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Complications Can Consume the Credit for Taxes Paid to Other States Image

Complications Can Consume the Credit for Taxes Paid to Other States

Wayne K. Berkowitz

While an available tax credit might seem like a great savings opportunity, as many often are, caution should be your watchword before chasing that credit.

Features

The Accounting Dimensions of Law Firm Financial Impropriety Image

The Accounting Dimensions of Law Firm Financial Impropriety

Ed Poll

Law firms are at great risk for financial impropriety. Funds can come up missing in any law firm, and the cause can be intentional theft that qualifies as fraud or embezzlement, or an unintentional mistake that shows poor judgment.

February issue in PDF format Image

February issue in PDF format

ALM Staff & Law Journal Newsletters

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IP News Image

IP News

Howard J. Shire & Joseph Mercadante

Highlights of the latest intellectual property cases from around the country.

Features

Factors in Assessing Statutory Damages for Digital Copyright Infringement Image

Factors in Assessing Statutory Damages for Digital Copyright Infringement

Stan Soocher

A recent federal district court award of $6.6 million in statutory damages to music publishers for the unlicensed use of song lyrics by the website LiveUniverse and its operator was hailed as the first of its type for owners of song lyrics, and thus a significant milestone for content owners in the digital era.

Features

FTC Closes Google Inquiry Image

FTC Closes Google Inquiry

Jenna Greene

The FTC closed its inquiry, requiring Google to license patents that are essential to the interoperability of electronic devices but securing minimal agreements on what many viewed as the heart of the case: Google's dominance in the search market.

Features

Devices, Tablets and Breaking Traditions Image

Devices, Tablets and Breaking Traditions

John Simpson

The Internet has changed immensely since its creation. What was once only accessible through a dial-up modem on a large desktop computer is now available wirelessly with the touch of a finger. Smartphones, tablets, e-readers and gaming systems have all entered the mix as the next generation of computers, and they have transformed our online experiences in a multitude of ways. As the number of mobile Internet-connected devices continues to increase, so will the traffic they generate to law firm websites.

Like It or Not, Online Preferences Are Not Protected Speech Image

Like It or Not, Online Preferences Are Not Protected Speech

Jeffrey N. Rosenthal

Does the First Amendment protect what you "like" on Facebook? Obviously, Facebook, with its vested interest in shielding all forms of user expression, would argue it does. But now it is not alone in that belief.

Features

The Unitary Patent and Unified Patent Court in a Nutshell Image

The Unitary Patent and Unified Patent Court in a Nutshell

Stanislas Roux-Vaillard

On Dec. 11, 2012, European Union Ministers in charge of competitiveness issues endorsed a legal package to create a Unitary Patent, which provides uniform legal protection in 25 European countries. On the same day, the Members of the European Parliament approved the European Union patent package including a Unitary Patent and Unified Patent Court.

Understanding Social Media Evidence Image

Understanding Social Media Evidence

Peter Vogel

You don't need to devote hours every day to posting tweets and commenting on Facebook. But to get a better understanding of how social media works, you should spend some amount of time creating a Facebook page, Twitter account and LinkedIn connections and learn to communicate via text messaging as well as use whatever other Web tools your clients use.

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MOST POPULAR STORIES

  • Major Differences In UK, U.S. Copyright Laws
    This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
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  • Inferring Dishonesty: The Fifth Amendment and Fidelity Coverage
    Dishonest employees always have posed a problem for businesses. The average business may lose 6% of its annual revenues to employee fraud, and cumulatively the impact of employee theft on the economy is estimated to be $600 billion annually. <i>See</i> Association of Certified Fraud Examiners ("ACFE"), 2002 Report to the Nation on Occupational Fraud &amp; Abuse, at ii, 4 (2002), available at <i>www.cfenet.com/publications/rttn.asp.</i> Although the average loss through employee embezzlement is $25,000, where computerized financial records or transactions are involved, the average loss increases nearly twentyfold. <i>See</i> National White Collar Crime Center, <i>WCC Issue: Embezzlement/Employee Theft,</i> at 2 (2002), available at <i>http://nw3c.org/downloads/Computer_Crime_Weapon.pdf.</i>
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