The rediscovery of Aristotle's works in Spain by twelfth-century Roman Catholic monks was one of the most significant events in Western intellectual history. The subsequent upheaval in philosophy, theology, and science transformed Christian thinking, unleashing the West's first scientific revolution and putting a unique stamp on Europe's new universities and...

Mandatory expensing of stock options will harm small businesses, drive talented managers and workers offshore, and harm the U.S. economy at a critical time.

Mandatory expensing may negatively affect--rather than restore--investor confidence,and the economy will be placed seriously at risk.