Digital Commons Network^™

Sec Practice Section Peer Review Program Manual: Instructions And Checklists, American Institute Of Certified Public Accountants. Sec Practice Section, David R. Dacey

Guides, Handbooks and Manuals

No abstract provided.

Framing The Public Square, Jay D. Wexler

Faculty Scholarship

For at least the past decade or so, law-and-religion scholars have vigorously debated the issue of whether it is proper for American citizens to rely on religious reasons when talking about and reaching decisions on issues of public concern, including law. Those who argue that religion should be kept out of such decisionmaking and discourse contend that reliance on religious reasons: (1) violates principles of separation of church and state, (2) unfairly excludes nonbelievers from meaningful participation in public discourse, (3) creates unacceptable divisiveness, and (4) risks the domination of Christian beliefs in public discourse to the detriment of religious …

Intergroup Rivalry, Anti-Competitive Conduct And Affirmative Action, Michelle Adams

Articles

Significant research in social science describes racial inequality as grounded in notions of group identity and group conflict. Sociologists and social psychologists who study discrimination and prejudice have moved away from theories that explain prejudice solely as a problem of individual perception, and toward theories that view individual cognitive processes as related to group membership. While present social science yields no consensus view, there is a striking emphasis in the current literature on group identity theories as "powerful determinants of behavior." These theories, which stress the importance of prejudice as a group-based phenomenon and focus on "social-structural theories of group …

What Do We Do When We Do Law And Popular Culture, Jessica Silbey

Faculty Scholarship

"What We Do When We Do Law and Popular Culture" establishes a theoretical framework for analyzing legal popular culture, taking as its point of departure Richard Sherwin's book "When Law Goes Pop." The article stresses what Professor Silbey considers to be three major stumbling blocks in the growing interdiscipline of law and popular culture. She argues that if we are to advance our understanding of the relationship between law and popular culture, we must follow at least three simple charges: (1) demarcate our beginning concepts, such as law or culture, so that amidst the vast phenomena that may be called …

Cpa's Guide To Small Business Financing, Robert Walter

Guides, Handbooks and Manuals

No abstract provided.

Handbook Of Process-Based Accounting : Leveraging Processes To Predict Results, James A. Brimson

Guides, Handbooks and Manuals

No abstract provided.

Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Authors, Publishers And Public Goods: Trading Gold For Dross, Wendy J. Gordon

Faculty Scholarship

The article seeks to clarify what is at stake - and what is not - in the litigation challenging the constitutional validity of the Sonny Bono Copyright Term Extension Act (CTEA). First, the article distinguishes between the CTEA's retrospective term extension of copyright term and the retrospective extensions enacted by prior Congresses. The article suggests that the CTEA provisions are constitutionally questionable in ways that earlier retrospective extensions may not have been. To hold the CTEA unconstitutional would not make all other term extensions vulnerable.

Second, the article shows how non-creative physical activities such as digitization and film preservation have …

Strategic Enterprise Management Systems : Tools For The 21st Century, M. Fahy

Guides, Handbooks and Manuals

No abstract provided.

Conceptualizing Constitutional Litigation As Anti-Government Expression: A Speech-Centered Theory Of Court Access, Robert L. Tsai

Faculty Scholarship

This Article proposes a speech-based right of court access. First, it finds the traditional due process approach to be analytically incoherent and of limited practical value. Second, it contends that history, constitutional structure, and theory all support conceiving of the right of access as the modern analogue to the right to petition government for redress. Third, the Article explores the ways in which the civil rights plaintiff's lawsuit tracks the behavior of the traditional dissident. Fourth, by way of a case study, the essay argues that recent restrictions - notably, a congressional limitation on the amount of fees counsel for …

Secps Reference Manual : Organization With Membership Requirements, Standards For Peer Reviews, Administrative, And Other Peer Review Procedures, Vincent M. Melita, Karen H. Jones, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.

Bioterrorism, Public Health, And Civil Liberties, George J. Annas

Faculty Scholarship

The prospect of having to deal with a bioterrorist attack, especially one involving smallpox, has local, state, and federal officials rightly concerned. Before September 11, most procedures for dealing with a bioterrorist attack against the United States were based on fiction. Former President Bill Clinton became engaged in the bioterrorism issue in 1997, after reading Richard Preston's novel The Cobra Event. In Tom Clancy's 1996 Executive Orders, the United States is attacked by terrorists using a strain of Ebola virus that is transmissible through the air. To contain the epidemic, the President declares a state of emergency, orders that …

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)

Guides, Handbooks and Manuals

No abstract provided.

Using The Balanced Scorecard As A Management Planning And Control Tool, Teresita T. Nadurata

DLSU Business & Economics Review

The paper attempts to present a detailed explanation of what a balanced scorecard (BSC) is, inclusive of the different BSC models, and its possible uses in different areas or fields of study. These objectives were addressed through documentary analysis. There was much searching for secondary data which were provided by books, journals, lectures, case studies, unpublished theses, and websites. The BSC, which is an integrated set of performance measures derived from company's strategy, has several models, with that of Kaplan's and Norton's as the most popular. The four perspectives in this model are interrelated in the following manner: learning is …

Why They Won't Take The Money: Black Grandparents And The Success Of Informal Kinship Care, Sonia M. Gipson Rankin

Faculty Scholarship

In this note, Ms. Gipson Rankin discusses kinship care as an alternative to placing children into foster care. For generations, particularly in the Black community, grandparents and other older relatives have played a crucial role in raising the children of younger relatives when they have become unable or unwilling to raise the children themselves. This system, known as kinship care, has ensured that thousands of American children are cared for and raised by members of their own families. The note explores the history and nature of the kinship care system, and analyzes federal and state policies that impact the system. …

Cytokine Regulation In Ra Synovial Tissue: Role Of T Cell/Macrophage Contact-Dependent Interactions., Fionula Brennan, Andrew Foey

School of Biomedical Sciences

Several groups have documented the expression of cytokines in rheumatoid arthritis synovial tissue over the past 15 years or so. These studies have indicated that most cytokines examined are expressed at the mRNA levels at least, and many other cytokines are found in abundance as proteins. Our attention has recently focused on the mechanisms that induce and regulate tumour necrosis factor and IL-10. Other workers and ourselves have found that cell-cell contact is an important signal for the induction of cytokines, and our work has demonstrated that tumour necrosis factor and IL-10 production in rheumatoid arthritis synovial joint cells cultures …

Intermediate Accounting, William Hahn

Syllabus Repository

No abstract provided.

Managerial Accounting, William Hahn

Syllabus Repository

No abstract provided.

The Jewish Community Library In Vienna: From Dispersion And Destruction To Partial Restoration, Richard Hacken

Faculty Publications

On 25 October 2000, Austria’s first memorial to Jewish victims of the Holocaust was unveiled at the Judenplatz in Vienna. Conceived by Nazi hunter Simon Wiesenthal and designed by British sculptress Rachel Whiteread in the form of a nameless library, a concrete block displays shelves of books with their spines turned to the inside, enclosing an area made inaccessible by a permanently locked door. The outer memorial is designed to represent Jewish culture and learning that were lost forever in the Holocaust, while the empty space within symbolises the many readers of the library who did not live on. Parallel …

Legal Theory And The Rule Of Law, Noel B. Reynolds

Faculty Publications

This article proposes that the rule of law can be understood as a set of conditions that rational actors would impose on any authority they would create to act in their stead in creating and administering legally binding rules. The authority and obligation associated with law derive from this fundamental convention, and the principles of the rule of law are the conditions of that agreement, which become thereby governing principles to which legislatures, judges, and enforcement agencies can be held in their official actions. These generally recognized standards are inherent in this conventionalist concept of law in the sense that …

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.

Accountant's Business Manual, 2002, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Iso 9001: Quality Management System Manual, Revision H, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accredited In Business Valuation Examination Candidates' Reference Guide: A Guide For Aicpa Members Preparing For The Aicpa Accredited In Business Valuation Examination., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Nefe And Aicpa To Create Financial Recovery Guide For Disaster Victims, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Annual Update For Accountants And Auditors, Ron Carlson

Guides, Handbooks and Manuals

No abstract provided.

Surcharge And Standing: Bankruptcy Code Section 506(C) After Hartford Underwriters, David G. Carlson

Articles

The Supreme Court's decision in Hartford Underwriters Insurance Co. v. Union Planters Bank, N.A., which limited standing under 11 U.S.C. § 506(c) to bankruptcy trustees, fails to conclusively resolve the issue of who can bring such claims. The ruling creates legal complexities, as it does not fully address ownership of the proceeds or provide clear guidance, leading to potential workarounds by secured creditors and trustees. The article argues that the decision may be circumvented, and the current framework for handling § 506(c) claims remains unsatisfactory, necessitating further legislative or judicial clarification.

A Blackletter Statement Of Federal Administrative Law, Ronald M. Levin, Paul R. Verkuil, John F. Duffy, Michael E. Herz

Articles

No abstract provided.

How Extra-Copyright Protection Of Databases Can Be Constitutional, Justin Hughes

Articles

Following the Supreme Court's 1991 Feist decision, intellectual property and Constitutional law scholars have debated whether extra-copyright protection of databases can be established by Congress under its Commerce Clause power. This article presents the problem as one of the gravitational zone of the Commerce Clause versus that of the Copyright and Patent Clause. The article reasons that the Supreme Court decisions in International News Service v. Associated Press, Zacchini v. Scripps-Howard, and the 19th century Trademark Cases all point to the possibility of limited protection of databases under the Commerce Clause. The Article also considers the constitutionality of extra-copyright protection …