Oil, Gas & Energy Quarterly 2010 - 2011: Vol 58 Index & Table of Contents

3.4 MB·English

AUTHOR INDEX
[References are to Volume 58, No. 1-4]
Alciatore, Mimi
A TALE OF TWO CITIES
AlNajjar, Fouad K.
ACCOUNTING IN IRAQ BABYLON: A HISTORICAL PERSPECTIVE . 125
Awobajo, Olubukola
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS
B
Benson, Adam D.
KNOWLEDGE MANAGEMENT SYSTEMS FOR THE DEVELOPMENT
AND CONSERVATION OF A PRECIOUS NATURAL RESOURCE
Bradley-McKee, Linda J.
CONTINUING PROFESSIONAL EDUCATION 149, 353
Byington, J. Ralph
UPDATE ON THE AVOIDANCE AND DETECTION OF OCCUPATIONAL
ceced coos shecbevtcetecs vcccec teshetiwated ae
C
Casey, K. Michael
A NOTE ON THE IMPACT OF CORPORATE GOVERNANCE ON DIVIDEND
POLICY IN THE OIL AND GAS INDUSTRY
Cataldo II, A.J.
WHAT HAPPENS IN VEGAS DOESN’T ALWAYS STAY IN VEGAS: NE-
VADA CORPORATIONS ENJOY A DISPROPORTIONATE SHARE OF SEC
TRADING SUSPENSIONS
HIGHER ENERGY COSTS, HIGHER AIRLINE LUGGAGE FEES AND THE
DREAM THAT WASN’T: A POSTMORTEM OF UNIVERSAL
451
SECURITIES AND EXCHANGE COMMISSION AMENDS REGULATION
SHO: A FORENSIC EXAMINATION OF PUBLIC INFORMATION RE-
LEASES IN THE GLOBAL LINKS CASE ................-04-045: 287
Cho, Seong- Yeon
DISCRETIONARY TAX ACCRUALS TO MEET THE EARNINGS
Pie ora 90 er een een yr eRe e AED PRA E* ERO Fh ER IRE KE A 511
Chung, Shifei
211 (Rel.59-01-9/2010 =P ub.S20)
Oil, Gas & Energy Quarterly 212
ACCOUNTING FOR THE PROPOSED CLEAN ENERGY AND SECURITY
ACT EMISSIONS ALLOWANCES: ARE FAIR VALUES RELEVANT OR
I o's, x wn SMEs vdieo cd Eie Ss 6 wis'ta'n decade cs dems 497
Coffee, David
LIFO ACCOUNTING AND LIQUIDITY MEASUREMENTS IN THE ENERGY
EE Te Te a a
Crumbley, D. Larry
CLIMATE CHANGE: A PRIMER ..........c.ec.e .eee. e.e e- ce2ee s 269
LOST PROFITS DISPUTES: A PRIMER ....................00005. 473
Curatola, Anthony P.
DISCRETIONARY TAX ACCRUALS TO MEET THE EARNINGS
i ier hs. 5 daw Gl oe Pes «00k baw bond bcewrgecbicdes 511
Danvers, Kreag
THE ECONOMIC DECLINE OF PENNSYLVANIA'S OIL HERITAGE RE-
GION: IMPLICATIONS FOR MUNICIPAL BUDGETING, TAXATION, AND
rs Mica ee eesen ce ls tehertavbaweacddesnd s 207
Davis, Michael
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 141
Dee, Carol Callaway
ee eee 439
DeMoss, Phil
HIGHER ENERGY COSTS, HIGHER AIRLINE LUGGAGE FEES AND THE
DREAM THAT WASN’T: A POSTMORTEM OF UNIVERSAL
Ee aPC Wi nine ae ok na we de hans > Opes + anne ec gige tek pe oes 451
Devisetti, Siva
VALUE CHAIN ANALYSIS AND PROCESS IMPROVEMENT: THE KAOLIN
EES os 5 ctr gedn46 Send ob oaks cclges masks sae eee 117
inGregorio, Dean
COURT RULES THAT INTERESTS IN LLPS, LLCS, AND TENANCIES IN
COMMON ARE NOT PRESUMED TO BE INTERESTS AS LIMITED PART-
NERS IN A LIMITED PARTNERSHIP FOR PURPOSES OF PASSIVE ACTIV-
Ds hs ahd + oa on Semsnen 6 awe + Sees some Kies +8s yee 227
Donaldson, William
DEFINED BENEFIT PENSION PLANS: RECENT LAWS CREATE NEW
COMPLIANCE ISSUES AND RECENT ECONOMIC CRISES CREATE NEW
ss chths ce tras an dk eat hhh > Cu gac b's pele s Geese bebe ei ee ee ak Oh 35
(Rel.59-01-9/2010 Pub.S20)
213 Author Index
Dunleavy, Kevin
HIGHER ENERGY COSTS, HIGHER AIRLINE LUGGAGE FEES AND THE
DREAM THAT WASN’T: A POSTMORTEM OF _ UNIVERSAL
Gs oc keen bie inn ddan eWebherabbese saan eden” 451
Dunn, Kasey
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 343
Durler, M. George )
KNOWLEDGE MANAGEMENT SYSTEMS FOR THE DEVELOPMENT
AND CONSERVATION OF A PRECIOUS NATURAL RESOURCE ..... 85
E
Efron, Eric
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 549
F
Fay, Jack R.
INTERNATIONAL COMPARISON OF PERSONAL INCOME TAX .... 247
Fleischman, Gary M.
NEGOTIATING OIL, GAS AND MINERAL TAX COMPLIANCE COMPLEX-
EE 55.605 605606 06 0R cde eke eds Hadas abe suena Pee 407
Flinn, Ronald E.
Ces Cmeneee PA PUES occ cc Seat cwsdccnccdcacesueneaucs 269
ENVIRONMENTAL CORNER ................2-2eeeee: 155, 363,559
Fuller, Lori R.
SECURITIES AND EXCHANGE COMMISSION AMENDS REGULATION
SHO: A FORENSIC EXAMINATION OF PUBLIC INFORMATION RE-
LEASES IN THE GLOBAL LINKS CASE ............-..++++: na
fs
Grayson, Michael M. ;
Se ED CUE MED 1cS aciesccncdeeseeeeseceeeapebeymase 311
Griffin, Ken
A CASE STUDY OF PAPER MILL EMISSIONS: CONTROLLING POLLU-
TION WHILE ADDING ADDITIONAL RESOURCES ............... 305
H
Hauser, Kathryn
INTERNATIONAL COMPARISON OF PERSONAL INCOME TAX .... 247
Hoffman, Karen N.
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 141
(Rel.59-01-9/2010 Pub.S20)
Oil, Gas & Energy Quarterly 214
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS 7 ey 343
Hopkins, Samuel
Hughes II, K. E.
CAN REGIONAL MARKETS FOR CARBON DIOXIDE (CO2) EMISSIONS
REDUCTIONS WORK? A LOOK AT THE RGGI ................... 425
THE CARBON CAPTURE AND SEQUESTRATION PROVISIONS OF HR-
2454: THE AMERICAN CLEAN ENERGY AND SECURITY ACT OF
EN ie Bi Ae ial ai et EE wie Shp bo Cid 1b RED A Wane «UE KE do's 237
THE SEC’S MANDATED INCREASE IN DISCLOSURE OF EXECUTIVE
PERQUISITES: A LOOK AT TWO INVESTOR-OWNED ELECTRIC
UTILITIES
J
Joyce, Bill
ENERGY, THE CREDIT CRISIS, AND ASSET-BASED LENDING ..... 51
K
Kelly, Amber
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 549
King, Darwin L.
TIMBER PESTS AND RESULTING LOSSES ...................4.: 539
IRS TIMBER AUDITS: WHAT TO EXPECT ...................... 335
WHAT EVERY NEW FORESTLAND OWNER SHOULD KNOW ..... 105
King, Edward D.
i IMBER PESTS AND RESULTING LOSSES ...................... 539
iRS TIMBER AUDITS: WHAT TO EXPECT ...................... 335
WHAT EVERY NEW FORESTLAND OWNER SHOULD KNOW ..... 105
Koch, James
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 343
Koerber, James A.
LOST PROFITS DISPUTES: A PRIMER
L
Langstraat, Craig J.
USING JOINT ACCOUNTS TO AVOID GIFT TAX AND PROPERTY
Es ask acai e bbe bp eens eneagat ss emhabe ne 531
AFTER THE ALLEGED ACCOUNTING FRAUD-DOES THE GOVERN-
MENT TRY TO DEPRIVE DEFENDANTS OF THEIR RIGHT TO
ST ace bobdess Ld, Sede bedietibiied ndtiidcleu bUsIGWedteeds 325
(Rel.59-01-9/2010 Pub.S20)
215 Author Index
Langstraat, Curtis T.
USING JOINT ACCOUNTS TO AVOID GIFT TAX AND PROPERTY
ik wwe eit Deeds hese Mis disdawdcestsewnlsawneeen 531
Licata, Michael P.
COURT RULES THAT INTERESTS IN LLPS, LLCS, AND TENANCIES IN
COMMON ARE NOT PRESUMED TO BE INTERESTS AS LIMITED PART-
NERS IN A LIMITED PARTNERSHIP FOR PURPOSES OF PASSIVE ACTIV-
Se 6 5 obs 90565 o0 005-5 0040 cet coe os has Aen eee 227
Lin, Jessica
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 343
Lirely, Roger
LIFO ACCOUNTING AND LIQUIDITY MEASUREMENTS IN THE ENERGY
SENET Veiiih- 0-0' u oc hin/nih.0 0d bin bd lebln'n & cv ek bic Bs le ac Deel
Loyd, Eric
VALUE CHAIN ANALYSIS AND PROCESS IMPROVEMENT: THE KAOLIN
So ons eect ee Phi sk edbkeer oie es ea eee mee 117
M
Malloy, John M.
AFTER THE ALLEGED ACCOUNTING FRAUD-DOES THE GOVERN-
MENT TRY TO DEPRIVE DEFENDANTS OF THEIR RIGHT TO
GRUNT 6 Soe od los bhi ss eo ceded eth bud bseUdins buvowebse ast t 325
Matheny, Richard E.
CAN REGIONAL MARKETS FOR CARBON DIOXIDE (CO2) EMISSIONS
REDUCTIONS WORK? A LOOK AT THE RGGI .................-. 425
THE CARBON CAPTURE AND SEQUESTRATION PROVISIONS OF HR-
2454: THE AMERICAN CLEAN ENERGY AND SECURITY ACT OF
rreee re TT i eer re TT Pee 237
THE SEC’S MANDATED INCREASE IN DISCLOSURE OF EXECUTIVE
PERQUISITES: A LOOK AT TWO INVESTOR-OWNED ELECTRIC
EE i titi ene aeinsin tne aeewks hs ba keennke esis ae 21
McGee, Jo Ann
UPDATE ON THE AVOIDANCE AND DETECTION OF OCCUPATIONAL
PN EEE 6 csc wrccwccconcencocdessviveeseseseds se
Metrejean, Chery! T.
DEFINED BENEFIT PENSION PLANS: RECENT LAWS CREATE NEW
COMPLIANCE ISSUES AND RECENT ECONOMIC CRISES CREATE NEW
PD oc etd edcsl lS lve ctdeda dest adidas Jd PORN Jo 35
Mounce, Patricia Hardin
(Rel.59-01-9/2010 —P ub.S20)
Oil, Gas & Energy Quarterly 216
A CASE STUDY OF PAPER MILL EMISSIONS: CONTROLLING POLLU-
TION WHILE ADDING ADDITIONAL RESOURCES ............... 305
N
Narasimhan, Ramesh
ACCOUNTING FOR THE PROPOSED CLEAN ENERGY AND SECURITY
ACT EMISSIONS ALLOWANCES: ARE FAIR VALUES RELEVANT OR
re <tc Ses. oss wa wees ot» vate Ru +b oss bees eeowe 497
Oo
Oehlers, Peter F.
WHAT HAPPENS IN VEGAS DOESN’T ALWAYS STAY IN VEGAS: NE-
VADA CORPORATIONS ENJOY A DISPROPORTIONATE SHARE OF SEC
TRADING SUSPENSIONS
SECURITIES AND EXCHANGE COMMISSION AMENDS REGULATION
SHO: A FORENSIC EXAMINATION OF PUBLIC INFORMATION RE-
LEASES IN THE GLOBAL LINKS CASE
P
Puleo, Jr., Victor A.
A NOTE ON THE IMPACT OF CORPORATE GOVERNANCE ON DIVIDEND
POLICY IN THE OIL AND GAS INDUSTRY
Palmisano, Thomas
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS
R
Ramapuram, Thresi E.
AFTER THE ALLEGED ACCOUNTING FRAUD-DOES THE GOVERN-
MENT TRY TO DEPRIVE DEFENDANTS OF THEIR RIGHT TO
EAE Wb ins a tre Libkd os Cabbie s it os Sedeink gt wed iMaletes ashi. 325
Ratliff, R. Byron
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS
Riordan, Diane A.
USING ANNUAL REPORTS FROM THE OIL & GAS INDUSTRY IN THE
INTERNATIONAL ACCOUNTING CLASSROOM
Riordan, Michael P.
USING ANNUAL REPORTS FROM THE OIL & GAS INDUSTRY IN THE
INTERNATIONAL ACCOUNTING CLASSROOM .
Rogers, Denzil
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS
Roig, Reed
(Rel.59-01-9/2010 Pub.520)
217 Author Index
LIFO ACCOUNTING AND LIQUIDITY MEASUREMENTS IN THE ENERGY
SE, Sedercdarbackerrstuerveceessesetdbeeeesnse 393
Roush, Melvin L.
INTERNATIONAL COMPARISON OF PERSONAL INCOME TAX .... 247
S
Scanlon, Robert C.
WHAT HAPPENS IN VEGAS DOESN’T ALWAYS STAY IN VEGAS: NE-
VADA CORPORATIONS ENJOY A DISPROPORTIONATE SHARE OF SEC
TRADING SUSPENSIONS
Scofield, Barbara W.
FINANCIAL REPORTING DEVELOPMENTS
Segal, Mark A.
TEXTRON: THE FIRST CIRCUIT SPEAKS
Six, David
REV. RUL. 2008-23: NEW GUIDANCE ON DETERMINING ALLOCATION
OF M&IE EXPENSES OF LEASED EMPLOYEES
Shambayati, Shadi
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS .. 141, 549
Sipe, Stephanie R.
DEFINED BENEFIT PENSION PLANS: RECENT LAWS CREATE NEW
COMPLIANCE ISSUES AND RECENT ECONOMIC CRISES CREATE
i as tn ae scum ede eieeabnaebidactubanecoenbuael 35
Smith, Frank S.
A NOTE ON THE IMPACT OF CORPORATE GOVERNANCE ON DIVIDEND
POLICY IN THE OIL AND GAS INDUSTRY
Styles, Alan K.
CONTINUING PROFESSIONAL EDUCATION
Swanger, Susan
LIFO ACCOUNTING AND LIQUIDITY MEASUREMENTS IN THE ENERGY
EE OAR, a ncsisinianrmmiia adiemeniatinmdinanenceMeamaetime s ae
U
Ulmer, Amelia
Ww
Wheatley, Clark M.
THE ASSOCIATION OF BOOK-TAX DIFFERENCES WITH FINANCIAL
(Rel.59-01-9/2010 Pub.S20)
Oil, Gas & Energy Quarterly 218
ANALYSTS’ COVERAGE AND FORECAST OPTIMISM FOR FIRMS IN THE
EE obese Viele edu Vode evecetierdveseereveseeeties 7
Yakhou, Mehenna
VALUE CHAIN ANALYSIS AND PROCESS IMPROVEMENT: THE KAOLIN
a sd veh ob ee he bess eee oho bwe ove be peneew as 117
Young, Arthur E.
NEGOTIATING OIL, GAS AND MINERAL TAX COMPLIANCE COMPLEX-
EC hCG CHEN OWL DECC CEUs ers es secon dese setee rhe ues 407
Yuan, Xiaoli
THE ASSOCIATION OF BOOK-TAX DIFFERENCES WITH FINANCIAL
ANALYSTS’ COVERAGE AND FORECAST OPTIMISM FOR FIRMS IN THE
er -. 6 db-de chap dated aved es kph eeeaeons «bods bare the 7
Zarzour, Jr., Steven
RECENT PROPOSED LEGISLATION, CASES, AND RULINGS ...... 14]
(Rel.S9-01-9/2010 —P ub.S20)
SUBJECT INDEX
[References are to Volume 58, No. 1-4]
A
EO ET EE ETE TTT TE ae 264
BE eS ee, Le eer rt eee oe 46
I BI I ooo 6.00 oe vccvnecccsasnadactean ———
Accounting Standards Codification (ASC) .................0.000000 609
ET ee re rE 51
ae Aner een 2s Se Pe ee 9
RE GT I Oi o0'bb 0.0 8 Ko 0 eee Kei cower ecsdeclseds 546
easSeed a ce dc cccccncecns vicwuesleniiiialii 454
Agricultural Employer’s Tax Guide ...... 2... ccc cccsccccscvvcesess 108
CTLE Te reer 451
SEE ib ih cekdcbdcc00seerseseensrscdh) bia 633
Allowance Tracking Syatem (ATS) ........ cc ccccccccccccseseesdenss 429
American Clean Energy and Security Act of 2009 (ACESA) . 237, 426, 499, 599
Amporioan Tibeoteic Power CARP) .....cccccccccnccccscvesesstisees 26, 436
American Energy Production and Price Reduction Act ................ 345
Rpeipain GE CR CAI oon Gb h obs Ci Ne vcs c iec encccccdnediaes 692
FL PPPOE TUTTE TTT TT STITT eT TT ee 8
Gh 8 605s rr tependccesccdsnncsss ween 8, 22
TIS. 6 oo 5.04.6 5 See ctcee cea tcccccecesins eos: ie
Annual electricity savings ........... eeeee eee eoneedee eben 604
Arab Research and Administration Center (ARAC) .................. 132
ee Se ee ee +
Asset retirement obligations ........... ce DOMES sewKe eens waige 445, 609
RI 6s 6.0.6 0.0.0 05 606009: 094800000606008 0517 52
Association of Certified Fraud Examiners (ACFE) ...............-55. 313
Attomey-client privilege .....2c. nce.ee .cec.e ce.ce s.ewn. es2eeee es 333
ik i eid sin kcencaewadeseenyerisenmaseiqnaeen l
RTs idk bettas o0:0:06,00.000000550054a00eeR n 100
Australian Bureau of Meteorology ..............00esceeeeecceneces 645
Fem Ce CAREY. 5c ccc ccccccccccecvcescccsccsonsdnaew g 641
219 (Rel.59-01-9/2010 =~P ub.S20)
Oil, Gas & Energy Quarterly 220
B
ee a Sree ab vee Cases is eT SEU wees bees Ee 127
Thoth ebGG hese o dee 204s C0 bee see rhb eeeweguns bee sens 606
RR ee, 5 ea Orne emer nestor ar 420
iT. POUL CeGL Res coe celet eed SUdUNerCieHeseesbedees 591
ccc ciccheckhhensbiescecek ceoncekn saebecrentes be tas 58
AAT cee Gt eb ces be kee Me EREN OES s Re eee ee awe 3
eS Barre Per rt a eh 2 ee Py 4 618
A ad a oie ik EEN See as vee ene weRe ee hb eteen 145
eee Ae ee cen chbbORELS CEN 60 44h 00 6HRS Hebb os bd5,008% 589
Oy FT Tee EEE LTCE EL 10
i cc ceet reach eb eebeedieserececreteneeeweewes 454
ee ee NEE CIEE ove cede een weed EA ceWes edie Mlb’ 131
ie vgce ne thy vaededcersnarene ecrranee} UnENWe eS EN 8
sche cack. ces veevetesecevidveweebe 7,9, 511
i : vbisrvvredewobdesie dWeevee cseuvreitebeh ssw e 458
British Petroleum Prudhoe Bay Royalty Trust .................--545. 708
Budgetary control ............... voerwwuens bes baw OOd dos Cede ies 217
Cc
I iin aiotais ase sh ca/ek a Wee e's seed ce ws we be eeerek on teee 646
PIED. is alw'o's o'e's s'se be cee vcecveveedebaesee eed e 498
I OTT CELTS PETE SETTER CCE TET TT LTE 109
CC 22 id chase ees Ce ENS CENA Se eee VEO ERE SEUSS OES 629
POET TT TETUTTCCLUR TELE TUTE eT ek 625
OUI, 5 pccodotdavessescescetscreetedavesttents 340
Carbon capture and sequestration (CCS) ..........ee.e e.e2 ee0e eeee e 237
Carbon Storage Research Corporation ..........c.ec.e e.ee0 e0ee2ee e 240
Cn HRSOT TTC ETT OTC ULETERT TOUTE TCT LEELA. 701
Comes Pele Gpainatien GPO) on eee 131
LS AEE PO PPT Pee Toe TT ETET PTET CT ek LL lk 132
nn | PTET TET PTE TUT at 610
ne ID 0a w'n'sp'u'en'ela'e"e'e'e's's'e'e'e'e'welw'e'cinelen'wwiwktoewts 128
SUED Svovissecnervervecvedeevne eCeveeuesv s 239, 242, 305, 425
SE bak dee des one endccebeenseSenedhy ewecuesen ewnee sse en 237
(Rei.S9-01-9/2010 Pub.S20)