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Book SynopsisTechnology and globalization are uprooting and reshaping daily life. Global supply chains are now deeply embedded, and digital platforms connect almost everyone in complex networks of data and exchange. This flat world is one of tremendous possibility, but it also poses challenges to stability and shared prosperity. In Rules for a Flat World, Gillian Hadfield argues that the legal rules that currently guide global integration are no longer working. They are too slow, costly, and localized for increasingly complex advanced economies, and fail to address issues such as poverty, instability, and oppression for the billions living in the developing world. Hadfield proposes a new set of rules that enhance complex societies and economic interdependence and makes the case for building a more agile infrastructure. In this paperback edition, she presents a new prologue to her sweeping historical overview and vision of the relationship between law and economic and social prosperity.Trade Review[A] thought-provoking book. * Foreign Affairs *Amid a surfeit of works which chronicle how technology has changed the modern world, this book stands out for its rigor and its elevated sense of purpose...Essential. * CHOICE *Overall, Rules for a Flat World is a valuable introduction...Its heady mix of down-to-earth readability and cutting-edge critique and imagination make it a must-read for engaging in this essential design process. * Palma Joy Strand, Design Issues *We give far too little thought to how our institutions work and whether they are doing their job in the midst of rapid social and technological change. This book is a treasure trove of fresh thinking on these deep topics." * Steven Pinker, Johnstone Professor of Psychology, Harvard University, and author of The Better Angels of Our Nature *Rules for a Flat World is a rare book: both an advocacy charter for a more rational and inclusive legal system, and a scholarly tome that tells the story of law, from ancient times to the contemporary. Hadfield's book makes for a most absorbing read and should be of interest to scholars and lay people alike." * Kaushik Basu, Chief Economist and Senior Vice President of the World Bank, and Professor of Economics and C. Marks Professor Cornell University *A thoughtful and thought-provoking look at one of the compelling questions of our time: in the face of massive changes to commerce, culture, and community, can our legal systems and infrastructure adapt to keep pace with the change? Gillian Hadfield answers that question in the affirmative, but with a call to arms that anyone interested in the relationship between law and society should hear. Engagingly written, I highly recommend this book to lawyers, business people, and all of us who are caught up in the arc of global change." * Bruce Sewell, Senior Vice President and General Counsel, Apple *Technology is putting stress on laws that were developed primarily for the industrial revolution. In this fantastic book, Hadfield shows how we got where we are, and demonstrates how markets can help build better law. This book is an essential and delightful read for anyone interested in economics, politics, international relations, the impact of technology on people, and, of course, law." * R. Preston McAfee, Chief Economist, Microsoft *This important book is at once an education and a manifesto. Drawing on economics, jurisprudence and legal history, Hadfield argues with authority that our legal institutions are out of step with advances in the digital world. She calls for greater investment, innovation, and competition in legal services and, crucially, challenges lawyers and policymakers to think very differently about the future role of law in society." * Richard Susskind, co-author of The Future of the Professions *Gillian Hadfield's Rules for a Flat World is a tour de force from an omnivorous intellect. Hadfield moves nimbly between history, sociology, law, and economics to explain how and why we built our modern legal system, and how complex changes in the global economy are forcing it to evolve. Hadfield makes clear that our increasingly wired world requires a new justice system, and opening the legal system to market-driven innovation is the best way to get there. Rules for a Flat World is an amazing accomplishment, and anyone who wants to clearly understand the trends driving change in law and society should put this book at the top of their reading list." * Colin Rule, Founder and COO, Modria.com and former Director of Online Dispute Resolution, eBay and PayPal *The last few decades have witnessed extraordinary growth in complex, efficient and digitized supply chains. These activities create wealth while posing unprecedented challenges for legal institutions. Modes for enforcing contracts had to change, and governments and private actors continue to experiment with responses to piracy of intellectual property and trade secrets. Gillian Hadfield brings uncommon clarity, reach, and depth to her analysis of these trends and their causes. Her important book will open the reader's eyes to the legal challenges shaping all the major economies of the world." * Shane Greenstein, MBA Class of 1957 Professor of Business Administration, Harvard Business School and author of How the Internet Became Commercial *Gillian Hadfield brings together with remarkable clarity what I have seen and have struggled with for a long time in many countries, in many environments: not only do most justice systems not deliver the value they could and should, the design and production machine for getting them to deliver that value is also broken. For the sake of billions of our fellow global citizens and their aspirations we must open up to using markets more as 'problem solving engines', in particular in the lower income countries that are being told to mirror the models that have been used in the West. This is a must read for everybody who senses that good legal infrastructure is a prerequisite for almost everything else." * Sam Muller, CEO HiiL Innovating Justice *Read Rules for a Flat World * it is your future. Hadfield is our Thomas Paine, illuminating the imbalances that have led to the emerging revolution in law. Brilliantly researched, sweeping in scope, Rules for a Flat World not only exposes the factors behind the "quiet crisis" but lays out a plan for correcting it." Eddie Hartman, Founder and Chief Product Officer, LegalZoom *This book is a must read for anyone who believes the legal system can be improved or who wants better results from legal services spending. From an insightful, engaging, and charming exploration of the history of how we came to have our current legal system, to careful analogies to the transformation other industries have experienced in the digital age, to a set of prescriptions for change in the legal system to grow the global economy, Gillian Hadfield never disappoints. I never expected that I would say about a book on the legal system, "I couldn't put it down."" * Mark Chandler, Senior Vice President and General Counsel Cisco Systems *Here in Silicon Valley we pride ourselves on producing radical technological innovations paying but little attention to the messy but critical legal and social issues that require equally radical innovation in our legal systems. In this engrossing book, Hadfield takes us from Athens to modern times to help set the stage for dealing with the kinds of legal complexities we are now starting to encounter, such as autonomous vehicles governed by machine learning algorithms or cloud computing that crosses so many international boundaries that governance issues become almost unfathomable. A fascinating book for fascinating times." * John Seely Brown, former Chief Scientist Xerox and Director Xerox PARC and co-author of The Social Life of Information and The Pragmatic Imagination *A must read if you have ever wondered why law is like it is. Should be compulsory reading for every law student, legal academic, practicing lawyer and regulator. Read it and be entertained, educated, enlightened and inspired to reimagine law as the platform for justice and economic development that this book so skillfully describes." * Rosemary Martin, General Counsel Vodafone Group Plc *In Rules for a Flat World, Hadfield invites us to debate the basic function of law and whether the legal infrastructure we have today is enabling law to effectively play that role in our fast changing world. This debate is very germane in Africa still reeling under colonially inspired legal architecture far removed from the daily life of the people." * Innocent Chukwuma, Regional Director, West Africa, Ford Foundation *Hadfield takes the reader on an exhilarating journey toward her remarkable destination of markets for law and regulation, illuminating waypoints like Silicon Valley, Zimbabwe, and ancient Athens with insights from economics, history, political science, and law." * Paul Brest, former Dean Stanford Law School and former President William and Flora Hewlett Foundation *Rules for a Flat World brings crucial new insights to longstanding problems. Gillian Hadfield, a leading economist and legal scholar, offers an original and compelling account of how to reconstruct the regulatory structures necessary for a complex global economy. This book is essential reading for anyone concerned with fostering innovative and cost- effective legal institutions." * Deborah L. Rhode, Professor Stanford Law School and Director Center on the Legal Profession and Program in Law and Social Entrepreneurship *Table of ContentsPreface Chapter 1: Rethinking what we mean by law Chapter 2: The invention of law Chapter 3: Law and the dancing landscape Chapter 4: The birth of modern legal infrastructure Chapter 5: Building a stable platform for complexity Chapter 6: The flat world Chapter 7: The limits of complexity and the cost of law Chapter 8: Problem-solving through markets Chapter 9: Markets for lawyers Chapter 10: Markets for rules Chapter 11: Life in the BoP Chapter 12: Building law for the BoP Chapter 13: Global markets for BoP legal infrastructure Conclusion

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Book SynopsisWhy stock-market short-termism is not causing severe damage to the American economyAccording to many political leaders, pundits, and corporate lawmakers, stock-market-driven short-termism - when corporations prioritize immediate results in the next quarter over their longer-term interests - is harming the American economy. This view, popular in influential circles, sees short-termism as causing sharply declining research and development (R&D), too many stock buybacks, and severe environmental harm. But the data fits badly with this black-and-white representation of short-termism.Mark J. Roe analyzes the best data on R&D, corporate borrowings and buybacks, and long-term investment trends to show that stock market short-termism is not at the root of these economic problems. The book shows that blaming short-termism overlooks the real causes of declining investment, R&D changes, and environmental deterioration. By pointing to other sources of tension like accelerating technological change, rising political uncertainty, and repeated economic disruptions, Missing the Target argues for a more nuanced understanding of the challenges to the American economy. Roe disproves many of the core claims against short termism. R&D spending, for example, is rising faster than the economy is growing. Its government R&D support that''s been falling. Reversing that decline is the best first target for bettering American R&D.Missing the Target deepens the discussion of the American economy by analyzing the factors that contribute to current trends and by making a bold but straightforward claim: stock market short-termism is not the problem.Trade ReviewRoe argues convincingly why pressure on companies to earn short-term profits isn't causing the harm critics say it is. . . . And that matters for public policy, lawmakers and the dominant narrative in how America's corporations are run. There are plenty of problems, but they need different fixes. . . . [A] must-read for anyone interested in markets and policy.... * James Mackintosh, Streetwise, Wall Street Journal *The idea that short-termism is a problem is so widespread that few people dare to question it. Mark Roe is one of these people. Armed with rigorous evidence and real-life examples, this eye-opening book will change the way you think about short-termism. It has profound implications for companies, investors, policymakers - and the general public's view on the rights and wrongs of capitalism. * Alex Edmans, Professor of Finance, London Business School *In a world of misguided certainties, the view that stock market driven pressure to perform on a quarterly basis drives managements to be damagingly short-term focused is one of the most pernicious. This book is an essential corrective for serious investors, business managers, government policy makers and thoughtful citizens. It is also an invaluable example of careful analysis in the face of overwhelming accepted but false conventional wisdom. * Bruce Greenwald, Columbia Business School *It's so popular to beat up on short termism in the corporate world. But Mark Roe uses rigorous logic and a wealth of data to debunk many of the arguments used by its critics."-Robert C Pozen, Senior Lecturer, MIT Sloan School of Management, Formerly President of Fidelity InvestmentsTable of ContentsIntroduction PART I: Looking for Stock-Market-Driven Short-Termism's Impact on the Economy 1. The Short-Term Problem Perceived 2. Looking for the Economy-Wide Impact 3. The Social Costs of Stock-Market Short-Termism Understood, Clarified, and Defined 4. The Heavy Cost of Misdiagnosis: Missing the Targets PART II: Analyzing the Stock Market's Impact 5. Concept and Evidence for Stock-Market-Driven Short-Termism 6. Concept and Evidence Against It 7. Evaluating the Firm-by-Firm Short-Termism Evidence PART III: The Proposed Solutions' Limited Efficacy-And Their Costs 8. Cures and Their Sharp Limits: Insulating Executives from Financial Markets 9. Cures and Their Sharp Limits: Taxing and Regulating Financial Markets PART IV: The Politics of the Corporate Short-Termism Controversy 10. Confusing Short-Termism with Accelerating Technological Change 11. Short-Termism as Popular Narrative: Connotation, Category Confusion, and Confirmation 12. Political Support at the Top of the Corporation: Executives vs. Shareholders 13. Political Support Outside the Corporation: Popular Opinion vs. Wall Street Conclusion Index

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Book SynopsisJohn C. Coffee Jr, a leading international expert on business and law, traces the evolution of the four main 'gatekeeping' professions: auditors, lawyers, securities analysts, and credit-rating agencies, and examines the role and development of these professions.Table of Contents1: Introduction Part I: What Happened? 2: The Failure of Gatekeepers 3: Explaining Gatekeeper Failure? 4: A Comparative Perspective Part II: The Development of Gatekeepers 5: The Rise, Fall, and Redefinition of the Auditor: From Bookkeeper to Professional to Information Consultant 6: Corporate Attorneys as Gatekeepers: The Short History of a Developing Concept 7: Securities Analysts 8: The Ratings Agencies Part III: The Search for Reform 9: What Went Wrong? 10: What Should Work? (And How to Get There) 11: Conclusion: The Future of Gatekeeping

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Book SynopsisThis book brings together strands of scholarship from law, economics, and political science to explore two key themes: the influence of economic evidence on the discretionary assessments of economic regulators, and the limits of judicial review of economic evidence, supplemented with comparative examination of both UK and US systems.Trade ReviewEffective judicial review is necessary to ensure the legitimacy of modern systems of administrative law enforcement. In view of the increased complexity of cases brought before them, Courts have no choice but to truly engage with economic and scientific evidence, while ensuring the expediency of proceedings. The book of Prof Mantzari, one of the rising stars in the field, is a must read for anyone interested in the role of Courts. Very well researched, inter disciplinary and comparative: in short, an outstanding piece of modern legal scholarship. * Prof Adrien de Hauteclocque, CJEU & Florence School of Regulation *Informatively enhanced for the reader with the inclusion of Figures, Tables, Cases, Legislation, a ten page Bibliography, and a ten page Index, "Courts, Regulators, and the Scrutiny of Economic Evidence" is an especially well written, organized and presented study that is unreservedly recommended for professional, governmental, college, and university library Economics collections and supplemental curriculum studies syllabus. * Midwest Book Review *Informatively enhanced for the reader with the inclusion of Figures, Tables, Cases, Legislation, a ten page Bibliography, and a ten page Index, Courts, Regulators, and the Scrutiny of Economic Evidence is an especially well written, organized and presented study that is unreservedly recommended for professional, governmental, college, and university library Economics collections and supplemental curriculum studies syllabus. * Economic Studies Shelf *This work offers a new and highly effective approach to the study of regulatory practice, particularly by different institutional models, on the use and critical examination of economic evidence. In favouring the methods and practices of the UK's Competition Appeal Tribunal, (the 'CAT') it makes a judgment with which it is very hard to disagree. But the book is valuable as much for the comprehensive coverage of two decades' practice as for the conclusions it reaches. The author is to be congratulated for this timely contribution to the study of regulation. * Peter Freeman CBE, KC (Hon), CAT Chairman 2013-2021 *This book sheds much needed light on how courts engage - or should engage - with economic evidence in regulatory disputes and is a must-read for anyone interested in judicial review and economic evidence in the realm of regulation and beyond. The author's analysis is theoretically solid, methodologically rich and rigorous, and exceptionally insightful and thought-provoking * Dr Andriani Kalintiri, Dickson Poon School of Law, King's College London *Mantzari provides a fascinating account of legal and social science theories relating to how the choice of institutions affects the substance of the law (...) The book is rich in theory and detail. The selection of methods and the normative arguments engage deeply with various strands of scholarship ranging from the theories and history of regulation, to the philosophy of judicial review and comparative institutional analysis. Such debates are presented clearly and informatively, friendly also to those who are not fully immersed in those discussions (...) The book makes notable contributions beyond its immediate research questions and would be of great interest to the study of the institutional development of regulatory authorities and their governance. * Or Brook, Modern Law Review *It deals with an increasingly complex and important area of procedural law, namely the handling of economic evidence by courts and tribunals in - amongst other areas - competition law. In addition to providing really helpful information as regards practice and procedure in many tribunals across the world, the book provides a helpful framework for considering the important questions that arise, and useful pointers as to how such questions might be resolved. It is - for the practitioner, as well as the academic - a key text. * Sir Marcus Smith, President of the UK Competition Appeal Tribunal *Table of Contents1: Introduction 2: Unpacking Economic Evidence 3: Imperfect Alternatives: Actors and Processes for the Review of Economic Evidence in the US and the UK 4: Transforming Discretion 5: From 'Hard Look Review' to 'Thin Rationality' review: The US Courts' Response to Economic Evidence 6: The Institutional Response: Judicial Scrutiny of Economic Evidence at the UK Competition Appeal Tribunal 7: Towards a Complementary Relationship between the Court and the Regulatory Agency in the Realm of Utility Regulation 8: Epilogue

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Book SynopsisFor upper-level undergraduate and MBA students enrolled in an international business law course. August emphasises the diversity and similarity of how firms are currently regulated and governed around the world.Table of Contents Chapter 1: Introduction to International and Comparative Law Chapter 2: State Responsibility and Environmental Protection Chapter 3: Dispute Settlement Chapter 4: The Multinational Enterprise Chapter 5: Foreign Investment Chapter 6: Money and Banking Chapter 7: Trade in Goods Chapter 8: Services and Labor Chapter 9: Intellectual Property Chapter 10: Sales Chapter 11: Transportation Chapter 12: Financing

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Book SynopsisAlmost all a student needs to know about Article 9 of the UCC. The book covers secured transactions from A to Z with examples and answers that will enable a student to test his knowledge and find the answers to the many conundrums in Article 9.

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Book SynopsisA hands-on guide to the most pertinent and critical legal issues facing those who lead and manage tax-exempt colleges and universities Nonprofit Law for Colleges and Universities is a practical, accessible guide to nonprofit law as it is specifically applicable to exempt colleges and universities, and their related entities, such as fundraising foundations, endowment funds, supporting organizations, for-profit subsidiaries, and limited liability companies. Topics discussed will include governance, endowment funds management, the annual reporting requirements, and the unrelated business rules Written by the country''s leading authorities on tax-exempt organizations Features essential, practical legal information in easy-to-understand English Presented in question-and-answer format, divided according to major topic areas that are of interest to those who lead and manage tax-exempt colleges and universities Designed for the mTable of ContentsPreface. About the Authors. Chapter 1 Nonprofit Organizations Law Generally. Nonprofit Law Basics. Federal Tax Law Basics. Chapter 2 Nonprofit Educational Organizations. Education Law Basics. Demographics. Nonprofit Law Basics. Chapter 3 Acquiring and Maintaining Tax-Exempt Status. Nonprofit and Tax-Exempt Entities. Exemption Application Basics. General Procedures. Application Form 1023. Form 1023, Schedule B. Group Exemption. Chapter 4 Acquiring and Maintaining Public Charity Status. Public Charity Law in General. Supporting Organizations in General. Type III Supporting Organizations. General Supporting Organization Questions. Donor-Advised Funds. Chapter 5 Governance. Chapter 6 Private Inurement, Private Benefit, and Excess Benefit Transactions. Introduction. Private Inurement. Private Benefit. Intermediate Sanctions. Chapter 7 Executive Compensation. Concept of the Executive. Payment of Reasonable Compensation. Executive Compensation and the Governing Board. Chapter 8 Legislative Activities. Expenditure Test. Social Welfare Organizations. Trade, Business, and Professional Associations. Reporting Requirements. Chapter 9 Political Campaign Activities. Basic Federal Tax Law Rules. IRS Enforcement Efforts. Federal Election Laws. Reporting Requirements. Chapter 10 Endowment Funds. Endowment Fund Basics. Demographics. Endowment Fund Management. Endowment Fund Investments. Endowment Fund Distributions. Endowment Fund Criticisms. Chapter 11 Scholarships, Fellowships, and Other Student Assistance. Scholarship and Fellowship Law. Other Student Assistance Programs. Chapter 12 Charitable Giving Rules. Charitable Giving Rules Basics. Percentage Limitations. Conditional, Unrestricted, and Restricted Gifts. Unique Forms of Donors. Special Gift Situations. Charity Auctions. Planned Giving. Charitable Remainder Trusts. Pooled Income Funds. Charitable Gift Annuities. Charitable Lead Trusts. Other Gifts of Remainder Interests. Chapter 13 Fundraising Regulation. Federal Law Requirements. State Law Requirements. Chapter 14 Unrelated Business Activities in General. General Unrelated Business Rules. Basic Rules. Debt-Financed Property Rules. Other Unrelated Business Rules. Chapter 15 Contemporary Application of the Unrelated Business Income Rules. Chapter 16 Entity Planning. Joint Venture Basics. Partnerships and Limited Liability Companies. Tax-Exempt Organizations and Joint Ventures. Tax-Exempt Organizations, Partnerships and Limited Liability Companies. Information Reporting. Chapter 17 Annual Information and Other Returns. General Requirements. Return Contents. Unrelated Business Income Tax Returns. Accounting Methods and Financial Statements. Changes in General Operations. Public Inspection and Recordkeeping Requirements. Sanctions. Chapter 18 Disclosure and Distribution Rules. Annual Information Returns. Exemption Applications. Disclosure and Distribution Sanctions. Provision of Goods And Services. Fundraising Disclosure. Other Documents and Requirements. Index.

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Book SynopsisThis title is part of UC Press's Voices Revived program, which commemorates University of California Press's mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1959.

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Book SynopsisThis title is part of UC Press's Voices Revived program, which commemorates University of California Press's mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1959.

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Book SynopsisAlexander Hamilton is commonly seen as the standard-bearer of an ideology-turned-political party, the Federalists, engaged in a struggle for the soul of the young United States against the Anti-Federalists, and later, the Jeffersonian Republicans. This volume counters such conventional wisdom with a new, more nuanced view of Hamilton as a true federalist, rather than a one-dimensional nationalist.Trade ReviewKatherine Brown’s ambitious study of Alexander Hamilton’s statesmanship as revealed through ""the lens of the law” is long overdue. Brown sees Hamilton as a father of American law and ""recasts” him as a founder dedicated to solving the problems of the uniquely American system of federalism. Brown rejects the simplistic notion that Hamilton sought to consolidate all power at the national level and thereby restores a more nuanced understanding of his principles and practices. Brown’s groundbreaking examination of Hamilton’s legal legacy is essential reading for students of the American founding, of American legal history, and of Alexander Hamilton himself."" - Stephen F. Knott, author of Alexander Hamilton and the Persistence of Myth ""Alexander Hamilton and the Development of American Law by Katherine Brown is an important addition to the literature on Alexander Hamilton. Dozens of books have been written on Hamilton the historical figure and on his political ideas, but there is no book, until now, that explores his legal legacy. Bits and pieces of Hamilton’s legal legacy are found in various books and articles, but they do not come close to matching what Brown has accomplished in her lucidly written and well organized book."" - Michael P. Federici, author of The Political Philosophy of Alexander Hamilton""Katherine Brown’s forcefully and persuasively argued book reminds us that Alexander Hamilton’s contributions to the nation included his work in law. He was a founding father of American law whose jurisprudence greatly influenced early American constitutionalism. Scholars generally regard Hamilton as a relentless defender of strong central government, but Brown makes the case for Hamilton’s more balanced federalism and his introduction of the doctrine of corresponding powers. Although he regarded law as an instrument of republican statecraft and is rightly known for his public lawmaking role, Hamilton was also an accomplished courtroom advocate with a large practice. Brown’s work will restore Hamilton to the place he occupied in the history of American law."" - Peter Charles Hoffer, author of Rutgers v. Waddington: Alexander Hamilton, the End of the War for Independence, and the Origins of Judicial Review

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Book SynopsisNew Mexico and Arizona joined the Union in 1912, despite the opposition from some of their residents. The Fiscal Case against Statehood examines the concerns of the people who lost the battle over statehood in the two territories. Moussalli examines their territorial and early state governments' fiscal behavior and reveals that while their fears of steep increases in the cost of government were well-founded, statehood also significantly improved their governments' accountability for their use of the public purse. She concludes that fiscal officials enabled statehood's growth in government by improving the financial reports and processes. Moussalli examines New Mexico's and Arizona's financial reports before and after statehood, and compares them to the state of Nevada's reports as a control. Through detailed, systematic analysis, Moussalli reveals the fiscal costs and accountability gains of statehood for the residents of New Mexico and Arizona. Trade ReviewStephanie D. Moussalli's study of spending changes that occurred when the territories of New Mexico and Arizona became states in 1912 tests the 'Leviathan' model that predicts that with more independence under statehood their governments would increase their taxing and spending. . . Moussalli documents how Arizona and New Mexico after statehood increased their spending over and above what they lost in federal finding. . . . Interesting sidelights in Moussalli's study include how government funds were lost through bank failures, such as occurred during the depression of 1920-21. * Southwestern Historical Quarterly *Moussalli’s book is truly an interdisciplinary study. . . . Historians of the development of nations, and in particular the transition of US territories into States of the Union, will find Moussalli’s analysis of Arizona an New Mexico’s road to statehood informative and innovative. ... A significant contribution of this book to accounting historians, especially those studying US governmental accounting, is the explanations and historical analysis of the financial reporting practices that were in place or were introduced during this period. * Accounting History Review *By illuminating a sparsely populated field, Moussalli shows that financial reports, budgets, audited reports and tax assessments can augment and challenge the written record. 'People say one thing, and do another.' Based on her pioneering analysis one might argue that government financial records are 'public policy' stripped of romance, laying bare the rhetoric and promises of politicians. Daunting and difficult work, Moussalli demonstrates that historical accounting scholarship rewards the diligent and creative scholar willing to stay on the trail. * Economic History Association *By illuminating a sparsely populated field, Moussalli shows that financial reports, budgets, audited reports and tax assessments can augment and challenge the written record. . . .Daunting and difficult work, Moussalli demonstrates that historical accounting scholarship rewards the diligent and creative scholar willing to stay on the trail. * Eh.Net: The Economic History Network *The Fiscal Case Against Statehood clearly shows the diffeculties engendered of getting politics out of property taxes in order to accomplish needed reforms. . . .The resulting book, The Fiscal Case Against Statehood, is a wonderful mix of history, economics, eithics, politics, accounting, and taxation. . . .Moussalli offers strong evidence that citiens' tax burdens did increase as a 'price' for statehood. . . .The list of people who woulod benefit from reading this book is quite long. First, the text is a must-read for state and local officals and politicians of Arizona and New Mexico; residents of both states will also find this account of their predecessors' opposition to statehood enlightening. Second, researchers in the sreas of tax, governmental accounting, history, policial science, economics, and ethics will also find a wealth of information. Third, this book will be a refreshing supplement to many university classes. Fourth, other potential users of this text include those teaching classes in United States history, political science, ethics, and economics who will enjoy the detailed supply of facts, figures and personalities involved in these territories' quest for statehood. * The Journal of the American Taxation Association *The Fiscal Case against Statehood is an interdisciplinary delight. Moussalli deftly blends accounting, history, economics, and public administration into a compelling story about the effects of statehood. Scholars interested in better understanding the growth of government or the evolution of accounting standards will benefit from a close read. -- Joshua Hall, Beloit CollegeThis book is both history of accounting as well as accounting for history. Through her meticulous research into interplay between political structure, politics, fiscal management and accounting, Moussalli’s work makes an impressive contribution to the sparsely populated branch of scholarship—political accounting. Although accounting is often depicted as an afterthought to structure of business and political organizations, Moussalli’s work tells the story of their co-evolution. Students of accounting, organizations, politics, and history will find it a rewarding reading and source of rich examples. A hundred years after creation of the states of New Mexico and Arizona out of territories, this highly readable book could inform the on-going political debate in India on breaking up large states of the union into smaller ones. -- Shyam Sunder, Yale UniversityTable of ContentsAcknowledgments Introduction Part I. The Money Chapter 1. Statehood and Leviathan Chapter 2. New Mexico’s Rocky Fiscal Road to Statehood Chapter 3. Arizona’s Rocky Fiscal Road to Statehood Chapter 4. The Statehood Gamble Chapter 5. The Birth of Leviathan Part II . The Books Chapter 6. Accountability and Statehood Chapter 7. The Talk: Management’s Discussion and Analysis Chapter 8. Accountants at the Service of the State: Reforming Property Tax Administration Chapter 9. Funds, Assets, Liabilities, Fiscal Years, and Report Timing Chapter 10. Interfund Transfers, Federal Subsidies, Revenues and Expenditures, Tax Rates, and Budgets Chapter 11. The Elements of Accountability Chapter 12. Conclusion: Statehood and Accountability, Leviathan and Accountants Appendix

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Book SynopsisAddresses the major lessons about accounting, auditing, taxation, and corporate governance that are illustrated by the collapse of Enron and other major corporate scandals.Trade ReviewNiskanen (chairman of the Cato Institute) presents the second book to result from his organization's project assessing the major policy lessons to be drawn from the collapse of the energy giant Enron....This collection of 20 papers consider broader issuers of corporate governance and regulation, including accounting problems and their alternatives, the failure of the entire Enron auditing chain, provisions of the tax code that influence the character of executive compensation and promote the conditions leading to backruptcy, and corporate governance rules that have shifted power to corporate managers relative to shareholders over the past few decades. * Reference and Research Book News *This is a stimulating and insightful view of the weaknesses of corporate governance and their monitors, and of government policy related to recent corporate scandals. Recommended. * CHOICE *After Enron should be read by all those interested in the regulatory state and the workings of the market place. -- Frank Vibert * European Policy Forum *The big question in corporate governance these days is whether the pendulum has swung too far in the direction of regulation. It comes as no surprise to learn that the Cato Institute, the libertarian-minded Washington think tank, thinks it has. Cato has laid out its case in a book of short, accessible essays titled After Enron....It forces those of us who welcome most of these regulations to think hard and critically about them. * The Review of Higher Education *Table of ContentsChapter 1 Preface Chapter 2 A Crisis of Trust Part 3 Private and Public Actions in Response to the Enron Collapse Chapter 4 Major Private Responses Chapter 5 Political Responses to the Enron Scandal Part 6 Accounting Chapter 7 Don't Count Too Much on Financial Accounting Chapter 8 Corporate Accounting Before and After Enron Part 9 Auditing Chapter 10 Don't Count Too Much on Auditing Chapter 11 The Formal Audit Process Chapter 12 The Market Analysts Chapter 13 Public and Private Rule Making in Securities Markets Chapter 14 Should Congress Repeal Securities Class-Action Reform? Chapter 15 The Business Press as a Corporate Monitor Chapter 16 Lawyers as Corporate Monitors Chapter 17 Bankers as Corporate Monitors Chapter 18 The Credit Rating Agencies Chapter 19 The SEC as a Corporate Monitor Part 20 Taxation Chapter 21 The General Problems of the U.S. Tax System Chapter 22 Compensation, Journalism, and Taxes Chapter 23 Replace the Corporate Income Tax with a Cash-Flow Tax Part 24 Corporate Governance Chapter 25 Corporate Governance Part 26 Major Policy Lessons From the Collapse of Enron Chapter 27 Major Policy Lessons from the Collapse of Enron Chapter 28 Index

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Book SynopsisAfter Enron first describes the conditions that led to the collapse of Enron and other corporate scandals and the concerns that these developments raised among the public, the press, and political officials. The book then describes and evaluates the initial private and public responses to these developments and concludes that most of these responses were unnecessary, harmful, or inadequate. There are four major lessons learned during the post-Enron scandal era: Don''t count too much on financial accounting. Don''t count too much on auditing. The tax system is an important part of the problem. The rules of corporate governance do not adequately serve the interests of general shareholders. After Enron addresses the major lessons for public policy affecting accounting, auditing, taxation, and corporate government. It proposes a set of policy changes to address the lessons learned from the Enron scandal. The first major set of proposed changes would delegate the authority to establish aTrade ReviewNiskanen (chairman of the Cato Institute) presents the second book to result from his organization's project assessing the major policy lessons to be drawn from the collapse of the energy giant Enron....This collection of 20 papers consider broader issuers of corporate governance and regulation, including accounting problems and their alternatives, the failure of the entire Enron auditing chain, provisions of the tax code that influence the character of executive compensation and promote the conditions leading to backruptcy, and corporate governance rules that have shifted power to corporate managers relative to shareholders over the past few decades. * Reference and Research Book News *This is a stimulating and insightful view of the weaknesses of corporate governance and their monitors, and of government policy related to recent corporate scandals. Recommended. * CHOICE *After Enron should be read by all those interested in the regulatory state and the workings of the market place. -- Frank Vibert * European Policy Forum *The big question in corporate governance these days is whether the pendulum has swung too far in the direction of regulation. It comes as no surprise to learn that the Cato Institute, the libertarian-minded Washington think tank, thinks it has. Cato has laid out its case in a book of short, accessible essays titled After Enron....It forces those of us who welcome most of these regulations to think hard and critically about them. * The Review of Higher Education *Table of ContentsChapter 1 Preface Chapter 2 A Crisis of Trust Part 3 Private and Public Actions in Response to the Enron Collapse Chapter 4 Major Private Responses Chapter 5 Political Responses to the Enron Scandal Part 6 Accounting Chapter 7 Don't Count Too Much on Financial Accounting Chapter 8 Corporate Accounting Before and After Enron Part 9 Auditing Chapter 10 Don't Count Too Much on Auditing Chapter 11 The Formal Audit Process Chapter 12 The Market Analysts Chapter 13 Public and Private Rule Making in Securities Markets Chapter 14 Should Congress Repeal Securities Class-Action Reform? Chapter 15 The Business Press as a Corporate Monitor Chapter 16 Lawyers as Corporate Monitors Chapter 17 Bankers as Corporate Monitors Chapter 18 The Credit Rating Agencies Chapter 19 The SEC as a Corporate Monitor Part 20 Taxation Chapter 21 The General Problems of the U.S. Tax System Chapter 22 Compensation, Journalism, and Taxes Chapter 23 Replace the Corporate Income Tax with a Cash-Flow Tax Part 24 Corporate Governance Chapter 25 Corporate Governance Part 26 Major Policy Lessons From the Collapse of Enron Chapter 27 Major Policy Lessons from the Collapse of Enron Chapter 28 Index

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Book SynopsisTrickle-down values have distorted not only our economic thought but also our political thought, our sociology and our concept of the rule of law. The trickle-down policies promoted by the Republican Party are undermining our economy, democracy, institutions and health. We, the American people, must return to liberalism that works.Table of ContentsPreface: A Call to Action Acknowledgements Introduction: Triumph of the Delusion That to Help the Middle Class and Poor Policies Must Help the Rich Rebirth of the Delusion that to Help the Middle Class and Poor Policies Must Help the Rich Ideology and Terminology The Metric and the Argument PART I: THE DELUSIONAL TRICKLE-DOWN CONSERVATIVE REPUBLICAN VIRTUAL REALITY BUBBLE AND LIBERAL REFUSAL TO CONFRONT IT Chapter 1: The Delusional Trickle-Down Conservative Republican Virtual Reality Bubble and the 2012, 2014 and 2016 Elections and Beyond The Romney-Ryan Campaign: “We Built It” On Deception Conservatism’s Moral Universe of “Makers” versus “Takers” Chapter 2: Democrats Must Elaborate on and Sustain an Anti-Trickle-Down Narrative to Defeat Republicans Barack Obama versus Trickle-Down The Liberal Preference to Psychoanalyze The Liberal Inability to Communicate with Middle America PART II: THE TRICKLE-DOWN DELUSIONS Chapter 3: Trickle-Down: Enabling Realization of the Dream to Make the “Holy Rollers Lie Down with the High Rollers” The Shared Authoritarian Hierarchical Vision of Trickle-Down Conservatism’s Elements Conservatism’s Melding of Godliness and Selfishness Trickle-Down Conservatism Mirrors Sixties Liberalism Chapter 4: Trickle-Down Conservatism versus the Facts Facts Confronting the Delusions Supporting the Trickle-Down Delusion How the Facts of Trickle-Down’s Failure Were Hidden in Economic Theory Chapter 5: Trickle-Down Conservatism versus the Classical Liberalism It Claims for Inspiration Liberal Democracy’s Trickle-Up Vision versus the Illiberal Vision of Trickle-Down How Trickle-Down Conservatism Undermines Liberal Democracy The Parallel Evolutions (for the Worse) of Hayek and Conservatism Chapter 6: Trickle-Down Conservatism versus Public Opinion The View from Inside the Bubble: Stay the Trickle-Down Course A Call for a Conservatism That Is Fact Based, Not Faith Based Chapter 7: A Narrative of Trickle-Down Failure: The Productivity/Wage Disconnect The Productivity/Wage Disconnect Failure to Share the Revenues from Productivity Growth Yields Massive Growth in Inequality Why Revenues from Productivity Growth Are Not Shared: We Demand They Not Be Models Illustrating the Effects of Trickle-Down Austerity Causes Slow Growth, Which Increases Deficits A Summary Narrative of Trickle-Down Failure Chapter 8: Trickle-Down’s Rule of Law: Power to the Propertied and Powerful Introduction to the Rule of Law The Privilege Accompanying Property Ownership Institutionalization of the Political Process as a “Free Market”—Rigged in Favor of the Propertied The Bush v. Gore “Second Bite” Doctrine Enunciating Equal Protection Weighted in Favor of the Propertied How “Freedom” Becomes an Anti-Democratic Bludgeon Wielded on Behalf of the Propertied Extending the Rule of the Propertied and Powerful by Other Means The Rule of Law in the “War on Terror” PART III: TRICKLE-UP: THE WAY THE WORLD REALLY WORKS Chapter 9: The Information Revolution, Globalization and Trickle-Down Versus the Poor and Middle Class The Importance of a Job to Social Status and Self-Esteem The Negative Effects of the Information Revolution and Globalization Compounded by Trickle-Down Why the Conservative Culture of Poverty Theory Fails Chapter 10: How Liberal Institutions Work for the Poor and Middle Class The Constancy of Connectedness—and Conflict How Institutions Help Us Prevent Self-Interest from Destroying Humanity Institutions as Mediating Structures and How Conservatism Undermines Them Illiberal Democracy and Totalitarianism “Coercive Democracy” or the “Shock Doctrine”: Trickle-Down’s Ignorance of the Importance of Institutions Applied Abroad with Missionary Zeal Maximizing Institutional Functioning Chapter 11: The Liberal Value of Equality—and Why Government Policies MustSupport a Strong Middle Class Inequality Undermines Our Economy, Democracy, Institutions and Health Inequality Undermines Economic Growth and Social Mobility and Economic and Socio-Political Stability Equality Is a Matter of Life and Death Because Inequality Impairs Health and Shortens Life Spans The Necessity of a Strong Middle Class—in Theory and Evidence Conclusion: Inequality Causes Inequality and Other Problems, Requiring Government Solutions Chapter 12: The Liberal Values of Checks and Balances, Knowledge, Tolerance, Peace and the Rule of Law The System of Societal Checks and Balances Respect for Knowledge Tolerance Peace and Nonviolent Resistance Rule of Law Conclusion: Liberal Values are Necessary Complements to Capitalism and Democracy Chapter 13: Trickle-Up: A Bottom-Up, Post-Bubble Growth Model Based on Growing the Middle Class Preliminary Thoughts on Liberalism and Trickle-Up Trickle-Up Theory from Smith, Tocqueville and Others A Trickle-Up Narrative Chapter 14: Liberal Reclaiming of the American Dream Domestic Policy Recommendations “If You Want to Live Like a Republican, You Have to Vote Democrat” Index

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Book SynopsisTechnology has always fascinated me. Gemini, Apollo, and Star Trek all captivated me as a kid. I managed to marry both law and technology by becoming a tech lawyer. So are we introduced to columnist and practicing lawyer Mark Grossman. Based on a series of previously published articles, Technology Law adopts a reader-friendly approach to the problems and issues faced by those of us who depend on technology to make a livingin other words, just about everyone! Written in the first person, it transitions easily between explanations of why certain laws exist (and what they mean) and suggestions for responding responsibly and effectively.Trade Review...offers useful insight to business people into the practical and legal considerations of technology based activities under U.S. law. * International Journal Of Law and Information Technology, Vol. 15, No. 2 (2007) *A helpful guide to all the legalities you vaguely wondered about as you were rushing to finish a web project - which ones to ignore, which ones to worry about, and which ones you didn't even know existeddddd -- Gerry Oxford * Software Development Consultant *Many a lawyer writes exhaustive (and exhausting!) treatises about their area of legal expertise. Mark Grossman gives business people and lawyers alike straightforward, succinct and down-to-earth advice in a fast moving area of the law. Great to compare notes with a fellow practitioner. -- Dr. Ariel Reich, Senior counsel, major Silicon Valley IT companyThis is a highly recommended workkkkk * American Reference Books Annual *Timely! Mark has written about a very real and current topic. A must read for anyone who has an interest in media, or digital content. And since it is well-written, it manages to take a dull topic and make it a quick fun read. Well done!! -- Daniel DiPierro, executive, major TV news outlet, and executive member, International Media OrganizationA helpful guide to all the legalities you vaguely wondered about as you were rushing to finish a web project - which ones to ignore, which ones to worry about, and which ones you didn't even know existed -- Gerry Oxford * Software Development Consultant *This is a highly recommended work * American Reference Books Annual *

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Book SynopsisTrade ReviewThe book teaches basic techniques for using the USPTO Internet trademark registration search site... * International Journal Of Law and Information Technology, Vol. 15, No. 2 (2007) *Trademarks in the Digital Age provides a concise way to use the digital tools of USPTO [the U.S. Patent and Trademark Office]. Librarians serving inventors, the business community, members of the legal professions, and webmasters (URLs are trademarks) will use this book as a quick reference guide to trademark inquiries. * Public Libraries *...offers entrepreneurs and law students an accessible introduction to contemporary trademark law. The text guides the reader through the process of verifying trademark registration and provides an overview of the history of trademark law. The volume...also features state-by-state listings of institutions participating in the Patent and Trademark Depository Libraries Program. * Reference and Research Book News *Table of ContentsChapter 1 Chapter One: The Value of Trademarks Chapter 2 Chapter Two: What is a Trademark? Chapter 3 Chapter Three: Searching Trademarks Chapter 4 Chapter Four: Searching Designs and Terms Chapter 5 Chapter Five: Establishing Trademark Rights Chapter 6 Chapter Six: Questions and Answers About Trademarks Chapter 7 Appendix: Trademark Depository Libraries Chapter 8 Index

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Book SynopsisBased on a series of previously published articles, Technology Law adopts a reader-friendly approach to the problems and issues facing those of us who depend on technology to make a living. Avoiding technical jargon, this book offers simple explanations of why certain laws exist, what they mean, and suggestions for responding to them responsibly and effectively. In this revised edition, Mark Grossman addresses developments that have taken place over the past five years in the rapidly changing world of technology law. This edition incorporates new and updated articles that address the many changes since the publication of the first edition. The book is logically structured so that, though its chapters deal with a multitude of topics, related articles are grouped together. The book''s broad scope engages with issues in technology law across a wide spectrum of business areas. Those who deal with technology in any capacity will find much value in this important volume.

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