD charges shrank 71% as a percentage of assets acquired in the years following Chief Accountant Turner's guidance. The results demonstrate the potent impact SEC opinions about proper accounting practice can have on companies' financial reporting, even when the agency is not formally setting new standards. .
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This digital document is an article from Trial, published by Association of Trial Lawyers of America on March 1, 1997. The length of the article is 2048 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The level of scrutiny instructs courts on balancing rights involved in constitutional decisions, and recent appellate court decisions have begun to weaken these tiers of review. The tiers include the rational basis test, intermediate scrutiny and strict scrutiny. Under strict scrutiny, the government bears the burden of proof. Several 1996-97 decisions of the US Supreme Court departed from the strict scrutiny framework. The refusal to select or apply a level of scrutiny raises many troubling issues, and it will be interesting to see how the Supreme Court continues to deal with the question.

Citation Details
Title: Breakdown in the levels of scrutiny.
Author: Erwin Chemerinsky
Publication:Trial (Magazine/Journal)
Date: March 1, 1997
Publisher: Association of Trial Lawyers of America
Volume: 33 Issue: n3 Page: 70(3)

Distributed by Thomson Gale.
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