This thesis has explored the professional responsibilities of the certified public accountant in rendering opinions on financial statements. Of major concern were the effects of third party litigation upon the accountant's audit responsibility. An analysis of third party litigation revealed the Ultramares precedent and its significance upon the development of changes in the accounting profession. British precedents were paralleled with their counterparts in the United States in order to illustrate the similarities in judicial rulings.In addition to the economic and legal ramifications involved, the implications of "generally accepted accounting principles" were also reviewed. Specific cases were selected on the basis of their relevance to third party litigation. Other sources included both primary and secondary information. Direct correspondence was made with the members of the so-called "Big 8" CPA firms for the purpose of obtaining their respective attitudes toward specific policies which were alluded to in this study.

No description available.

The purpose of the study was to determine the salaries and working conditions of agricultural education teachers in the United States. To accomplish this purpose the following objectives were identified: 1. To determine the demographic characteristics of agricultural education teachers. 2. To determine the salaries, salary supplements, and monetary fringe benefits of agricultural education teachers. 3. To determine the nonmonetary benefits of agricultural education teachers. 4. To determine the major instructional and noninstructional responsibilities of agricultural education teachers. 5. To describe the work settings and working conditions in which agricultural education teachers are employed. 6. To determine the work loads of agricultural education teachers. Most agricultural education teachers reported receiving health insurance benefits. However, only a small percentage (14.7%) of respondents reported receiving fully paid health insurance for themselves and their families. In addition, fewer than one-half (41.4%) of the agricultural education teachers reported receiving fully paid major medical insurance, eye care (13.1%), dental care (20.5%), and life insurance (35.3%). Production agriculture and agricultural mechanics remain the predominant subjects taught by agricultural education teachers. However, a majority of agricultural education teachers also reported teaching agriscience. Although only a small percentage (18.8%) of agricultural education teachers advised Young Farmer chapters, most (95.8%) advised FFA chapters. Nearly all (98.4%) agricultural education teachers classified their employment status as full-time. Typically, agricultural education teachers were mployed a mean 11.3 months per year. Most (69.5%) agricultural education teachers were employed in comprehensive high schools with a mean student population of 662.4 students. Agricultural education teachers reported a mean of 6.7 periods in a typical school day and teaching load of 5.2 instructional periods per day. Nearly three-fourths of the respondents reported having one period per day allotted for planning, student visitations, or student conferences. / Ed. D.

The purposes of this study were to provide a profile of the veteran student in higher education and examine the theory that veteran students perform academically as well as nonveteran students. Research questions were categorized into two main areas of study, personal and academic characteristics, for three groups of college students: veteran GI Bill recipients, nonveteran non-aid recipients, and nonveteran aid recipients. The data for this study were drawn from the National Longitudinal Study of the High School Class of 1972 (NLS). It was found that veterans were older, predominantly white, single males from a lower socioeconomic status than nonveteran non-aid recipients. Veterans emerged from high school with lower aptitude composite, percentile rank, and grades than nonveterans. It was found that veterans enrolled more often in business programs in public, two-year colleges; completed more certificate programs than two-year or four-year degrees; and received grades comparable to nonveterans. Veterans were employed while students, did not change majors any more often than nonveterans, but did change schools more often. Veterans' reasons for changing majors and schools centered upon their jobs and careers. Fewer veterans continued their education after completion of a four-year degree. Fewer veterans changed their credit load status from full-time to part-time than nonveteran non-aid recipients. More often veterans moved from part-time to full-time status. It was concluded that veterans did perform as well academically as nonveterans in college, even though they did not do as well in high school. Further, there were numerous similarities between veterans who received the GI Bill and nonveterans who received federal financial aid. These results have implications for Congressional and educational leaders. Specific suggestions on ways to utilize the veterans' profile were provided.

The purpose of this thesis is to explore the salary levels of college faculty.

The purpose of this study is to gain a knowledge of the salary schedule situation in the teaching profession, and to determine how this situation can be improved if teachers become interested and will furnish the leadership necessary in helping to construct schedules in the school systems.

The purpose of this study is to present a history of the progress made in advancing the welfare of teachers, to evaluate the trends in teachers' salaries over a period of twenty years, and to show the extent to which teacher retirement and teacher tenure laws have gained momentum in the United States. Recommendations for improvement will be made in cases where deficiencies exist.

No description available.

This study is designed to investigate discrimination in employment against resident aliens in the United States as evaluated by both U.S. practices and standards of international law and to determine whether the American treatment of aliens in employment is compatible with the international standard. In order to examine the common assertion that American practices in the treatment of aliens in employment is superior to the international minimum standard, two sets of hypotheses are tested: one on the existence of the minimum international standard, which protects aliens' rights, and the other on the American practice of requiring citizenship for employment, which deprives aliens of equal protection and thereby places the legal position of aliens below the minimum international standard. Three major sources of data for this study involve data from: (1) international arbitrations, conventions and agreements; (2) United States executive, legislative, and judicial decisions and actions; and (3) Immigration and Naturalization Service materials. The major findings indicate that the contemporary minimum international standard includes post-1945 Human Rights instruments together with the traditional minimum international standards. The most significant finding is that the contemporary minimum standard affords aliens the right to work without discrimination and confirms the relevant hypothesis in connection with the minimum standard. The study reveals that aliens in the United States are discriminated against in employment because of alienage at three different levels--federal, state, and private--with more intensity of discrimination at the federal level, despite the equal protection clause in the U.S. Constitution. The study concludes that American employment practice in the period of 1886-1971 was comparable with the international standard. On the other hand, during the 1971-1980 era, U.S. standards were below the minimum international standard as set forth by international law. This confirms the hypothesis, with some modification, that the U.S. practice of demanding citizenship for some employment has undercut the legal position of aliens so that it falls below the minimum international standard.

For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that the after-tax term structure and implied tax rates may be different across different sets of bonds. The objective of this study is to test empirically for tax-induced clienteles in the market for government bonds with a regression methodology. Nonlinear least squares is used to simultaneously estimate the after-tax term structure and the corresponding implied tax rates. The estimation is performed on each group separately and on the entire sample. The null hypothesis is that the sets of parameters describing the after-tax term structure are equal across the groups. The alternative hypothesis, which will be termed the tax clientele hypothesis, is that sets of parameters are not equal across the groups.