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The article discusses historian and naval strategist Alfred Thayer Mahan's efforts to influence and change U.S. policy on the priniciple of the immunity of private property at sea in time of war in the late 19th and early 20th-centuries. Mahan appealed directly to U.S. President Theodore Roosevelt and Secretary of State Elihu Root to end such support after failed attempts at the 1899 and 1907 Hague conferences. He also aided Great Britain to maintain its traditional opposition to the policy.

This article covers information about enhanced business reporting (EBR) and its significance for businesses in the U.S. Research shows investors, creditors and company executives in fact do not use financial statements as their primary decision-making tool. It also shows a widening gap between market and book value; Roland Burgman of AssetEconomics Inc. says 60 percent of the market value of the Russell 3000 index is attributable to growth expectations. Over time, there has been a shift from companies that are predominantly asset-intensive to those that are asset-light and intangible-heavy. These findings demonstrate the need for a better way to document and report on such businesses. EBR responds to this need with reports that give all stakeholders the information they need to make better decisions about a company's prospects. With EBR, the focus of communicating data shifts from a snapshot based primarily on financial, historical or lagging information to a model that incorporates both financial and non-financial data. The Enhanced Business Reporting Consortium is leading the effort to improve information used for business decision making. Its mission is to improve the quality, integrity and transparency of information in a cost-effective and time-efficient manner. Members will develop a voluntary, global disclosure framework designed to be the standard in business reporting. This framework will provide structure for the presentation of non-financial components of business reports--including key performance indicators--and facilitate greater integration of financial and non-financial components on an industry-by-industry basis. INSETS: EXECUTIVE SUMMARY;The EBR Consortium.

This article discusses the responsibilities of American Institute of Certified Public Accountants members, who use third-party service providers in client engagements. The professional ethics division of the American Institute of Certified Public Accountants addressed the use of third-party providers in Ethics Ruling number 1, under its Code of Professional Conduct, Rule 301, Computer Processing of Client Returns. While that ethics ruling specifically deals with using outside services to process tax returns, it also would apply to any use of third party providers. The ruling advises that members must take all necessary precautions to be sure the use of outside services does not result in the release of confidential information. In addition to the member's responsibilities under the code to maintain confidentiality, the Gramm-Lech-Bliley Act of 1999 needs to be considered as well. The notices required by this law generally require disclosure to the client of categories of nonaffiliated third parties to whom there is disclosure of nonpublic information. Internal Revenue Code 7216 prohibits anyone who is involved in the preparation of tax returns from knowingly or recklessly disclosing or using tax-related information provider other than in connection with the preparation of such returns. Members should make third-party providers to which they have supplied protected client information aware of this requirement.

The mere prospect of patent litigation in the U.S. can be daunting for foreign companies. Recent empirical reviews of the outcomes of patent infringement actions over a number of years indicate that foreign companies lose more than 75% of the patent infringement cases in the U.S. when the opposing party is based in the U.S. In exchange for this right, the patent applicant is required to disclose to the world the invention described in the patent, so that other competitors for example can review the patent and build upon it. Hopefully without infringing another's patent rights. INSETS: Document horror stories;Questions to ask potential counsel;Picking the wrong counsel.

The article focuses on the support of the U.S. Army Corps of Engineers (USACE) to the U.S. Army in meeting its water security goals. Topics discussed include the assessment of the water supply vulnerabilities and the impact of climate change on military installations, the development of water reuse technologies by the USACE, and its demonstration and validation studies on several aspects such as water conservation, integration of sustainability, and retrofitting of buildings with technology.

Analyzes the root causes of anger against anti-American college teachers in the United States (U.S.). Information on the threats and assaults received by faculty members at Emory University upon exclaiming their hate to the U.S.; Argument on the actions taken against the faculty members; Overview of the violence happening within campus because of politics-related disputes.

Comments on the decision of Senator Jim Jeffords to leave the Republican Party in the United States Senate. Reasons for leaving; Issues that may cause disagreements between Jeffords and President George W. Bush; Political and social views of Jeffords.

The article talks about the Clinton administration and its legacy. Particular focus is given to the December 19, 2001 meeting called by former U.S. President Bill Clinton of his top politicos. According to Richard Cohen of the "Washington Post," the bombing of U.S. embassies in East Africa in 1998 can be attributed to über partisans of Washington. Also highlighted are Cohen's right-wing conspiracy's fault defense, as well as the tragedy for Clinton's propaganda efforts.

Focuses on the possibility of creating an action figure depicting former United States President Bill Clinton. Marketing possibilities for the accessories; Information on the action figures; Description of the toy line.

Criticizes United States Senator John McCain (R-Ariz.). Excerpts from statements of McCain to the media; Words used by politicians to hide their true intentions.

Deals with the return of civil rights leader Reverend Jesse Jackson to public life on January 22, 2001 after four days which he devoted for his family in the United States. His description of his absence from public view; Significance of former U.S. president Bill Clinton's praise for Jackson's return to public life.

Criticizes the undecided voters in the 1996 presidential elections of the United States. Lack of difficulty in influencing undecided voters; Need for political awareness of people; Unpleasant facts of American politics; Need for people to have firm political convictions.

Pinpoints the true suspects in the 1996 bombing in Centennial Olympic Park in Atlanta, Georgia. Portrayal of security guard Richard Jewell as a gung-ho gun nut; Broadcaster Katie Couric's previous journalistic performances with leading Democrats; First Lady Hillary Clinton's failure to sought out Jewell for a White House post.

Opinion. Focuses on the lies told within the Clinton White House and the impact that it have on the society. Reference to the conservatives' old-fashioned notion.

Highlights the constitutional amendment proposed by House Minority leader Dick Gephardt and Senate Minority Leader Tom Daschle. Effect on the First Amendment's guarantee of free speech; Regulation of funds expended; Limitation of freedom of speech; Corrupting influence of money on political system.

Analyzes the role of the `soccer moms' in US President Bill Clinton's popularity among the women voters in the United States. Description of the soccer mom; Democrats' convincing of every American woman that she is a soccer mom; Women's identification with the soccer mom.

Presents views of several executives on the effect of high gas prices on their businesses in the U.S. Mark Shields of Rainbow Taxi; Craig Denney of Big Sky Airlines; Dorothy Vanderberg of Dakotaland Transport.