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Although the ruling in IES Industries might appear at first to be a dramatic liberalization of the economic-substance and business-purpose thresholds, given the similarities in IES'S ADR purchase/sale transactions with those of Compaq, a careful reading of IES Industries results in a somewhat more modest conclusion.
ADR technology, however, allows infinitely variable tape speeds that can support data transfer rates anywhere between .
The Foundation for Prevention & Early Resolution of Conflict, in association with Cornell University, has established the Cornell/PERC Institute on Conflict Resolution, which sponsors research, training and curriculum development on ADR.
There are no national licensing or credentialing boards for ADR professionals.
CHAPTER 9 Entering ADR, Waiver, And At Will Employment
In February, the church's communications and information resources department produced a poster that said the church supports the ADR process.
No bona fide business is implicated here, and we are not persuaded that Congress intended to encourage or permit a transaction such as the ADR transaction, which is merely a manipulation of the foreign tax credit, to achieve U.
The answer is yes; you could use this technology to back up but you would have to abandon your DAT drives and media, for an ADR drive will not read or even accept a DAT cartridge.
In December 1993, the AICPA committee issued a "do-it-yourself" guide to assist state societies in developing member ADR programs.
The ADR provision of the contract provided that in the event of a dispute between Westinghouse and NYCTA "concerning a determination by the Superintendent," the parties were obligated to proceed with the contract ADR requirements, which authorized the Superintendent "acting personally, to decide all questions of any nature.
Vancouver, British Columbia, ADR $141; airfare $517
Earlier this year, we had hoped to launch the ADR system this summer, but we postponed the start-up in order to .