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Full-Text Articles in Law
Reconsidering Realization-Based Accounting For Equity Compensation, David I. Walker
Reconsidering Realization-Based Accounting For Equity Compensation, David I. Walker
Faculty Scholarship
The U.S. equity compensation landscape continues to evolve. Recent innovations have improved the linkage between pay and firm-specific performance, but have added complexity. Against that backdrop, this Article urges reconsideration of the accounting rules for equity pay. Under current rules, most equity pay awards are expensed based on grant date valuation with no updating for changes in value post grant. This Article advocates the adoption of a mark-to-market or realization-based approach under which the expense recorded for all equity pay awards would ultimately be trued to the value received by employees. Increasingly, equity pay awards are more analogous to commissions …
Anonymization And Risk, Ira S. Rubinstein, Woodrow Hartzog
Anonymization And Risk, Ira S. Rubinstein, Woodrow Hartzog
Faculty Scholarship
Perfect anonymization of data sets that contain personal information has failed. But the process of protecting data subjects in shared information remains integral to privacy practice and policy. While the deidentification debate has been vigorous and productive, there is no clear direction for policy. As a result, the law has been slow to adapt a holistic approach to protecting data subjects when data sets are released to others. Currently, the law is focused on whether an individual can be identified within a given set. We argue that the best way to move data release policy past the alleged failures of …
Law And Politics, An Emerging Epidemic: A Call For Evidence-Based Public Health Law, Michael Ulrich
Law And Politics, An Emerging Epidemic: A Call For Evidence-Based Public Health Law, Michael Ulrich
Faculty Scholarship
As Jacobson v. Massachusetts recognized in 1905, the basis of public health law, and its ability to limit constitutional rights, is the use of scientific data and empirical evidence. Far too often, this important fact is lost. Fear, misinformation, and politics frequently take center stage and drive the implementation of public health law. In the recent Ebola scare, political leaders passed unnecessary and unconstitutional quarantine measures that defied scientific understanding of the disease and caused many to have their rights needlessly constrained. Looking at HIV criminalization and exemptions to childhood vaccine requirements, it becomes clear that the blame cannot be …