Administrative License Suspensions, Criminal Prosecution and the Double Jeopardy Clause

This Note argues that revocation of a driver\u27s license under ALS proceedings is not a bar to subsequent criminal prosecution by the state. It discusses the potential double jeopardy implications surrounding ALS that is followed by criminal proceedings, as well as the reasoning employed by a majority of the courts that hold that an ALS is remedial and, therefore, not punishment for purposes of the Double Jeopardy Clause. It argues that with regard to determining whether an ALS is punitive, the appropriate test should balance the effect of the statute on the driver against the state\u27s interest in protecting the public safety. This Note concludes that the punitive effects on drunken drivers by the imposition of a 90-day driver\u27s license suspension and a moderate reinstatement fee is not disproportionate to the perceived risk drunken drivers pose to society while they await trial, and thus the presumption that the government is acting in a non-punishing capacity is not rebutted. Thus, the typical 90-day ALS is not punitive and may be accompanied by subsequent criminal prosecution

Making things visible : audit quality control in the UK and the definition of the professional order

Amongst professional activities, audit has increasingly departed from what the sociology of professions traditionally considered to be lying at the heart of the identity of the members of a professional body : the autonomy to judge the nature and amount of work that is necessary to treat the cases submitted to these members. Indeed, the generalisation of audit standards and the institutionalisation of means of controlling their application have in the last thirty years contributed to externalise and collectivise professional judgement. This paper tries to go back over the consequences of the process of controlling the work of auditors, both for the definition of audit itself and for the definition of the professional community. To do this, the paper takes the example of the operation of an audit monitoring unit that was set by the Institute of cartered accountants in England and Wales (in association with the Scottish and Irish Institutes of cartered accountants) to comply with the 1989 Companies act that integrated the 8th European Company Law directive in the British legislation. As what regards audit, it is shown that the result of the monitoring process was to reveal a great diversity in the ways of understanding audit practice as well as to stigmatise, not so much ill practice, but rather practices that were distant to the model that had inspired the definition of audit standardsn and the definition of the way to control their application. Regarding the professional community, it is contented that the monotoring process lead top make the hierarchical structure of this community visible whilst rendering a revision of the process necessary so as to attemps to restore order and unity in the professional body.audit; quality control

Path-integral simulation of ice Ih: The effect of pressure

The effect of pressure on structural and thermodynamic properties of ice Ih has been studied by means of path-integral molecular dynamics simulations at temperatures between 50 and 300 K. Interatomic interactions were modeled by using the effective q-TIP4P/F potential for flexible water. Positive (compression) and negative (tension) pressures have been considered, which allowed us to approach the limits for the mechanical stability of this solid water phase. We have studied the pressure dependence of the crystal volume, bulk modulus, interatomic distances, atomic delocalization, and kinetic energy. The spinodal point at both negative and positive pressures is derived from the vanishing of the bulk modulus. For P < 0, the spinodal pressure changes from -1.38 to -0.73 GPa in the range from 50 to 300 K. At positive pressure the spinodal is associated to ice amorphization, and at low temperatures is found between 1.1 and 1.3 GPa. Quantum nuclear effects cause a reduction of the metastability region of ice Ih.Comment: 12 pages, 9 figure

Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970

this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.professions; audit; globalization; France sociological history

Reconocimiento de notación matemática escrita a mano fuera de línea

El reconocimiento automático de expresiones matemáticas es uno de los problemas de reconocimiento de patrones, debido a que las matemáticas representan una fuente valiosa de información en muchos a ́reas de investigación. La escritura de expresiones matemáticas a mano es un medio de comunicación utilizado para la transmisión de información y conocimiento, con la cual se pueden generar de una manera sencilla escritos que contienen notación matemática. Este proceso puede volverse tedioso al ser escrito en lenguaje de composición tipográfica que pueda ser procesada por una computadora, tales como LATEX, MathML, entre otros. En los sistemas de reconocimiento de expresiones matem ́aticas existen dos m ́etodos diferentes a saber: fuera de l ́ınea y en l ́ınea. En esta tesis, se estudia el desempen ̃o de un sistema fuera de l ́ınea en donde se describen los pasos b ́asicos para lograr una mejor precisio ́n en el reconocimiento, las cuales esta ́n divididas en dos pasos principales: recono- cimiento de los s ́ımbolos de las ecuaciones matema ́ticas y el ana ́lisis de la estructura en que est ́an compuestos. Con el fin de convertir una expresi ́on matema ́tica escrita a mano en una expresio ́n equivalente en un sistema de procesador de texto, tal como TEX