If the error is based on a needed adjustment that was estimated, then generally it resulted from an internal control weakness or a control deficiency.
Quantitative factors play a large role in determining the potential misstatement that could have resulted from an existing control deficiency.
In Pennsylvania, lapses in automated notification have resulted from
the occasional failure of data extraction at the clinical laboratory computer, difficulties deciphering reportable diseases from test results which used local terminology rather than Logical Observation Identifier Names and Codes (LOINC) codes (available from: URL: http://www.regenstrief.org/loinc), and problems in the transmission of data files to and access by local health jurisdictions.
On page 39, these observations are attributed to "pollsters" as if they resulted from
polling: "Americans are ready to turn librarians into volunteers" and "the public perception that libraries are museums of old information."
This time savings resulted from increased automation and allows chemists to participate in work-related projects.
The positive outcomes also resulted from challenging old paradigms, and when needed, creating new and more effective ones.
Furthermore, FC and the United States had entered into an income tax treaty, and that treaty contained a mutual agreement article that provided for competent authority to either claim an FC refund or eliminate - in some other fashion - the double taxation that resulted from
She hypothesizes that this difference resulted from a mutation in one part of the embryo that caused it to split, creating two different "identical" twins.
McKusick suggests that the dwarf twin might have resulted from a so-called somatic mutation in one cell after the two twins had separated.
Additional threats to validity resulted from
use of the .10 alpha level and three pairwise comparisons, which elevated the probability of Type 1 error, i.e., the possibility that the observed differences resulted from
The search may find nothing useful, but the researcher must document that the appropriate sources were identified and searched and what resulted from
The Tax Court determined that amounts passing to the marital trust resulted from
the executor's actions, rather than passing from the decedent's estate.
More disclosure may now be necessary to satisfy this requirement if consolidation of previously unconsolidated subsidiaries has resulted from
the application of FASB Statement no.