Digital Commons Network^™

Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …

Cisplatin Nephrotoxicity And Hydration Protocols, Ahmed Usman, Heeranand Keswani, Suresh Nagdev,, Ghulam H, Tehseen Khursheed,, Anis Malik,, Kasif Jafferi

Department of Medicine

Objective : Ahmed Usman, Heeranand Keswani, Suresh Nagdev, Ghulam Haider, Tehseen Khursheed, Anis Malik, Kasif Jafferi To evaluate the nephrotoxicity of cisplatiri in cancer patients, using different protocols of hydration.

Study Design : Randomized controlled trial.

Patients & Methods : This study was conducted between 1st June to 30th November 2004. Ninetynine patients with normal renal function were enrolled in the study and randomly assigned into the 3 study groups, each group having 33patients. In group 1 hydration was done with saline (2 liter) alone, in group 2 with saline (2 liter) and furosemide (40mg) and in group 3 with …

Voicing Women's Resistance Within Religious Studies: An Interrogation Of Rational Choice Theory, Anne E. Tedore

Dissertations and Theses @ UNI

While women are generally oppressed within hierarchical and patriarchal religious traditions, researchers continue to detail the ways women negotiate power and construct meaning in religion. Within this thesis I interrogate the use of rational choice theory, a prominent theory utilized to describe religious behavior, as a framework for the analysis of women's religious experience and agency. I compare two texts, Brenda Brasher's Godly Women: Fundamentalism and Female Power and Jeanette Rodriguez's Our Lady of Guadalupe: Faith and Empowerment Among Mexican-American Women, in order to illustrate the inadequacies of rational choice theory in describing the religious experiences of marginalized women. I …

Discovery Agent : An Interactive Approach For The Discovery Of Inclusion Dependencies, Dhaval B. Patel

Theses, Dissertations and Culminating Projects

The information integration problem is a hard yet important problem in the field of databases. The goal of information integration is to provide unified views on diverse data among several resources. This subject has been studied for a long time. The integration can be performed using several ways. Schema integration using inclusion dependency constraints is one of them. The problem of discovering inclusion dependencies among input relations is NP-complete in terms of the number of attributes.

Two significant algorithms address this problem: FIND₂ by Andreas Koeller and Zigzag by Fabien De Marchi. Both algorithms discover inclusion dependencies among input …

Just Say 'No Fishing': The Lure Of Metaphor, Elizabeth G. Thornburg

Faculty Journal Articles and Book Chapters

The phrase "fishing expedition" is widely used in popular culture and in the law. In the case of metaphorical "fishing" in the law, reliance on the metaphor can act as a substitute for rigorous analysis, disguising the factors that influence a result. When used by the court, it is uninformative. Worse, the fishing metaphor may itself shape the way the court thinks about the kind of issue or claim involved. Accusations of "fishing" also affect the language and position of the litigants. Parties arguing against pleadings or discovery use the metaphor as a rhetorical weapon, stigmatizing their opponents, instead of …

An Excuse-Centered Approach To Transitional Justice, David Gray

Faculty Scholarship

"Transitional justice" asks what successor regimes, committed to human rights and the rule of law, can and should do to seek justice for atrocities perpetrated by and under their predecessors. The normal instinct is to prosecute criminally everyone implicated in past wrongs; but practical conditions in transitions make this impossible. As a result, most transitions pursue hybrid approaches, featuring prosecutions of those "most responsible," amnesties, truth commissions, and reparations. This approach is often condemned as a compromise against justice. This article advances a transitional jurisprudence that justifies the hybrid approach by taking normative account of the unique conditions that define …

Financial Information Failure And Lawyer Responsibility, Steven L. Schwarcz

Faculty Scholarship

When public firms collapse amid allegations of financial information failure-such as misleading financial statements-society looks beyond the role of accountants to see who else should be held responsible. Lawyers advising the firm increasingly are charged with responsibility, perhaps because modern financial and business complexities, as well as rules that make accounting determinations turn in part on legal conclusions, have blurred the boundary between legal and accounting duties. Lawyers should want to satisfy this responsibility not only to avoid liability but also to safeguard their reputation and integrity. The difficult question, which this article attempts to answer, is what that responsibility …

“Inextricably Intertwined” Explicable At Last?: Rooker-Feldman Analysis After The Supreme Court’S Exxon Mobil Decision, Thomas D. Rowe Jr., Edward L. Baskauskas

Faculty Scholarship

The Supreme Court's March 2005 decision in 'Exxon Mobil Corp. v. Saudi Basic Industries Corp.' substantially limited the "Rooker-Feldman" doctrine, under which lower federal courts largely lack jurisdiction to engage in what amounts to de facto review of state-court decisions. Exxon Mobil's holding is quite narrow--entry of a final state-court judgment does not destroy federal-court jurisdiction already acquired over parallel litigation. But the Court's articulation of when Rooker-Feldman applies, and its approach in deciding the case, have significant implications for several aspects of Rooker-Feldman jurisprudence. Chief among our claims is that although the Court did not expressly repudiate or limit …

Adding Sweeteners To Softwood Lumber: The Wto-Nafta “Spaghetti Bowl” Is Cooking, Joost H. B. Pauwelyn

Faculty Scholarship

With the Doha round in trouble, the so-called "spaghetti bowl" of multilateral trade rules and proliferating regional trade deals, is, once again, prominently on the radar screen of the international trade community. Perfect examples of this image are the longstanding US-Canada softwood lumber and US-Mexico sweetener disputes. Both trade spats, extensively litigated in NAFTA and the WTO, are close to reaching a climax. Fueling the suspense is that the WTO and NAFTA may reach different results.

Storming The Castle To Save The Children: The Ironic Costs Of A Child Welfare Exception To The Fourth Amendment, Doriane Lambelet Coleman

Faculty Scholarship

This article first sets out the child welfare system's assumption that there is a child welfare exception to the Fourth Amendment and then describes the ways it is used to facilitate child maltreatment investigations. It goes on to analyze the validity of this assumption according to current Fourth Amendment doctrine including under the special needs administrative exception. (This analysis may be particularly useful to both family/children's law scholars as well as to Fourth Amendment scholars, as it examines all of the state and federal appellate cases addressing the subject, and provides a most up-to-date evaluation of the Supreme Court's special …

American Law (United States), Ralf Michaels

Faculty Scholarship

No abstract provided.

A Pattern Of Parity And Particularity, In Who’S Ahead In Environmental Protection: The United States Or The European Union?, Jonathan B. Wiener

Faculty Scholarship

A debate on the issue of who is ahead in environmental policy with contributions by Michael S. Caplan, Robert Donkers, Meaghan Purvis, Ernie Rosenberg and Jonathan B. Wiener

Privacy, Power, And Humiliation At Work: Re-Examining Appearance Regulation As An Invasion Of Privacy, Catherine Fisk

Faculty Scholarship

Workplace rules that deny fundamental aspects of personal autonomy are (in many states) and should be actionable invasions of privacy. Perhaps nowhere is the invasion more keenly felt than when an employer demands, under penalty of forfeiting one's livelihood, that one dress or alter one's physical appearance in a way that one finds offensive, degrading, inappropriate, or alien. Clothes and appearance are constitutive of how we see and feel about ourselves and how we construct ourselves for the rest of the world to see. Conventions of appearance for women and men, for racial, ethnic, and religious groups express and observe …

Agency Law In Cyberspace, Deborah A. Demott

Faculty Scholarship

This short article articulates and defends the proposition that basic doctrines within common-law agency apply readily to transactions and other encounters effected through the internet. In cyberspace, as in physical space, common-law agency specifies the circumstances under which an actor's conduct should carry consequences for another person's legal position unless a statute provides otherwise. Recent cases illustrate an easy translation into cyberspace of concepts that are well-developed elsewhere, including the test of whether a particular relationship amounts to one of agency and whether a person acted with actual or apparent authority to bind another.

Who’S Afraid Of The Apa? What The Patent System Can Learn From Administrative Law, Stuart M. Benjamin, Arti K. Rai

Faculty Scholarship

In recent years, widespread dissatisfaction with the perceived poor quality of issued patents has spurred a diverse range of groups to call for reform of administrative procedures. Strikingly, however, most calls for reform pay little attention to principles of administrative law. Similarly, judges (in particular the judges of the Federal Circuit) have treated patent law as an exception to the Administrative Procedure Act, and to administrative law more generally. In this Article, Professors Benjamin and Rai contend that this treatment is doctrinally incorrect and normatively undesirable. Standard principles of administrative law provide the appropriate approach for judicial review in the …

Inside The Corporate Veil: The Character And Consequences Of Executives’ Duties, Deborah A. Demott

Faculty Scholarship

This paper is based on a keynote address to the 2006 annual workshop of the Australian Corporate Law Teachers' Association on "The Pathology of Corporate Law." The paper's thesis is that fuller understanding of many corporate malfunctions requires examination of organizational structures and patterns of interaction below the level of the board within a corporation's hierarchy. The paper argues that there is merit to mandating duties of skill and care at the executive level, drawing on examples of executive conduct in recent corporate fiascos. The paper also explores the application of the business judgment rule to officers. As conventionally formulated, …

The Story Of Ingersoll-Rand V. Ciavatta: Employee Inventors In Corporate Research & Development — Reconciling Innovation With Entrepreneurship, Catherine Fisk

Faculty Scholarship

Most inventors work as employees for the majority of their careers and are often required as a condition of employment to sign a contract drafted by the firm's lawyers giving the firm exclusive control over as broad a range of economically valuable information and innovation that the lawyers think is legally feasible. Such contracts typically claim as firm property - both during and after an employee's term of employment - the nebulous category of "proprietary information," along with the slightly more clearly (though still poorly) defined category of "trade secrets." These contracts, variously known as "invention assignment agreements" or "holdover …

Eu Law As Private International Law? Re-Conceptualising The Country-Of-Origin Principle As Vested Rights Theory, Ralf Michaels

Faculty Scholarship

One of the most pertinent issues in contemporary European conflict of laws is the tension between Community law and traditional choice of law rules. The biggest problem comes not from the transposition of member state rules on choice of law into methodologically comparable EC Regulations, but rather from the so-called country-of-origin principle. This principle holds, broadly, that EU member states may not impose obligations on a provider of goods and services that go beyond the obligations imposed by the provider's home state. Originally conceived mainly with public law obligations in mind, the principle has an impact on choice of law …

Some Fundamental Jurisdictional Conceptions As Applied In Judgment Conventions, Ralf Michaels

Faculty Scholarship

The law of jurisdiction and of the recognition and enforcement of foreign judgments is confused. So is the debate about it. Basic concepts, even that of jurisdiction, have ambiguous meaning. Misunderstandings, most prominent in the failure to conclude a worldwide judgments convention at the Hague, are the consequence. This article tries to bring conceptual clarity to the field through an analysis of concepts and relations. The article first shows that jurisdiction as a requirement for the rendering of a decision (direct jurisdiction) and jurisdiction as a requirement for the decision's enforceability elsewhere (indirect jurisdiction), are logically independent from each other. …

The Oligopolistic Gatekeeper: The U.S. Accounting Profession, James D. Cox

Faculty Scholarship

The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures. This article is the only work to examine how the competitive structure of the accounting industry contributed to its movement from being a profession to a business that performed auditing. In the article we find not only documentation that the accounting profession is an oligopoly but a sound explanation of how its poor structure contributes significantly to negative social welfare. Throughout the article provides rich support of data …

The Public Responsibility Of Structured Finance Lawyers, Steven L. Schwarcz

Faculty Scholarship

Lawyers, increasingly, are scrutinized as to their public responsibility when companies fail, particularly where the lawyer's involvement with the failed company is nontraditional and, arguably, intertwined with the failure. One of the least traditional roles of lawyers today is as counsel in structured finance transactions. This article focuses on the public responsibility of lawyers involved in these transactions.

Sosa, Customary International Law, And The Continuing Relevance Of Erie, Curtis A. Bradley, Jack L. Goldsmith, David H. Moore

Faculty Scholarship

Ten years ago, the conventional wisdom among international law academics was that customary international law (CIL) had the status of self-executing federal common law to be applied by courts without any need for political branch authorization. This "modern position" came under attack by so-called "revisionist" critics who argued that CIL had the status of federal common law only in the relatively rare situations in which the Constitution or political branches authorized courts to treat it as such. Modern position proponents are now claiming that the Supreme Court's 2004 decision in Sosa v. Alvarez-Machain confirms that CIL has the status of …

The King Of Rockingham County And The Original Bridge To Nowhere, Barak D. Richman

Faculty Scholarship

This chapter, reveals the story -- the clash of personalities, the economic tensions, and the political significance -- behind Rockingham County v. Luten Bridge Co. Since its publication in 1929, the opinion has proceeded to leave an impression on generations of law students. Luten Bridge, a staple in most contracts casebooks, is known today as the paradigmatic case that demonstrates the duty to mitigate damages in contract law, whereby a nonbreaching party is not compensated for performance that occurs after the other party announces an intention to breach. This chapter takes on three objectives: it identifies the case's original importance, …

“Opening-Up” The Wto: What Does It Mean For China?, Joost H. B. Pauwelyn

Faculty Scholarship

Text of speech delivered at China University of Political Science and Law (CUPL), Beijing, October 9; Tsinghua Law School, Beijing, October 10; Wuhan University, WTO Center, October 12; Fudan University, Shanghai, October 13, 2006

Commandeering And Its Alternatives: A Federalism Perspective, Neil S. Siegel

Faculty Scholarship

This inquiry argues that current Tenth Amendment jurisprudence causes net harm to federalism values under certain circumstances. Specifically, New York v. United States and Printz v. United States protect state autonomy to some extent by requiring the federal government to internalize more of the costs of federal regulation before engaging in regulation, and by addressing any accountability problems that commandeering can cause. But anticommandeering doctrine harms state autonomy in situations where the presence of the rule triggers more preemption going forward. Preemption generally causes a greater compromise of federalism values than does commandeering by eroding state regulatory control. While it …

In Defense Of Regulatory Peer Review, James Salzman, J.B. Ruhl

Faculty Scholarship

The debate over application of peer review to the regulatory decisions of administrative agencies has heated up in the last year. Part of the larger and controversial sound science movement, mandating peer review for certain types of agency decisions has recently been championed by the White House and proponents in Congress. Indeed, this past January the Office of Management and Budget finalized guidelines requiring peer review for large classes of agency activities. These initiatives have not gone unchallenged, and a fierce debate has resulted between those who claim peer review will strengthen the scientific basis of agency decisions and those …

Some Modest Uses Of Transnational Legal Perspectives In First-Year Constitutional Law, Neil S. Siegel

Faculty Scholarship

In this essay, Prof. Siegel identifies several uses of transnational perspectives in first-year constitutional law: (1) comparing American constitutional arrangements to those in other countries; (2) teaching international law and foreign legal experiences when relevant to U.S. litigation in the "war on terror"; and (3) examining the U.S. Supreme Court's invocations of foreign legal practices. These uses are illustrated with examples from doctrinal areas that are covered in his course. While each use serves a distinct pedagogical purpose, cumulatively they underscore the increasing importance of transnational legal perspectives in U.S. constitutional law. He concludes, however, with a cautionary note. Selectivity …

Private Law And The State: Comparative Perceptions And Historic Observations, Ralf Michaels, Nils Jansen

Faculty Scholarship

The relation of private law to the state is one of the most complex aspects of the challenges posed for the law by Europeanization and globalization. It is not only distinct from that between public law and the state; it is also not the same in different legal systems. This article provides a historical and comparative overview of this relation in Germany and in the United States. It analyses the historical conditions and reasons for which the state became the ultimate source of authority for private law in Europe but remained largely without importance for doctrinal discussions and jurisprudential decisions …

Two Paradigms Of Jurisdiction, Ralf Michaels

Faculty Scholarship

No abstract provided.

Book Review, Joost H. B. Pauwelyn

Faculty Scholarship

Reviewing Deborah Z. Cass, The Constitutionalization of the World Trade Organization: Legitimacy, Democracy, and Community in the International Trading System (Oxford University Press, 2005)