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2002

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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.


Electronic Real Estate Records: A Model For Action, Arthur R. Gaudio Jan 2002

Electronic Real Estate Records: A Model For Action, Arthur R. Gaudio

Faculty Scholarship

The legal, technological, and structural components are in place to allow the legal community to embark on the process of creating a uniform real property recording act. Certain jurisdictions have started the process by adopting various provisions allowing counties to implement electronic recording systems. These provisions are, however, disparate and inconsistent. Given the inconsistencies in the manner in which the electronic recording systems are developing, national commercial and lending practices would have a difficult time attempting to comply with all the possible permutations. In the near future, Fannie Mae, the Property Records Industry Association, and the Mortgage Industry Standards Maintenance …


An Elective Advanced Course, Jeanne M. Kaiser, Beth Cohen Jan 2002

An Elective Advanced Course, Jeanne M. Kaiser, Beth Cohen

Faculty Scholarship

The Authors discuss Legal Research and Writing course requirements at Western New England College School of Law. Although the students must complete a qualified writing course, previously there was no general advanced legal research and writing course. However, recently Western New England College School of Law has offered an Advanced Legal Research and Writing tutorial as an elective. This course is taught by a member of the Legal Research and Writing faculty on a rotating basis.


Electronic Real Estate Documents: Context, Unresolved Cost-Benefit Issues And A Recommended Decisional Process, Sam Stonefield Jan 2002

Electronic Real Estate Documents: Context, Unresolved Cost-Benefit Issues And A Recommended Decisional Process, Sam Stonefield

Faculty Scholarship

This essay begins with a prediction: that electronic real estate documents will soon begin to replace paper documents in many, if not all, phases of residential real estate transactions. It describes the costs and benefits of electronic documents, and the many forces supporting and impeding their widespread adoption. It concludes by urging all those participating in the process to use their best efforts to address the obstacles and to work towards a successful transition to a world of electronic real estate transactions and electronic recording.


Book Review: In The Hands Of The People: The Trial Jury's Origins, Triumphs, Troubles, And Future In American Democracy By William L. Dwyer, Philip A. Talmadge Jan 2002

Book Review: In The Hands Of The People: The Trial Jury's Origins, Triumphs, Troubles, And Future In American Democracy By William L. Dwyer, Philip A. Talmadge

Seattle University Law Review

The author recommends In The Hands of the People to every high school or college civics instructor as a basic text on America's jury system. In this book, Judge Dwyer traces the history of the jury system in Anglo-American legal history from its earliest inception to its present status in the American justice system.


The Changing Face Of Recognition In International Law: A Case Study Of Tibet, Robert D. Sloane Jan 2002

The Changing Face Of Recognition In International Law: A Case Study Of Tibet, Robert D. Sloane

Faculty Scholarship

The concept of state recognition in public international law has long been mired in a (pejoratively) academic debate between the "declaratory" and "constitutive" schools. This article strives to reappraise and recast recognition through analysis of the history and status of Tibet and its government-in-exile. I argue that, for analytic purposes, we must distinguish three forms of recognition: first, political recognition, the formal acts by which one sovereign recognizes another's claim to statehood or legitimate governance; second, legal recognition, a judgment of recognition based on some set of reasonably objective legal criteria; and third, civil recognition, the force of popular moral …


A State Supreme Court In Transition, James E. Bond, Kelly Kunsch Jan 2002

A State Supreme Court In Transition, James E. Bond, Kelly Kunsch

Seattle University Law Review

This article presents a statistical snapshot of voting patterns within the Washington Supreme Court at the turn of the century and then explores how the changing makeup of the court may affect substantive areas of the law. The Washington Supreme Court is in a state of transition; following the November 2000 elections, only Justice Smith has served more than ten years on the high court. Four of the nine justices are serving their first terms. By looking at the opinions and voting records of both the remaining and departing members of the court, we can make some generalizations about the …


A Closer Look At Good News V. Milford: What Are The Implications? (Stay Tuned) , John E. Dunsford Jan 2002

A Closer Look At Good News V. Milford: What Are The Implications? (Stay Tuned) , John E. Dunsford

Seattle University Law Review

This article will examine: (1) whether Lamb's Chapel should control; (2) whether there is a relevant distinction between religious viewpoint and subject matter; (3) whether a forum open to much of the public may be limited to others; (4) whether the presence of prayer and worship should affect the right of a private organization to access public property; and (5) whether such use of public property violates the Establishment Clause.


Smith V. Bates Technical College: Washington Extends The Availability Of The Tort Of Wrongful Discharge In Violation Of Public Policy, But A Little Too Far: Employees Should Still Exhaust Other Remedies, Richard A. Morris Jan 2002

Smith V. Bates Technical College: Washington Extends The Availability Of The Tort Of Wrongful Discharge In Violation Of Public Policy, But A Little Too Far: Employees Should Still Exhaust Other Remedies, Richard A. Morris

Seattle University Law Review

This Note will present and analyze two significant issues addressed by the Smith court. First, the court properly decided that state common law claims are not preempted by collective bargaining agreements or available administrative procedures. Second, the court incorrectly determined that exhaustion of administrative or contractual remedies is not a prerequisite to seeking tort relief in court. The judiciary should give deference to administrative or contractual procedures specifically designed to resolve the matter in dispute. This Note will analyze the preemption issue by first examining, in Part II, the general function of common law torts, the doctrine of employment-at-will, and …


Zoning Churches: Washington State Constitutional Limitations On The Application Of Land Use Regulations To Religious Buildings, Darren E. Carnell Jan 2002

Zoning Churches: Washington State Constitutional Limitations On The Application Of Land Use Regulations To Religious Buildings, Darren E. Carnell

Seattle University Law Review

This Article traces a path to various land use regulatory approaches that should survive scrutiny under the Washington State Constitution. Part I outlines the legal history of challenges to the application of zoning regulations to church buildings; Part I also describes the contexts in which such disputes presently arise. Part II introduces the Washington State Constitution's provision regarding the free exercise of religion and describes the limited body of case law that has applied this provision in the land use context. Part III considers the role of federal case law in interpreting the free exercise clause of the Washington State …


Alsea Valley Alliance V. Evans And The Meaning Of "Species" Under The Endangered Species Act: A Return To Congressional Intent, Leslie Marshall Lewallen, Russell C. Brooks Jan 2002

Alsea Valley Alliance V. Evans And The Meaning Of "Species" Under The Endangered Species Act: A Return To Congressional Intent, Leslie Marshall Lewallen, Russell C. Brooks

Seattle University Law Review

This article examines whether the Alsea decision's definition of species is consistent with the Endangered Species Act by examining the language of the ESA and Congressional intent. This article then examines some of the implications of the Alsea decision in the Northwest. Counting hatchery salmon would likely result in the removal of most salmon ESUs from the endangered or threatened list, ending many of the costly restrictions imposed by the ESA. In particular, Part I discusses the ESA provisions and congressional intent regarding the definition of species that is pertinent to understanding Alsea. Part II describes some of the …


Application Of Patent Law Damages Analysis To Trade Secret Misappropriation Claims: Apportionment, Alternatives, And Other Common Limitations On Damages, Douglas G. Smith Jan 2002

Application Of Patent Law Damages Analysis To Trade Secret Misappropriation Claims: Apportionment, Alternatives, And Other Common Limitations On Damages, Douglas G. Smith

Seattle University Law Review

Part I of this article discusses the case law acknowledging the applicability of patent law precedents in the context of trade secret damage claims. Part II discusses the application of patent law precedents regarding lost profits as a measure of damages. Part III analyzes the applicability of patent law damages principles in the context of unjust enrichment as a measure of damages. Part IV then proceeds to examine how patent law principles are frequently applied in the context of royalty damages. Part V discusses the case law relating to disaggregation and apportionment of damages in the context of patent and …


Table Of Contents, Seattle University Law Review Jan 2002

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


Discoverability Of "Deleted" E-Mail: Time For A Closer Examination , Michael Marron Jan 2002

Discoverability Of "Deleted" E-Mail: Time For A Closer Examination , Michael Marron

Seattle University Law Review

This Comment will argue that the discovery rules presently require disclosure of an unacceptable amount of information. Part II of this Comment will outline some of e-mail's advantages over other communications media to help explain the rapid rise in e-mail use. Part III will then explain, in layman's terms, how e-mail actually works and discuss some of the reasons why e-mail archives are often considered as likely to contain “smoking gun” messages—the kind of evidence that can drastically affect the outcome of a case. But what is it about e-mail that can make it such a potent evidentiary weapon? The …


Explorations In The Classroom: A Book Review Of Secured Credit: A Systems Approach, Nathalie Martin Jan 2002

Explorations In The Classroom: A Book Review Of Secured Credit: A Systems Approach, Nathalie Martin

Seattle University Law Review

Students are often surprised by how much they enjoy commercial law. Anyone who finds either money or power interesting is likely to see the potential for fun in a class where these issues are discussed. In a capitalist society, "Money Law" reflects virtually all of our societal values in one way or another, reflects the culture of capitalism at work, and is "Law and Society" in the broadest sense. While most people find it hard to get excited about secured transactions, this sentiment is not likely to last long if the teacher uses Secured Credit: A Systems Approach. Part …


Demystifying Ambiguous Statutes With The Maxims Of Statutory Interpretation: A Closer Look At J.D. Tan, Llc V. Summers, Alexander Kleinberg Jan 2002

Demystifying Ambiguous Statutes With The Maxims Of Statutory Interpretation: A Closer Look At J.D. Tan, Llc V. Summers, Alexander Kleinberg

Seattle University Law Review

Section I begins with a brief discussion of the maxims of statutory interpretation and an explanation of how courts employ them to determine an enigmatic law's meaning. Section II provides a history of the J.D. Tan case, including a chronicle of the underlying dispute between the principal debtor, William Summers, and the assighee of the judgment holder, J.D. Tan, LLC. Section III explains why the statute at issue in J.D. Tan, RCW 6.17.020(3), was ambiguous when this case was decided, and how this statute was in need of judicial interpretation via application of the maxims of statutory interpretation. Section IV …


Will Price Control Legislation Satisfactorily Address The Issue Of High Prescription Drug Prices?: Several States Are Waiting In The Balance For Phrma V. Concannon, Shawna Lydon Woodward Jan 2002

Will Price Control Legislation Satisfactorily Address The Issue Of High Prescription Drug Prices?: Several States Are Waiting In The Balance For Phrma V. Concannon, Shawna Lydon Woodward

Seattle University Law Review

Section II of this Note will discuss Canada's prescription drug pricing scheme and why prescription drugs cost significantly more in the United States. Section III will discuss PhRMA v. Concannon, in cluding an analysis of the parties' arguments on price controls for pre- scription drugs. Section IV will illustrate that Washington's current role in the battle on prescription drug pricing is inadequate to provide accessible and affordable prescription drugs for its citizens. Section V concludes with the proposal that Washington adopt new legislation modeled after the Maine Act to Establish Fairer Pricing for Prescription Drugs, which created the Maine Rx …


Mitigation Evidence And Capital Cases In Washington: Proposals For Change, Mary Pat Treuthart, Anne Branstad, Matthew Kite Jan 2002

Mitigation Evidence And Capital Cases In Washington: Proposals For Change, Mary Pat Treuthart, Anne Branstad, Matthew Kite

Seattle University Law Review

Part II of this article examines the United States Supreme Court's recognition of the importance of mitigation evidence in capital cases. Part III then focuses on the role of mitigation evidence in Washington's death penalty scheme. The following section, Part IV, addresses the public policy implications when mitigation evidence is not presented. Finally, Part V proposes changes to the current sentencing procedure in Washington involving capital crimes.


Rethinking Canine Sniffs: The Impact Of Kyllo V. United States, Amanda S. Froh Jan 2002

Rethinking Canine Sniffs: The Impact Of Kyllo V. United States, Amanda S. Froh

Seattle University Law Review

The argument develops as follows. Part II provides a general background on how the court has determined whether an investigative technique or device is a search within the meaning of the Fourth Amendment, and the implications for finding that something is a search. This section focuses primarily on Katz v. United States, the pivotal case in which the Supreme Court departed from previous Fourth Amendment jurisprudence by recognizing that the Fourth Amendment's core value is the protection of individual privacy, not the protection of places. In light of this background, Part III provides examples of how the Supreme Court has …


Religious Land Use Jurisprudence: The Negative Ramifications For Religious Activities In Washington After Open Door Baptist Church V. Clark County, Beth Prieve Jan 2002

Religious Land Use Jurisprudence: The Negative Ramifications For Religious Activities In Washington After Open Door Baptist Church V. Clark County, Beth Prieve

Seattle University Law Review

Part II of this Note provides a history of religious land use jurisprudence in Washington. This part addresses growth management laws generally, and where these laws cross paths with constitutional guarantees of the free exercise of religion. Part III focuses on the Washington Supreme Court's Open Door decision, separately addressing both the majority opinion and the dissent. Part IV illustrates how the Washington Supreme Court misapplied Washington's religious freedom test in Open Door and significantly shifted religious land use jurisprudence. Part IV further discusses how this shift may include Washington's adoption of the lower federal standard and elaborates upon the …


Table Of Contents, Seattle University Law Review Jan 2002

Table Of Contents, Seattle University Law Review

Seattle University Law Review

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) Jan 2002

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.


Accounting And Auditing Update, Supplement Fall 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Accounting And Auditing Update, Supplement Fall 2002, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Annual Update For Accountants And Auditors, Ron Carlson Jan 2002

Annual Update For Accountants And Auditors, Ron Carlson

Guides, Handbooks and Manuals

No abstract provided.


Empirical Analysis Of The Relationship Between The Tax Base And Government Spending: Evidence From State Panel Data, 1977-1992, Barry Wayne Boardman Jan 2002

Empirical Analysis Of The Relationship Between The Tax Base And Government Spending: Evidence From State Panel Data, 1977-1992, Barry Wayne Boardman

University of Kentucky Doctoral Dissertations

Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose …


Digest Of State Accountancy Laws And State Board Regulations - 2002, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 2002

Digest Of State Accountancy Laws And State Board Regulations - 2002, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Divine Economy: Theology And The Market, Jonathan Rothchild Jan 2002

Divine Economy: Theology And The Market, Jonathan Rothchild

Theological Studies Faculty Works

No abstract provided.


Liberty And Authority In Colonial Georgia, 1717-1776, Andrew C. Lannen Jan 2002

Liberty And Authority In Colonial Georgia, 1717-1776, Andrew C. Lannen

LSU Doctoral Dissertations

Few historical works examine the society and politics of both the Trustee and royal periods of Colonial Georgia. This dissertation highlights the central theme that binds the two eras together: the delicate balance between liberty and authority. Colonists believed that the greatest threat to liberty was the potential for the mother country to acquire undue power. To guard against that danger, settlers supported the establishment of strong local sources of authority within the colony that would act as a check against excessive imperial power. The Trustees initially used land, slavery, and trade restrictions to deny political and economic power to …


The Social Welfare Of Advertising To Children, Dennis D. Crouch Jan 2002

The Social Welfare Of Advertising To Children, Dennis D. Crouch

Faculty Publications

The aim of this Comment is to approach the issue of advertising to children through an examination of economic incentives and efficiency. The Comment ultimately makes the claim that televised advertisement of products, such as junk food, directed toward children may be inefficient and tend to decrease social welfare. Although they may be compelling, this paper does not rely on the secondary negative externalities often associated with television, such as the cost of treating diabetes and heart disease. Rather, the inefficiency discussed in the Comment involves the informational qualities of advertising. Advertising directed towards young children can be thought of …


Intergroup Rivalry, Anti-Competitive Conduct And Affirmative Action, Michelle Adams Jan 2002

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 …