North Carolina C.P.A. examination

The Accounting Theory section of the examination was given on Thursday, November 20, 1930, 2 to 6 P. M. The Commercial law section of the examination was given on Thursday, November 20, 1930, 9 A.M. to 1 P. M. The Auditing section f the examination was given on Friday, November 21, 1930, 9 A.M. to 1 P. M. The Practical Accounting section of the examination was given on Friday, November 21, 1930, 2 to 6 P. M and continued Saturday, November 22, 1930, 9 A.M. to 1 P.M.

North Carolina K-12 School-Based Learn and Serve America Program

General Goal: To engage school-age youth in service-learning activities to help address the educational, public safety, human and environmental needs of North Carolin

Information for those desiring to become certified public accountants under the laws of the state of North Carolina

The North Carolina C. P. A. law was enacted in the year 1913 and is recorded in the Public Laws of North Carolina, Session 1913, Chapter 157. It provides for a board of four members, all Certified Public Accountants, who are appointed by the Governor of the State, and who shall hold at least one examination each year for the purpose of granting C. P. A. certificates to those who may upon examination be qualified in theoretical and practical accounting, auditing and commercial law. Any person (male or female) who is a citizen of the United States, or who has declared his or her intention of becoming such citizen. It is not necessary to be a citizen of the State of North Carolina. The applicant must have an education equal to a High School course. The applicant must be of good moral character and will be required to furnish a certificate signed by three representative citizens, who, from personal knowledge of the applicant, will vouch for same. The law also requires the applicant to have had three years\u27 practice in accounting. This has been construed to mean, that an applicant must have completed an accounting course in a school of recognized standing, or has had three years\u27 experience on the staff of a Certified Public Accountant, or three years\u27 experience as a double-entry bookkeeper

Multinational Experiences in Reducing and Preventing the Use of Restraint and Seclusion

Restraint and seclusion (R/S) have been used in many countries and across service sectors for centuries. With the recent and increasing recognition of the harm associated with these procedures, efforts have been made to reduce and prevent R/S. Following a scathing media exposé in 1998 and congressional scrutiny, the United States began a national effort to reduce and prevent R/S use. With federal impetus and funding, an evidence-based practice, the Six Core Strategies1 to Prevent Conflict, Violence and the Use of Seclusion and Restraint, was developed. This model was widely and successfully implemented in a number of U.S. states and is being adopted by other countries, including Finland, Australia, and the United Kingdom. Recently, the first cluster randomized controlled study of the Six Core Strategies in Finland provided the first evidence-based data of the safety and effectiveness of a coercion prevention methodology. Preliminary findings of some of the international efforts are discussed. Reduction in R/S use and other positive outcomes are also reported

Theoretical studies of chemisorption and surface reactions on nickel and silicon

The research is part of a theoretical program on the structure of molecules adsorbed on solid surfaces and dissociative chemisorption which emphasis on transition metal substrates and electronic materials. An embedding theory for treating chemisorption on metals is further developed and applied to the reaction of hydrocarbon fragments and hydrogen coadsorbed on nickel, the dissociation of water on nickel, and the system H/Ni, NH{sub 3}/Ni, and C{sub 6}H{sub 6}/Ni. The main emphasis of the work is on the energetics of adsorption as a function of surface site, the potential energy for adsorbate motion between surface sites and the energetics of surface reactions. Equilibrium geometries, vibrational frequencies and ionization potentials are also calculated. Preliminary work on the description of Si(100) surfaces has been completed in preparation of H/Si and N/Si adsorption studies. Studies of {pi} bonding on Si(111) were also completed and work was begun on the Auger ionization of F/Si. The original form of the embedding theory has been extended to make use of an effective potential representation of the bulk electrons interacting with the embedded surface region. Effective core potentials for Fe have been developed