Table Of Content

AUTHOR INDEX Alltizer, Richard L. THE ECONOMIC REPLACEMENT OF EXISTING OIL & GAS EQUIPMENT: A DECISION MODEL Angaroni, Craig RECENT CASES, REGULATIONS AND RULINGS Apostolou, Nicholas G. MANDATORY STOCK OPTION EXPENSING IN THE ENERGY INDUSTRY: LITTLE TO FEAR B Benson, Clark CAPITAL GAINS AND THE ALTERNATIVE MINIMUM Berry, Kevin T. AN INVESTIGATION OF THE RELIABILITY OF OIL AND GAS RESERVE QUANTITIES USING BENFORD’S LAW .... 487 Boudreaux, Denis O. A COMPARATIVE ANALYSIS OF CAPITAL INVESTMENT SELECTION AND OPERATIONAL PERFORMANCE FOR OIL AND GAS EXTRACTING FIRMS Boudreaux, Philip A COMPARATIVE ANALYSIS OF CAPITAL INVESTMENT SELECTION AND OPERATIONAL PERFORMANCE FOR OIL AND GAS EXTRACTING FIRMS Bradley- McKee, Linda J. CONTINUING PROFESSIONAL EDUCATION . 177, 415, 705, 979 Bremser, Wayne G. UNITED STATES DISTRICT COURT RULES THAT INCI- 213 (Rel.56-1 8/2007 Pub.S20) Oil, Gas & Energy Quarterly 214 DENCE OF WASHINGTON STATE FUEL TAX LIES ON TRIBAL RETAILERS Brock, Courtney “TRADITIONAL 401(K) OR ROTH 401(K): WHAT IS THE DIFFERENCE?” Buchanan, William K. OIL PRICES AND NONEURO WESTERN EUROPEAN EX- CHANGE RATES: A COINTEGRATED PANEL ANALYSIS . 67 Cc Carpenter, Floyd W. SIGNIFICANT BUSINESS TAX RELIEF IS STILL AVAILABLE FOR GULF OPPORTUNITY ZONE TAXPAYERS Carson, CrystalLee RECENT REGULATIONS, CASES, AND RULINGS Carter, C. P. RECENT GROWTH OF CONOCOPHILLIPS Casey, K. Michael A NOTE ON OIL AND GAS ETFS: ARE THEY TRULY EFFI- EEE Uiiedcc edu cbacd sd cons 060% 0sheddns ee abe. 661 DETERMINANTS OF LONGTERM EXCESS PERFORMANCE OF OIL, GAS AND ENERGY AMERICAN DEPOSITORY RE- CEIPTS LISTED ON THE NEW YORK STOCK EX- CHANGE Casey, Robert R. DRAFTING AND OTHER SUGGESTIONS FOR LOUISIANA FAMILY LIMITED PARTNERSHIPS AND LIMITED LIABILITY COMPANIES Cash, L. Stephen ORGANIZATION OF OIL AND GAS VENTURES: ALTERNA- TIVE BUSINESS FORMS AND THEIR IMPLICATIONS FOR LIABILITY Cecil, H. Wayne NEW ACCOUNTING RULES FOR PENSIONS AND OTHER (Rel.S6-1-8/2007 Pub.520) 215 Author Index POSTRETIREMENT BENEFITS Christopher, Caleb W. WATTS MY LINE? ENERGY GENERATION SITING STRATE- GIES FOR URBAN AREAS Chung, Shifei IMPLICATIONS OF INTERNATIONAL FINANCIAL REPORT- ING STANDARD NO. 6 FOR THE EXTRACTIVE INDUSTRY COMPANIES IN THE UNITED STATES Clark, Stanley J. THE FINANCIALSTATEMENT IMPACT OF REPORTING AS- SET RETIREMENT OBLIGATIONS UNDER SFAS NO. 143 . 1 USING EPS TO MAKE PERFORMANCE COMPARISONS AMONG OIL AND GAS FIRMS: FACT OR FICTION ... 327 Clausen, Thomas S. THE ECONOMIC REPLACEMENT OF EXISTING OIL & GAS EQUIPMENT: A DECISION MODEL Coffey, John RECENT REGULATIONS, CASES, AND RULINGS Cook, Ellen D. HURRICANE RELIEF UNDER KETRA AND GOZA: BUSINESS PROVISIONS Collman, Maria RECENT CASES, REGULATIONS, AND RULINGS ..... 393 Crumbley, D. Larry KANSAS BEATS THE INDIANS: STATE MOTOR FUEL TAX MANDATORY STOCK OPTION EXPENSING IN THE ENERGY INDUSTRY: LITTLE TO FEAR D Davenport, Shirley A. FINANCIAL REPORTING DEVELOPMENTS . 237, 743, 1051 Dickens, Thomas L. (Rel 56-1 8/2007) =Pub.S20) Oil, Gas & Energy Quarterly 216 ORGANIZATION OF OIL AND GAS VENTURES: ALTERNA- TIVE BUSINESS FORMS AND THEIR IMPLICATIONS FOR LIABILITY Dismukes, David E. ELECTRIC POWER POINTS The IRS’s Latest Proposal on Tax Normalization: A Pyrrhic Victory for Ratepayers ELECTRIC POWER POINTS Economic Incentives and Renewable Energy: The Case for Wind Dutta, Amitabh OIL AND GAS EXPLORATION IN 3-D: AN INVESTMENT VEHICLE FOR BOND INVESTORS? ................. 623 F Fay, Jack R. SO YOU WANT TO START A BUSINESS PARTNERSHIP — WHAT SHOULD YOU INCLUDE IN THE PARTNERSHIP ok 50 cet ote Ge honc dee vetheneebumeie 961 Fletcher, Leslie B. TAXATION OF NONRESIDENT ALIENS: A PRIMER ... 369 Flinn, Ronald A PRINCIPLES-BASED GAAP FOR THE UNITED STATES? EES 6b n ab Rese 6b ds a05 00 pnt cogenaneen call 851 ENVIRONMENTAL CORNER 191, 415, 717, 991 DIFFICULTIES IN ACHIEVING ENVIRONMENTAL JUSTICE IN THE UNITED STATES Grayson, Michael M. SOME TAX AND AUDIT IMPLICATIONS OF THE U.S. TAX COURT DECISION IN CHARLES SCHWAB CORP Green, L’ Andra RECENT REGULATIONS, CASES, AND RULINGS Groff, James E. THE BALANCED SCORECARD AND CAPITAL BUDGET- (Rel.S6-1-8/2007 Pub.520) Author Index Grossman, Amanda M. GOUGING BY OIL AND GAS COMPANIES—WHAT DO THE FINANCIAL REPORTS SAY? ...............20000005 353 Grossman, Steven D. GOUGING BY OIL AND GAS COMPANIES—WHAT DO THE FINANCIAL REPORTS SAY? .............-0ececeees 353 H HassabElInaby, Hassan R. THE ROLE OF TAXES IN DEFERRED COMPENSATION PLANS: THE CASE OF THE ALTERNATIVE MINIMUM Hinchey, Braxton RECENT GROWTH OF CONOCOPHILLIPS Hoffman, Karen RECENT REGULATIONS, CASES, AND RULINGS Hughes II, K.E. ELECTRIC POWER POINTS The IRS’s Latest Proposal on Tax Normalization: A Pyrrhic Victory for Ratepayers ......... 217 ELECTRIC POWER POINTS Economic Incentives and Renewable Energy: The Case for Wind ELECTRIC POWER POINTS Environmental Disclosure Require- ments For Electric Utilities ......................... 1025 J Jensen, Paul TAX COURT RULES ON LIKE-KIND EXCHANGE INVOLV- ING COAL SUPPLY CONTRACTS Jordan, Charles E. THE FINANCIALSTATEMENT IMPACT OF REPORTING AS- SET RETIREMENT OBLIGATIONS UNDER SFAS NO. 143 . 1 USING EPS TO MAKE PERFORMANCE COMPARISONS AMONG OIL AND GAS FIRMS: FACT OR FICTION ... 327 (Rel 56-1 8/2007) Pub.S20) Oil, Gas & Energy Quarterly K Kaciuba, Gail UNITIZATION AND ANTITRUST: ANTITRUST AS A BAR TO PRIVATE CONTRACTUAL SOLUTIONS TO THE COMMON POOL PROBLEM FOUND IN OIL AND GAS PRODUC- Karko, Emma RECENT REGULATIONS, CASES, AND RULINGS King, Darwin L. TIMBER CASH OUTFLOWS: CAPITAL EXPENDITURES OR OPERATING EXPENSES? ...........ccccccccccceces 649 TIMBER INVESTMENTS: MAKING THE RIGHT DECI- TIMBER POTPOURRI King, Teresa T. NEW ACCOUNTING RULES FOR PENSIONS AND OTHER POSTRETIREMENT BENEFITS Koch, James RECENT REGULATIONS, CASES, AND RULINGS Kohimeyer, Ill, James M. CHANGES IN ACCOUNTING METHODS: IMPACT OF FAS 154 ON ENERGY FIRMS Landry, Ray PERCEIVED EFFECTIVENESS OF SAS NO. 99 RED FLAGS: A COMPARISON BETWEEN EXTERNAL AND INTERNAL AU- Langstraat, Craig J. “TRADITIONAL 401(K) OR ROTH 401(K): WHAT IS THE DIFFERENCE?” Lewis, Norman, Jr. CHEMICAL AND PETROLEUM REFINING INDUSTRY (Rel.56-1-8/2007 Pub.S20) 219 Author Index CREDIT UNIONS: DOES MEMBERSHIP DIVERSITY AFFECT SAFETY AND PERFORMANCE? ..................... 13 Licata, Michael P. UNITED STATES DISTRICT COURT RULES THAT INCI- DENCE OF WASHINGTON STATE FUEL TAX LIES ON TRIBAL RETAILERS Lin, Ping PERCEIVED EFFECTIVENESS OF SAS NO. 99 RED FLAGS: A COMPARISON BETWEEN EXTERNAL AND INTERNAL AU- Lockwood, M. Jill TAXATION OF NONRESIDENT ALIENS: A PRIMER ... 369 Lowenthal, Franklin CAPITAL GAINS AND THE ALTERNATIVE MINIMUM MacDonald, Stuart T. UNITIZATION AND ANTITRUST: ANTITRUST AS A BAR TO PRIVATE CONTRACTUAL SOLUTIONS TO THE COMMON POOL PROBLEM FOUND IN OIL AND GAS PRODUC- Malloy, John M. “TRADITIONAL 401(K) OR ROTH 401(K): WHAT IS THE DIFFERENCE?” Marks, Joseph M. AN EXAMINATION OF FINANCIAL ANALYST FORECAST ERRORS FOR OIL AND GAS COMPANIES ........... 759 McInnes, John D. THE WINDFALL PROFIT TAX—PAST AND FUTURE CONSE- QUENCES McNiel, Douglas W. CHEMICAL AND PETROLEUM REFINING INDUSTRY CREDIT UNIONS: DOES MEMBERSHIP DIVERSITY AFFECT (Rel 56-1 8/2007 Pub.520) Oil, Gas & Energy Quarterly 220 SAFETY AND PERFORMANCE? ....................- 13 Mest, David P. AN EXAMINATION OF FINANCIAL ANALYST FORECAST ERRORS FOR OIL AND GAS COMPANIES Mitra, Santanu KANSAS BEATS THE INDIANS: STATE MOTOR FUEL TAX Molavi, Niloufar RECENT CASES, REGULATIONS, AND RULINGS Mounce, Patricia Hardin TAX COURT RULES ON LIKE-KIND EXCHANGE INVOLV- ING COAL SUPPLY CONTRACTS Mowrey, Megan E. ORGANIZATION OF OIL AND GAS VENTURES: ALTERNA- TIVE BUSINESS FORMS AND THEIR IMPLICATIONS FOR LIABILITY Moyes, Glen D. PERCEIVED EFFECTIVENESS OF SAS NO. 99 RED FLAGS: A COMPARISON BETWEEN EXTERNAL AND INTERNAL AU- Musazi, Buagu G.N. THE ROLE OF TAXES IN DEFERRED COMPENSATION PLANS: THE CASE OF THE ALTERNATIVE MINIMUM Narasimhan, Ramesh IMPLICATIONS OF INTERNATIONAL FINANCIAL REPORT- ING STANDARD NO. 6 FOR THE EXTRACTIVE INDUSTRY COMPANIES IN THE UNITED STATES Nichols, Linda M. NEEDED: WORLDWIDE AGREEMENT ON RESERVES DEFI- NITIONS, REPORTING, AND USE THE WINDFALL PROFIT TAX—PAST AND FUTURE CONSE- © (Rel.S6-1-8/2007 Pub.S20) 221 Author Index QUENCES UNDERSTANDING THE ACCOUNTING ASPECTS OF UNIT- IZATIONS Nowlin, Tanya S. THE ROLE OF TAXES IN DEFERRED COMPENSATION PLANS: THE CASE OF THE ALTERNATIVE MINIMUM Pacini, Carl EARNINGS MANIPULATION BY PAPER INDUSTRY FIRMS IN LITIGATION Patin, Roy P. Jr CHEMICAL AND PETROLEUM REFINING INDUSTRY CREDIT UNIONS: DOES MEMBERSHIP DIVERSITY AFFECT SAFETY AND PERFORMANCE? ..................... 13 Peltier-Rivest, Dominic EARNINGS MANIPULATION BY PAPER INDUSTRY FIRMS IN LITIGATION Pitman, Marshall K. THE BALANCED SCORECARD AND CAPITAL BUDGET- Ratliff, Byron RECENT REGULATIONS, CASES, AND RULINGS Rieman, Mark W CHANGES IN ACCOUNTING METHODS: IMPACT OF FAS 154 ON ENERGY FIRMS Rogers, Denzil RECENT REGULATIONS, CASES, AND RULINGS S Schaub, Mark DETERMINANTS OF LONGTERM EXCESS PERFORMANCE (Rel. 56-1 8/2007 Pub.S20) Oil, Gas & Energy Quarterly 222 OF OIL, GAS AND ENERGY AMERICAN DEPOSITORY RE- CEIPTS LISTED ON THE NEW YORK STOCK EX- CHANGE Schneider, Douglas K CHANGES IN ACCOUNTING METHODS: IMPACT OF FAS 154 ON ENERGY FIRMS Seetharaman, A. THE ROLE OF TQM IN CONTROLLING THE COST OF MANUFACTURING Sharp, Andrew D. BURN, BABY, BURN: DELTA AIR LINES IS BURNING FUEL AND CASH Shaw, Wayne H. THE IMPACT OF THE REPEAL OF THE STOCK-FOR-DEBT EXCEPTION ON CORPORATE BANKRUPTCY RESTRUCTUR- Shimerda, Thomas A A PRINCIPLES-BASED GAAP FOR THE UNITED STATES? ET obm 60008 bc kes die sos onccvecnalpenpibee s 851 Sigur, Robin RECENT CASES, REGULATIONS AND RULINGS Smith, W. Robert THE FINANCIAL STATEMENT IMPACT OF REPORTING AS- SET RETIREMENT OBLIGATIONS UNDER SFAS NO. 143 . 1 Smith, Frank A NOTE ON OIL AND GAS ETFS: ARE THEY TRULY EFFI- DE SWededuececcdscbie ssbccadetbaeeasdlcewens 661 Sreenivsan, Jayashree THE ROLE OF TQM IN CONTROLLING THE COST OF MANUFACTURING Stambaugh, Clyde T. SIGNIFICANT BUSINESS TAX RELIEF IS STILL AVAILABLE FOR GULF OPPORTUNITY ZONE TAXPAYERS (Rel.56-1-8/2007 Pub.520)