Results: All pronouncements were performed by physicians. A total of 89% (n = 81, 95% confidence interval, 81%-94%) of family members reported that they felt no necessity of improvement at all or that almost no improvement was needed. Behaviors of physicians significantly positively correlated with the family-perceived necessity of improvement were that physicians acted calmly, and were not rushed. Those negatively associated were that physicians did not verify the time of death clearly, left the patient's clothes disheveled, and touched the family members' backs or shoulders as an expression of empathy. More than 90% of family members recommended that physicians act calmly, have a suitable appearance for the situation, introduce themselves to family members, explain the cause of death explicitly, and conduct a check using a light and stethoscope for death pronouncement.
There are a handful of recent accounting pronouncements that may impact alternative investment managers, on the investment management company side and/or fund side. Some of these, such as the new lease standard, are going to be effective shortly and may require significant time and effort to adopt. Please note that the application of the accounting pronouncements below may vary based on specific facts and circumstances, so fund managers are urged to consult with their accounting advisors accordingly.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles ("GAAP") in the United States Of America, of which this list made up a substantial part.
PURPOSE: The purpose of this Announcement is to identify rulings and administrative pronouncements that, while valid when issued, should no longer be relied upon. The Department will declare a ruling or pronouncement to be "obsolete" where, because of changes in the law on which a ruling or pronouncement was based or because a position that was taken in a ruling or pronouncement has been addressed in a subsequently promulgated regulation, the ruling or pronouncement is no longer considered authoritative and should not be relied upon for future taxable periods. By declaring a ruling or pronouncement to be obsolete, the Department intends to eliminate unnecessary research and to reduce the possibility of erroneous decisions by taxpayers and tax practitioners. The fact that a ruling or pronouncement is "obsolete" does not affect its past validity or its application to past taxable periods.
REPEAL OF CAPITAL GAINS TAX AND DIVIDEND AND INTEREST INCOME TAX: Prior to 1991, certain individuals, generally resident individuals, paid tax on their capital gains or on their dividend and interest income, or both. In 1991, the General Assembly imposed a broad-based income tax for taxable years commencing on or after January 1, 1991 on resident individuals, trusts and estates, nonresident individuals, trusts and estates, and part-year resident individuals and trusts. (See 1991 Conn. Pub. Acts 3, §§ 51 to 93, inclusive (June Spec. Sess.).) At the same time, the General Assembly lowered the rates of the capital gains tax and the dividend and interest income tax for the taxable year commencing during 1991. (See 1991 Conn. Pub. Acts 3, §§ 123 and 124 (June Spec. Sess.).) Accordingly, the following administrative pronouncements are no longer considered determinative with respect to taxable years commencing after December 31, 1990:
The General Assembly also repealed the capital gains tax and the dividend and interest income tax for taxable years commencing on or after January 1, 1992. (See 1991 Conn. Pub. Acts 3, § 156 (June Spec. Sess.), as amended by 1992 Conn. Pub. Acts 5, § 36 (May Spec. Sess.).) Accordingly, the following rulings and administrative pronouncements are no longer considered determinative with respect to taxable years commencing on or after January 1, 1992:
Courts often say more than required to reach their decisions. While these judicial pronouncements have been criticised at the national level, it has been argued by international judges and commentators that they are necessary in international law. International law is vague and undeveloped; judicial maximalism is in that sense to the benefit of international law. Nevertheless, the reason international judges write obiter dicta might be solely to mitigate the effect of the ratio decidendi of their decision. This paper argues that the obiter dicta of the International Court of Justice in the Arrest Warrant Case were given for just such a reason. Furthermore, while the International Court of Justice has done no more than mention in passing that immunities of Heads of State do not apply before certain international criminal courts, these obiter dicta became the ratio decidendi of many international criminal courts. This case study demonstrates that when the judicial pronouncements of one actor are used by other actors to fit their agenda, international law may develop to the benefit of certain institutions and possibly at the expense of the fundamentals of international law.
The pronouncements of the Holy See, either directly from the pope, or through the various offices of the Roman Curia. Certain documents are used for teaching faith and morals; some for church governance, and others for disciplinary purposes.
Most IRS documents are published in the weekly Internal Revenue Bulletin ("IRB") (also online). The IRB is cumulated twice a year and published as the Cumulative Bulletin (also on HeinOnline). Some documents, like private letter rulings, are not officially published but are available in other sources. IRS pronouncements published in the IRB are binding authority and must be followed by the IRS. The current status of IRS pronouncements should be verified with an online citator, either through Lexis, Westlaw, or one of the major looseleafs. 2b1af7f3a8