Digital Commons Network^™

Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel

Guides, Handbooks and Manuals

No abstract provided.

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations, Joseph F. Moraglio, Deborah Keobele

Guides, Handbooks and Manuals

No abstract provided.

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids, Joseph F. Moraglio, Deborah Koebele

Guides, Handbooks and Manuals

No abstract provided.

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer

Guides, Handbooks and Manuals

No abstract provided.

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis

Guides, Handbooks and Manuals

No abstract provided.

Property Rights And Competition On The Internet: In Search Of An Appropriate Analogy, Maureen A. O'Rourke

Faculty Scholarship

Reasoning by analogy is a time-honored method of legal development. However, recent litigation exposes the weakness of applying legal principles developed in the "bricks and mortar" world by analogy to cyberspace. Using recent court decisions that discuss who may access a website and by what means, this Article illustrates how results can change depending on the analogy the court adopts. The Article argues that rather than searching for analogies, courts and legislators could more profitably devote their energies to understanding how the Internet differs from physical space, evaluating whether those differences call for new legal rules, and considering the conflicting …

What The Future Holds: Policy Choices In A Global Marketplace, Maureen A. O'Rourke

Faculty Scholarship

This essay's title is a misnomer. No one knows "What the Future Holds" in the global marketplace. We can, however, make some educated guesses about the issues that will assume particular importance in the next year or so. Thus, the essay might be more accurately titled, "What May or May Not Be the Important Issues in Internet Commerce in the Next Year or So'"-less catchy, admittedly, but closer to the truth.

Non-Compete Obligations Of Departing Star Partners And The Right Of Clients To Their Continued Services, Tamar Frankel

Faculty Scholarship

The interests of advisers and their clients may conflict in unexpected ways. One such situation arises when the adviser’s partners or managers (portfolio managers) sign a non-compete agreement with the adviser and later, when they leave, are sought after by clients who wish to continue the relationship. The case is clear if the departing portfolio manager solicits the clients of the adviser in violation of its non-compete undertaking. The case is less clear when the clients wish to follow the departing portfolio manager and press to engage her in violation of the non-compete undertaking. The conflict here is between the …

Is Napster A Vcr? The Implications Of Sony For Napster And Other Internet Technologies, Stacey Dogan

Faculty Scholarship

The staple article of commerce doctrine must strike a balance between a copyright holder's legitimate demand for effective-not merely symbolic-protection of the statutory monopoly, and the rights of others freely to engage in substantially unrelated areas of commerce.

In Sony Corp. of America v. Universal City Studios, the Supreme Court created the copyright version of the so-called "staple article of commerce doctrine."'2 Its stated objective was to strike a balance between the incentive objectives of copyright3 and the interests of the public in access to new technology.4 As defined by the Court, the doctrine prevents copyright holders from interfering with …

Patterns Of Courtroom Justice, Jessica Silbey

Faculty Scholarship

Any one film can sustain a myriad of compelling interpretations. A collection of films, however, sharing formal and substantive qualities, reveals a common effect more than a diversity of meanings. This essay traces the shared formal and substantive qualities of a group of films, as I name them 'trial films'. It documents this genre of film by identifying the genre's norms of viewing and identification. It also investigates the peculiar hybrid discourse of the trial film genre that combines both filmic and legal discursive practices to show how trial films cultivate support for the American system of law through its …

Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team

Guides, Handbooks and Manuals

No abstract provided.

A Framework For The Rejuvenation Of The American Labor Movement, Michael C. Harper

Faculty Scholarship

No abstract provided.

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.

Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force

Guides, Handbooks and Manuals

No abstract provided.

Making Clinical Trials Safer For Human Subjects, Michael S. Baram

Faculty Scholarship

Clinical trials, in which new biotech and other medical products are tested on human subjects, provide much of the data used by the FDA to determine whether the products are suitable for routine use in health care. Thus, the trials are of obvious importance to medical progress and improvement of public health, and to those who have career and financial interests at stake. But clinical trials are also important to the human subjects involved because the products being tested on them may remedy their illnesses, but may also pose risks since the products have usually not been previously tested on …

Health Care, Technology And Federalism, Kevin Outterson

Faculty Scholarship

The regulation of health care has traditionally been the province of the states, most often grounded in the police power. In Colonial times, this division of responsibility was a rational response to the technological level of the eighteenth century, although even in the youth of the Republic some health and safety regulation required national and international action. With the growth of distancecompression technology, the increase in mobility of goods and services, and a significant federal financial role in health care, the grip of the police power on the regulation of health care has been weakened. Discussion of the police power …

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Of Theory And Practice, Tamar Frankel

Faculty Scholarship

Much has been written about theory and practice in the law, and the tension between practitioners and theorists. Judges do not cite theoretical articles often; they rarely "apply" theories to particular cases. These arguments are not revisited. Instead the Essay explores the working and interaction of theory and practice, practitioners and theorists.

The Essay starts with a story about solving a legal issue using our intellectual tools - theory, practice, and their progenies: experience and "gut." Next the Essay elaborates on the nature of theory, practice, experience and "gut." The third part of the Essay discusses theories that are helpful …

When Did The Constitution Become Law?, Gary S. Lawson, Guy Seidman

Faculty Scholarship

Conventional wisdom and Supreme Court doctrine hold that the federal Constitution became legally effective on March 4, 1789, when the first session of Congress began. This conclusion is wrong, or at least seriously incomplete. Evidence from the Constitution, its adoption, and contemporaneous understandings reflected in treaties, statutes, and state constitutions demonstrates that the Constitution did not have a single effective date. Instead, different parts of the Constitution took effect in stages, beginning on June 21, 1788, when New Hampshire became the ninth state to ratify the document, and continuing at least until April 30, 1789, when President Washington was sworn …

Introduction To Radio Production, Steelman Library, Wade B. Mumm

Syllabus Repository

No abstract provided.

A Non-Authoritative Educational Metadata Ontology For Filtering And Recommending Learning Objects, David Wiley, Mimi M. Recker

Faculty Publications

Digital libraries populated with learning objects are becoming popular tools in the creation of instructional technologies. Many current efforts to create standard metadata structures that facilitate the discovery and instructional use of learning objects recommend a single, authoritative metadata record per version of the learning object. However, as we argue in this paper, a single metadata record -- particularly one with fields that emphasize knowledge management and technology, while evading instructional issues -- provides information insufficient to support instructional utilization decisions. To put learning objects to instructional use, users must examine the individual objects, forfeiting the supposed benefits of the …

And I Saw The Hosts Of The Dead, Both Small And Great: Joseph F. Smith, World War I, And His Visions Of The Dead, Richard Bennett

Faculty Publications

As I pondered over these things which are written, the eyes of my understanding were opened, and the Spirit of the Lord rested upon me, and I saw the hosts of the dead, both small and great (D&C 138:11).

Index Of Utah Construction Company / Utah International Collection, 1900-1984 Ms 100, J. Michael Hunter

Faculty Publications

This is a detailed index of the Utah Construction / Utah International Collection or Manuscript Collection 100 (MS 100) housed in Special Collections at the Stewart Library, Weber State University. The collection comprises 275 boxes of records chronicling the activities of Utah Construction Company/Utah International. From these files comes a history of worldwide construction and mining activities undertaken by the company for nearly a century. Records of the Administrative Departments: meeting announcements, minutes, agendas, and financial files pertaining to the Board of Directors and Executive Committee. The collection also includes organizational charts, financial data, annual reports, daybooks, journals, ledgers, legal …

Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Genetic Testing For Susceptability To Disease From Exposure To Toxic Chemicals: Implications For Public And Worker Health Policies, Michael S. Baram

Faculty Scholarship

The Environmental Genome Program intends to identify "susceptibility genes" that would indicate if a person is more vulnerable to cancer or other disease as a result of exposure to certain chemicals in the workplace, the environment, foods, or other products. Research findings and the capability to test persons for such genes are likely to impugn and challenge health policies and regulatory programs that do not take genetic susceptibility into account when conferring health benefits and restricting chemical exposures. This article focuses on the Occupational Safety and Health Administration (OSHA) and discusses four options available to this agency for protecting genetically …

Mediation Of Probate Matters: Leaving A Valuable Legacy, Lela P. Love

Articles

No abstract provided.

Is Virtual Trespass An Apt Analogy?, Maureen A. O'Rourke

Faculty Scholarship

Legal doctrine often evolves both more slowly than the conduct and the technology it is intended to regulate and by analogy. When parties argue that previously unheard-of behavior should generate some legal response, the relevant institution often seeks guidance from past experience. Earlier decisions addressing a specific actual context give some confidence that applying the legal rules from these prior situations to the new fact pattern will produce a sensible result. But principles developed to deal with one set of facts can only imperfectly fit another. This imperfect fit often becomes more evident over time, sometimes raising the question of …

The Hobbesian Constitution: Governing Without Authority, Gary S. Lawson, Guy I. Seidman

Faculty Scholarship

One case in American legal history, perhaps more than any other, starkly presents in a single package many of the most fundamental issues of American structural constitutionalism: the principle of enumerated powers, the concept of limited government, and the place of the United States in a world of sovereign nations. It raises foundational questions about the powers of all major institutions of the national government and serves as an ideal acid test for differing conceptions of the Constitution-and indeed of the American nation-state. In terms of its theoretical scope and consequences, it is one of the most important cases ever …

The Merger Between Public Health And Health Law – The Us Situation, Wendy K. Mariner

Faculty Scholarship

Law is an essential tool for protecting the public’s health. It is often the law that turns public health science into public health action. Sanitation, clean air and water, universal vaccination, injury prevention, tobacco control, drug policy, and a vast array of other interventions are achieved through a complex web of local, provincial and national statutes, regulations and judicial cases. The Institute of Medicine in the United States defines public health as “what we, as a society, do collectively to ensure the conditions in which people can be healthy.” And society acts collectively most often through law.

Thus, the merging …