U.S. International Trade: Trends and Forecasts

[Excerpt] This report provides an overview of the current status, trends, and forecasts for U.S. import and export flows as well as certain balances. The purpose of this report is to provide current data and brief explanations for the various types of trade flows along with a brief discussion of trends that may require attention or point to the need for policy changes. The use of trade policy as an economic or strategic tool is beyond the scope of this report but can be found in various other CRS reports. Further detail on trade in specific commodities, with particular countries or regions, or for different time periods, can be obtained from the Department of Commerce, U.S. International Trade Commission, or by contacting the authors of this report

Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

USSR Space Life Sciences Digest

Research in exobiology, life sciences technology, space biology, and space medicine and physiology, primarily using data gathered on the Salyut 6 orbital space station, is reported. Methods for predicting, diagnosing, and preventing the effects of weightlessness are discussed. Psychological factors are discussed. The effects of space flight on plants and animals are reported. Bioinstrumentation advances are noted

Increasing Advance Directive Knowledge among Healthcare Professionals

Advance Directives (ADs) have been shown to be associated with increased patient satisfaction with end-of-life care, decreased in-hospital deaths, and decreased end-of-life costs in high-cost regions. Nationally, prevalence of ADs has increased over the last 20 years, but the majority of patients still have not completed an AD. A significant obstacle to completion is lack of awareness. A presentation to increase knowledge regarding ADs among primary care staff was created to address this.https://scholarworks.uvm.edu/fmclerk/1277/thumbnail.jp