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Articles 1 - 30 of 77
Full-Text Articles in Law
Convergence And The Implementation Of A Single Set Of Global Standards: The Real-Life Challenge, Mary Tokar
Convergence And The Implementation Of A Single Set Of Global Standards: The Real-Life Challenge, Mary Tokar
Northwestern Journal of International Law & Business
This paper addresses the impact of convergence on auditing firms by focusing on the adoption of International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB). While the adoption of the IFRSs by companies around the globe is intended to achieve convergence in accounting by eliminating different national approaches to financial reporting, many challenges arise from the process of adoption of the IFRSs, as well as from the ongoing and still incomplete process of convergence of national standards with the IFRSs.
Illinois Death Penalty Reform: How It Happened, What It Promises, Rob Warden
Illinois Death Penalty Reform: How It Happened, What It Promises, Rob Warden
Journal of Criminal Law and Criminology
No abstract provided.
The Decline Of The Juvenile Death Penalty: Scientific Evidence Of Evolving Norms, Jeffrey Fagan, Valerie West
The Decline Of The Juvenile Death Penalty: Scientific Evidence Of Evolving Norms, Jeffrey Fagan, Valerie West
Journal of Criminal Law and Criminology
No abstract provided.
The Myth Of Innocence, Joshua Marquis
The Myth Of Innocence, Joshua Marquis
Journal of Criminal Law and Criminology
No abstract provided.
Exonerations In The United States 1989 Through 2003, Samuel R. Gross, Kristen Jacoby, Daniel J. Matheson, Nicholas Montgomery
Exonerations In The United States 1989 Through 2003, Samuel R. Gross, Kristen Jacoby, Daniel J. Matheson, Nicholas Montgomery
Journal of Criminal Law and Criminology
No abstract provided.
Everything Old Is New Again: Justice Scalia's Activist Originalism In Schriro V. Summerlin, Marc E. Johnson
Everything Old Is New Again: Justice Scalia's Activist Originalism In Schriro V. Summerlin, Marc E. Johnson
Journal of Criminal Law and Criminology
No abstract provided.
Yarborough V. Alvarado: At The Crossroads Of The Unreasonable Application Provision Of The Antiterrorism And Effective Death Penalty Act Of 1996 And The Consideration Of Juvenile Status In Custodial Determinations, Jennifer Park
Journal of Criminal Law and Criminology
No abstract provided.
Illinois V. Lidster: Continuing To Carve Out Constitutional Vehicle Checkpoints, Jessica E. Nickelsberg
Illinois V. Lidster: Continuing To Carve Out Constitutional Vehicle Checkpoints, Jessica E. Nickelsberg
Journal of Criminal Law and Criminology
No abstract provided.
All Or Nothing: The Supreme Court Answers The Question What's In A Name, Robert Nederhood
All Or Nothing: The Supreme Court Answers The Question What's In A Name, Robert Nederhood
Journal of Criminal Law and Criminology
No abstract provided.
Criminal Law And Criminology: A Survey Of Recent Books, Bard R. Ferrall
Criminal Law And Criminology: A Survey Of Recent Books, Bard R. Ferrall
Journal of Criminal Law and Criminology
No abstract provided.
A Walk In The Constitutional Orchard: Distinguishing Fruits Of Fifth Amendment Right To Counsel From Sixth Amendment Right To Counsel In Fellers V. United States, Justin Bishop Grewell
A Walk In The Constitutional Orchard: Distinguishing Fruits Of Fifth Amendment Right To Counsel From Sixth Amendment Right To Counsel In Fellers V. United States, Justin Bishop Grewell
Journal of Criminal Law and Criminology
No abstract provided.
A Tribute To Bard R. Ferrall
Journal of Criminal Law and Criminology
No abstract provided.
The Cruikshank Redemption: The Enduring Rationale For Excluding The Second Amendment From The Court's Modern Incorporation Doctrine, David A. Lieber
The Cruikshank Redemption: The Enduring Rationale For Excluding The Second Amendment From The Court's Modern Incorporation Doctrine, David A. Lieber
Journal of Criminal Law and Criminology
No abstract provided.
Criminal Law And Criminology: A Survey Of Recent Books, Peter Neumer
Criminal Law And Criminology: A Survey Of Recent Books, Peter Neumer
Journal of Criminal Law and Criminology
No abstract provided.
When Punishing Innocent Conduct Violated The Eighth Amendment: Applying The Robinson Doctrine To Homelessness And Other Contextual Crimes, Benno Weisberg
When Punishing Innocent Conduct Violated The Eighth Amendment: Applying The Robinson Doctrine To Homelessness And Other Contextual Crimes, Benno Weisberg
Journal of Criminal Law and Criminology
No abstract provided.
Counted Out Twice - Power, Representation & (And) The Usual Residence Rule In The Enumeration Of Prisoners: A State-Based Approach To Correcting Flawed Census Data, David Hamsher
Journal of Criminal Law and Criminology
No abstract provided.
Avoiding The Shameful Backlash: Social Repercussions For The Increased Use Of Alternative Sanctions, Brian Netter
Avoiding The Shameful Backlash: Social Repercussions For The Increased Use Of Alternative Sanctions, Brian Netter
Journal of Criminal Law and Criminology
No abstract provided.
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
Northwestern Journal of International Law & Business
During the decade-long relationship between the United States and the World Trade Organization (WTO), perhaps no controversy has fomented as long and bitterly as the dispute over the U.S. tax benefits for exporters. This article analyzes two competing bills before the House of Representatives, both devised to bring the United States in compliance with the WTO's ruling against the U.S. Foreign Sale Corporation (FSC) and Exterritorial Income (ETI) tax regimes as prohibited export subsidies. Hit with a $4 billion retaliatory tariff by the European Union, the House sought new tax legislation that would preserve at least some of the tax …
Shock Therapy' For Aktiengesellschaften: Can The Sarbanes-Oxley Certification Requirements Transform German Corporate Culture, Practice And Prospects?, Hudson T. Hollister
Shock Therapy' For Aktiengesellschaften: Can The Sarbanes-Oxley Certification Requirements Transform German Corporate Culture, Practice And Prospects?, Hudson T. Hollister
Northwestern Journal of International Law & Business
The Sarbanes-Oxley Act (Act) of 20021 was the U.S. Congress's hasty response to the wave of corporate scandals that had begun to devastate U.S. investor confidence during the previous year. Its sixty-six pages contain a wide range of measures designed to enhance the quality and independence of corporate audits and disclosure under the U.S. securities-regulation regime. The Act applies to public corporations-corporations that are required to file regular financial reports under the Securities Exchange Act of 1934 (Exchange Act). Objections from German corporations and observers were particularly vigorous. At least one German foreign private issuer registered with the SEC has …
Setting A Global Standard: The Case For Accounting Convergence, David Tweedie, Thomas R. Seidenstein
Setting A Global Standard: The Case For Accounting Convergence, David Tweedie, Thomas R. Seidenstein
Northwestern Journal of International Law & Business
As capital markets play an increasingly central role in today's modern economies, policy-makers are confronted with the question of how to assure the continued effective functioning of these markets and, in particular, how to develop a sound financial reporting infrastructure. Recent experience suggests that such a reporting infrastructure must be built on accounting standards that are consistent, comprehensive, and based on clear principles to enable financial reports to reflect underlying economic reality.
Beyond The Alien Tort Claims Act: Alternative Approaches To Attributing Liability To Corporations For Extraterritorial Abuses, Barnali Choudhury
Beyond The Alien Tort Claims Act: Alternative Approaches To Attributing Liability To Corporations For Extraterritorial Abuses, Barnali Choudhury
Northwestern Journal of International Law & Business
At one time, the only social responsibility of a business was to increase its profits. During this period, businesses prized dictatorships for their ability to provide stable environments and consumers were not concerned with either where or by whom the shoes they wore were made. However, the increase in globalization changed perceptions. Multinational corporations ("MNCs") began to benefit immensely from globalization and those outside of the MNC environment started to realize that an MNC's profit gains brought about a corresponding responsibility to manage any adverse effects of producing those gains . Suddenly, a company's success was measured by factors other …
The Alien Tort Claims Act: Temporary Stopgap Measure Or Permanent Remedy, Borchien Lai
The Alien Tort Claims Act: Temporary Stopgap Measure Or Permanent Remedy, Borchien Lai
Northwestern Journal of International Law & Business
As the world has become smaller through technological advances in travel and communication, the international marketplace has grown larger. The United Nations ("U.N.") estimates that the number of multinational corporations tripled between 1988 and 1997 to 60,000. As these corporations increase their investments abroad, they also face proportionately increasing pressure from investors to run successful operations and increase profits. The result of this dynamic is well-documented. Multinational corporations invest heavily in underdeveloped countries where natural resources are abundant and labor is cheap. To facilitate operations in the country, the corporations must establish a rapport with the host governments-and often, in …
Bilateral Investment Treaties And The Possibility Of A Multilateral Framework On Investment At The Wto: Are Poor Economies Caught In Between, Victor Mosoti
Northwestern Journal of International Law & Business
The increased Foreign Direct Investment ("FDI") flows in the past few years have strengthened the belief among many developing countries, especially African countries, that such FDI flows could help in reducing the resource, technology and foreign exchange gaps that constrain their economic development. As a result, many developing countries have beendiligently working to attract foreign investment, for which these countries give some of the highest returns; in the process, these countries make concessions that they would have found unthinkable in the past, when autarchic economic policies were prevalent. For example, due to the liberalization of capital accounts, a foreign investor …
Developmental Trajectories Of Legal Socialization Among Serious Adolescent Offenders, Alex R. Piquero, Jeffrey Fagan, Edward P. Mulvey, Laurence Steinberg
Developmental Trajectories Of Legal Socialization Among Serious Adolescent Offenders, Alex R. Piquero, Jeffrey Fagan, Edward P. Mulvey, Laurence Steinberg
Journal of Criminal Law and Criminology
No abstract provided.
Contractual Liability Of Suppliers Of Defective Software: A Comparison Of The Law Of The United Kingdom And United States, Stephen E. Blythe
Contractual Liability Of Suppliers Of Defective Software: A Comparison Of The Law Of The United Kingdom And United States, Stephen E. Blythe
Northwestern Journal of International Law & Business
The common law of contracts has its roots in medieval England. Traditional contract law, evolved from the age of feudalism, focused on "hard copy" documents and their authentication. Today, we frequently find ourselves entering into virtual, digital contracts. Instead of signing the written document with a seal, we merely type in our name on the computer screen and click on "I accept." Should contract law be changed to accommodate the digital nature of the modem contract and, if so, to what extent should it be changed? A traditionalist may contend that there is no need to completely overhaul contract law …
On The Causes Of Unpredictability Of Federal Circuit Decisions In Patent Cases, Paul M. Janicke
On The Causes Of Unpredictability Of Federal Circuit Decisions In Patent Cases, Paul M. Janicke
Northwestern Journal of Technology and Intellectual Property
No abstract provided.
A Comparative Analysis Of The Impact Of Experimental Use Exemptions In Patent Law On Incentives To Innovate, Kevin Iles
A Comparative Analysis Of The Impact Of Experimental Use Exemptions In Patent Law On Incentives To Innovate, Kevin Iles
Northwestern Journal of Technology and Intellectual Property
No abstract provided.