A National Tax Bar: An End to the Attorney-Accountant Tax Turf War

Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem. Specifically, Part II of this Article explores which entities control the regulation of the legal profession. Next, Part III examines the impact of the state courts on the issue of unauthorized legal practice. Part IV touches on the related issue of privilege and the treatment of attorney-client privilege in the context of tax practice. Further, Part V considers whether tax practice should be considered the practice of law, and Part VI of this Article examines the legal profession\u27s obligation to regulate the practice of law. Finally, Part VII proposes new educational requirements and the establishment of a tax bar to assure the public of some minimum standard of education and competency in the area of taxation

Justice Scalia\u27s Tax Jurisprudence

Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an originalist path that relies on the Constitution\u27s actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case. So what happens when an originalist --concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look at whether Scalia has been successful in trying to construct a coherent theory of constitutional interpretation that does not change from case to case, when those cases involve tax issues

Reducing regression test size by exclusion.

Operational software is constantly evolving. Regression testing is used to identify the unintended consequences of evolutionary changes. As most changes affect only a small proportion of the system, the challenge is to ensure that the regression test set is both safe (all relevant tests are used) and unclusive (only relevant tests are used). Previous approaches to reducing test sets struggle to find safe and inclusive tests by looking only at the changed code. We use decomposition program slicing to safely reduce the size of regression test sets by identifying those parts of a system that could not have been affected by a change; this information will then direct the selection of regression tests by eliminating tests that are not relevant to the change. The technique properly accounts for additions and deletions of code. We extend and use Rothermel and Harrold’s framework for measuring the safety of regression test sets and introduce new safety and precision measures that do not require a priori knowledge of the exact number of modification-revealing tests. We then analytically evaluate and compare our techniques for producing reduced regression test sets

Reducing regression test size by exclusion.

Operational software is constantly evolving. Regression testing is used to identify the unintended consequences of evolutionary changes. As most changes affect only a small proportion of the system, the challenge is to ensure that the regression test set is both safe (all relevant tests are used) and unclusive (only relevant tests are used). Previous approaches to reducing test sets struggle to find safe and inclusive tests by looking only at the changed code. We use decomposition program slicing to safely reduce the size of regression test sets by identifying those parts of a system that could not have been affected by a change; this information will then direct the selection of regression tests by eliminating tests that are not relevant to the change. The technique properly accounts for additions and deletions of code. We extend and use Rothermel and Harrold’s framework for measuring the safety of regression test sets and introduce new safety and precision measures that do not require a priori knowledge of the exact number of modification-revealing tests. We then analytically evaluate and compare our techniques for producing reduced regression test sets

Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

Price stability and the Swedish monetary experiment

An examination of the feasibility and appropriateness of establishing a direct, price-index target as the primary objective of U.S. monetary policy, with particular emphasis on the Swedish Riksbank's experiment with such an approach during the 1930s.Sweden ; Monetary policy - Sweden

A chiral qbarqbarqq nonet?

We point out that meson spectrum indicates the existence of a degenerate chiral nonet in the energy region around 1.4 GeV with a slightly inverted spectrum with respect to a qq nonet. Based on this observation, the approximately linear rising of the mass of a hadron with the number of constituent quarks, and the existence of a cuasidegenerate pseudoscalar nonet, we conjecture the existence of a tetraquark chiral nonet in this energy region with chiral symmetry implemented directly. We realize this idea in a chiral model and take into account the mixing of the tetraquark chiral nonet with a conventional qq nonet. We find that the mass spectrum of mesons below 1.5 GeV is consistent with this picture. In general, pseudoscalar states arise as mainly qq states but scalar states turn out to be strong admixtures of qq and tetraquark states.Comment: 8 pages, 3 figure

Spin-lattice interactions of ions with unfilled F-shells measured by ESR in uniaxially stressed crystals

Spin-lattice interactions of ions with unfilled F-shells measured by electron spin resonance in uniaxially stressed crystal