February / March
Showing 273–288 of 486 results
-
The missing link? Tenth Circuit weighs in on keyword advertising
February / March 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The battle over the trademark implications of Google’s AdWords advertising program has been playing out in the courts for years. But a recent appeals court ruling may have dealt a death blow to the hopes of mark owners fighting to prevent competitors from using their marks as keywords to trigger-sponsored ads. This article explains why the court agreed with the district court that no likelihood of confusion existed in this case. 1-800 Contacts, Inc. v. Lens.com, No. 11-4114, 11-4204, 12-4022, July 16, 2013 (10th Cir.)
-
Bam! Pow! Smash! The demise of a comic book artist’s copyright
February / March 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: The heirs of an artist who had created several comic book heroes served various entities of the publisher with notices purporting to exercise statutory termination rights under the Copyright Act. The publisher claimed that the heirs had no termination rights because all of the drawings were “made for hire” for the company. The question was whether this was true, since it would entitle the employer to be the author for purposes of copyright ownership. This article looks at the appeals court’s application of the “instance and expense test” to make this determination. Marvel Characters, Inc. v. Kirby, No. 11-3333-cv, Aug. 8, 2013 (2nd Cir.)
-
Learning a tough lesson on how to write patent descriptions
February / March 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 509
Abstract: In one recent case, the holder of a patent on some modified enzymes learned a tough lesson on how to write a patent description. The U.S. Court of Appeals for the Federal Circuit determined that the plaintiff’s 2000 application didn’t adequately demonstrate that, by the filing date, it had invented and possessed the particular variant enzymes that it claimed almost a decade later. The case shows that it’s not enough to list the various claims one hopes an invention will end up with; it’s necessary to show current possession of such an invention. Novozymes A/S v. DuPont Nutrition Biosciences APS, No. 2012-1433, July 22, 2013 (Fed. Cir.)
-
Patent obviousness analysis fails with Federal Circuit
February / March 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: One company holding a design patent for “the ornamental design for a slipper” sued another for patent infringement. The district court found the patent invalid because the design was obvious from prior art. But the Federal Circuit found that that court had made multiple errors in its obviousness analysis. This article describes those mistakes, while a sidebar notes that the appeals court also found fault with the district court’s judgment that the patent was invalid because the design was primarily functional rather than primarily ornamental. High Point Design LLC v. Buyer’s Direct, Inc., No. 2012-1455, Sept. 11, 2013 (Fed. Cir.)
-
IFRS update: FASB may be changing course
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are nearing completion of their 11-year-old convergence project, ironing out differences between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Still, significant differences remain, and the SEC continues to express reservations about adopting IFRS in the United States. This article summarizes recent events.
-
A job for professional skeptics – Auditor questions benefit companies — and their stakeholders
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: Public company executives often have long-standing and amicable relationships with their auditors. So it’s easy to forget that an auditor is a “public watchdog,” with ultimate allegiance to shareholders, creditors and the investing public. This article discusses the Public Company Accounting Oversight Board’s Staff Audit Practice Alert describing auditors’ obligation to exercise professional skepticism throughout the audit process.
-
Is sustainability the future of corporate reporting?
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: Companies that provide sustainability information to investors, customers, suppliers and government agencies typically realize significant benefits and competitive advantages. This is particularly true when sustainability information is combined with financial data into an integrated report. This article explains what a sustainability report is and looks at the many benefits of such reporting.
-
Handle with care – How to follow the new rules on private placements
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1034
Abstract: In September 2013, final SEC regulations lifting the ban on advertising and public solicitation for certain private placements took effect. Now, companies can finally use their websites, social media platforms, e-mail, broadcast and print advertising, and other forms of general solicitation to promote their offerings and find investors. This article explains how to screen investors and stay compliant with regulations. A sidebar offers four options to verify that all investors in Rule 506 private placements are accredited.
-
Practical Perspectives: Key financial issues for you and your family – Employing tax breaks while searching for a job
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In this issue’s “Practical Perspectives,” “Bonnie” decides to make her move and start searching for an executive position. So she visits her financial advisor to discuss a tax-savvy job search. He tells her what job-search expenses she can and cannot deduct.
-
Moneylines: News briefs for businesses
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: This issue’s “Moneylines” offers news briefs about studies on the number of smaller employers that intend to begin offering health care coverage; the rising tide of freelancers; and CEOs’ perception that the pace of technology change within their businesses is “too slow.”
-
New rules: Reverse mortgages get a makeover
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: With the growth in reverse mortgages has come attention from the U.S. Department of Housing and Urban Development (HUD), which has announced major changes to the most common type of reverse mortgage: the Home Equity Conversion Mortgage (HECM). This article explains how reverse mortgages work, how HUD’s changes affect them and how these arrangements can be used in estate planning.
-
Solid as a rock – The 5 pillars of internal controls (and how they fight fraud)
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1058
Abstract: For any type of company, the most effective overall way to combat fraud is to build a strong framework of internal controls. This article explains how businesses can heighten their odds of success by reinforcing five pillars; they involve ethics, segregation of duties, expansive controls, detailed records, and internal and external audits. A sidebar discusses Internal Control — Integrated Framework, a guidance document laying out a framework of 17 principles that businesses should follow for effective internal controls.
-
The power of mentoring — Unite business plan with succession plan
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: The owners of many companies launch their enterprises with a business plan — a written document outlining the company’s strategic objectives and practical means of accomplishing them. Likewise, many owners leave their businesses via a succession plan, a written document outlining how the company’s ownership should transition. Often, however, these two documents never cross paths, much less join toward a common goal. This article shows how effective mentoring can unite a succession plan with a business plan to great effect.
-
New rules enhance auditor communication requirements
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: In August, the Public Company Accounting Oversight Board (PCAOB) finalized a new standard that’s designed to improve communications between audit committees and external auditors. As this article explains, the standard is meant to enhance existing requirements, focus auditor communication on significant matters and link new communications to the performance requirements of other PCAOB standards.
-
In the courts — Why companies must be careful with MD&A disclosures
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: A 2012 legal decision may increase pressure on companies to make proper disclosures of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This article discusses the case, which appears to have lowered the bar for plaintiffs seeking to pursue securities litigation based on a company’s failure to disclose trends and uncertainties.
-
After the ban: Should you advertise private placements?
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: One of the provisions of last year’s JOBS Act relaxes the ban on advertising and public solicitation for certain private placements. But before companies start placing ads and touting their offering online, they still need to ensure that their investors are accredited — and take additional steps to verify that they are. This article lists the factors companies should consider to determine the reasonableness of investor verification steps.