Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

1999

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 12061 - 12090 of 12644

Full-Text Articles in Entire DC Network

The Lessons Of Impeachment History, Michael J. Gerhardt Jan 1999

The Lessons Of Impeachment History, Michael J. Gerhardt

Faculty Publications

No abstract provided.


The Constitutionality Of Censure, Michael J. Gerhardt Jan 1999

The Constitutionality Of Censure, Michael J. Gerhardt

Faculty Publications

No abstract provided.


The Role Of The States In Combating Managed Care Fraud And Abuse, Joan H. Krause Jan 1999

The Role Of The States In Combating Managed Care Fraud And Abuse, Joan H. Krause

Faculty Publications

No abstract provided.


The Unnecessary Victims' Rights Amendment, Robert P. Mosteller Jan 1999

The Unnecessary Victims' Rights Amendment, Robert P. Mosteller

Faculty Publications

No abstract provided.


Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force Jan 1999

Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1999

Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board Jan 1999

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2 PR section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …


Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for financial statement assertions about financial instruments. The Auditing Standards Board (ASB) believes the guidance is needed primarily because of expanding requirements for financial statements to provide information about the fair value of financial instruments and the increasing tendency for entities to use service organizations to help them manage activities involving financial instruments. This proposed SAS: a. Indicates that an auditor may need special skill or knowledge to plan and perform auditing procedures for certain assertions about financial instruments and provides guidance on …


Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1999

Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Departmental Excellence: Constituencies In Tension, Ronald C. Arnett, Janie M. Harden Fritz Jan 1999

Departmental Excellence: Constituencies In Tension, Ronald C. Arnett, Janie M. Harden Fritz

Journal of the Association for Communication Administration

This article explores the question of departmental excellence within historicity and temporality and the political demands of multiple constituencies. If one accepts excellence as a rhetorical construct of political significance for a college campus, then one requires knowledge of the primary constituencies shaping this political debate. The eventual political outcome is shaped through the interplay of three constituencies: the discipline, the local campus and the larger public. The task for every department that wants to pursue excellence is to know, understand and operate within the hidden curriculum of a campus that socializes faculty to the ongoing mission of that particular …


Award Winning Communication Programs: Centrality Or Confusion?, Mary E. Beadle, Jacqueline J. Schmidt Jan 1999

Award Winning Communication Programs: Centrality Or Confusion?, Mary E. Beadle, Jacqueline J. Schmidt

Journal of the Association for Communication Administration

This article analyzes award winning communication programs. The winners of the Small College Interest Group's Programs of Excellence Award provide directions for achieving centrality and the goals outlined by the National Communication Association Task Force on Advancing the Discipline. They have similar names, degrees and locations within their institutions and they favor a holistic department and curricula that are interdisciplinary with strong department anchors. Most have assessment programs in place to maintain this quality. In most cases, they have identified themselves with the mission of their institution through courses and goals. These programs can provide some guidelines for departments in …


Protecting Communication Departments: Reflections On The Nebraska Experience, Lee Ronald, William Seiler Jan 1999

Protecting Communication Departments: Reflections On The Nebraska Experience, Lee Ronald, William Seiler

Journal of the Association for Communication Administration

This article reflects on the vulnerabilities and strengths of communication departments at the University of Nebraska. The relatively small size of communication departments makes them especially vulnerable to administrative budget cutters. For a complex set of reasons, particular disciplines have become defining elements of universities in the U.S. Unfortunately, communication departments have not achieved such status. The professional organizations need to do more than offer the occasional workshop, they ought to make a concerted effort to help communications departments maximize the discipline's opportunity and make the field of communication valuable to students and become ever more essential to the university.


Morphological Characteristics Of The Central Anatolian (A. M. Anatoliaca) And Caucasian (A. M. Caucasica) Honey Bees, H. Vasfi̇ Gençer, Çeti̇n Firatli Jan 1999

Morphological Characteristics Of The Central Anatolian (A. M. Anatoliaca) And Caucasian (A. M. Caucasica) Honey Bees, H. Vasfi̇ Gençer, Çeti̇n Firatli

Turkish Journal of Veterinary & Animal Sciences

The 42 honey bee colonies collected from 5 apiaries at 4 different localities in the Central Anatolia and breeder stock of Turkish Development Foundation (TKV) were used as the material of this research. The 32 morphological characteristics were determined for the Central Anatolian ecotypes (A. m. anatoliaca) obtained from Kırşehir, Beypazarı, Çankırı and Eskişehir and for the Caucasian race (A. m. caucasica). The discriminant analysis procedures were applied to morphological data measured from 25 workers from each colony and the results showed that the Central Anatolian ecotypes and Caucasian race constituted two distinct groups. The Central Anatolian ecotypes formed an …


Restoring Vitaility To State And Local Politics By Correcting The Excessive Independance Of The Supreme Court, Paul D. Carrington Jan 1999

Restoring Vitaility To State And Local Politics By Correcting The Excessive Independance Of The Supreme Court, Paul D. Carrington

Faculty Scholarship

This Article endorses the view of such political "conservatives" as Robert Bork, Pat Buchanan, Orrin Hatch, and Ed Meese that the Constitution of the United States is deeply flawed in conferring too large a political role on life-tenured Supreme Court Justices. It argues that a constitutional amendment to correct excessive judicial independance is long overdue, a conclusion, it contends, that ought be shared by all who believe, as the author does, that the right to self-government is the parent right on which our civil liberties and the market economy ultimately depend and that healthy institutions of self-government require substantial devolution …


The Unnecessary Victims’ Rights Amendment, Robert P. Mosteller Jan 1999

The Unnecessary Victims’ Rights Amendment, Robert P. Mosteller

Faculty Scholarship

The principle purpose of this essay is to examine the major justifications advanced by supporters of the proposed Victims' Rights Amendment (the "Amendment") that they contend to require victims' rights to be protected through the unique form of a constitutional amendment. I begin with what should be an uncontroversial proposition: proponents of an amendment to the United States Constitution bear a heavy burden of persuasion and must be able to justify enactment of the amendment on substantive grounds. I conclude that the Amendment is unnecessary, and therefore its proponents simply have not made their case.


With Disdain For The Constitutional Craft: The Proposed Victims’ Rights Amendment, Robert P. Mosteller, H. Jefferson Powell Jan 1999

With Disdain For The Constitutional Craft: The Proposed Victims’ Rights Amendment, Robert P. Mosteller, H. Jefferson Powell

Faculty Scholarship

Recent years have witnessed a growing concern over the rights of crime victims, as well as an accompanying debate over how best to protect those rights. One proposed solution took a significant step forward when the Senate Judiciary Committee voted to approve a Victims' Rights Amendment to the United States Constitution. In this Essay, Professors Mosteller and Powell argue that the proposed Amendment, along with the "legislative history" interpreting it, represents a failed attempt by the drafters of the Amendment to pacify the interests of victims and various other constituencies concerned about the impact of the Amendment on successful prosecutions …


The Inherent Irrationality Of Judgment Proofing, Steven L. Schwarcz Jan 1999

The Inherent Irrationality Of Judgment Proofing, Steven L. Schwarcz

Faculty Scholarship

In recent articles in the Yale Law Journal and the Stanford Law Review, Professor Lynn M. LoPucki has sparked much academic discussion arguing that recent developments in corporate law have led to an erosion in the system of corporate liability, such that it might one day prove impotent. LoPucki has argued that transactions such as asset securitizations, sale-leasebacks, and corporate structures in which liabilities are placed in asset-poor subsidiaries are driving this change. One early critic to the LoPucki thesis, Professor James J. White, has argued that empirical data show no evidence of increasing use of judgement proofing techniques. In …


Judgment Proofing: A Rejoinder, Steven L. Schwarcz Jan 1999

Judgment Proofing: A Rejoinder, Steven L. Schwarcz

Faculty Scholarship

No abstract provided.


Towards A Centralized Perfection System For Cross-Border Receivables Financing, Steven L. Schwarcz Jan 1999

Towards A Centralized Perfection System For Cross-Border Receivables Financing, Steven L. Schwarcz

Faculty Scholarship

No abstract provided.


Rethinking Freedom Of Contract: A Bankruptcy Paradigm, Steven L. Schwarcz Jan 1999

Rethinking Freedom Of Contract: A Bankruptcy Paradigm, Steven L. Schwarcz

Faculty Scholarship

This Article tests the limits of private contracting by examining what it means to contract about bankruptcy. Bankruptcy law if governed by a statutory code that defines the relationship between debtors and creditors when a debtor enters the bankruptcy regulatory scheme. May debtors and creditors contract in advance to change that relationship? Or would these contracts be "Faustian" bargains that the state should not enforce? Both courts and scholars are in conflict, yet the answer is critical because it affects not only bankruptcy costs but also the structuring of corporate reorganizations and securitization transactions. I maintain that the threshold question--what …


Sovereign Debt Restructuring: A Bankruptcy Reorganization Approach, Steven L. Schwarcz Jan 1999

Sovereign Debt Restructuring: A Bankruptcy Reorganization Approach, Steven L. Schwarcz

Faculty Scholarship

No abstract provided.


Radical Tax Reform, The Constitution, And The Conscientious Legislator, Lawrence A. Zelenak Jan 1999

Radical Tax Reform, The Constitution, And The Conscientious Legislator, Lawrence A. Zelenak

Faculty Scholarship

In an earlier article in these pages, Prof. Erik M Jensen examined the history of the Direct-Tax Clauses of the Constitution and concluded that two proposals for fundamental tax reform--the flat tax and the Unlimited Savings Allowance (USA) tax--would be unconstitutional as unapportioned direct taxes. In this essay Prof. Zelenak disagrees with that conclusion. Zelenak accepts, for the sake of argument, Jensen's reading of the historical records, but differs with Jensen on how to apply the Direct-Tax Clauses to forms of taxation not imagined in the eighteenth century. He suggests that a conscientious legislator could decide that neither proposal would …


The Rehnquist Court & Justice: An Oxymoron?, Erwin Chemerinsky Jan 1999

The Rehnquist Court & Justice: An Oxymoron?, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


Substantive Due Process, Erwin Chemerinsky Jan 1999

Substantive Due Process, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


The Supreme Court, Public Opinion, And The Role Of The Academic Commentator, Erwin Chemerinsky Jan 1999

The Supreme Court, Public Opinion, And The Role Of The Academic Commentator, Erwin Chemerinsky

Faculty Scholarship

No abstract provided.


The Impact On Securitization Of Revised Ucc Article 9, Steven L. Schwarcz Jan 1999

The Impact On Securitization Of Revised Ucc Article 9, Steven L. Schwarcz

Faculty Scholarship

No abstract provided.


Database Protection At The Crossroads: Recent Development And Their Impact On Science And Technology, Jerome H. Reichman, Paul F. Uhlir Jan 1999

Database Protection At The Crossroads: Recent Development And Their Impact On Science And Technology, Jerome H. Reichman, Paul F. Uhlir

Faculty Scholarship

This article explores the potentially adverse impact that the emerging legal infrastructure could have on scientific, technical, and educational users of factual data and information-as well as on other sectors of the information economy-unless suitable adjustments are made. It begins by explaining how efforts to accommodate the networked environment to the publishers' fears of market failure will impose a daunting array of legal and contractual restraints on the ability of scientists and engineers to access factual data and information in the near future. It then goes on to examine the most recent efforts to devise a sui generis intellectual property …