15 research outputs found

    Afternoon Keynote: Pennsylvania Gun Policies and Nationwide Comparison

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    Allison Anderman became the managing attorney at Giffords Law Center in April 2017, where one of her primary focuses is partnering with cities and counties around the country to improve local gun laws. A leading expert on firearms policy and legislation, Allison frequently speaks at conferences and events around the country and has analyzed and debated gun laws on CNN, HuffPost Live, and other news programs. Allison’s radio appearances include national NPR, KQED in San Francisco, KCRW in Los Angeles, and many other regional stations. She has been quoted extensively in the press, including by the New York Times, the Los Angeles Times, Newsweek, the Guardian, and many others

    A MODEL OF ACCOUNTING AND REPORTING PRACTICES FOR PROFESSIONAL AND HONORARY SOCIETIES

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    This study is concerned with the accounting and reporting practices of professional and honorary societies that are tax exempt under Section 501 (c) (3) of the Internal Revenue Code. Specifically, the study is intended to improve the form and content of information flowing to interested groups that use the economic and financial data of these organizations. There are two distinct stages to the study. Stage one is normative and conceptual in nature since it seeks to ascertain which accounting and reporting practices can best be used by professional and honorary societies. This stage is necessitated by the lack of promulgated standards and practices for professional and honorary societies. The second stage of the research consists of utilizing the information gathered in the first stage. Information obtained in the first stage emanates from two sources. Literature pertaining to the nonprofit sector provides one source of information, and it is reviewed to determine the current state of nonprofit accounting. A second source of information is provided through the collection, description, and evaluation of empirical data obtained from professional and honorary societies. A questionnaire and a request for financial statements were mailed to 170 different societies. Analysis of the gathered information revealed inconsistencies in the application of accounting principles among, and within, these organizations. Analysis also found confusion on the part of professional and honorary societies in meeting compliance requirements of the Internal Revenue Service. Information gathered in stage one provides a foundation for the development of a model of accounting and reporting practices appropriate for professional and honorary societies. Recommendations relative to the accounting systems of these organizations, the compliance requirements that they must meet, and model financial statements for both national organizations and local chapters are presented. Although developed specifically for professional and honorary societies that are tax exempt as 501 (c) (3) organizations, other nonprofit entities (especially social fraternities and sororities) with similar organizational structures should find the model a beneficial guide in formulating practices that are appropriate for their specific needs

    EU competition law and intellectual property rights, the regulation of innovation, 2nd edition

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    Widely read and appreciated in its first edition by students, academics, and junior practitioners, this was the first book to offer an accessible introduction to the interface between competition law and intellectual property rights.Now fully updated, but retaining the accessible approach, it continues to represent an ideal gateway to this increasingly dynamic interface, offering a sound introduction to the topic based on thorough legal analysis. It provides a foundation to EU competition law rules as they relate to intellectual property rights and explores how such a template can be applied to existing intellectual property rights and adapted to new technologies such as telecommunications and information technology. It demonstrates how, both under the EU law and as a matter of economic policy, EU competition law must provide a set of outer limits to, and a framework of rules which regulate, the exploitation and licensing of intellectual property rights.This book offers a comprehensive insight to new developments in the field in a textbook style ideal for those approaching the subject for the first time, or a useful reference for those with more experience
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