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2004

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Articles 1 - 30 of 58

Full-Text Articles in Law

Weir River Estuary: Land Protection Plan, Chantal Lefebvre, Michelle Portman Dec 2004

Weir River Estuary: Land Protection Plan, Chantal Lefebvre, Michelle Portman

Urban Harbors Institute Publications

If economic growth were the only measure of a community’s health and vitality, then the communities of Cohasset, Hingham, and Hull are fairing well. But this economic success is generally accompanied by changes in the physical landscape that can be unsettling for residents, especially when it means more development and expansion at the expense of culturally and socially important open space areas such as parks, woods, and marshes. The rapid pace and fragmented nature of such sprawling development gives communities little opportunity to come to terms with the long-term impacts, which in turn can lead to a sense of ...


Icarus In The Boardroom, Introduction, David A. Skeel Jr. Dec 2004

Icarus In The Boardroom, Introduction, David A. Skeel Jr.

Faculty Scholarship at Penn Law

Americans have always loved risk takers. Like the Icarus of ancient Greek lore, however, even the most talented entrepreneurs can overstep their bounds. All too often, the very qualities that make Icaran executives special - self-confidence, visionary insight, and extreme competitiveness - spur them to take misguided and even illegal chances. The Icaran failure of an ordinary entrepreneur isn't headline news. But put Icarus in the corporate boardroom and - as this book vividly demonstrates - the ripple effects can be profound. Ever since the first large-scale corporations emerged in the nineteenth century, their ability to tap huge amounts of capital and the ...


Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold Nov 2004

Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold

Boston College Law School Faculty Papers

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a ...


Just Measures: A Methodology For Assessing The Global Value Added Of Corporate Activities, Alexander A. Boni-Saenz, Chih-Hung Chang, Ajan Reginald, Ravi Kacker Nov 2004

Just Measures: A Methodology For Assessing The Global Value Added Of Corporate Activities, Alexander A. Boni-Saenz, Chih-Hung Chang, Ajan Reginald, Ravi Kacker

All Faculty Scholarship

This article accepts the premise of stakeholder theory, which asserts that corporations, like other human-run entities, have obligations to all parties affected by their actions. As such, corporations should be given suitable credit for projects that add value for these stakeholders, as well as held accountable for any damage done. To provide this credit and accountability, measurement is necessary. The methodology of measurement for corporate social value creation is in its infancy. Models are incomplete, measures are not validated, and methods used to estimate net value accumulated from different domains need improvement. This article builds on one model of global ...


2004 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library Oct 2004

2004 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti


The Effects Of Malpractice Tort Reform On Defensive Medicine, Katherine D. Hennesy, Heather M. O'Neill Oct 2004

The Effects Of Malpractice Tort Reform On Defensive Medicine, Katherine D. Hennesy, Heather M. O'Neill

Business and Economics Faculty Publications

Positive defensive medicine occurs when physicians order additional tests or procedures primarily to avoid malpractice liability. This paper shows the degree of defensive medicine occurring across states is related to the malpractice environment in the states. As the environment changes due to malpractice tort reform, defensive medicine practices also change. This paper shows the existence of positive defensive medicine and how it adds to total health care expenditures for head trauma victims in 23 states in 2000. Moreover, given different malpractice environments across states, we witness variations in defensive medicine practices leading to differences in health care expenditures.


Institute Brief: Taking The Mystery Out Of Customer Service, Heike Boeltzig, Lora Brugnaro, Cecilia Gandolfo, Amy Gelb, Karen Zimbrich, Lara Enein-Donovan, Cindy Tsui, Joy Gould Oct 2004

Institute Brief: Taking The Mystery Out Of Customer Service, Heike Boeltzig, Lora Brugnaro, Cecilia Gandolfo, Amy Gelb, Karen Zimbrich, Lara Enein-Donovan, Cindy Tsui, Joy Gould

The Institute Brief Series, Institute for Community Inclusion

With the current emphasis on universal access to employment services for all members of the community, the workforce development field needs to evaluate service delivery. A "mystery shopper" program is one of many evaluation tools available to ensure continuous quality improvement and customer satisfaction. This technique allows organizations to collect data on the experiences of One-Stop Career Center customers from the customer perspective. The brief includes a sample shopper questionnaire.


Economic Engagement: An Avenue To Employment For Individuals With Disabilities, William Kiernan, John Halliday, Heike Boeltzig Oct 2004

Economic Engagement: An Avenue To Employment For Individuals With Disabilities, William Kiernan, John Halliday, Heike Boeltzig

All Institute for Community Inclusion Publications

The role that employment has played for persons with disabilities over the past several decades has moved from one of no engagement in the workforce to a realization that persons with disabilities can work and are interested in working. The shrinking workforce has increased employers' interest in looking at the full range of potential workers, including those previously considered unemployable. The growing economy—coupled with the declining birth rate, the increase in technology and supports for a diverse workforce, and the increasing expectation that all persons should be provided with the opportunity to work—has led to a new view ...


A Model Financial Statement Insurance Act, Lawrence A. Cunningham Sep 2004

A Model Financial Statement Insurance Act, Lawrence A. Cunningham

Boston College Law School Faculty Papers

Building on companion work investigating the efficacy of financial statement insurance (FSI) as an alternative to traditional auditor liability, this Article presents the terms of a national enabling statute to implement this concept. The Model Financial Statement Insurance Act uses the architecture of the U.S. Trust Indenture Act of 1939. It authorizes issuer application for qualification, in connection with annual proxy statement filings, of policies of financial statement insurance. The Model FSI Act deems a series of provisions necessary to achieve securities law objectives to be part of all financial statement insurance policies so proposed, and requires insurers to ...


Designing A Pre-Apprenticeship Model For Women Entering And Succeeding In The Construction Trades, Susan Moir Scd, Elizabeth Skidmore Sep 2004

Designing A Pre-Apprenticeship Model For Women Entering And Succeeding In The Construction Trades, Susan Moir Scd, Elizabeth Skidmore

Labor Studies Faculty Publication Series

It has been over a quarter century since the Carter administration set a goal of increasing the number of women working in the construction industry to 6.9% of the workforce. It is often overlooked that the stated intent of this policy initiative was for women to make up 25% of construction workers by the year 2000 (Eisenberg, 1999). While some isolated projects have met or exceeded the 6.9% target, the number of women working in the construction trades nationally increased in the first few years after 1979, but leveled off at under 3% in the early 1980’s ...


Keeping Farmers On The Land: Adding Value In Agriculture In The Veneto Region Of Italy, Roxanne L. B. Clemens Sep 2004

Keeping Farmers On The Land: Adding Value In Agriculture In The Veneto Region Of Italy, Roxanne L. B. Clemens

MATRIC Briefing Papers

Italy's relatively small area, high population density, and high land and labor costs have created the challenges of ensuring profitably for agricultural producers, slowing urban encroachment onto arable land, and keeping farm families on land that has been handed down within the families for generations. As part of the solution to these issues, the European Union is enacting policies to reduce producer dependence on direct subsidies while increasing the competitiveness of agricultural products and returns to producers, reinvigorating rural communities, and encouraging environmentally sound production methods. These regulations provide incentives for producers to add value to their products by ...


Analysis Of Bankruptcy Law Provisions In New Member Eu Countries: Global Competitive Strategy Implications For Multinational Corporations, Francis J. Brewerton, Jane Lemaster Sep 2004

Analysis Of Bankruptcy Law Provisions In New Member Eu Countries: Global Competitive Strategy Implications For Multinational Corporations, Francis J. Brewerton, Jane Lemaster

International Business and Entrepreneurship Faculty Publications and Presentations

Globalization has been responsible for a number of ongoing interrelated trends including an accelerated worldwide movement toward economic integration, an ongoing proliferation of new multinational corporations, a widening search for new economic opportunities by multinational corporations, and an increasing concern for and attention to bankruptcy as a contingency strategy for multinational corporations when primary strategies catastrophically fail. The economic benefits associated with the removal of trade barriers is also attracting new member countries to the EU and other trading blocks but these new member countries’ bankruptcy law provisions may have uncertain contingency strategy implications for MNC’s.

This paper comprises ...


Achieving Health And Safety In The Building And Repair Of Ships And Boats, William Murphy, James Nicholson, Valerie Carter, Jane Crouch Sep 2004

Achieving Health And Safety In The Building And Repair Of Ships And Boats, William Murphy, James Nicholson, Valerie Carter, Jane Crouch

Bureau of Labor Education

In 2002 there were over 5,500 fatalities reported by industries in the United States. A total of 4.7 million injuries and illnesses were reported in private sector workplaces in 2002, resulting in a rate of 5.3 cases per 100 equivalent fulltime workers. The Liberty Mutual 2002 Workplace Safety Index estimates that direct costs for occupational injuries in 1999 rose to $40.1 billion, with indirect costs reaching over $200 billion. Shipyard work is very hazardous, with an injury-illness incidence rate of 16.6 that is more than twice that of construction and general industry.4 While boatyard ...


Instructors' Manual On Achieving Health And Safety In The Building And Repair Of Ships And Boats, William Murphy, James Nicholson Sep 2004

Instructors' Manual On Achieving Health And Safety In The Building And Repair Of Ships And Boats, William Murphy, James Nicholson

Bureau of Labor Education

This instructors' manual contains step by step approaches that instructors can use when teaching from the project book entitled: Achieving Health and Safety in the Building and Repair of Ships and Boats. The chapters in this manual match those contained in the book.


Agenda: Energy Field Tour 2004, University Of Colorado Boulder. Natural Resources Law Center Aug 2004

Agenda: Energy Field Tour 2004, University Of Colorado Boulder. Natural Resources Law Center

Energy Field Tour 2004 (August 4-6)

Tour (day trips along the Front Range, originating in Boulder) held August 4-6, 2004.

Summary: Assorted articles, maps, brochures, and other materials prepared for participants of the tour

Contents:

2004 energy field tour agenda -- Mission and vision of the Natural Resources Law Center -- Natural Resources Law Center, University of Colorado School of Law : a brief introduction -- Boulder area street map 4 -- Chatauqua area map -- [Bus] Route 203/225 : Boulder/Lafayette/Baseline -- Boulder-Lafayette via Baseline [bus schedules]

WEDNESDAY, AUGUST 4, 2004: OIL & GAS PRODUCTION FACILITIES AND PLATTEVILLE GAS PROCESSING FACILITY: 'Our next shortage', The Washington Post, June 23, 2004 / Robert J. Samuelson -- Testimony of Bruce Thompson before the Committee on Natural Resources, U.S. Senate, July 10, 2003 / Bruce Thompson -- 'Power play : residents challenge government and energy industry as rising demands for fuel meet declining production in San Juan Basin', Santa Fe New Mexican.com, Saturday, May 22, 2004 / Jeff Tollefson -- 'US Rockies gas focus points up need for access, risk takers, infrastructure', Oil & Gas Journal, May 3, 2004 / M. Ray Thomasson, Paul E. Belanger, Lance Cook -- 'World gas : North America; tougher times ahead', Petroleum Economist, May 17, 2004 -- CALPINE ROCKY MOUNTAIN ENERGY CENTER: Calpine : about us ... business units / Calpine ...


Inside Unlv, Holly Ivy De Vore, Carol C. Harter, Stuart Mann Jul 2004

Inside Unlv, Holly Ivy De Vore, Carol C. Harter, Stuart Mann

Inside UNLV

No abstract provided.


Intellectual Property Law And The Boundaries Of The Firm, Oren Bar-Gill, Gideon Parchomovsky Jun 2004

Intellectual Property Law And The Boundaries Of The Firm, Oren Bar-Gill, Gideon Parchomovsky

Faculty Scholarship at Penn Law

Arrow's disclosure paradox implies that information that is not afforded legal protection cannot be bought or sold on the market. This paper emphasizes the important relationship between the paradox of disclosure and the boundaries of the firm question. Only legally protected inventions, i.e., patented inventions, may be traded; pre-patent stages of the innovation process may not. Consequently, by force of law, rather than by the guidance of economic principle, pre-patent innovation must be carried out within the boundaries of a single firm.


Choosing Gatekeepers: The Financial Statement Insurance Alternative To Auditor Liability, Lawrence A. Cunningham Jun 2004

Choosing Gatekeepers: The Financial Statement Insurance Alternative To Auditor Liability, Lawrence A. Cunningham

Boston College Law School Faculty Papers

Positioned in a lively current debate concerning how to design auditor incentives to optimize financial statement auditing, this Article presents the more ambitious financial statement insurance alternative. This breaks from the existing securities regulation framework to draw directly on insurance markets and law. Based on upon an evaluation of major structural and policy-related features of the concept, the assessment prescribes a framework to permit companies, on an experimental-basis and with investor approval, to use financial statement insurance as an optional alternative to the existing model of financial statement auditing backed by auditor liability. The financial statement insurance concept, pioneered by ...


Technology Worth Patenting, Thomas G. Field Jr Jun 2004

Technology Worth Patenting, Thomas G. Field Jr

Law Faculty Scholarship

Inevitably scarce resources are better invested in deciding which [patent] applications are worth filing and seeking the broadest defensible claims for those that are chosen. Whether a patent can be obtained for less than, say, $10,000 is the wrong question. Whether a patent is worth having is the better question—particularly from the standpoint of prospective licensees.


Geographical Indications And Property Rights: Protecting Value-Added Agricultural Products, Bruce A. Babcock, Roxanne L. B. Clemens May 2004

Geographical Indications And Property Rights: Protecting Value-Added Agricultural Products, Bruce A. Babcock, Roxanne L. B. Clemens

MATRIC Briefing Papers

Since 1992, the European Union has protected high-quality agricultural products based on geographical origin using designations of geographical indications (GIs). U.S. producers and processors can obtain a type of trademark called a certification mark, which provides similar protections to that of GIs but protects products only within the United States. In the current round of the World Trade Organization (WTO) negotiations, the European Union and other countries are seeking to expand protection through GIs. If they achieve the full range of protection they are seeking, many U.S. producers and processors could no longer use many product names currently ...


Inside Unlv, Gian Galassi, Andy Grossman, Donna Mcaleer, Jennifer Vaughan, Carol C. Harter, Ronald Yasbin May 2004

Inside Unlv, Gian Galassi, Andy Grossman, Donna Mcaleer, Jennifer Vaughan, Carol C. Harter, Ronald Yasbin

Inside UNLV

No abstract provided.


Facilitating Auditing’S New Early Warning System: Control Disclosure, Auditor Liability And Safe Harbors, Lawrence A. Cunningham Apr 2004

Facilitating Auditing’S New Early Warning System: Control Disclosure, Auditor Liability And Safe Harbors, Lawrence A. Cunningham

Boston College Law School Faculty Papers

This Article considers the interplay between new auditing standards governing audits of internal control over financial reporting and pre-existing legal standards governing auditor liability for audit failure. The interplay produces skewed liability incentives that, if unadjusted, threaten to impair the objective of this new control-audit regime. The regime’s objective is, in part, to provide an early warning to financial statement users when current financial statements are reliable but control weaknesses indicate material risk of a company’s future inability to produce reliable financial statements. To be meaningful, auditor disclosure of material weaknesses and potential effects is necessary. While liability ...


Textualism And Tax Shelters, Noel B. Cunningham, James R. Repetti Apr 2004

Textualism And Tax Shelters, Noel B. Cunningham, James R. Repetti

Boston College Law School Faculty Papers

A substantial debate about the approaches employed by courts to interpret statutes and regulations has developed during the last decade. Some have argued that the search for a statute's meaning and purpose should focus on the text, itself, and should not include consulting legislative history. In contrast, others have argued that it is difficult to determine the meaning of a statute without consulting legislative history to determine the legislature's purpose for the statute. The debate about the appropriate method for interpreting statutes underlies a crisis in the administration of tax law. The recent proliferation of tax shelters has ...


Inside Unlv, Gian Galassi, Carol C. Harter, Jeffrey Koep Apr 2004

Inside Unlv, Gian Galassi, Carol C. Harter, Jeffrey Koep

Inside UNLV

No abstract provided.


The Tax Efficiency Of Stock-Based Compensation, Michael S. Knoll Mar 2004

The Tax Efficiency Of Stock-Based Compensation, Michael S. Knoll

Faculty Scholarship at Penn Law

Over the last two decades, the use of company stock and options thereon to compensate and motivate employees has become widespread. Defenders of stock-based compensation argue that it creates value for shareholders because it encourages employees to work harder and with a common purpose. Critics, however, are less sure and stock-based compensation has come under heavy attack from investors, commentators and academics. Critics argue that it imposes excessive risk on employees and overstates net income. To date, there has been very little detailed legal or economic analysis of the tax efficiency of stock-based compensation. What serious work there has been ...


Independent Legal Significance, Good Faith, And The Interpretation Of Venture Capital Contracts, D. Gordon Smith Mar 2004

Independent Legal Significance, Good Faith, And The Interpretation Of Venture Capital Contracts, D. Gordon Smith

Faculty Scholarship

Venture capital contracts are inherently incomplete. When interpreting such contracts, courts could deal with the expectations of parties formally by inquiring only about the plain meaning of the contract or qualitatively by enforcing the presumed expectations of the parties, regardless of whether those expectations are expressed in the contract. The Delaware courts have opted for a formal approach. In doing so, they appear to be engaged in an effort to force contracting parties toward completeness. While the duty of good faith appears to respond to the inevitable incompleteness of contracts, the courts largely ignore this duty in preferred stock cases ...


Inside Unlv, Gian Galassi, Carol C. Harter, Kenneth E. Marks Mar 2004

Inside Unlv, Gian Galassi, Carol C. Harter, Kenneth E. Marks

Inside UNLV

No abstract provided.


Inside Unlv, Katrina Hudak, Carol C. Harter, James Frey Mar 2004

Inside Unlv, Katrina Hudak, Carol C. Harter, James Frey

Inside UNLV

No abstract provided.


A New Player In The Boardroom: The Emergence Of The Independent Directors' Counsel, Geoffrey C. Hazard Jr., Edward B. Rock Mar 2004

A New Player In The Boardroom: The Emergence Of The Independent Directors' Counsel, Geoffrey C. Hazard Jr., Edward B. Rock

Faculty Scholarship at Penn Law

Over the last thirty years, the independent directors have occasionally been represented by independent counsel. Instances include: special litigation committees reviewing derivative suits; independent committees in parent subsidiary mergers and MBOs; and internal investigations of misconduct. We predict that, with the additional legal requirements imposed on independent directors by the Sarbanes Oxley Act and related changes to SEC rules and Stock Exchange listing requirements, the independent directors, especially those on the Audit Committee, increasingly will be represented on a continuing basis by independent legal counsel. Out of this will emerge a new figure in the board room: the Independent Directors ...


Ethics And The 21st Century University, Judith Bailey Feb 2004

Ethics And The 21st Century University, Judith Bailey

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University