Lead Users: A Source of Novel Product Concepts

Lead Users: A Source of Novel Product Concepts

On February 15, the Douglas DC-8 operating the flight crashed during a second go-around attempt at Toledo Express Airport , killing all four people on board. The National Transportation Safety Board NTSB determined that the accident was caused by pilot error due to the aircraft’s control not being maintained. It was initially a passenger aircraft and was delivered to Scandinavian Airlines on August 16 the same year. On November 13, , while operating a flight from Toledo to Los Angeles for Flagship Express , the accident aircraft’s cargo door opened after takeoff from Toledo. The aircraft sustaining minor damage was able to land safely, and the three crew members survived with no injuries. The failure of the cargo door had been caused by the flight engineer failing to verify that the door was closed properly.

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Effective for audits of financial statements for periods ending on or after December 14, except for subsequent amendments. CASs in the series apply to an audit of financial statements and are to be adapted as necessary in the circumstances when applied to audits of other historical financial information. CAS , Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement , deals with special considerations in the application of those CASs to an audit of a single financial statement or of a specific element, account or item of a financial statement.

The single financial statement or the specific element, account or item of a financial statement may be prepared in accordance with a general or special purpose framework. The revised CAS is effective for audits of financial statements for periods ending on or after December 15,

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