History of pooling of interests: Accounting for business combinatons in the United States

This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB\u27s agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for a business combination as a pooling of interests. Resolution of implementation issues has been left largely to the Securities and Exchange Commission and the accounting profession. The FASB has a project on its agenda on Consolidations and Related Matters that may impact pooling of interests accounting. There also is some pressure for the FASB to revisit accounting for business combinations

Human Health Effects of Fatty Acids in Beef

WVU-Extension fact shee

Review Essay: From Victory to Failure, The Army Study of the Iraq War, 2003–2006

The U.S. Army in the Iraq War, ed. Joel D. Rayburn [Col., USA] and Frank K. Sobchak [Col., USA]. Vol. 1, Invasion, Insurgency, Civil War: 2003–2006. Carlisle, PA: U.S. Army War College Press, 2019. 742 pages. Sixteen years after the United States launched Operation IRAQI FREEDOM (OIF), the war remains highly controversial, and American troops continue to operate in Iraq, albeit at reduced force levels and with far more-limited operational and tactical objectives. Recognizing that it was time to take stock of the Army’s performance in a decade of operations, former Army Chief of Staff General Raymond T. Odierno initiated what the Army calls an “in-stride study” of the service’s performance, and the lessons it should derive therefrom. The result was a massive two-volume Army War College study edited by two Army colonels, Joel D. Rayburn and Frank K. Sobchak, and supported by a large staff that conducted hundreds of hours of interviews and reviewed thousands of pages of studies, memos, transcripts, and other materials, many of which were declassified specifically for the purposes of the study

Calves Weaned and Backgrounded on Pasture Respond to Pasture Nutritive Value and Supplements

How forage quality and feed supplementation effect average daily gain of calves backgrounded on pastur

Conformational Studies of Ortho- and Meto-Isomers and Methyl, Dimethyl, and Chloro Ortho-Substituted Analogues of Dantrolene Using Ab Initio SCF-MO Procedures

The conformation of the nitro group of nitroaromatic compounds relative to the aromatic ringsystem is suggested to affect their metabolic activation and mutagenicity. We have recently showed the nitrophenylfuran skeletal muscle relaxant, dantrolene, tobe a potent mutagen inSalmonella. Synthesis of or^o-substituted analogues of dantrolene was achieved in an effort to alter the conformation of the nitro group ina manner that willdecrease the mutagenicity. Using ab initio techniques we investigated the minimum energy conformation of the nitro group of dantrolene (/mitro) and its o-and mnitro isomers as well as the nitro group conformation of dantrolene\u27s ortho- mono- and di- substituted analogues. The most stable conformer for each isomer and analogue was found by optimizing the bond lengths and bond angles for each molecule and rotating about bonds ofinterest using the STO-3G basis set in the Gaussian-92 program at the Hartree-Fock level