Movie Censorship: A Swiss Comparison

Obscenity and censorship are perhaps the most unsettled areas of constitutional law in this country today. To many, the deep divisions and divergent attitudes of the Justices of the Supreme Court constitute an intolerable state of affairs for a functioning system of jurisprudence. This article will not present a panacea for these problems. But in an area where disagreement abounds, examination of the approach of another legal system can lead to clearer thinking, reorientation of analysis, and a better over-view of the entire area. Since many of the problems which have plagued the courts in this country have likewise been raised in Swiss censorship litigation, the reader should find Swiss solutions enlightening

Detecting Earnings Information in Repurchase Announcements using the Luck of the (Double) Irish

Previous studies disagree about whether open market repurchase announcements contain information about earnings expectations. Using a regulation that made tax haven-using firms’ repurchases more costly as a quasi-natural experiment, I find positive post-repurchase-announcement revisions in earnings expectations for firms using “Double Irish” offshore tax avoidance structures. These results are robust to falsification tests, different types of tax havens, and changes in forecasted and actual earnings. “Double Irish” firms announce fewer repurchase programs than other firms after the regulation, consistent with an increase in their repurchasing costs. These results suggest that certain costly repurchases are announced when outsiders underestimate future earnings

A Study of the Effect of Third Metals on the Wetting Properties of Solders

Solders are not new alloys, since they were known in late Roman times when they were mentioned by Pliny. These solders differed very little from our modern ones. Tertiarium, consisting of one part of tin to two parts of lead, is known today as plumbers solder; and argentarium, consisting of equal parts of lend and tin, is still extensively used for many purposes

Shopping for Computer Restaurant Management Systems

A myriad of computer management systems are available for the restaurant business. The author discusses all aspects of evaluating, purchasing, and using such systems for a restaurant operation

Near Term Computer Management Strategy For Hospitality Managers and Computer System Vendors

In his dialogue - Near Term Computer Management Strategy For Hospitality Managers and Computer System Vendors - by William O\u27Brien, Associate Professor, School of Hospitality Management at Florida International University, Associate Professor O’Brien initially states: “The computer revolution has only just begun. Rapid improvement in hardware will continue into the foreseeable future; over the last five years it has set the stage for more significant improvements in software technology still to come. John Naisbitt\u27s information electronics economy¹ based on the creation and distribution of information has already arrived and as computer devices improve, hospitality managers will increasingly do at least a portion of their work with software tools.” At the time of this writing Assistant Professor O’Brien will have you know, contrary to what some people might think, the computer revolution is not over, it’s just beginning; it’s just an embryo. Computer technology will only continue to develop and expand, says O’Brien with citation. “A complacent few of us who feel “we have survived the computer revolution” will miss opportunities as a new wave of technology moves through the hospitality industry,” says ‘Professor O’Brien. “Both managers who buy technology and vendors who sell it can profit from strategy based on understanding the wave of technological innovation,” is his informed opinion. Property managers who embrace rather than eschew innovation, in this case computer technology, will benefit greatly from this new science in hospitality management, O’Brien says. “The manager who is not alert to or misunderstands the nature of this wave of innovation will be the constant victim of technology,” he advises. On the vendor side of the equation, O’Brien observes, “Computer-wise hospitality managers want systems which are easier and more profitable to operate. Some view their own industry as being somewhat behind the times… They plan to pay significantly less for better computer devices. Their high expectations are fed by vendor marketing efforts…” he says. O’Brien warns against taking a gamble on a risky computer system by falling victim to un-substantiated claims and pie-in-the-sky promises. He recommends affiliating with turn-key vendors who provide hardware, software, and training, or soliciting the help of large mainstream vendors such as IBM, NCR, or Apple. Many experts agree that the computer revolution has merely and genuinely morphed into the software revolution, informs O’Brien; “…recognizing that a computer is nothing but a box in which programs run.” Yes, some of the empirical data in this article is dated by now, but the core philosophy of advancing technology, and properties continually tapping current knowledge is sound