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614 full-text articles. Page 1 of 14.

Book Review, Roberto Rosas 2019 St. Mary's University School of Law

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming


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

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

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

Journal of Financial Crises

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


Wouldn't it be decent on the off chance that you could generally realize what was in each item you requested? We figure it would be incredible if all your purchasing needs could work out as expected. Shockingly, a few items like this don't list the fixings on the Official Rejuve Cream Website. There could be numerous explanations behind this, yet the greatest one is most likely just sluggishness. We don't have a clue about what's in this item.


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

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

No abstract provided.


Spotify’S Direct Listing: Is It A Recipe For Gatekeeper Failure?, Brent J. Horton 2019 Fordham University

Spotify’S Direct Listing: Is It A Recipe For Gatekeeper Failure?, Brent J. Horton

SMU Law Review

On April 3, 2018, Spotify Technology S.A.—a music streaming company valued in excess of $20 billion—went public by direct listing on the New York Stock Exchange (NYSE).A direct listing is distinguishable from the more traditional initial public offering (IPO) in a number of ways, but the most important for purposes of this Article is that it foregoes the traditional underwriter.

First, this Article explains direct listings, why a company would choose to go public by direct listing, and the mechanics of a direct listing.

Second, this Article explains that a direct listing—with its reliance on ...


The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman 2019 Olivet Nazarene University

The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman

Scholar Week 2016 - present

The Sarbanes-Oxley Act of 2002 established the role of the Chief Financial Officer (CFO) over financial reporting in public companies. Prior research had demonstrated that the CFO of a company who was a CPA, female, had industry experience, or had prior CFO experience had implications on the quality of the company’s financial reporting. This quantitative study examined the relationship of these characteristics between the existing audit committee members (N = 331) and a newly-hired CFO (N = 93) in public healthcare companies. The extent to which audit committee members’ characteristics may have influenced the hiring of a new CFO to have ...


Treating Apples Like Oranges: The Benefits Of Exempting Community Banks From The Volcker Rule, Gregory Butz 2019 Texas A&M University School of Law (Student)

Treating Apples Like Oranges: The Benefits Of Exempting Community Banks From The Volcker Rule, Gregory Butz

Texas A&M Law Review

In response to the Financial Crisis of 2008 and the Great Recession that followed, Congress passed the Dodd–Frank Wall Street Reform and Con- sumer Protection Act in 2010. The Volcker Rule is a controversial section of the Dodd–Frank Act that prohibits all banks, no matter their size, from pro- prietary trading and entering into certain relationships with private equity funds. But the Volcker Rule forces banks to incur significant costs to ensure compliance. While Big Banks have the capital and infrastructure to comply with the Volcker Rule, small Community Banks often do not. This gives Big Banks an ...


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.


Navigating Sino-American Business Relationships, Ryan Stenquist 2019 Brigham Young University Marriott School

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.


Exploring The Legal Issues Of Blockchain Applications, Nathan Fulmer 2019 The University of Akron

Exploring The Legal Issues Of Blockchain Applications, Nathan Fulmer

Akron Law Review

A decade ago, blockchain technology made its mainstream debut with the introduction of Bitcoin, a cryptocurrency that has generated a lot of buzz in the financial sector. Blockchain’s elegantly simple way of securely and reliably recording data gives the technology the power to disrupt multiple industries. Cryptocurrencies and smart contracts are blockchain’s most common applications, but it can be implemented in a variety of ways.

This article examines blockchain’s core characteristics and mechanics as they apply to its common applications like cryptocurrency and smart contracts, as well as other transactional uses. The author presents some of the ...


Supplemental Nutrition Assistance Program (Snap): Uncovering The Fraud, Ada Torres 2019 La Salle University

Supplemental Nutrition Assistance Program (Snap): Uncovering The Fraud, Ada Torres

Economic Crime Forensics Capstones

The Supplemental Nutrition Assistance Program (SNAP), once labeled the Food Stamp Program, was constructed mainly to boost low-income households’ capabilities in regards to purchasing food in order to maintain a satisfactory nutritional, low-cost diet. The program accomplishes this by providing benefits as a supplemental income to recipients in order to allow them to purchase certain foods. The federal government supplies the funds for the benefits and transfers the obligation to the states as far as administrating the program. Specifically, the Food and Nutrition Service (FNS) is liable for defining the program regulations and confirming that the states are complying with ...


Money Laundering Through Cryptocurrencies, George Forgang 2019 La Salle University

Money Laundering Through Cryptocurrencies, George Forgang

Economic Crime Forensics Capstones

Bitcoin, the world’s first cryptocurrency, was first introduced in 2009, by Satoshi Nakamoto. While many believe the name is a pseudonym, and the true identity of the creator(s) is unknown, it is an undisputed fact that cryptocurrencies have introduced an indelible change to monies worldwide. Consequently, cryptocurrencies have also introduced a plethora of new opportunities for money laundering activity.

While cryptocurrencies follow the same three-step laundering process of placement, layering, and integration, the activity can be more difficult to detect due to the anonymous nature of cryptocurrencies. Moreover, while traditional schemes such as smurfing or gambling at a ...


Regulating Offshore Finance, William J. Moon 2019 University of Maryland Francis King Carey School of Law

Regulating Offshore Finance, William J. Moon

Faculty Scholarship

From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.

While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the ...


Directed Gifts, Love Offerings And The Uncertain Guidance Of Irs Publication 526 For Donors And Donees To Non-Profit Organizations: Literature Review, Victoria Liggett 2019 Georgia Southern University

Directed Gifts, Love Offerings And The Uncertain Guidance Of Irs Publication 526 For Donors And Donees To Non-Profit Organizations: Literature Review, Victoria Liggett

University Honors Program Theses

Love offerings are donations given to an identified beneficiary of a non-profit organization. It can be challenging for tax experts to make accurate tax assessments based on such offerings and enormously difficult for the layperson. This is exacerbated by the unclear directives of the IRS, which include the sometimes nearly inscrutable guidelines of IRS Publication 526. The lack of clarity makes this a hazard for accountants and attorneys involved in tax preparation. Against this backdrop, this paper provides a literature review exploring the history of the issues, current guidelines as decided by court cases, and research done with regards to ...


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