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19 Jan 2024, 10:59 am by Keith Szeliga
For example, CAS 403 addresses the allocation of home office costs to business segments,[23] and CAS 410 governs the allocation of business unit G&A to final cost objectives.[24] CAS 418, the focus here, applies to the extent any other provision of the CAS does not require a different allocation.[25] The purpose of CAS 418 is to provide criteria for “the consistent determination of direct and indirect costs,” “the accumulation of indirect costs … in indirect… [read post]
17 Jan 2024, 5:04 am by Guest Author
In other words, the Department of Commerce does not have the sort of rulemaking power that the EPA was given in the Clean Air Act and that was expressly exercised in writing the regulations sustained in Chevron. [read post]
16 Jan 2024, 1:19 pm by Kevin LaCroix
During the close-to-close trading sessions affected by a short report, defendant issuers’ stock price declined by 16.8%, on average, and incurred additional declines of 16.0% during the 90-day look-back period of Section 21D(e)(1) of the Private Securities and Litigation Reform Act.[3][4] Third, Rule 10b-5 private securities fraud lawsuits based primarily on activist short-seller research may not be indicative of actual fraud-on-the-market since the work product does not… [read post]
31 Dec 2023, 4:00 am by Administrator
., 2021 SCC 20, at para. 74). [read post]
26 Dec 2023, 4:22 am by Peter Mahler
Pursuant to a Subscription Agreement, the plaintiff invested $1 million for 20% membership interest in an LLC formed to develop and own a chain of poke restaurants. [read post]
23 Dec 2023, 7:16 pm by admin
”[1]   Kristen Ranges recently earned her law degree from the University of Miami School of Law, and her doctorate in Environmental Science and Policy, from the University of Miami Rosenstiel School of Marine, Atmospheric, and Earth Science. [read post]
12 Dec 2023, 9:05 pm by renholding
California – California has set a much higher size-threshold than the EU ($1 billion for emissions reporting, and $500,000 for climate-related risks) but does not indicate how it should be calculated. [read post]
11 Dec 2023, 9:05 pm by renholding
M&F Worldwide Corp.,, the Delaware Supreme Court adopted a novel mechanism by which the judicial standard of review of interested controlling stockholder mergers would shift from entire fairness to business judgment if a transaction were structured using procedural “protections” in the form of approval by both an independent committee and a majority of minority stockholders. [read post]
11 Dec 2023, 11:44 am by Dennis Crouch
But however it is interpreted, the sentence presents several concerns: 1) First, the sentence seems to assume that training a machine learning model on copyrighted works made freely available on the open Internet is likely to be deemed (or should be deemed) a copyright violation. [read post]
1 Dec 2023, 7:23 am by Amy Howe
In Germany, O’Connor worked as a civilian lawyer for the Army Quartermaster Corps. [read post]
1 Dec 2023, 4:40 am by Beatrice Yahia
The temporary fighting pause saw 110 people freed from Gaza, and Israel’s office says there are 117 men, 20 men, two children, and 10 people over the age of 75 still being held by Hamas. [read post]
29 Nov 2023, 9:05 pm by renholding
First, to what extent does the gender gap in the profession persist? [read post]
21 Nov 2023, 4:10 am by David Lynn
[Nov. 20, 2023] Regulation S-K CDIs Question 146.18 (also repeated as Interactive Data CDIs Question 101.10) Question: Item 601(a)(2) of Regulation S-K provides that an exhibit index does not need to include a hyperlink to an exhibit that is filed in XBRL. [read post]