The origins and evolution of French costing systems

Includes bibliographical references (p.25-28)

The Essentials of a Law Establishing an International Court

The First Hague Conference created the permanent Court of Arbitration, which was its highest achievement. The Second Hague Conference proposed the establishment of an International Court of Prize and a Court of Arbitral Justice, and upon these its fame will forever endure. In the First Conference the idea of the creation of an International Court had been promptly laid aside as soon as it was suggested, it being regarded as impracticable, if not impossible. The acceptance of the proposal by forty-five nations in the Second Conference marks the rapid progress of this movement

Methane Emissions and Ammonia Volatilization from Drill-Seeded, Delayed-Flood Rice on a Silt-Loam Soil in Arkansas

The Environmental Protection Agency (EPA) currently uses a single methane (CH4) emissions factor of 160 kg CH4-C ha-1 for a primary rice (Oryza sativa L.) crop. The emissions factor is based on studies that do not adequately represent current management practices in Arkansas. Another concern is pre-flood fertilizer nitrogen (N) management, as the common N source, urea, is prone to loss via ammonia (NH3) volatilization. Thus, the objective of this research was to investigate trace gas emissions from rice on a silt-loam soil, including CH4 emissions as influenced by nitrogen (N) fertilization (i.e., optimal N and no N) in 2011, and previous crop [i.e., soybean (Glycine max L.) or rice] and cultivar (i.e., semi-dwarf, standard-stature, and hybrid) in 2012, and to assess the impact on grain yield of ammonia (NH3) volatilization from preflood urea application with and without the urease inhibitor N-(n-butyl) thiophosphoric triamide (NBPT). A chamber-based method was used to measure methane fluxes and linear interpolation and numerical integration between individual sample dates was performed to determine seasonal emissions. Ammonia volatilization was measured using semi-open static chambers. In 2011, no differences (P \u3e 0.05) were measured in CH4 emissions due to N fertilization where mean annual emissions were 195 kg CH4-C ha-1. Methane emissions in 2012 were greater (P \u3c 0.05) when rice was the previous crop (184 kg CH4-C ha-1) compared to when soybean was the previous crop (127 kg CH4-C ha-1), and emissions were greater from the semi-dwarf pure-line cultivar (169 kg CH4-C ha-1) and standard-stature pure-line cultivars (186 kg CH4-C ha-1), which did not differ, compared to the hybrid cultivar (111 kg CH4-C ha-1). Ammonia volatilization was reduced (P \u3c 0.05) and grain yield increased when using NBPT compared to untreated urea. Methane results suggest the EPA\u27s emissions factor potentially overestimates CH4 emissions in Arkansas, as 70% of rice production follows soybean and 50% of production is from hybrid rice. Results also indicate NH3 volatilization can be reduced by the usage of NBPT. Thus, trace gas emissions measurements from rice will improve long-term sustainability assessments of rice

Change of Domicil

Domicil of origin is distinguished from domicil of choice. Domicil of origin is the domicil which every one receives at birth, while domicil of choice is that which is acquired by the voluntary act of the party. Changes from domicil of origin to domicil of choice, or from one domicil of choice to another of choice, often involve important and interesting inquiries, to some of which attention is invited. In a former article we had occasion to consider the law of domicil in its relation to married women, infants and persons under guardianship. It then appeared: 1. That a married woman could not acquire a domicil of choice separate from that of her husband–that her domicil could only be changed by her husband, except in those cases in which he had been guilty of such dereliction of duty as to entitle her to a divorce. 2. That an infant could not change its domicil. That the domicil could only be changed by the father in his life time, or the mother during her widowhood. 3. It was thought that the guardian could change the domicil of the ward, if done with no fraudulent intent. The consideration that was then given to the subject makes it unnecessary to enter into any discussion of changes of domicil by persons belonging to the above classes, and attention is called rather to changes of domicil by persons who are sui juris

Subscriptions

One cannot expect, within the limits of a single article, to exhaust the law relating to Subscriptions. But within the limits assigned, I propose to consider some portions of the law relating to this subject, which seem to me to be of sufficient interest and importance to merit attention in these pages. The subject of Subscriptions is seemingly a narrow one, and yet it has given rise to very considerable litigation, and out of it have come many interesting questions, upon the determination of which large pecuniary interests have oftentimes depended, especially in the case of Stock Subscriptions

Power of Partners - II

In considering the powers which a partner possessed, it was stated in our former article, that he could make a chattel mortgage to secure a debt due from his firm. It becomes necessary to state, now that we are considering the powers which he does not possess, that he can not mortgage the partnership realty. And it makes no difference that the mortgage was made to secure a pre-existing debt of the firm, contracted within the scope of the partnership business. In the case last cited it was held that, while a mortgage on lands could not be foreclosed as to the interest of any person who had not executed it, or assented to, or ratified it, yet it could be foreclosed as to the interest of the person who executed it, though in executing it he may have used the partnership name, reciting that he was a member of the firm. He could not deny that he had an interest in the firm at the date of the execution of the mortgage. It is also settled that he can not make a chattel mortgage for the purpose of securing his own private or individual debts. And if he makes such a mortgage, the other party will not take, though ignorant at the time of the facts constituting the illegality. It has also been held that one partner can not mortgage his undivided interest in a specific part of the property belonging to the firm

Law Schools and Legal Education

In the February number of the American Law Register, there appeared an interesting article from the pen of Mr. Henry Budd, discussing the relation of law schools to legal education. The motive which inspired the writing of the article, was a commendable one, and the desire of the writer to have a higher standard established, governing admissions to the bar, will be quite generally concurred in. No one could read the article in question, however, without readily perceiving that the law schools of the United States were considered to be, in large measure, responsible for the admission to the bar of men scantily prepared for the work of their profession and in many cases not even so sufficiently equipped, as to be able to acquire that learning, which in many cases is necessarily postponed until after the technically called studentship, has come to an end, not understanding thoroughly the foundations of the law. It is evidently the impression of the writer that a law school is, on the whole, a pretty poor place for one who really wants to know the law, and that the present system of acquiring a legal education, is far inferior to that of former times, to the old American system of legal education, when the centre of instruction was the office of the preceptor

Law School of the University of Michigan

The University of Michigan is one of the two largest universities in the States, and this position it has attained within a comparatively few years. In June, 1887, it celebrated its semi-centennial ; and the University Calendar this year issued shows a Faculty roll of one hundred and eight professors, instructors, and assistants, as well as the names of eighteen hundred and eighty-two students. Harvard University, founded in 1636, and the oldest institution of learning in the country, celebrating its two hundred and fiftieth anniversary in November, 1886, leads it in numbers by only seventeen students. In 1871 the Hon. James 13. Angell, LL.D., became President of the University of Michigan, and from that time to the present has continued to act in that capacity, with the exception of the period in which he served the country as Minister to China, and more recently while he was acting as a member of the Fishery Commission intrusted with the delicate duty of attempting an adjustment of the difficulties existing between the United States and Great Britain. He has the satisfaction of knowing that during his administration the University of Michigan has grown from an institution with eleven hundred and ten students and a Faculty roll of thirty-six, to its present proportions