Digital Commons Network^™

Family Business Research: The Evolution Of An Academic Field, Barbara Bird, Harold Welsch, Joseph H. Astrachan, David Pistrui

Faculty Articles

The establishment of a field of study or a discipline with academic or professional standing requires, among other things, a body of knowledge that expands understanding of that domain. This paper looks at the literature on establishing a unique field of study, reviews the foundational research in family business (1980s) and four recent years (1997-2001) of published family business research found in several outlets. We find that family business research is becoming increasingly sophisticated and rigorous. This bodes well for the development of an independent field for family business. Recommendations are offered to further the professionalization of family business as …

"The Future Good And Great Of Our Land": Republican Mothers, Female Authors, And Domesticated Literacy In Antebellum New England, Sarah Robbins

Faculty Articles

In an 1830s review of Lydia Maria Child's Good Wives published in Sarah Hale's Ladies' Magazine, the enthusiastic commentator quoted above sets Child's latest book within a thriving literary culture that values didactic literature. Acknowledging the importance of a genre I call the domestic literacy narrative, the reviewer confidently asserts that "the prevalent rage for reading" promises to promote not only familial but national well-being-promises, that is, if more books like Child's are regularly published to help train women to direct their family's reading and extract from it principles and behaviors consonant with their country's "future good."

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty Articles

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …

Asset Prices And Information Traders’ Abilities: Evidence From Experimental Asset Markets, Lucy F. Ackert, Bryan K. Church, Ping Zhang

Faculty Articles

This study reports the results of fifteen experimental asset markets designed to investigate the effects of forecasts on market prices, traders’ abilities to assess asset value, and the link between the two. Across the fifteen markets, the authors investigate alternative forecast-generating processes. In some markets the process produces an unbiased estimate of asset value and in others a biased estimate. The processes generating the biased forecasts, though, are less variable than the process generating the unbiased forecast. The authors find that, in general, periodend asset price reflects private forecasts, regardless of the forecast-generating process. Subsequently, they investigate whether traders’ abilities …

The East Asian Model Of Economic Development And Developing Countries, Jong H. Park

Faculty Articles

This paper examines the debate on the East Asian model of economic development in light of the different approaches undertaken by different groups of countries (economies) in Northeast Asia and Southeast Asia. The common strengths and weaknesses shared by the East Asian countries (economies) have helped to reinforce the misconception that there is a single East Asian model of economic development. There are, however, significant differences in economic structures as well as development experiences among the East Asian economies, especially between the economic development paradigms of Southeast Asia and Northeast Asia. Nonetheless, one single common thread underlies the differences in …

The Physician As A Conscientious Objector, J. David Bleich

Faculty Articles

No abstract provided.

Globalization Of Financial Markets And The Asian Crisis: Some Lessons For Third World Developing Countries, Jong H. Park

Faculty Articles

Park examines the causes of the Asian financial crisis and draws some lessons and implications for a series of issues, which may be of particular relevance to the Third World developing countries. These issues include: the appropriate role of the International Monetary Fund as an international agency in charge of helping member countries to maintain financial stability; the choice of an appropriate exchange rate regime and use of restrictions on private capital flows in the face of rising globalization; and the debate on the East Asian model of economic development.

Measuring Roi: Is It Worth It? Interview By Richard K Thomas, David Marlowe, Daniel Fell, Sheb L. True, Chuck Mcleester

Faculty Articles

Return on investment (ROI) for healthcare marketing is a hot topic among healthcare professionals. It has been discussed off and on in the past, but recent financial developments in healthcare have brought it to the forefront. Today, because of financial pressures, all operational efforts (including marketing) are under intense scrutiny, making the bottom line more important than ever.

Who Are We Hiring? Characteristics Of Entrants To The Profession, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Presents the results of a survey among auditors hired by a large international accounting firm in the U.S. as of 2002. Demographic characteristics of new hires; Factors important to new hires in selecting their employer; Initial job expectations of new hires.

The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky

Faculty Articles

As I look back on my youth (expansively defined as the first 40 years of my life), everywhere I went, the local real property tax was perceived as both bad and doomed. If I could speak with the brash young law student/graduate student/alderman I once was, he would undoubtedly tell me, with great confidence, that by the beginning of the next century (which then seemed very far away) the property tax would no longer play a role in the system of local public finance.

Alas, he was wrong.

This essay explains why the young man I once was, confident of …

The Application Of The Foreign Sovereign Immunities Act To An Action Against The French Railroad For Transporting Thousands Of Jews And Others To Their Deaths: Abrams V. Sncf, Malvina Halberstam

Faculty Articles

No abstract provided.

Government Officials As Attorneys And Clients: Why Privilege The Privileged?, Melanie B. Leslie

Faculty Articles

No abstract provided.

Obstacles To International Accounting Standards Convergence, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Given the recent changes in the international sector, along with the similarities in the conceptual frameworks of the FASB and IASC, the relatively swift convergence of US GAAP and International Accounting Standards is a distinct possibility. This article contends convergence is possible, and reviews 3 key areas that could hinder or foster it: 1. the general organization, in terms of form and topical content, of the frameworks, 2. a significant pervasive difference between the frameworks, and 3. specific differences within the major topical areas of the frameworks.

The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Discusses the obstacles to international accounting standards convergence. Effort of the International Accounting Standards Committee (IASC) to promote to convergence theme; Comparison between the convergence frameworks of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board; Sections of the 'Framework for the Preparation and Presentation of Financial Statements' document issued by the IASC.

Modeling The Galactic Center Nonthermal Filaments As Magnetized Wakes, Russell B. Dahlburg, Giorgio Einaudi, Ted N. La Rosa, Steven N. Shore

Faculty Articles

We simulate the Galactic center nonthermal laments as magnetized wakes formed dynamically from amplification of a weak ( tens of l G) global magnetic field through the interaction of molecular clouds with a Galactic center wind. One of the key issues in this cometary model is the stability of the lament against dynamical disruption. Here we show two-dimensional MHD simulations for interstellar conditions that are appropriate for the Galactic center. The structures eventually disrupt through a shear-driven nonlinear instability but maintain coherence for lengths up to 100 times their width as observed. The final instability, which destroys the lament through …

How The Electoral College Imitates The World Series, Michael Herz

Faculty Articles

No abstract provided.

Women, Poverty, Access To Health Care, And The Perils Of Symbolic Reform, Mary Anne Bobinski, Phyllis Griffin Epps

Faculty Articles

This article looks at health care through gendered eyes. We sift though available data on access to health care, health status, and health treatments to determine whether men and women experience health care differently in the United States. While we do not doubt that overt gender-based discrimination occasionally occurs in health care, this article focuses on the importance of unintended consequences and unconscious bias. We also explore the impact of symbolism about women's roles on the process of health care reform. The results have important implications for policy makers, advocates, and health care providers.

The United States has a large …

Progressive Race Blindness: Individual Identity, Group Politics, And Reform, Darren L. Hutchinson

Faculty Articles

This Article responds to the advocates of "progressive race blindness" with several critiques of their central claims. Part I examines the contours of progressive race blindness in greater detail, giving centrality to the emergence of this theory in legal scholarship. Part I sets forth the common themes articulated in progressive race blindness arguments and highlights important differences among its proponents. Part II isolates several problems with the progressive race blindness literature and demonstrates that these weaknesses make the literature unhelpful as a political or legal theory and even dangerous to the cause of antiracism. Part III offers suggestions for future …

The Muse Drank Hazelnut, Jon Hansen

Faculty Articles

Short story.

Money, Credit, And Banking In Colonial And Postcolonial West Africa, Akanmu G. Adebayo

Faculty Articles

Scholarship in African economic history has been dominated by a wave of revisionism lately. The degree of African indebtedness, the imperatives of loan repayment, and the long-term implications of ongoing political and economic changes, all make such a revision exigent indeed. Focusing on the Yoruba of southwestern Nigeria, this paper produces new evidence to reinterpret and redefine African precolonial financial institutions. The paper has two main parts. Part 1 focuses on the introduction of cowrie currency into Yorubaland and its impact on social stratification. Part 2 examines ajo, the savings institution, esusu, the rotating savings and credit associations (roscas), and …

Variability Among Practitioners In Dynamic Observational Alignment Of A Transfemoral Prosthesis, Mark Geil

Faculty Articles

No abstract provided.

Improving Legal Writing Courses: Perspectives From The Bar And Bench, Constance Krontz, Susan Mcclellan

Faculty Articles

To fine-tune legal writing courses to better prepare law students to enter legal practice, Professors Constance Krontz and Susan McClellan surveyed judges and practicing attorneys who supervise the work of first-year associates or judicial law clerks. They selected attorneys from a variety of practices in Washington State, including offices of public defenders and state prosecutors, the Attorney General's office, and private firms of various sizes. They sought information about the performance of all first-year clerks and associates, without reference to where they obtained their law degrees. Knowledge of the bench and bar's perception of the oral and written performance of …

The Legitimacy Of Amnesties Under International Law And General Principles Of Anglo-American Law, Ronald Slye

Faculty Articles

This article discusses what makes an amnesty legitimate. The author does this by evaluating amnesties in light of international law critiques of amnesties for human rights violations and from principles of both Anglo-American and international law. First, the author breaks the international law critiques into three schools: the obligation to prosecute, the fundamental rights of victims, and the social stability. From these schools, the author derives principles to evaluate the legitimacy of amnesties. After establishing that the doctrine of non bis in idem is not a barrier to evaluating the legitimacy of foreign amnesties, the author selects areas of law …

Regulating Environmental And Safety Hazards Of Agricultural Biotechnology For A Sustainable World, George Van Cleve

Faculty Articles

This essay first presents an overview of key legal principles that support sustainability. This essay then reviews the major alleged risks of agricultural biotechnology. It then describes the existing U.S. and European agricultural biotechnology regulatory system designed to control those risks. Next, this essay analyzes the existing U.S. regulatory system using sustainability principles. In the course of that analysis, this essay considers lessons to be derived from three case studies: the permitting of Starlink™ corn, the discovery of Mexican maize containing genetically engineered corn genes, and the possible permitting of transgenic salmon for ocean fish farming. This essay also considers …

Designing And Maintaining Law Library Web Sites: Some Practical Considerations, Kent Milunovich

Faculty Articles

In recent years law library Web sites have become an increasing presence on the Internet. In a recent Law Library Journal article, Marie Stefanini Newman discussed criteria to use in evaluating law-oriented Internet sites. This article will expand upon some of the principles she addressed by exploring the design and maintenance of law library Web sites. Given that most law libraries now have at least a basic Web site, this article will not discuss HTML (HyperText Markup Language) and methods of using such Web-design tools as Microsoft FrontPage; such information changes over time. Instead the primary focus will be on …

Institutionalizing Inequality: The Wto Agreement On Agriculture, Food Security, And Developing Countries, Carmen G. Gonzalez

Faculty Articles

The article examines the food security implications of the WTO Agreement on Agriculture. It places the Agreement in historical context, examines its key provisions, and argues that the Agreement systematically favors industrialized country agricultural producers at the expense of farmers in developing countries. The Agreement enables industrialized countries to continue to subsidize agricultural production and to protect domestic producers from foreign competition while requiring market openness in developing countries. The article evaluates the effect of this imbalance on food security in developing countries, and proposes reforms to provide developing countries with the tools to promote access by all people at …

Lesbigay Identity As Commodity, David Skover, Kellye Testy

Faculty Articles

In America's popular culture, LesBiGay identities abound. In its political culture, however, they emerge more tentatively. The commercial and entertainment industries increasingly commodify and celebrate LesBiGay identities. The courts and legislatures generally discount and condemn them. Thus, there is a deep dissonance between the validation of LesBiGay identities in the economic marketplace of items and ideas, and their devaluation in the legal arena of rights and remedies. This piece explores the deep dissonance that exists today between the validation of American LesBiGays in the commercial marketplace and their devaluation in political and legal arenas, and questions the failure of legal …

Truth As Right And Remedy In International Human Rights Experience, Thomas Antkowiak

Faculty Articles

Early this year, the Inter-American Court of Human Rights in San Jose, Costa Rica, was faced yet again with a seemingly basic question: Does an individual have a legal right to know the truth about the circumstances surrounding the serious human rights violations a loved one has suffered? One might expect to encounter such a privilege in our victim centered system of international human rights protection-especially within the progressive jurisprudence of the Inter-American Court. Yet, it is simply not to be found as a substantive, explicit right. This essay seeks to explore the origins, scope, and key possibilities of an …

Developing The Asset Protection Dynamic: A Legacy Of Federal Concern, John K. Eason

Faculty Articles

This article analyzes and critiques the modern asset protection environment, drawing from various paradigms of influence. Particularly, the article considers federal influence over asset protection—proposing that such federal factors need to be investigated with a critical eye in order to comprehensively understand asset protection issues in the modern landscape.

Hacia Un Regimen De Responsabilidad Civil Por Dano Ambiental Transfronterizo, Henry Mcgee, Luz E. Ortiz Nagle

Faculty Articles

This article discusses the importance of protecting the environment on a global level. In view of the gravity of the ecological problems, and the ineffectiveness of existing environmental standards of regimes that are purely national, countries and specialized institutions have concluded that it is imperative to implement international regulations.