The name âplectrumâ banjo, in fact is based on playing the banjo with a âplectrumâ which is what flat picks used to be called. So, to distinguish the âplectrumâ banjo from the original banjo, the five string, which was commonly played using fingers of the right hand, it was called a âplectrumâ or âflat pickâ banjo.
The Severability of the Individual Mandate. Article. The Supreme Court is now reviewing a federal appeals court decision that the individual mandate in the Affordable Care Act (ACA), which requires that individuals either purchase health insurance or pay a penalty, is unconstitutional.
SAS No. 109, Understanding the Entity, Its Environment and Assessing the Risks of Material Misstatement, states: Advertisement The purpose of obtaining an understanding of the entity and its environment, including its internal control, is to identify and assess risks of material misstatement and to design and perform procedures that respond to such risks.