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Full-Text Articles in Law
Intellectual Capital Disclosure And The Ipo Prospectus: An Exploratory Study, Keith Harman
Intellectual Capital Disclosure And The Ipo Prospectus: An Exploratory Study, Keith Harman
Faculty Publications and Presentations
ICD (Intellectual Capital Disclosure) was studied via content analysis of IPO (Initial Public Offering) filings by retailers versus software companies. Data were obtained from 106 firms’ SEC S-1 filings between 2001 and 2011. Key findings were: (1) ICD increased over time, (2) significant differences in the type of IC disclosed, (3) Structural Capital was the type of IC most frequently disclosed, (4) consistency among firms regarding the frequency with which specific IC components (e.g. brands) were disclosed, and (5) no significant difference in ICD when comparing retailers and software companies.
A State's Obligation To Fund Hormonal Therapy And Sex-Reassignment Surgery For Prisoners Diagnosed With Gender Identity Disorder, Rena M. Lindevaldsen
A State's Obligation To Fund Hormonal Therapy And Sex-Reassignment Surgery For Prisoners Diagnosed With Gender Identity Disorder, Rena M. Lindevaldsen
Faculty Publications and Presentations
This article explores whether a state law imposing a flat ban on the use of funds to provide cross-gender hormones or sex-reassignment surgery for prisoners diagnosed with GID satisfies the Eighth Amendment standard of deliberately indifferent to serious medical needs. In other words, the issue is whether it constitutes cruel and unusual punishment for a state to refuse to provide hormones or sex-reassignment surgery to GID prisoners. The district court in Kosilek v. Spencer1 held that it does: the state violated the Eighth Amendment in providing feminizing hormones to Kosilek but refusing to provide him sex-reassignment surgery. Part I …