Digital Commons Network^™

The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad

Yusuf Alkali Muhammad

The need for quality accounting information is to bring investors’ in an economy. Investors require financial position of business asset to be prepared in line with the international accounting standards. Investment decision really on the quality of information received on the business. Assets and liabilities porting is part of good accounting reporting. Therefore, Goodwill as an asset requires quality reporting in accordance to the Nigerian GAAP. Recognition of Goodwill in accounting reporting has been a major challenging issue even though its recognition has been provided in the accounting regulations. Provision of goodwill impairment in Nigerian banks has been provided on …

The Rule Of Law In Cyberspace, Mireille Hildebrandt

Mireille Hildebrandt

This is a translation of my inaugural lecture at Radboud University Nijmegen. The Dutch version has been published as a booklet, the English version in available on my bepress site.

Unringing The Bell: The Government Speech Doctrine And Publicly-Funded Art, John Barlow

John Barlow

No abstract provided.

Unringing The Bell: The Government Speech Doctrine And Publicly-Funded Art, John Barlow

John Barlow

No abstract provided.

Unringing The Bell: The Government Speech Doctrine And Publicly-Funded Art, John Barlow

John Barlow

No abstract provided.

Unringing The Bell: The Government Speech Doctrine And Publicly-Funded Art, John Barlow

John Barlow

No abstract provided.

The Military Response To Criminal Violent Extremist Groups: Aligning Use Of Force Presumptions With Threat Reality, Geoffrey S. Corn

Geoffrey S. Corn

Debates over the permissible authority to use force against emerging non-state threats are consistently dictated by a binary legal paradigm: either armed conflict is recognized permitting status based targeting or law enforcement conduct based use of force norms must be respected. This paradigm has driven an expansion of the threats characterized by states as falling within the scope of non-international armed conflicts, a trend that has produced substantial controversy. At the same time, in many states organized criminal groups are creating unprecedented challenges to government authority by utilizing widespread and indiscriminate violence to sow the seeds of chaos and demonstrate …

The First Amendment Right To Bare All: How Should Courts Apply The Secondary Effects Doctrine To Strip Bars And Other Sexually Oriented Businesses?, Andrew L. Arons

Andrew L Arons

The U.S. Supreme Court has developed a deferential First Amendment Doctrine that can be used to uphold laws that target speakers on the basis of the content of their speech. This so-called “secondary effects” doctrine relies on a fictional premise: state and local laws that target certain forms of speech are actually aimed at the adverse secondary effects of the speech. The doctrine supposedly applies to any form of speech that produces secondary effects. It also theoretically permits targeted speakers to challenge the constitutionality of such laws by disproving the existence of secondary effects. Nevertheless, lower courts have impliedly limited …

Major Events And The Collective Memory Of Conflicts, Rafi Nets-Zehngut

Rafi Nets-Zehngut

Purpose – Collective memory of conflicts is assembled around major events, such as, in the context of the Israeli-Palestinian conflict, the 1948 Palestinian exodus from the central cities of Lydda and Ramla. To date, however, various theoretical aspects of major events of conflicts have not been considered in the literature. This article aims to address this lack by exploring for the first time the way in which the causes for that exodus were presented in Israel from 1949 to 2005. Design/methodology/approach – Methodologically, this is based on studies that have analyzed separately the publications by various Israeli state establishments (e.g. …

Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana

Leo- Paul Dana

Based on interviews with (legal and illegal) immigrants to Denmark, meetings with stakeholders and with experts in the field, this article addresses issues regarding the underground economy. Our findings show that, in Denmark, the existence of an underground economy makes it possible for semi-compliant and non-compliant immigrants to make a living. We suggest that the underground economy in Denmark will continue to provide networks of illegal residents with opportunities for informal economic activities as trust allows entrepreneurs to function below the radar, by owning enterprises registered using the names of people who are legally in this country.

The Role Of Alcohol In Forging And Maintaining Friendships Amongst Scottish Men In Mid-Life, Carol Emslie, Kate Hunt, Antonia Lyons

Dr Carol Emslie

Objective: Men drink more heavily and are more likely to die from alcohol-related causes than women. Most alcohol research focuses on young drinkers. We describe the context of men’s drinking in mid-life and explore how alcohol is associated with the construction of masculinities.

Methods: Qualitative research was used to examine the social context of drinking alcohol. We conducted 15 focus groups (single and mixed sex) with respondents in the west of Scotland, UK. Here, we focus on the findings from 22 men aged 28 to 52 years.

Results: Men regarded drinking pints of beer in the pub together as an …