DISCRETION AND ADMINISTRATIVE ACT

Administrative and Legal Act: Classical Theory and Practical Problems

The article is devoted to one of the most interesting theoretical and practical problems of Russian science of administrative law – administrative acts. It appears that many difficulties encountered in the domestic law enforcement and judicial practice are associated with poor elaboration of the theory of acts in the science of administrative law in Russia, and, accordingly, insufficient legal ...

Golden Anniversary: The Administrative Procedure Act of 1946, A

Prison Litigation Reform Act: Congressional Statute Not Open to Judicial Discretion.

Lieutenant Lane. On the other hand, under the Model Penal Code interpretation, the brief time lapse would not have precluded an EED defense. Regarding prison culture, although Mr. Johnson was denied access to records related to general prison violence on the basis of relevance, in that the records were not necessary for the preparation of his defense, one could argue that such records would hav...

Accounting Discretion

This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...

Discretion, Rules, and Volatility

E conomic models with multiple equilib-ria, such as Diamond and Dybvig (1983), have become increasingly useful in analyzing volatility in financial markets and in business cycles. In many of these models, indeterminacy is a result of incomplete financial markets or technological nonconvexities. Here we identify economic policy discretion to be another distinct cause of indeterminate equilibrium...