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The 2018 Manfred Lachs Space Law Moot Court Competition

Case Concerning Conflicting Activities in Outer Space, Planetary Protection, and Outer Space Security (The Democratic Republic of Neapilia v. The Republic of Kalvion)

Journal International Institute of Space Law, Issue 12 2018
Authors Melissa K. Force
Author's information

Melissa K. Force
Co-Chair, Manfred Lachs Space Law Moot Court Committee, IISL.
Article

The 2017 Manfred Lachs Space Law Moot Court Competition

Case Concerning Lunar Facilities and Withdrawal from the Outer Space Treaty (Republic of Perovsk v. Republic of Titan)

Journal International Institute of Space Law, Issue 12 2017
Authors Melissa K. Force
Author's information

Melissa K. Force
Co-Chair, Manfred Lachs Space Law Moot Court Committee, IISL.
Article

Access_open The 2016 Manfred Lachs Space Law Moot Court Competition

Case Concerning Space Debris, Commercial Spaceflight Services and Liability (Banché v. Rastalia)

Journal International Institute of Space Law, Issue 12 2016
Authors Melissa K. Force
Author's information

Melissa K. Force
Co-Chair, Manfred Lachs Space Law Moot Court Committee, IISL.
Article

Goodwill/Intangibles Accounting Rules, Earnings Management, and Competition

Journal European Journal of Law Reform, Issue 1 2015
Keywords fraud, mergers and acquisitions, Games economic psychology, regulation, goodwill and intangibles
Authors Michael I.C. Nwogugu
AbstractAuthor's information

    Intangible assets account for 60%-75% of the market capitalization value in most developed stock markets around the world. The US GAAP and IFRS Goodwill and Intangibles accounting regulations (ASC 805, Business Combinations; ASC 350, Goodwill and Intangible Assets; IFRS-3R, Business Combinations; and IAS 38, Accounting for Intangible Assets) are inefficient and create potentially harmful psychological biases. These regulations facilitate earnings management and money laundering, reduce competition within industries, and are likely to increase the incidence of fraud and misconduct. This article introduces a new goodwill/intangibles disclosure/accounting model that can reduce the incidence of fraud, information asymmetry, moral hazard, adverse selection, and inaccuracy. The article also introduces new economic psychological theories that can explain fraud, misconduct, and non-compliance arising from the implementation of the goodwill/intangibles accounting rules.


Michael I.C. Nwogugu
Address: Enugu, Enugu State, Nigeria. Emails: mcn2225@aol.com; mcn111@juno.com. Phone: 234-909-606-8162.
Article

Access_open The 2015 Manfred Lachs Space Law Moot Court Competition

Case Concerning Planetary Defense

Journal International Institute of Space Law, Issue 13 2015
Authors Frans G. von der Dunk and Leslie I. Tennen
Author's information

Frans G. von der Dunk
The Netherlands

Leslie I. Tennen
United States
Article

Access_open Akera v Mheni

Journal International Institute of Space Law, Issue 11 2014
Authors Martha Mejía-Kaiser

Martha Mejía-Kaiser
Article

Exploring the Boundaries of Free Exploration and Use of Outer Space

Article IX and the Principle of Due Regard, Some Contemporary Considerations

Journal International Institute of Space Law, Issue 1 2014
Authors Neta Palkovitz
Author's information

Neta Palkovitz
Legal Advisor, ISIS- Innovative Solutions In Space B.V. (“ISIS”), The Netherlands.

Martha Mejía-Kaiser
Co-Chair Manfred Lachs Space Law Moot Court Committee IISL

Melissa K. Force
B.S. Ch.E., J.D., LLM, Adj. Professor, Loyola Law School, Los Angeles, California, USA, Force@MKForce.com.

Lesley Jane Smith
LL.M., Leuphana University Lueneburg; Weber-Steinhaus & Smith, Cotton Exchange. D-28195 Bremen. ljsmith@barkhof.uni-bremen.de; smith@weber-steinhaus. com.

Du Rong

Dr. Martha Mejía-Kaiser

Melissa K. Force
B.S. Ch.E., J.D., LLM, email: Force@MKForce.com, Adj. Professor, Loyola Law School, Los Angeles, California, USA.

Divyanshu Agrawal
National Law School of India University, India, divyanshu.agrawal.92@gmail.com.

Shashank Reddy
National Law School of India University, India, rshashankreddy186@gmail.com.

Dr. Martha Mejía-Kaiser
Co-Chair, Manfred Lachs Space Law Moot Court Committee, IISL
Article

Introduction, Problem and Finalists Briefs

19th Manfred Lachs Space Law Moot Court Competition, 2010: Case Concerning Suborbital Tourism, Definition of Outer Space and Liability (Aspirantia v. Republica)

Journal International Institute of Space Law, Issue 12 2010
Article

Program of the Symposium

The 5th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2010: "Art. IX of the Outer Space Treaty and Peaceful Purposes: Issues and Implementation"

Journal International Institute of Space Law, Issue 11 2010
Article

Consideration of "Heavenly Matters" and the Evolution of Article IX

The 5th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2010: "Art. IX of the Outer Space Treaty and Peaceful Purposes: Issues and Implementation"

Journal International Institute of Space Law, Issue 11 2010
Authors P.M. Sterns and L.I. Tennen

P.M. Sterns

L.I. Tennen
Article

OST Article IX, Improvements: Cultural and Natural Heritage Elements

The 5th Eilene M. Galloway Symposium on Critical Issues in Space Law in Washington D.C., United States, December 2010: "Art. IX of the Outer Space Treaty and Peaceful Purposes: Issues and Implementation"

Journal International Institute of Space Law, Issue 11 2010
Authors F. Lyall

F. Lyall
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