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2002

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Articles 1321 - 1350 of 1465

Full-Text Articles in Business

Put-Call Parity And The Law, Michael S. Knoll Jan 2002

Put-Call Parity And The Law, Michael S. Knoll

All Faculty Scholarship

A common literary theme is the conflict between appearance and reality. That conflict also frequently arises in the law, where it is usually cast as one between substance and form. Another discipline in which the conflict arises is finance, where it appears in the put-call parity theorem. That theorem states that given any three of the four following financial instruments--a riskless zero-coupon bond, a share of stock, a call option on the stock, and a put option on the stock--the fourth instrument can be replicated. Thus, the theorem implies that any financial position containing these assets can be constructed in …


Reconsidering Estoppel: Patent Administration And The Failure Of Festo, R. Polk Wagner Jan 2002

Reconsidering Estoppel: Patent Administration And The Failure Of Festo, R. Polk Wagner

All Faculty Scholarship

Last Term, in Festo Corporation v. Shoketsu Kinzoku Kogyo Kabashuki Co., the United States Supreme Court missed perhaps the most important opportunity for patent law reform in two decades. At the core of the failure to grasp the implications of "prosecution history estoppel" - a judicially-crafted principle limiting the enforceable scope of patents based on acts occurring during their application process - is the heretofore universal (but ultimately unsupportable) view of the doctrine as an arbitrary ex post limitation on patent scope. This Article demonstrates the serious flaws in this traditionalist approach, and develops a new theory of prosecution history …


Enron And The Dark Side Of Shareholder Value, William W. Bratton Jan 2002

Enron And The Dark Side Of Shareholder Value, William W. Bratton

All Faculty Scholarship

No abstract provided.


Louisiana Mass Media Perceptions Of The Lsu Agcenter's Communications Effort, Robert James Soileau Jan 2002

Louisiana Mass Media Perceptions Of The Lsu Agcenter's Communications Effort, Robert James Soileau

LSU Master's Theses

LSU AgCenter Communications sends news stories and materials to all three major mass media for news - newspaper, radio and television - in the state of Louisiana. These news releases are designed to educate and inform the general public about LSU AgCenter programs and research through the Louisiana Cooperative Extension Service and the Louisiana Agricultural Experiment Station. LSU AgCenter Communications wanted to know the effectiveness of its news effort in terms of usage by the media, and what was the media’s perception of the LSU AgCenter and the topics covered by communications. Three researcher-designed surveys were developed, one for each …


Using Real Options Analysis For Evaluating Uncertain Investments In Information Technology: Insights From The Icis 2001 Debate, Paul P. Tallon, Robert J. Kauffman, Henry C. Lucas, Andrew B. Whinston, Kevin Zhu Jan 2002

Using Real Options Analysis For Evaluating Uncertain Investments In Information Technology: Insights From The Icis 2001 Debate, Paul P. Tallon, Robert J. Kauffman, Henry C. Lucas, Andrew B. Whinston, Kevin Zhu

Research Collection School Of Computing and Information Systems

Business and information systems (IS) executives continue to grapple with issues of risk and uncertainty in evaluating investments in information technology (IT). Despite the use of net present value (NPV) and other investment appraisal techniques, executives are often forced to rely on instinct when finalizing IT investment decisions. Recognizing the shortcomings of NPV, real options analysis has been suggested as an alternative approach, one that considers the risks associated with an investment while recognizing the ability of corporations to defer an investment until a later period or to make a partial investment instead. Responding to a growing interest in real …


History + Resources = A Sense Of Place, Wendy Griswold Jan 2002

History + Resources = A Sense Of Place, Wendy Griswold

Maine Policy Review

Unlike many states, Maine has an unusually strong “sense of place,” or cultural regionalism. Wendy Griswold explores where this unusually strong sense comes from, and how it can be further nourished through literature. In doing so, she strengthens the argument for investments in cultural-heritage objects and activities as a means not only of reinforcing an already strong sense of identity among Mainers, but also of promoting Maine as a tourism destination.


Maine’S Investment Imperative, Laurie G. Lachance Jan 2002

Maine’S Investment Imperative, Laurie G. Lachance

Maine Policy Review

In the past two decades, Maine’s per capita income ranking has not topped 27th, and in recent years, the state’s relative position has dropped to 36th. More importantly, the gap between Maine and the United States has increased since 1990. In this article, Maine’s State Economist Laurie Lachance lays out a long-term investment strategy for Maine that focuses on education, research and development, comprehensive tax reform, greater efficiencies in the delivery of state and local services, and limits on government spending. Lachance argues that choices must be made even in times of fiscal crisis. Failure to invest means failure, period.


Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division Jan 2002

Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Accountant's Business Manual, 2002, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Accountant's Business Manual, 2002, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors;, Michael J. Ramos Jan 2002

Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors;, Michael J. Ramos

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 2002

Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Conforming Changes Task Force Jan 2002

Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Conforming Changes Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2002

State And Local Governmental Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2002

Compilation And Review Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2002

Audit Risk Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa Eldercare Services - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force Jan 2002

Cpa Eldercare Services - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West Jan 2002

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2002

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2002

Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors Jan 2002

Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors

Guides, Handbooks and Manuals

No abstract provided.


Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2002

Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2002

Investment Companies Industry Developments, 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2002

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 2002

Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governments (Gasb 34 Edition) Issued September 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 2002

Audits Of State And Local Governments (Gasb 34 Edition) Issued September 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2002

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2002

Common Interest Realty Associations With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2002

Construction Contractors With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2002, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2002

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2002, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.