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Accounting Principles Board, Interest on Receivables and Payables, Accounting Principles Board Opinion No 21 AICPA, New York, 1971 , Accounting Standards Executive Committee, Statement of Position (SOP) No 90 7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code AICPA, New York, 1990 , Business Valuation in Bankruptcy , Providing Bankruptcy and Reorganization Services Behren eld, William H, and Biebl, Andrew R, Bankruptcy/Insolvency, The Accountant s Business Manual AICPA, New York, 1989 Countryman, Executory Contracts in Bankruptcy, Minnesota Law Review, Vol 57 (1973), pp 439, 460 Financial Accounting Standards Board, Reporting Gains and Losses from Extinguishment of Debt, Statement of Financial Accounting Standards No 4 FASB, Stamford, CT, 1975 , Accounting for Contingencies, Statement of Financial Accounting Standards No 5 FASB, Stamford, CT, 1975 , Business Combinations, Statement of Financial Accounting Standards No 141 FASB, Norwalk, CT 2001 FASB, FASB Statement No 144, Accounting for the Impairment or Disposal of Long-Lived Assets, Norwalk, CT 2001 , Goodwill and Other Intangible Assets, Statement of Financial Accounting Standards No 142 FASB, Norwalk, CT 2001 , Accounting by Debtors and Creditors for Troubled Debt Restructurings, Statement of Financial Accounting Standards No 15 FASB, Stamford, CT, 1977 King, Lawrence P, ed, Collier Bankruptcy Manual Matthew Bender New York, 1994 Newton, Grant W, Bankruptcy and Insolvency Accounting, Sixth Edition John Wiley & Sons, New York, 2000 (updated annually) , Corporate Bankruptcy: Tools, Strategizing, and Alternatives, John Wiley & Sons, Hoboken, NJ, 2002 Patterson, George F, Jr, and Newton, Grant, Accounting for Bankruptcies: Implementation SOP 90 97, Journal of Accountancy, Vol 46, April 1993 Securities and Exchange Commission, Push Down Basis of Accounting for Parent Company Debt Related to Subsidiary Acquisitions, Staff Accounting Bulletin No 73 SEC, Washington, DC, 1987 , Views Regarding Certain Matters Relating to Quasi-Reorganizations, Including De cit Eliminations, Staff Accounting Bulletin No 78 SEC, Washington, DC, 1988.

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The wavelet transform of stochastic processes with stationary ncrements and its application to fractional Brownian motion IEEE Trans Inf Theory, 39(1):260 264, 1993 50 B B Mandelbrot and J W Van Ness Fractional Brownian motions, fractional noises and applications SIAM Rev, 10:422 437, 1968 51 B B Mandelbrot Intermittent turbulence in self-similar cascades: divergence of high moments and dimension of the carrier J Fluid Mech, 62(2): 331 358, 1974 52 J F Muzy, E Bacry, and A Arneodo The multifractal formalism revisited with wavelets Int J Bifurc Chaos, 4(2):245 301, 1994 53 I Norros, P Mannersalo, and J L Wang Simulation of fractional Brownian motion with conditionalized random midpoint displacement Preprint, Oct 1998 54 A Papoulis Probability, Random Variables, and Stochastic Processes, 2nd ed McGrawHill, New York, 1984 55 V Paxson Fast approximation of self-similar network traf c Preprint, 1995 56 R Peltier and J Levy-Vehel.