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Fraud Analytics

by Delena D. Spann

Proven guidance for expertly using analytics in fraud examinations, financial analysis,auditing and fraud prevention Fraud Analytics thoroughly reveals the elements of analysis that are used in today'sfraudexaminations, fraud investigations, and financial crime investigations. This valuable resourcereviews the types of analysis that should be considered prior to beginning an investigation andexplains how to optimally use data mining techniques to detect fraud. Packed with examples andsample cases illustrating pertinent concepts in practice, this book also explores the two majordata analytics providers: ACL and IDEA. Looks at elements of analysis used in today's fraud examinations Reveals how to use data mining (fraud analytic) techniques to detect fraud Examines ACL and IDEA as indispensable tools for fraud detection Includes an abundance of sample cases and examples Written by Delena D Spann, Board of Regent (Emeritus) for the Association of CertifiedFraud Examiners (ACFE), who currently serves as Advisory Board Member of the Association ofCertified Fraud Examiners, Board Member of the Education Task Force of the Association ofCertified Anti-Money Laundering Specialists ASIS International (Economic Crime Council) andAdvisory Board Member of the Robert Morris University (School of Business), FraudAnalyticsequips you with authoritative fraud analysis techniques you can put to use right away.

A Guide to Forensic Accounting Investigation

by Thomas W. Golden Steven L. Skalak Mona M. Clayton Jessica S. Pill

Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.

Internal Control/Anti-Fraud Program Design for the Small Business

by Steve Dawson

A how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business's particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You'll learn how to analyze your company's internal control issues, and implement a robust system for fraud prevention. Guidance toward Sarbanes-Oxley compliance is readily available, but there is little information available for the many businesses not subject to the act --until now. This book is the step-by-step guide for instituting an internal control program tailored to your small business. Understand the five elements of internal control Avoid gaps in protection with relevant controls Design the ultimate anti-fraud program Implement internal control tailored to your needs The majority of small business owners simply do not know the elements of or implementation process involved in internal control, and Sarbanes-Oxley guidelines don't necessarily scale down. Internal Control/Anti-Fraud Program Design for the Small Business helps you design and install the internal control/anti-fraud protection your business needs.

International Corporate Governance After Sarbanes-Oxley

by Greg N. Gregoriou Paul Ali

"The Sabanes-Oxley Act has been one of the most significant developments in corporate and securities regulation since the New Deal. This collection of important articles would be a valuable resource for anyone seeking to understand Sabanes-Oxley's far-reaching effects on corporate governance in the United States and elsewhere."--Jesse Fried, coauthor of Pay Without Performance: The Unfulfilled Promise of Executive Compensation and Professor of Law at the University of California, Berkeley"The editors have assembled the latest cutting-edge research on international corporate governance by respected academics in this field. In this handbook, the editors deal with all aspects of the significant legislative changes to corporate governance regulation. It introduces the reader to the new rules that will certainly improve the reliability and the accuracy of disclosures made by corporations. The book comes at the right moment with the recent scandals such as Enron, which will educate all readers especially shareholders of corporate stock."--Komlan Sedzro, Professor of Finance, University of Quebec at Montreal"Today, corporate governance is a topic at the center of public policy debate in most industrialized countries. The range of concerns; the variety of approaches; and their tendency to converge in some areas or diverge in others (not always in the right directions) are emphatically demonstrated by these essays. There is material here of enormous interest for scholars of comparative law and economic regulation. And significantly, the presentation of essays from legal, financial, and regulatory viewpoints demonstrates the growing practical as well as theoretical utility of interdisciplinary work in this area. Professors Ali and Gregoriou are to be warmly congratulated for their skill and initiative in assembling an important publication, as well as for their own contributions to interdisciplinary scholarship."--R. P. Austin, BA, LLM (Sydney), DPhil (Oxon), Supreme Court of New South Wales"This very international collection emphasizes the economic line of descent, while including legal and socio-legal contributions. It fills a very important gap in our empirical knowledge of corporate governance. It is accessible and comprehensive and will greatly assist readers from all relevant disciplines, who are trying to discern the shape of corporate governance as a mature field."--Dimity Kingsford Smith, Professor of Law, University of New South Wales

IT Auditing and Application Controls for Small and Mid-Sized Enterprises

by Jason Wood William Brown Harry Howe

Essential guidance for the financial auditor in need of a working knowledge of IT If you're a financial auditor needing working knowledge of IT and application controls, Automated Auditing Financial Applications for Small and Mid-Sized Businesses provides you with the guidance you need. Conceptual overviews of key IT auditing issues are included, as well as concrete hands-on tips and techniques. Inside, you'll find background and guidance with appropriate reference to material published by ISACA, AICPA, organized to show the increasing complexity of systems, starting with general principles and progressing through greater levels of functionality. Provides straightforward IT guidance to financial auditors seeking to develop quality and efficacy of software controls Offers small- and middle-market business auditors relevant IT coverage Covers relevant applications, including MS Excel, Quickbooks, and report writers Written for financial auditors practicing in the small to midsized business space The largest market segment in the United States in quantity and scope is the small and middle market business, which continues to be the source of economic growth and expansion. Uniquely focused on the IT needs of auditors serving the small to medium sized business, Automated Auditing Financial Applications for Small and Mid-Sized Businesses delivers the kind of IT coverage you need for your organization.

Patent Valuation

by William J. Murphy John L. Orcutt Paul C. Remus

A practical resource for valuing patents that is accessible to the complete spectrum of decision makers in the patent processIn today's economy, patents tend to be the most important of the intellectual property (IP) assets. It is often the ability to create, manage, defend, and extract value from patents that can distinguish competitive success and significant wealth creation from competitive failure and economic waste. Patent Valuation enhances the utility and value of patents by providing IP managers, IP creators, attorneys, and government officials with a useable resource that allows them to use actual or implied valuations when making patent-related decisions.Involves a combination of techniques for describing patent valuationIncludes descriptions of various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and examplesServes as a useable resource that allows IP managers to use actual or implied valuations when making patent-related decisionsOne of the most fundamental premises of the book is that these valuation skills can be made accessible to each of the various decision makers in the patent process. Patent Valuation involves narrative descriptions of the various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and an abundance of examples to demonstrate the more complex concepts.

Rebuilding Trust in Banks

by John Zinkin

An outline of the core principles and strategies required to restore the credibility of the global finance industrySince 2008, the global financial industry has lurched from crisis to crisis, calamity to calamity, resulting in an epic loss of public trust in banking and financial institutions. Rebuilding Trust in Banks argues that this series of disasters have usually been the result failures of leadership and governance, combined with unenforced systems of checks and balances. Often, leaders lose their way, believing their own hype and buying into their own propaganda. The more successful these leaders are initially the greater their self-confidence grows along with the certainty that they're right. The result is a dangerous hubris with no countervailing power to stop or change reckless, unethical, or self-interested strategies. This book offers a solution, with useful benchmarks for corporate governance and a global perspective.Features effective best practices for ensuring good corporate governance and responsible leadership in banking and financeWritten by a renowned expert in corporate governance with more than 40 years of experience, particularly in AsiaIntended for corporate leaders and board members in financial companies, as well as regulators, advisors, and studentsIf banks and other financial institutions truly want to rebuild the trust they once enjoyed, this practical and prescriptive guide offers effective best practices that can--and should--be widely implemented throughout the industry.

Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition

by Jiayi Liu

A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of "national audit and national governance" proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, "as a cornerstone and important safeguard for national governance, government auditing is an 'immune system' endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense." Furthermore, China's socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.

Trademark Valuation

by Gordon V. Smith Susan M. Richey

A practical and useful resource for valuing trademarks The Second Edition of Trademark Valuation is a fresh presentation of basic valuation principles, together with important recent changes in worldwide financial reporting regulations and an update on the current worldwide legal conditions and litigation situation as they relate to trademarks. A new section discussing issues surrounding valuation of counterfeits and the economic effects of trademark counterfeiting is included in this informative Second Edition. Considers methods to determine the real value of your trademark and exploit its full potential Offers dozens of case studies that illustrate how to apply valuation methods and strategies to real-world situations Communicates complex legal and financial concepts, terms, principles, and practices in plain English Discusses GATT, NAFTA, emerging markets, and other international trademark considerations

Understanding and Conducting Information Systems Auditing + Website (Wiley Corporate F&A)

by Arif Ahmed Veena Hingarh

A comprehensive guide to understanding and auditing modern information systemsThe increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem.Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations.Includes everything needed to perform information systems auditsOrganized into two sections--the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for auditsFeatures examples designed to appeal to a global audienceTaking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.

Understanding and Conducting Information Systems Auditing + Website

by Veena Hingarh Arif Ahmed

A comprehensive guide to understanding and auditing modern information systemsThe increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem.Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations.Includes everything needed to perform information systems auditsOrganized into two sections--the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for auditsFeatures examples designed to appeal to a global audienceTaking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.

Homesteads Ungovernable: Families, Sex, Race, and the Law in Frontier Texas, 1823-1860

by Mark M. Carroll

When he settled in Mexican Texas in 1832 and began courting Anna Raguet, Sam Houston had been separated from his Tennessee wife Eliza Allen for three years, while having already married and divorced his Cherokee wife Tiana and at least two other Indian "wives" during the interval. Houston's political enemies derided these marital irregularities, but in fact Houston's legal and extralegal marriages hardly set him apart from many other Texas men at a time when illicit and unstable unions were common in the yet-to-be-formed Lone Star State.<P>In this book, Mark Carroll draws on legal and social history to trace the evolution of sexual, family, and racial-caste relations in the most turbulent polity on the southern frontier during the antebellum period (1823-1860). He finds that the marriages of settlers in Texas were typically born of economic necessity and that, with few white women available, Anglo men frequently partnered with Native American, Tejano, and black women. While identifying a multicultural array of gender roles that combined with law and frontier disorder to destabilize the marriages of homesteaders, he also reveals how harsh living conditions, land policies, and property rules prompted settling spouses to cooperate for survival and mutual economic gain. Of equal importance, he reveals how evolving Texas law reinforced the substantial autonomy of Anglo women and provided them material rewards, even as it ensured that cross-racial sexual relationships and their reproductive consequences comported with slavery and a regime that dispossessed and subordinated free blacks, Native Americans, and Tejanos.

Kierkegaard's Writings, XXII

by Søren Kierkegaard Edna H. Hong Howard V. Hong

As a spiritual autobiography, Kierkegaard's The Point of View for My Work as an Author stands among such great works as Augustine's Confessions and Newman's Apologia pro Vita Sua. Yet Point of View is neither a confession nor a defense; it is an author's story of a lifetime of writing, his understanding of the maze of greatly varied works that make up his oeuvre. Upon the imminent publication of the second edition of Either/Or, Kierkegaard again intended to cease writing. Now was the time for a direct "report to history" on the authorship as a whole. In addition to Point of View, which was published posthumously, the present volume also contains On My Work as an Author, a contemporary substitute, and the companion piece Armed Neutrality.

Colour-Coded

by Constance Backhouse

Historically Canadians have considered themselves to be more or less free of racial prejudice. Although this conception has been challenged in recent years, it has not been completely dispelled. In Colour-Coded, Constance Backhouse illustrates the tenacious hold that white supremacy had on our legal system in the first half of this century, and underscores the damaging legacy of inequality that continues today.Backhouse presents detailed narratives of six court cases, each giving evidence of blatant racism created and enforced through law. The cases focus on Aboriginal, Inuit, Chinese-Canadian, and African-Canadian individuals, taking us from the criminal prosecution of traditional Aboriginal dance to the trial of members of the 'Ku Klux Klan of Kanada.' From thousands of possibilities, Backhouse has selected studies that constitute central moments in the legal history of race in Canada. Her selection also considers a wide range of legal forums, including administrative rulings by municipal councils, criminal trials before police magistrates, and criminal and civil cases heard by the highest courts in the provinces and by the Supreme Court of Canada.The extensive and detailed documentation presented here leaves no doubt that the Canadian legal system played a dominant role in creating and preserving racial discrimination. A central message of this book is that racism is deeply embedded in Canadian history despite Canada's reputation as a raceless society.Winner of the Joseph Brant Award, presented by the Ontario Historical Society

Burdens of Proof

by Jean-François Blanchette

The gradual disappearance of paper and its familiar evidential qualities affects almost every dimension of contemporary life. From health records to ballots, almost all documents are now digitized at some point of their life cycle, easily copied, altered, and distributed. In Burdens of Proof, Jean-François Blanchette examines the challenge of defining a new evidentiary framework for electronic documents, focusing on the design of a digital equivalent to handwritten signatures. From the blackboards of mathematicians to the halls of legislative assemblies, Blanchette traces the path of such an equivalent: digital signatures based on the mathematics of public-key cryptography. In the mid-1990s, cryptographic signatures formed the centerpiece of a worldwide wave of legal reform and of an ambitious cryptographic research agenda that sought to build privacy, anonymity, and accountability into the very infrastructure of the Internet. Yet markets for cryptographic products collapsed in the aftermath of the dot-com boom and bust along with cryptography's social projects. Blanchette describes the trials of French bureaucracies as they wrestled with the application of electronic signatures to real estate contracts, birth certificates, and land titles, and tracks the convoluted paths through which electronic documents acquire moral authority. These paths suggest that the material world need not merely succumb to the virtual but, rather, can usefully inspire it. Indeed, Blanchette argues, in renewing their engagement with the material world, cryptographers might also find the key to broader acceptance of their design goals.

Courted and Abandoned

by Patrick Brode

A pregnancy outside of marriage was a traumatic event in frontier Canada, one that had profound legal implications, not only for the mother, but also for the woman's family, the alleged father, and for the entire community. Patrick Brode examines the history of the 'heartbalm' torts in nineteenth-century Canada - breaches of duty leading to liability for damages for seduction, breach of promise of marriage, and criminal conversation - that were part of the inherited English law and were a major feature of early Canadian law.Encompassing all ten Canadian provinces, Brode's study examines the court cases and the communities in which they arose. He illustrates the progression of these 'heartbalm' actions as women gained more and more autonomy in the late nineteenth century, until questions arose as to the applicability of these feudal remedies in a modern society. He argues that the heartbalm cases are a testament to how early Canadians tried to control sexuality and courtship, even consensual activity among adults. In mixing legal and social issues, and showing how they interact, Courted and Abandoned makes a significant contribution to legal history, women's studies, and cultural history.

Law of the Land

by Greg Taylor

How was it that the Torrens system, a mid-nineteenth-century reform of land titles registration from distant South Australia, gradually replaced the inherited Anglo-Canadian common law system of land registration? In The Law of the Land, Greg Taylor traces the spread of the Torrens system, from its arrival in the far-flung outpost of 1860s Victoria, British Columbia, right up to twenty-first century Ontario.Examining the peculiarity of how this system of land reform swept through some provinces like wildfire, and yet still remains completely unknown in three provinces, Taylor shows how the different histories of various regions in Canada continue to shape the law in the present day. Presenting a concise and illuminating history of land reform, he also demonstrates the power of lobbying, by examining the influence of both moneylenders and lawyers who were the first to introduce the Torrens system to Canada east of the Rockies.An exact and fluent legal history of regional law reforms, The Law of the Land is a fascinating examination of commonwealth influence, and ongoing regional differences in Canada.

The Court of Queen's Bench of Manitoba, 1870-1950

by Dale Brawn

This study of the Manitoba judiciary is not only the first biographical history to examine an entire provincial bench, it is also one of the first studies to offer an internal view of the political nature of the judicial appointment process. Dale Brawn has penned the biographies of the first thirty-three men appointed to Manitoba's Court of Queen's Bench. The relative youth of Manitoba as a province and the small size of its legal profession makes possible an exceptionally detailed investigation of the background of those appointed to the province's highest trial court.The biographical data that Brawn has collected for this book highlights the extent to which judicial candidates underwent a socialization process designed to produce a legal elite whose members shared remarkably similar views and ways of thinking. In addition, these biographies suggest that until at least 1950, seats on provincial benches were rewards for political services rendered. Many lawyers became judges not because of their legal ability, but because they had made themselves known in the communities in which they practiced. This fascinating study offers an intimate look at personalities ranging from prime ministers to members of the bench and both senior levels of government.

The Lazier Murder

by Robert J. Sharpe

In December 1883, Peter Lazier was shot in the heart during a bungled robbery at a Prince Edward County farmhouse. Three local men, pleading innocence from start to finish, were arrested and charged with his murder. Two of them -- Joseph Thomset and David Lowder -- were sentenced to death by a jury of local citizens the following May. Nevertheless, appalled community members believed at least one of them to be innocent -- even pleading with prime minister John A. Macdonald to spare them from the gallows.The Lazier Murder explores a community&apos;s response to a crime, as well as the realization that it may have contributed to a miscarriage of justice. Robert J. Sharpe reconstructs and contextualizes the case using archival and contemporary newspaper accounts. The Lazier Murder provides an insightful look at the changing pattern of criminal justice in nineteenth-century Canada, and the enduring problem of wrongful convictions.

Age Discrimination Litigation

by Cathy Ventrell-Monsees Steven Platt

Age discrimination claims can yield big returns. Settlements and jury awards are much higher than those for race, sex, and disability claims. But the lack of direct evidence can make it difficult to survive summary judgment and win fair compensation. Thankfully, respected litigators L. Steven Platt and Cathy Ventrell-Monsees know what it takes to win age cases. They have tried over 100 age cases and submitted more than 50 amicus briefs to the U.S. Supreme Court and circuit courts. Within Age Discrimination Litigation, they reveal proven strategies, procedures, law, and forms to help you: * Select winning cases * Manage the charge-filing process * Represent multiple plaintiffs * Beat statutes of limitation * Draft effective motions * Focus your discovery * Resist attempts to limit evidence * Draft jury instructions * Overcome defenses * Protect attorney's fees Age discrimination claims can yield big returns. Settlements and jury awards are much higher than those for race, sex, and disability claims. But the lack of direct evidence can make it difficult to survive summary judgment and win fair compensation. Thankfully, respected litigators L. Steven Platt and Cathy Ventrell-Monsees know what it takes to win age cases. They have tried over 100 age cases and submitted more than 50 amicus briefs to the U.S. Supreme Court and circuit courts. Within Age Discrimination Litigation, they reveal proven strategies, procedures, law, and forms to help you: * Select winning cases * Manage the charge-filing process * Represent multiple plaintiffs * Beat statutes of limitation * Draft effective motions * Focus your discovery * Resist attempts to limit evidence * Draft jury instructions * Overcome defenses * Protect attorney's fees

Honorary Protestants

by David Fraser The Osgoode Society

When the Constitution Act of 1867 was enacted, section 93 guaranteed certain educational rights to Catholics and Protestants in Quebec, but not to any others. Over the course of the next century, the Jewish community in Montreal carved out an often tenuous arrangement for public schooling as "honorary Protestants," based on complex negotiations with the Protestant and Catholic school boards, the provincial government, and individual municipalities. In the face of the constitution's exclusionary language, all parties gave their compromise a legal form which was frankly unconstitutional, but unavoidable if Jewish children were to have access to public schools. Bargaining in the shadow of the law, they made their own constitution long before the formal constitutional amendment of 1997 finally put an end to the issue.In Honorary Protestants, David Fraser presents the first legal history of the Jewish school question in Montreal. Based on extensive archival research, it highlights the complex evolution of concepts of rights, citizenship, and identity, negotiated outside the strict legal boundaries of the constitution.

Investment Treaty Arbitration

by Andrés Rigo Sureda

Investment claims have exposed the vague nature of the standards by which arbitral tribunals are expected to adjudicate them and the policy reasons which explicitly or implicitly have an influence. The ad hoc nature of the tribunals and the decisions reached on various controversial issues have brought to the fore the issue of consistency. Andrés Rigo Sureda's Hersch Lauterpacht Memorial Lecture examines how arbitral discretion is exercised in the face of uncertainty of the law. It explores the choices made by arbitral tribunals as they approach treaty interpretation, as they search for limits in determining jurisdiction and the content of the standards of protection and as they search for consistency in the exercise of arbitral discretion.

The Origin of Property in Land (Routledge Revivals)

by Fustel De Coulanges

De Coulanges original study provided a historical view of how land has become property which was then translated and published in 1891 by M. Ashley, not just to bring this study to an English reader but to provide a counter argument to Agrarian Communism. This edition also contains an introductory chapter on the origin of the manor house in England. This title will be of interest to students of History.

The Persons Case

by Patricia I. Mcmahon Robert J. Sharpe

On 18 October 1929, John Sankey, England's reform-minded Lord Chancellor, ruled in the Persons case that women were eligible for appointment to Canada's Senate. Initiated by Edmonton judge Emily Murphy and four other activist women, the Persons case challenged the exclusion of women from Canada's upper house and the idea that the meaning of the constitution could not change with time. The Persons Case considers the case in its political and social context and examines the lives of the key players: Emily Murphy, Nellie McClung, and the other members of the "famous five," the politicians who opposed the appointment of women, the lawyers who argued the case, and the judges who decided it. Robert J. Sharpe and Patricia I. McMahon examine the Persons case as a pivotal moment in the struggle for women's rights and as one of the most important constitutional decisions in Canadian history. Lord Sankey's decision overruled the Supreme Court of Canada's judgment that the courts could not depart from the original intent of the framers of Canada's constitution in 1867. Describing the constitution as a "living tree," the decision led to a reassessment of the nature of the constitution itself. After the Persons case, it could no longer be viewed as fixed and unalterable, but had to be treated as a document that, in the words of Sankey, was in "a continuous process of evolution." The Persons Case is a comprehensive study of this important event, examining the case itself, the ruling of the Privy Council, and the profound affect that it had on women's rights and the constitutional history of Canada.

Working Knowledge: Employee Innovation and the Rise of Corporate Intellectual Property, 1800-1930

by Catherine L. Fisk

Skilled workers of the early nineteenth century enjoyed a degree of professional independence because workplace knowledge and technical skill were their "property," or at least their attribute. In most sectors of today's economy, however, it is a foundational and widely accepted truth that businesses retain legal ownership of employee-generated intellectual property. InWorking Knowledge, Catherine Fisk chronicles the legal and social transformations that led to the transfer of ownership of employee innovation from labor to management. This deeply contested development was won at the expense of workers' entrepreneurial independence and ultimately, Fisk argues, economic democracy. By reviewing judicial decisions and legal scholarship on all aspects of employee-generated intellectual property and combing the archives of major nineteenth-century intellectual property-producing companies--including DuPont, Rand McNally, and the American Tobacco Company--Fisk makes a highly technical area of law accessible to general readers while also addressing scholarly deficiencies in the histories of labor, intellectual property, and the business of technology.

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