A special appearance allows a person to challenge a court’s personal jurisdiction without submitting to it. Personal jurisdiction can be established through physical presence, residence, or consent. A special appearance can be used to argue against jurisdiction without implying consent. A special appearance is a concept within the United States federal rules of civil procedure […]
IQ tests can diagnose a person’s genetic intelligence capabilities, including those of three-year-olds. Tests differ based on age, with respected tests for children including the Wechsler Intelligence Scale and Kaufman Assessment Battery. A child’s IQ score is generally stable and used to diagnose learning disabilities or exceptional abilities. However, experts disagree on the usefulness of […]
Special journals are used to record specific business transactions, such as wages, sales, purchases, income, and expenses. They are posted to the company ledger at the end of the month and used to create balance sheets. Payroll, sales, cash receipts, and cash disbursement journals are common types of special journals. A special journal is part […]
A special revenue fund is a dedicated account created by a local government for a specific purpose, often funded by a tax on citizens. The money can only be used for its intended purpose, and must be accounted for publicly. It can be used for infrastructure maintenance, emergency funds, or new construction projects. A special […]
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