SEC Study Recommends Keeping Mark-To-Market Accounting.
Background On December 30, 2008, the Securities and Exchange Commission (the "SEC") issued its study1 on fair value accounting.2 The study recommends that existing fair value accounting and mark-to-market standards, including Financial Accounting Statement 157 ("FAS 157"), should not be suspended. The report recommends improvements to existing...

Thermal insulation of Arabian Gulf men's clothing: measurements using a thermal manikin.
ABSTRACT The thermal insulation of clothing is one of the most important parameters used in the thermal comfort model adopted by the International Standards Organization (ISO 1995) and by ASHRAE (2005). To date, thermal insulation values for various types of clothing ensembles from different geographical regions, i.e.,...

Wise wins 2006 Wiley Award.
Stephen Wise doesn't eat mussels. That's because once, in his long career at the U.S. National Institute of Standards and Technology (KIST), he was part of a team that dug 10 000 of them from Boston Harbor to make 80 kg of cryogenic mussel powder. After that experience, dining...

Preparation and characterization of a suite of ephedra-containing standard reference materials.
The National Institute of Standards and Technology, the U.S. Food and Drug Administration, Center for Drug Evaluation and Research and Center for Food Safety and Applied Nutrition, and the National Institutes of Health, Office of Dietary Supplements, are collaborating to produce a series of Standard Reference Materials (SRMs) for...

TESTING AND STANDARDS: Hardness measurements of ceramic composites
A Japanese project to test the conventional hardness of ceramic composites has published its draft final report for participants. The National Industrial Research Institute and the Japan Fine Ceramic Center coordinated the work and a summary of the project has been reported by G.D. Quinn of the US National...

ESTING AND STANDARDS: Hardness measurements of ceramic composites
A Japanese project to test the conventional hardness of ceramic composites has published its draft final report for participants. The National Industrial Research Institute and the Japan Fine Ceramic Center coordinated the work and a summary of the project has been reported by G.D. Quinn of the US National...

Appraisal Institute steps up role in financial reporting.
Led by Brian Glanville, MAI, and John D. (Don) Dorchester, Jr., MAI, the Appraisal Institute's Valuation for Financial Reporting initiative is showing some big dividends. Recent efforts have been focused on responding to standards and position papers issued by financial reporting stakeholders, increasing the organization's influence with audit and...

Northern Trust Enhances 'FAS 157 Toolkit' to Make Reporting and Disclosure Easier for Clients.
Reports and Automated Processes Help Clients Meet New 'Fair Value' Standard CHICAGO, Feb. 19 /PRNewswire-FirstCall/ -- Northern Trust today announced additions to its "FAS 157 toolkit" which make it easier for clients to fulfill reporting requirements for securities under the new fair value measurement standard. Level Determination...

Statues and normalization.
ABSTRACT After some remarks about the normalization of language through the preponderance of English, the paper considers the background to the normalization of measures in eighteenth-century France. It proposes that, long before the development of the metrical system in Revolutionary France, the practice of measuring statues had...

AS 5037-2005: knowledge management blueprint for Australian organisations?
This is a discussion of the Australian Standard 'AS 5037-2005, Knowledge Management--a Guide'. The article describes the Standard's development and outlines the main points, particularly the list of enablers, the cyclical development and implementation framework, and the measurement and evaluation tools. It discusses strengths and shortcomings of the Standard,...