Florida State University law review. Florida State University. College of Law最新文献

{"title":"Liability of Accountants for Negligent Auditing: Doctrine, Policy, and Ideology","authors":"J. Feinman","doi":"10.2139/SSRN.450580","DOIUrl":"https://doi.org/10.2139/SSRN.450580","url":null,"abstract":"This article presents a comprehensive description of the law of auditor liability. It begins by summarizing the audit process and the history of auditor liability. The article then describes the state of the law in every jurisdiction. Auditor liability is a particularly interesting doctrinal problem because of the diversity of approaches to liability. The diversity of approaches among the jurisdictions inevitably seeks resolution, a resolution that would provide the \"correct answer\" or the \"better rule.\" This article provides neither of those. It does, however, frame the issue in several ways that makes the process of selecting an answer or rule more accessible. The article lays out the policy analysis of auditor liability. The analysis begins with consensus treatment of a paradigm case of liability, but then it splits into two approaches that reach different results in situations beyond the paradigm case. Finally, the article considers possible means of reconciling those positions and, in light of the difficulty of doing so, relates the auditor liability issue to broader questions in modern private law.","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"28 1","pages":"2"},"PeriodicalIF":0.0,"publicationDate":"2003-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81855467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pulling Skeletons from the Closet: A Look into the Work-Product Doctrine as Applied to Expert Witnesses","authors":"C. W. Ehrhardt, M. Schultz","doi":"10.2139/SSRN.441181","DOIUrl":"https://doi.org/10.2139/SSRN.441181","url":null,"abstract":"This article explores the potential for discovering pretrial, or revealing during the cross-examination of an expert during trial, otherwise protected work-product materials that have been supplied to the expert witness by counsel. The first part of this article discusses the disclosure of fact work-product relied on by the expert in forming an opinion during cross-examination as well as whether it is subject to pretrial discovery. The article then analyzes whether additional protection is given to opinion work product supplied to or relied on by the expert witness. Finally, the article discusses whether the work product protection has been waived if the expert uses work product material to refresh recollection both prior to and during the trial.","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"15 1","pages":"3"},"PeriodicalIF":0.0,"publicationDate":"2003-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87858468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Genetic health and eugenics precedents: a voice of caution.","authors":"L. Palmer","doi":"10.31228/osf.io/uycxp","DOIUrl":"https://doi.org/10.31228/osf.io/uycxp","url":null,"abstract":"The growing tendency to provide genetic explanations for disease means our contemporary concept of biological health includes not only the concept of absence of disease processes, but also the idea of an individual's risk of disease or death. A genetic definition of health incorporates the concept of the absence of the risk of illness processes in those to whom we are genetically related. The concept of genetic disease thus always involves a social unit: the family, a couple contemplating having children, or an ethnic or geographically defined group. The ethical and legal risks inherent when using concepts of genetic disease or genetic health in social decision making are captured by the term \"eugenics,\" the idea that certain individuals are genetically too risky for society to tolerate. Our culture has a long history of eugenic practices and genocides, unrecognized by cultural, social, and legal institutions as such until long after the practices had taken place. The Nazi experiments on concentration camp inmates and the Tuskegee Study of Untreated Syphilis in the Negro Male have been cited in the bioethics literature as eugenic precedents modern legal institutions should avoid. In a recent public health research case involving lead abatement in a poor and mostly minority neighborhoods, Grimes v. Kennedy Krieger Institute, the court made reference to both the Nazi experiments and Tuskegee in holding that a biomedical research institution could potentially be liable for a flawed consent process. While agreeing with the court's result, this article proposes that neither Tuskegee nor the Nazi cases provide a theory of liability when socially defined groups are questioning either disease management or research. Courts must deal with the reality of genetic health being defined in social terms such as \"race,\" despite current disclaimers from scientists that race has no genetic significance. Courts should use liability doctrines to optimize the risks and benefits of growth in genetic knowledge from the perspective of public health rather than the individualized perspectives of medicine.","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2 1","pages":"237-64"},"PeriodicalIF":0.0,"publicationDate":"2003-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69640674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Taking eugenics seriously: three generations of ??? are enough?","authors":"P. Lombardo","doi":"10.2139/SSRN.418102","DOIUrl":"https://doi.org/10.2139/SSRN.418102","url":null,"abstract":"Recent media attention to the history of the eugenics movement in American has resulted in apologies from the governors of Virginia, Oregon, North Carolina, South Carolina and California for state mandated surgical sterilizations under eugenics laws. This article tracks the genesis of the eugenics apology movement, which began with a monument to the infamous case of Buck v. Bell that was erected just as heightened media coverage of milestones in human genome research filled the headlines. The article also explores the involvement of most early geneticists in the eugenics movement, attempting to put into historical context both the hopeful side of eugenics that made it so popular early in the 20th Century, as well as the dark memories we normally associate with eugenics in that era. The article draws parallels between the urge to eradicate disease embraced within the eugenics movement,and the similar urge often used to argue for new genetic technologies, such as prenatal genetic diagnosis.It is concluded with an echo of the Buck case, exhorting readers to avoid simplistic moralisms in reflecting on historic cases like Buck, in favor of a more searching analysis that would require us to understand our own eugenic impulses.","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2 1","pages":"191-218"},"PeriodicalIF":0.0,"publicationDate":"2003-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68719866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Uneasy Case for Extending the Sales Tax to Services","authors":"K. Stark","doi":"10.2139/SSRN.388381","DOIUrl":"https://doi.org/10.2139/SSRN.388381","url":null,"abstract":"Commissioned in connection with a symposium in the Florida State University Law Review, this article examines the issue of whether to extend the retail sales tax to cover services. During the past fifty years, the U.S. economy has shifted from one based primarily on the production of goods to one dominated by the provision of services. Policymakers in several states have argued that the current sales tax base, which was established during the early 1930's, should be reformed because it currently fails to reach most services. I examine the principal arguments for and against the expansion of the sales tax base to cover services and conclude that, on balance, the case for reforming the sales tax in this manner is not persuasive. If state policymakers insist on broad-based consumption taxes, the retail sales tax is arguably the least effective levy in accomplishing that goal. The shortcomings of the retail sales tax as a broad-based consumption tax are traceable to the design of the tax as a point-of-purchase transactions tax. If the goal of sales tax reform is to reach all personal consumption, as advocates of taxing services suggest, states should consider alternative consumption taxes, such as the cash-flow (consumed income) consumption tax or a modified subtraction method value-added tax, such as the Hall-Rabushka \"flat tax.\" The article offers some preliminary thoughts on the problems and complications involved in employing these alternative consumption taxes at the state and local level.","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"65 1","pages":"2"},"PeriodicalIF":0.0,"publicationDate":"2003-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75040721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Genetic health and eugenics precedents: a voice of caution.","authors":"Larry I Palmer","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2","pages":"237-64"},"PeriodicalIF":0.0,"publicationDate":"2003-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24467977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Genetic discrimination in a time of false hopes.","authors":"John V Jacobi","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2","pages":"363-99"},"PeriodicalIF":0.0,"publicationDate":"2003-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24467982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Aren't we all eugenicists? Commentary on Paul Lombardo's \"Taking eugenics seriously\".","authors":"Mary B Mahowald","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2","pages":"219-35"},"PeriodicalIF":0.0,"publicationDate":"2003-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24467976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Prenatal diagnosis and the selection of children.","authors":"Jeffrey R Botkin","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2","pages":"265-93"},"PeriodicalIF":0.0,"publicationDate":"2003-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24467978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Disability equality and prenatal testing: contradictory or compatible?","authors":"Adrienne Asch","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":81266,"journal":{"name":"Florida State University law review. Florida State University. College of Law","volume":"30 2","pages":"315-42"},"PeriodicalIF":0.0,"publicationDate":"2003-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24467980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}