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Full-Text Articles in Law
Betterment Accounting: A Requiem By The Sec, James M. Van Nostrand
Betterment Accounting: A Requiem By The Sec, James M. Van Nostrand
Law Faculty Scholarship
The railroad industry, unlike almost every other industry, has a depreciation accounting system all its own known as betterment accounting. In sharp contrast to generally-accepted methods of depreciation, such as ratable depreciation, where the cost of the capital asset is systematically expensed over the useful life of the asset, under the betterment practice, the initial cost of track structures is recorded as a nondepreciable asset. Subsequent replacement costs are then charged directly to operating expense as an "adequately reliable" measure of depreciation. Justifications for this unique system of accounting relate primarily to the peculiar nature of railroad track structure-a large …
The Legal Persona: An Essay On The Professional Mask, James R. Elkins
The Legal Persona: An Essay On The Professional Mask, James R. Elkins
Law Faculty Scholarship
The legal profession offers little opportunity for the practitioner to analyze the fundamental constructs underlying the legal system or the dynamics of the lawyering process. Jurisprudence and legal education traditionally have emphasized the external aspects of law, implying that man is a rational decisionmaker who freely controls his life and shapes societal institutions., This approach is unrealistic because it neglects the psychological dimension of man and the complexity of man's behavior. Jurisprudential scholars and legal educators should recognize that a growing body of sophisticated literature in linguistics and anthropology as well as social psychology and psychiatry is also relevant to …
The Four Corners Requirement: A Constitutional Prerequisite To Search Warrant Validity, Patrick C. Mcginley
The Four Corners Requirement: A Constitutional Prerequisite To Search Warrant Validity, Patrick C. Mcginley
Law Faculty Scholarship
No abstract provided.
Vermont Yankee Nuclear Power Corporation V. Natural Resources Defense Council, Inc. Consumers Power Company V. Nelson Aeschliman, Et Al., Patrick C. Mcginley
Vermont Yankee Nuclear Power Corporation V. Natural Resources Defense Council, Inc. Consumers Power Company V. Nelson Aeschliman, Et Al., Patrick C. Mcginley
Law Faculty Scholarship
No abstract provided.