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Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law 81818app手机版下载

Table Of Contents, Seattle University Law Review

Seattle University Law Review

81818app手机版下载Table of Contents


International Tax: Tax Treaties, Kim Brooks 2020 Schulich School of Law, Dalhousie University

International Tax: Tax Treaties, Kim Brooks

OER Texts

81818app手机版下载This compendium of materials is designed to support the study of tax treaties around the world.


South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson 2020 Brooklyn Law School

South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson

Brooklyn Journal of Corporate, Financial & Commercial Law

81818app手机版下载For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover ...


The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello 2020 University of Maine School of Law 81818app手机版下载

The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello

Maine Law Review

81818app手机版下载Eighty-seven percent of managers recently surveyed were willing to commit financial statement fraud. More than half were willing to overstate assets, forty-eight percent were willing to understate loss reserves and thirty-eight percent would "pad" a government contract. These disturbing results are underscored by the financial miseries still brewing in the savings and loan industry, as well as by other corporate and banking financial debacles of the past decade, including Lincoln Savings & Loan, Wedtech, and the Delorean sports car venture scandal. Amidst these financial ruins we find the chronic element of management fraud. Unfortunately for investors and depositors a troublesome number ...


Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman 2020 Purdue University

Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less ...


Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky 2020 Bar-Ilan University - Faculty of Law

Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky

Faculty Scholarship at Penn Law

81818app手机版下载Recent years have witnessed a considerable growth of passive fund at the expense of active funds. This trend picked in 2019, a year that saw passive funds surpass active funds in terms of assets under management. The continuous decline of active funds is a cause for concern. Active funds engage in monitoring of firms and partake of decision-making in companies in their portfolio. The cost of these activities are born exclusively by active funds; the benefits, by contrast, are spread over all shareholders, including passive funds that freeride on the efforts of active funds. The contraction of active funds threatens ...


Obduskey V. Mccarthey & Holthus Llp: Declining To Distinguish Between Judicial And Non-Judicial Foreclosure In Furtherance Of The Fdcpa’S Mission, Moshe Y. Gugenheim 2020 University of Maryland Francis King Carey School of Law 81818app手机版下载

Obduskey V. Mccarthey & Holthus Llp: Declining To Distinguish Between Judicial And Non-Judicial Foreclosure In Furtherance Of The Fdcpa’S Mission, Moshe Y. Gugenheim

Proxy

No abstract provided.


Book Review, Roberto Rosas 2020 St. Mary's University School of Law 81818app手机版下载

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming.


The Case For Individual Audit Partner Accountability, Colleen Honigsberg 2019 Vanderbilt University Law School

The Case For Individual Audit Partner Accountability, Colleen Honigsberg

Vanderbilt Law Review

Despite repeated regulatory interventions, accounting failures continue to persist in companies around the world. In this Article, I explain why regulatory oversight, private enforcement, and firm-level reputational sanctions are unlikely to induce accountants to take optimal levels of care when auditing corporate financials. Instead, our best chance for improving audit quality lies in establishing a market for individual audit partners’ brands—a market that can hold individual auditors responsible for their mistakes.

The Article begins by identifying four key benefits to this approach. First, forcing auditors to be publicly associated with any audit failures occurring on their watch will induce ...


Unlimited Liability For Banks: Deposits As Fraudulent Transfers, Katherine Zampas 2019 St. Mary's University

Unlimited Liability For Banks: Deposits As Fraudulent Transfers, Katherine Zampas

St. Mary's Law Journal

One of a trustee’s most valuable resources in bankruptcy proceedings is his avoidance powers. A trustee is charged with the duty to recover and recapture any property wrongfully removed from the estate by way of fraudulent transfer or preference. In some cases, a trustee has attempted to treat a debtor’s deposit into a bank account as a transfer, rendering it subject to his avoidance powers. Such a result will leave banks collaterally responsible as a transferee for a debtor’s conduct despite their lack of culpability and control over the funds.

81818app手机版下载The definition of transfer within the Bankruptcy ...


Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden 2019 Roger Williams University School of Law 81818app手机版下载

Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School of Law, Michael M. Bowden 2019 Roger Williams University School of Law

The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden

School of Law Conferences, Lectures & Events

No abstract provided.


Toward Fair And Sustainable Capitalism: A Comprehensive Proposal To Help American Workers, Restore Fair Gainsharing Between Employees And Shareholders, And Increase American Competitiveness By Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth And Encouraging Investments In America’S Future, Leo E. Strine 2019 University of Pennsylvania

Toward Fair And Sustainable Capitalism: A Comprehensive Proposal To Help American Workers, Restore Fair Gainsharing Between Employees And Shareholders, And Increase American Competitiveness By Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth And Encouraging Investments In America’S Future, Leo E. Strine

Faculty Scholarship at Penn Law

To promote fair and sustainable capitalism and help business and labor work together to build an American economy that works for all, this paper presents a comprehensive proposal to reform the American corporate governance system by aligning the incentives of those who control large U.S. corporations with the interests of working Americans who must put their hard-earned savings in mutual funds in their 401(k) and 529 plans. The proposal would achieve this through a series of measured, coherent changes to current laws and regulations, including: requiring not just operating companies, but institutional investors, to give appropriate consideration to ...


Jpmorgan Chase London Whale F: Required Securities Disclosures, Arwin G. Zeissler, Giulio Girardi, Andrew Metrick 2019 Yale University

Jpmorgan Chase London Whale F: Required Securities Disclosures, Arwin G. Zeissler, Giulio Girardi, Andrew Metrick

Journal of Financial Crises

On April 13, 2012, JPMorgan Chase (JPM) Chief Financial Officer Douglas Braunstein took part in a conference call to discuss the bank’s first quarter 2012 earnings. Coming just a week after media reports first questioned the risks taken by JPM derivatives trader Bruno Iksil, Braunstein made a series of assertions about the trades. On May 10, JPM finalized its first quarter financial results, which included some disclosures regarding Iksil’s trading that were substantially different from Braunstein’s statements of April 13. At issue is whether the regulatory filings on April 13 and May 10, as well as verbal ...


Jpmorgan Chase London Whale B: Derivatives Valuation, Arwin G. Zeissler, Andrew Metrick 2019 Yale University 81818app手机版下载

Jpmorgan Chase London Whale B: Derivatives Valuation, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

81818app手机版下载After consistently producing positive results through 2011, the JPMorgan Chase (JPM) traders who oversaw the bank’s Synthetic Credit Portfolio (SCP) grew alarmed by a consistent string of losses beginning in January 2012. (The SCP was maintained by JPM to help hedge default risk and was the source of the 2012 London Whale trading loss.) To minimize the losses reported to their superiors until such time that market prices hopefully turned in their favor, the SCP traders began valuing their largest derivative positions in a manner that was not consistent with Generally Accepted Accounting Principles (GAAP) and JPM policy. The ...


Where To Buy Atrisse Skin Cream ?, Maryierseh erseh 2019 University of California, San Francisco

Where To Buy Atrisse Skin Cream ?, Maryierseh Erseh

Maryierseh erseh


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California Board Of Accountancy, Brian Attard, Betsy Gopinath 2019 University of San Diego

California Board Of Accountancy, Brian Attard, Betsy Gopinath

California Regulatory Law Reporter

81818app手机版下载No abstract provided.


Equal Protection Supreme Court Appellate Division Third Department, 2019 Touro College Jacob D. Fuchsberg Law Center

Equal Protection Supreme Court Appellate Division Third Department

Touro Law Review

81818app手机版下载No abstract provided.