Generally Accepted Accounting Principles (GAAP) is an accounting system that relies primarily on cost to establish balance sheet values. This works well when hitched to a depreciation system that reduces the value of assets as they are used up or made obsolete. But how should companies account for financial assets...

Hipsters who howl in ecstasy at the thought of Kathie Lee feigning humanity for Camera Three are likely to be at the bookstore putting Michael Moore's Downsize This! on the best-seller list.

Recent controversies surrounding the use of foreign labor to manufacture goods for sale in America have once again focused attention on the wages and working conditions of overseas workers.

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America’s wireless communications industry has grown dramatically in the last decade, as market competition and technological change have improved service quality and driven down prices. These improvements have come about in a relatively low-key regulatory environment. But the maturing industry...

The tentative collaboration of evangelicals and environmentalists may provide a path out of the rut of current popular environmental discourse.

What will become of the Medicare drug benefit program?

What do environmentalists and evangelicals share in common, and how can they learn from each other?

Robert S. Royal's Bradley Lecture.