THE AICPA IN CRISIS AND HOW IT IMPACTS THE BUSINESS LAW DISPUTE

The American Institute of Certified Public Accountants (AICPA) continues to strengthen the profession's reputation for integrity, objectivity and independence; reinforce core services such as tax, accounting, audit and attestation; and carve out new market space for virtually unlimited business opportunities for CPAs.     

Legislative-policy initiatives as a problem-solving process: The case of technology transfer

Legislative and policy initiatives can be viewed as a problem-solving process that includes the following steps: [1] problem identification, [2] identification of objectives, [3] strategies, [4] evaluation of strategies, [5] decision(s), and [6] implementation. This paper uses policies related to technology transfer as a “test case” issue area. It identifies four historical phases for technology transfer—extension service, space-defense spin-off, intergovermental, international, and technology commercialization—and their related objectives. Seven technology-transfer models are presented for accomplishing these objectives: intermediary mechanisms, decentralized invention management, cooperative research, patent waivers, personal incentives, personnel-exchange programs, and foreign patent rights. Actual examples, evaluation criteria, and resulting decisions are subsequently presented. Finally, implementation issues (regulations, technical assistance and training, and financial considerations) are discussed. Sally A. Rood, a public-sector consultant, recently co-authored a handbook on technology transfer for the US Conference of Mayors. She produces a series of bi-monthly bulletins on economic development for the Academy for State and Local Government and the National Council for Urban Economic Development. She is working on her Ph.D. in Public Administration.     

Annual Index 2002

China's rural land rights regime is being reformed. Most explanations for the reforms focus on the efficiency effects anticipated from the strengthening of villagers' land rights. In contrast, this article argues that rural land rights reforms are intended to resolve the intra-state and state-society contention generated by China's market transition and globalization, and to mediate villagers' dispossession of their land and their transformation into a proletariat.     

Complicating Complicity: Aiding and Abetting Causing Death by Dangerous Driving in R v Martin

The law of complicity, particularly relating to joint enterprise liability, appears to becoming more and more complicated. Cases on secondary liability for murder in the Court of Appeal demonstrate that this area of law is difficult to interpret and to apply. Even more complex is the question of how to apply these cases to offences other than murder. This case note attempts to address the Court of Appeal's questions in the case of R v Martin as to how the jury ought to be directed in a case of aiding and abetting causing death by dangerous driving.     

Law From Below: Women's Human Rights and Social Movements in New York City

Despite the ambivalent history of the domestic application of human rights in the United States, human rights increasingly offer important resources for American grassroots activists. Within the constraints of U.S. policy toward human rights, they provide social movements a kind of global law "from below": a form of cosmopolitan law that subalterns can use to challenge their subordinate position. Using a case study from New York City, we argue that in certain contexts, human rights can provide important political resources to U.S. social movements. However, they do so in a diffuse way far from the formal system of human rights law. Instead, activists adopt some of the broader social justice ideas and strategies embedded within human rights practice.