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2006

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Institution
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The Irrational Auditor And Irrational Liability, Adam C. Pritchard Jan 2006

The Irrational Auditor And Irrational Liability, Adam C. Pritchard

Articles

This Article argues that less liability for auditors in certain areas might encourage more accurate and useful financial statements, or at least equally accurate statements at a lower cost. Audit quality is promoted by three incentives: reputation, regulation, and litigation. When we take reputation and regulation into account, exposing auditors to potentially massive liability may undermine the effectiveness of reputation and regulation, thereby diminishing integrity of audited financial statements. The relation of litigation to the other incentives that promote audit quality has become more important in light of the sea change that occurred in the regulation of the auditing profession …

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Judicial Power And Mobilizable History, Richard A. Primus Jan 2006

Judicial Power And Mobilizable History, Richard A. Primus

Articles

One contribution that law professors can make to constitutional discourse, I suggest, is the nurturing of new mobilizable histories. A "mobilizable history," as I will use the term, is a narrative, image, or other historical source that is sufficiently well-known to the community of constitutional decisionmakers so as to be able to support a credible argument in the discourse of constitutional law. It draws upon materials that are within the collective memory of constitutional interpreters; indeed, a necessary step in nurturing a new mobilizable history is to introduce new information into that collective memory or to raise the prominence of …

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Prevention Of Double Deductions Of A Single Loss: Solutions In Search Of A Problem, Douglas A. Kahn, Jeffrey H. Kahn Jan 2006

Prevention Of Double Deductions Of A Single Loss: Solutions In Search Of A Problem, Douglas A. Kahn, Jeffrey H. Kahn

Articles

In the current tax system, a corporation is treated as a separate taxable entity. This tax system is sometimes referred to as an entity tax or a double tax system. Since a corporation is a separate and distinct entity from its owners, the shareholders, the default rule is that transfers between them are treated as realization events. Without a specific Internal Revenue Code (Code) provision providing otherwise, such transactions will also require the parties to recognize the realized gain or loss. Congress has enacted several nonrecognition corporate provisions when forcing the recognition of income could prevent changes to the form …

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Greed And Pride In International Bankruptcy: The Problems Of And Proposed Solutions To 'Local Interests', John A. E. Pottow Jan 2006

Greed And Pride In International Bankruptcy: The Problems Of And Proposed Solutions To 'Local Interests', John A. E. Pottow

Articles

The collapses of Yukos, Parmalat, and other international juggernauts have focused scholarly attention on the failure of multinational enterprises. Even what one might consider "American" companies, such as Chicago-based United Airlines, have made clear in their restructuring plans that their operations have profound effects on the dozens of nations around the globe where they transact business. Government and quasi-government reform efforts to regulate these cross-border insolvencies have abounded, including among others, the UNCITRAL Model Law on Cross-Border Insolvency. UNCITRAL is also building on World Bank and INSOL efforts at promulgating a Legislative Guide for "best practices" bankruptcy codes. Scholars vary …

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Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah Jan 2006

Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah

Articles

Last October, a group of distinguished tax experts from the European Union and the United States convened at the University of Michigan Law School for a conference on "Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence." The conference was sponsored by the Law School, the European Union Center, and Harvard Law School's Fund for Tax and Fiscal Research. Attendees from Europe included Michel Aujean, the principal tax official at the EU Commission, Servaas van Thie1, chief tax advisor to the EU Council, Michael Lang (Vienna) and Kees van Raad (Leiden), who run the …

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Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn Jan 2006

Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn

Articles

Over a year ago, Ms. Faith Cuenin and I wrote an article in this Review (which I hereafter refer to as the "2004 Article") about the tax treatment of guaranteed payments under section 707(c) that are made in kind.' We concluded that a partnership does not recognize gain or loss on the making of a guaranteed payment with appreciated or depreciated property. We also concluded that the partner's basis in the property received will equal its fair market value at the time of payment, and that the payment does not affect the partner's outside basis in his partnership interest except …

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Michigan Family Law Research Resources: Review And Update, Barbara H. Garavaglia Jan 2006

Michigan Family Law Research Resources: Review And Update, Barbara H. Garavaglia

Articles

"Family law" includes topics relating to "marriage, divorce, adoption, child custody and support, child abuse and neglect, paternity, juvenile delinquency, and other domestic relations issues,"] including cohabitation and domestic violence. Michigan family law research continues to be facilitated by a combination of print and electronic research resources. As in other areas of law, web-based access to legal research resources in the realm of family law continues to improve and expand, following the general trend in legal publishing toward electronic publication. This article is primarily a review of the web-based resources provided by the Institute of Continuing Legal Education (ICLE), although …

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But I Didn't Do Anything Wrong: Revisiting The Rights Of Non-Offending Parents In Child Protection Proceedings, Vivek Sankaran Jan 2006

But I Didn't Do Anything Wrong: Revisiting The Rights Of Non-Offending Parents In Child Protection Proceedings, Vivek Sankaran

Articles

Steven, a minor living with his mother, enjoyed a nurturing relationship with his father, Mark. He saw his father every weekend and looked forward to their time together. Mark looked for ways in which to stay involved in his child's life. Two days ago, the Department of Human Services (DHS) removed Steven from his mother's custody because, unbeknown to Mark, Stevens mother was selling drugs in the home. At the time of removal, the police did not inquire about the whereabouts of Stevens father; DHS immediately placed Steven in a foster home.

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Dick Wellman -- A Personal Remembrance, Lawrence W. Waggoner Jan 2006

Dick Wellman -- A Personal Remembrance, Lawrence W. Waggoner

Articles

Dick Wellman was my teacher, mentor, collaborator, colleague, and friend. My law school class at The University of Michigan Law School voted Dick the most enthusiastic member of the faculty, and he was that. Dick devoted his professional life to teaching and scholarship, as most law professors do, but he had another career: Dick was a key player in the Uniform Law Conference,' an organization dedicated to improving private law and promoting legislative uniformity among the states.2

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Out Of State And Out Of Luck: The Treatment Of Non-Custodial Parents Under The Interstate Compact On The Placement Of Children, Vivek Sankaran Jan 2006

Out Of State And Out Of Luck: The Treatment Of Non-Custodial Parents Under The Interstate Compact On The Placement Of Children, Vivek Sankaran

Articles

Courts handling child abuse and neglect cases face a daunting task. Within one to three days after a child is removed from his home, a court hearing must be held to determine whether court intervention and continued removal of the child is necessary. At this hearing, the court must sort through and evaluate the state's allegations and assess the various risks posed by placing the child in foster care or returning the child to one or both of his parents. Courts must weigh the heavy emphasis the law places on preserving the family unit against the equally paramount mandate to …

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Concert Recording 2006-02-17, Ashley Baker, Henry Runkles Jan 2006

Concert Recording 2006-02-17, Ashley Baker, Henry Runkles

Concert Recordings & Programs

Che fiero costume / Giovanni Legrenzi -- Spesso vibra per suo gioco / Alessandro Scarlatti -- Alceste. Divinites du styx / Chistoph Willibald von Gluck -- Hai luli / Pauline Viardot -- Nocturne / Cesar Franck -- Chanson d'Amour / Gabriel Faure -- Madchenlied / Johannes Brahms -- Meine Lieder / Johannes Brahms -- Sonntag / Johannes Brahms -- Sure on this shining night / Samuel Barber -- At the River / Aaron Copland -- Cavelleria Resticana. Voi lo sapete, o mamma / Pietro Mascagni

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Concert Recording 2006-09-27, Jeff Martindale, Ashley Baker, Kristin Harwell, Zandra Willoughby, S. Michael Shuman, Sarah Mesko Jan 2006

Concert Recording 2006-09-27, Jeff Martindale, Ashley Baker, Kristin Harwell, Zandra Willoughby, S. Michael Shuman, Sarah Mesko

Concert Recordings & Programs

Spirit winds ; Shut up and play ; Unknown voices / Jeff Martindale -- Du bist der Lenz / Richard Wagner -- O del mio dolce ardor / Christoph Willibald von Gluck -- Short stories / Gary Schocker

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Angela Johnson: Award-Winning Novels And The Search For Self, Kaavonia M. Hinton-Johnson, Angela Johnson Jan 2006

Angela Johnson: Award-Winning Novels And The Search For Self, Kaavonia M. Hinton-Johnson, Angela Johnson

Teaching & Learning Faculty Publications

It was over a decade ago when Rudine Sims Bishop (1992) prophetically dubbed Angela Johnson as possibly one of "the most prominent AfricanAmerican literary artists of the next generation" (616). At the time she had four picture books to her credit, but the following year she would publish her debut young adult novel, Toning the Sweep. From there, a number of other award-winners would follow and the total of young adult books would increase to eleven and counting. To date, Johnson has three Coretta Scott King Awards, a Michael L. Printz award, and the "Genius Grant" on her list of …

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Perceptions Of Parents, Teachers, And Principals Regarding Instructional Strategies For Students With Adhd., Jeanette Campisi Jan 2006

Perceptions Of Parents, Teachers, And Principals Regarding Instructional Strategies For Students With Adhd., Jeanette Campisi

All ETDs from UAB

No abstract provided.

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An In-Vitro Investigation Of Thrombospondin-1 Induced Activation Of Transforming Growth Factor Beta As A Mechanism Of Controlling Corrosion Induced Fibrous Encapsulation., Kimberly Joyce Bailey Dubose Jan 2006

An In-Vitro Investigation Of Thrombospondin-1 Induced Activation Of Transforming Growth Factor Beta As A Mechanism Of Controlling Corrosion Induced Fibrous Encapsulation., Kimberly Joyce Bailey Dubose

All ETDs from UAB

No abstract provided.

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The Influence Of Sleep Deprivation On Performance And The Occurrence Of Error In Staff Nurses Who Work The Night Shift., Arlene L. Johnson Jan 2006

The Influence Of Sleep Deprivation On Performance And The Occurrence Of Error In Staff Nurses Who Work The Night Shift., Arlene L. Johnson

All ETDs from UAB

No abstract provided.

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Small For Gestational Age Infants: Survival And Impact Of Advanced Maternal Age., Sibylle Kristensen Jan 2006

Small For Gestational Age Infants: Survival And Impact Of Advanced Maternal Age., Sibylle Kristensen

All ETDs from UAB

No abstract provided.

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An Agent-Based Framework For Software Evolution., William S. Jett Jan 2006

An Agent-Based Framework For Software Evolution., William S. Jett

All ETDs from UAB

No abstract provided.

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Stability Of Curved I -Girder Bridges During *Construction., Mahendrakumar Madhavan Jan 2006

Stability Of Curved I -Girder Bridges During *Construction., Mahendrakumar Madhavan

All ETDs from UAB

No abstract provided.

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Primary Care Utilization As A Predictor For Incidence Of Stroke In The United States., Mohammad Anwarul Huq Mian Jan 2006

Primary Care Utilization As A Predictor For Incidence Of Stroke In The United States., Mohammad Anwarul Huq Mian

All ETDs from UAB

No abstract provided.

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Investigation Of The Interaction Of Streptococcus Pneumoniae With Apolactoferrin., Shaper Mirza Jan 2006

Investigation Of The Interaction Of Streptococcus Pneumoniae With Apolactoferrin., Shaper Mirza

All ETDs from UAB

No abstract provided.

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A Review And Assessment Of Selected Developmental Education Programs At A Public, Four-Year Institution., John D. Osborn Jan 2006

A Review And Assessment Of Selected Developmental Education Programs At A Public, Four-Year Institution., John D. Osborn

All ETDs from UAB

No abstract provided.

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Adult Siblings: Does Disability Influence Family Cohesion, Coping, And Overall Self -Mastery?, Kameron B. Partridge Jan 2006

Adult Siblings: Does Disability Influence Family Cohesion, Coping, And Overall Self -Mastery?, Kameron B. Partridge

All ETDs from UAB

No abstract provided.

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Micromechanics For Fiber -Reinforced Photocure Composites., Richard C. Petersen Jan 2006

Micromechanics For Fiber -Reinforced Photocure Composites., Richard C. Petersen

All ETDs from UAB

No abstract provided.

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Cervical Cancer Screening For Hiv-Infected Women In Zambia., Vikrant Sahasrabuddhe Jan 2006

Cervical Cancer Screening For Hiv-Infected Women In Zambia., Vikrant Sahasrabuddhe

All ETDs from UAB

No abstract provided.

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Proteins Involved In Cilia Formation And Function In Caenorhabditis Elegans., Jenny Clayton Schafer Jan 2006

Proteins Involved In Cilia Formation And Function In Caenorhabditis Elegans., Jenny Clayton Schafer

All ETDs from UAB

No abstract provided.

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Novel Mechanisms Mediating The Estradiol-Induced Increase In The Magnitude Of Long -Term Potentiation At Hippocampal Ca3 -Ca1 Synapses., Caroline C. Smith Jan 2006

Novel Mechanisms Mediating The Estradiol-Induced Increase In The Magnitude Of Long -Term Potentiation At Hippocampal Ca3 -Ca1 Synapses., Caroline C. Smith

All ETDs from UAB

No abstract provided.

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Examining Science Achievement Of African American Females In Suburban Middle Schools: A Mixed Methods Study., Kecia C. Topping Jan 2006

Examining Science Achievement Of African American Females In Suburban Middle Schools: A Mixed Methods Study., Kecia C. Topping

All ETDs from UAB

No abstract provided.

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Rac1, Rac2, Dposh And Ter94 Regulate Eye Development And Apoptosis In Drosophila., Li Xiao Jan 2006

Rac1, Rac2, Dposh And Ter94 Regulate Eye Development And Apoptosis In Drosophila., Li Xiao

All ETDs from UAB

No abstract provided.

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Differential Signaling Pathways Mediated By Alternatively Spliced Fgfr-1 Isoforms., Pei Zhang Jan 2006

Differential Signaling Pathways Mediated By Alternatively Spliced Fgfr-1 Isoforms., Pei Zhang

All ETDs from UAB

No abstract provided.

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