Digital Commons Network^™

Rate Regulation And Earnings Management: Evidence From The U.S. Electric Utility Industry, Joseph Ben Omonuk

LSU Doctoral Dissertations

Although accounting research continues to focus on earnings management, few studies have done so within the context of a single industry, and only one study to date (Paek 2001) has investigated this phenomenon within the context of U.S. rate-regulated electric utilities. Most utilities are viewed as natural monopolies, and therefore are subjected to rate regulation. These firms are permitted to earn a prescribed rate of return on an approved rate base. Although utilities are subjected to greater scrutiny than non-regulated public companies, regulatory restraint may create incentives to manage earnings (Healy and Whalen 1999), especially coincident with a utility’s request …

The Geospatial Semester, Robert Kolvoord

Selected Works

No abstract provided.

Youth Who Have Sexually Abused: Registration, Recidivism, And Risk, David Prescott

Public Interest Law Reporter

No abstract provided.

Juvenile Sex Offender Registration Laws In The United States: How The Adam Walsh Act Will Affect Juvenile Sex Offenders, Brittany I. Bohn Jd

Public Interest Law Reporter

No abstract provided.

Juvenile Sex Offenders: Past, Present, And Future?, Sara Howard, Colleen Morey

Public Interest Law Reporter

No abstract provided.

Morse Code, Da Vinci Code, Tax Code And ... Churches: An Historical And Constitutional Analysis Of Why Section 501(C)(3) Does Not Apply To Churches, Jennifer M. Smith

Journal Publications

This article is about the United States federal tax code and churches. In particular, it discusses the interplay between section 501(c)(3) and churches in America. Section II presents a background of the history of the tax exemption for churches and the judicial holdings relative to that exemption. Section III explores the historical development of the separation between church and state, tax exemptions, and section 501(c)(3). Section V analyzes section 501(c)(3) under the Constitution's free speech and religion clauses. Section V proposes a recommendation, and Section VI is the conclusion.

Lng Facility Siting And Environmental (In)Justice: Is It Time For A National Siting Scheme?, Eileen Gauna

Faculty Scholarship

This Article examines the distributional and other environmental justice issues arising from the current initiative to rapidly site multiple LNG import facilities in order to increase the supply of natural gas into the continental United States. This Article further examines the necessity of creating a national siting scheme to avoid exacerbating existing racial disparities in risk-producing land use practices.

The Headscarf As Threat: A Comparison Of German And U.S. Legal Discourses, Robert A. Kahn

Vanderbilt Journal of Transnational Law

This Article compares how U.S. and German judges conceptualize the harm the headscarf poses to society. The examples are the 2003 Ludin case, in which the German Federal Constitutional Court held that the civil service, in the absence of state regulation, could not reject a woman from a civil service teaching position solely because she would not remove her headscarf while teaching, and State v. Freeman, in which a Florida court held that a woman could not pose for a driver's license photograph wearing a garment (the niqab) that covered all of her face except her eyes. While judges and …

Vision 2007

Vision

No abstract provided.

Public Policy And Market Reality: Analyzing The Unfunded Liability In The Kentucky Non-Hazardous Employees' Retirement System, Kelly Dudley

MPA/MPP/MPFM Capstone Projects

In 2006, an issue of serious concern to state legislatures was the long-term security of the defined benefits that state and local public pension plans promise to current and future retirees (Snell, 2006). Public pension systems are growing in terms of members and the benefits they offer to their members. Part of this group includes the estimated 77 million baby-boomers who will be living the next 20 to 30 years in retirement (Wharton, 2006). These dynamic changes are raising the burden public pension plans place on government operating budgets. Expecting a large number of their employees to retire, public administrators …

Aliens With Guns: Equal Protection, Federal Power, And The Second Amendment, Pratheepan Gulasekaram

Publications

The nexus between guns and alienage presents a window through which to assess the competing constitutional values embodied in the Equal Protection Clause, the federal foreign-affairs power, and the Second Amendment. This Article analyzes the application of equal-protection norms and the federal foreign-affairs power on federal and state statutes that restrict the ability of non-citizens to bear arms. Professor Gulasekaram argues that courts should evaluate alienage restrictions at both the state and federal level under a unified analytic framework that would attempt to reconcile both personhood norms, such as equality, and gate-keeping norms vindicated by reliance on federal-power doctrines. As …

Communicating During Emergencies: Toward Interoperability And Effective Information Management, Philip J. Weiser

Publications

The suboptimal state of communications technology used by public safety agencies has emerged as a high profile political issue. In most cases, public safety agencies are able only to communicate using antiquated networks, engineered solely for providing voice communications and unable to interoperate beyond a select number of users. This type of system fails to provide the type of economies of scale, network flexibility, or the broader functionalities routinely used by the military and private sector enterprises. The challenge facing policymakers is thus how to develop a next generation architecture for public safety and spur adoption of a new set …

Ngos As Agents Of Historical Change: A Comparative Study Of Violence Against Women In Argentina And Brazil., Nicolette M. Wilhide

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study examined the issue of violence against women in Latin America as it is addressed by non-governmental organizations (NGOs) in the region. A comparison was done with NGOs that work with violence against women in Argentina and Brazil from the 1990’s to the present day to establish if the efforts of these groups have had a positive impact given recent statistical increases. Historical background was given on the nature and severity of violence against women in these two nations. International and national conferences as well as domestic changes in legislation were examined in comparison to the historical trajectory of …

Nathan H. Merrill V. Utah Labor Commission, Vermax Of Flordia, Inc., Dba Dakota Cabinets, Workers Compensation Fund, And Wausau Business Insurance : Amicus Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (1996–2006)

BRIEF OF AMICUS CURIAE WORKERS COMPENSATION FUND IN SUPPORT OF RESPONDENTS

Ltc Newsletter, University Of Dayton. Ryan C. Harris Learning Teaching Center

LTC Newsletter

Winter 2007

Vulcan Historical Review 11 (Complete Issue), Vulcan Historical Review Staff

Vulcan Historical Review

No abstract provided.

After Crawford: Using The Confrontation Clause In Massachusetts Courts, David A. Lowy, Katherine Bowles Dudich

Suffolk Journal of Trial and Appellate Advocacy

No abstract provided.

James Otis, Paul Revere, A Routine Traffic Stop And The Massachusetts Supreme Judicial Court: When It Comes To Drug-Detection, It's Not Who Let The Dogs Out, It's Who Wouldn't, Ronen Morris

Suffolk Journal of Trial and Appellate Advocacy

No abstract provided.

Protecting Public Health From Outside The Physician's Office: A Century Of Fda Regulation From Drug Safety Labeling To Off-Label Drug Promotion, Katherine A. Helm

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Remedies—The Appearance Of Access: Deaf Defendants And The Massachusetts Judiciary—Justice?, Cat B. Dvar

Western New England Law Review

No abstract provided.

A Necessary And Proper Role For Federal Courts In Prison Reform: The Benjamin V. Malcolm Consentdecrees, Harold Baer Jr., Arminda Bepko

NYLS Law Review

No abstract provided.

Graduate Catalog 2007-2008, University Of North Florida

UNF Course Catalogs

No abstract provided.

Human Zoning: The Constitutionality Of Sex-Offender Residency Restrictions As Applied To Post-Conviction Offenders, Ryan Hawkins

The University of New Hampshire Law Review

[H]igh recidivism rates shows that the threat of jail time alone is not sufficient to curb sex crimes. With this in mind, legislators sought to find other ways that would protect potential victims. Community notification laws were the first policy to be implemented. Community notification methods included press releases, flyers, phone calls, door-to-door contact, neighborhood meetings, and Internet sites, which informed citizens of the name, location, and/or other information of persons who had been convicted of sex crimes.

Part II of this note will describe current sex-offender restrictions in place across the country. Part III will provide a constitutional analysis …

Gene Decker V. Nannette Rolfe : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLANT

Appeal from a trial de novo judgment upholding the revocation of Mr. Decker's driver's license in the Third Judicial District Court in and for Salt Lake County, Salt Lake Department, State of Utah, the Honorable Timothy R. Hanson, presiding.

Holding The Due Process Line For Asylum, Linda Kelly Hill

Hofstra Law Review

No abstract provided.

The Ultimate Penal Sanction And "Closure" For Survivors Of Homicide Victims, Marilyn Peterson Armour, Mark S. Umbreit

Marquette Law Review

No abstract provided.

The International Legal Environment For Serious Political Reporting Has Fundamentally Changed: Understanding The Revolutionary New Era Of English Defamation Law, Marin Roger Scordato

Scholarly Articles

On October 11, 2006, Britain's highest court, the House of Lords, issued a blockbuster ruling that completely changed the landscape of libel law and press freedoms in the United Kingdom. The Times of London described the case, Jameel v. Wall Street Journal, as, "a judgment that lawyers predict will usher in a new era of journalism." Given England's reputation as an attractive jurisdiction for defamation plaintiffs and a frequent destination for "libel tourism," this case is likely to alter the environment for serious political journalism throughout Europe and North America.

This article carefully describes the case, including its key holdings …

Companies Caught In The Middle, Albert Gidari Jr.

University of San Francisco Law Review

No abstract provided.

The Bankruptcy Clause And The Eleventh Amendment: An Uncertain Boundary Between Federalism And State Sovereignty, Daniel Austin

University of San Francisco Law Review

This Article examines the conflict between the Bankruptcy Code and state sovereignty.

A Better Approach To Juvenile Sex Offender Registration In California, Christina Rule

University of San Francisco Law Review

This Comment argues that the legitimate goals of juvenile sex offender registration-public safety, retribution, and rehabilitation-cannot be effectively implemented or realized under California's current juvenile registration statute.