A Proposed Legal Framework for a Comprehensive Free Trade and Investment Agreement Between Canada and the United States

This Article examines some of the more recent problems involving Canadian-Unites States trade, and proposes a legal framework within which to formulate a comprehensive trade and investment agreement

Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution

Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices. A discussion is provided of the Financial Accounting Standards Board’s (FASB) conceptual framework as it applies to revenue recognition. In addition, a discussion is provided on SEC guidance and specific applications of revenue recognition. According to the FASB, there are over 200 pieces of “ad hoc” guidance for revenue recognition. Because of inconsistencies in this guidance, the FASB and the International Accounting Standards Board (IASB) have engaged in a project to create a single revenue-recognition standard. The current status of this project, which began in 2002, is analyzed in the final section of this paper

Dynamic holographic storage in lithium niobate

A program was undertaken to improve the optical recording properties of LiNbO3 for holographic optical memory application. Iron, copper, and manganese doping were all found to increase the optical sensitivity of LiNbO3. Over two orders of magnitude improvement was obtained, resulting in an exposure of 366 wirojoule/sq mm to obtain 1% efficiency in LiNbO3:Fe. High :Fe. High quality pictorial information was stored in 1mm diameter holograms

Fabrication of an eight-pole commutator, associated shift register, control logic subsystem Quarterly technical report, 28 Sep. - 31 Oct. 1966

Preliminary study of alternate shift registers for eight-pole commutato