America’s Newest Citizen - John Q. Corporation

A Montana Public Radio Commentary by Evan Barrett. Published newspaper columns written by Evan Barrett on this topic, which vary somewhat in content from this commentary, appeared in the following publications: Ravali Republic, July 19, 2014 Missoulian, July 11, 2014 Independent Record, July 16, 2014 Flathead Beacon, July 17, 2014

The Emergence of Partnership Networks in the Enterprise Application Development Industry - A Global Corporation Perspective

Currently, dramatic changes are happening in the IS development industry. The incumbent system developers (hubs) are embracing partnerships with less well established companies (spokes), acting in specific niches. This paper seeks to establish a better understanding of the motives for this strategy. Relying on existing work on strategic alliance formation, it is argued that partnering is particularly attractive, if these small companies possess certain capabilities that are difficult to obtain through other arrangements than partnering. Again drawing on the literature, three categories of capabilities are identified: the capability to innovate within their niche, the capability to provide a specific functionality that can be integrated with the incumbents’ systems, and the capability to address novel markets. These factors are analyzed through a case study. The case represents a market leader in the global IS development industry, which fosters a network of smaller partner firms. The study reveals that temporal dynamics between the identified factors are playing a dominant role in these networks. A cyclical partnership model is developed that attempts to explain the life cycle of a partnership within such a network.

Prof. Dr. B. Bendix [Illustration] : (Porträt)

Scan von Monochrom-Mikroform

Transfer Pricing in the Decentralized Multinational Corporation

This paper considers how the multinational corporation's transfer price responds to changes in international corporate effective tax rates. It extends the decentralized decision-making analysis of transfer pricing in the context of different tax rates. It adopts and extends Bond's (1980) model of the decentralized multinational corporation that assumes centralized transfer pricing. The direction of transfer price change is as expected, while the magnitude of change is likely to be less than predicted by the Horst (1971), centralized decision-making model. The paper extends the model further by assuming negotiated transfer pricing, where the analysis is partitioned into perfect and imperfect information cases. The negotiated transfer pricing result reverts to the Horst (1971), or centralized decision-making, result, under perfect information. Under imperfect information, the centralized decision-making result obtains when top management successfully informs division general managers or it successfully implements a non-monetary reward scheme to encourage division general managers to cooperate. Under simplifying assumptions, centralized decision-making dominates decentralized decision-making, while negotiated transfer pricing weakly dominates centralized transfer pricing.

International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions

We review and extend the core literature on international transfer price manipulation to avoid or evade taxes. Under negotiated transfer pricing with a viable bargaining structure, including performance evaluation disconnected from the transfer price, divisions voluntarily exchange accurate information to obtain firm-wide optimality, a result not dependent on restraint from exercising internal market power. For intangible licenses, a larger optimal profit shift for a given tax rate change strengthens incentives for transfer pricing abuse. In practice, an intangible's arm's length range is viewed as a guideline, a context where incentives for abuse materialize. Transfer pricing for intangibles obliges greater tax authority scrutiny.

Na 1 Nachlass Max Horkheimer, 103 - Korrespondenzen u.a. mit Maria Pattermann und Franz Neumann (p. III 11, 1-335)

1 Drucksache der Rechtsanwaltskanzlei Pacht, Tannenbaum & Ross, 1951; 2 Briefe zwischen der Pädagogischen Hauptstelle der Gewerkschaft Erziehung u. Wissenschaft und Max Horkheimer, 1954; 1 Brief vom Pädagogischen Verlag B. Schulz an Max Horkheimer, 1950; 3 Briefe zwischen dem Professor Erwin Walter Palm und Max Horkheimer, 1957-1958; 2 Briefe zwischen Helena Brans und Max Horkheimer, 1953; 2 Briefe vom Park-Hotel Frankfurt an Max Horkheimer,1957-1958; 1 Brief von Enno Patalas an Max Horkheimer, 1 Brief von Theodor W. Adorno an Enno Patalas, 1956; 2 Briefe zwischen Dieter Pätzold und Max Horkheimer, 1952; 8 Briefe zwischen Maria Pattermann und Max Horkheimer, 1952-1958; 2 Briefe zwischen F. Perrot und Max Horkheimer, 1953; 2 Briefe zwischen der Buchhandlung Werner Peter und Max Horkheimer, 1954; 3 Briefe zwischen Alfred Peters und Max Horkheimer, 1952-1953; 1 Zeugnis von dem Studenten Joachim Peter, 1953; 1 Brief von Max Horkheimer an F.H. Peterson, 1950; Briefwechsel zwischen dem Studenten Klaus Peuker und Max Horkheimer, 1951; 1 Brief des Chefredakteuren Karl Pfannkuch an Max Horkheimer, 1955; 1 Brief von Dr. Karl Pfauter an Max Horkheimer, 1952; Briefwechsel zwischen der Studentin Renate Pflaume und Max Horkheimer, 1952; Briefwechsel zwischen Joseph B. Phillips und Max Horkheimer, 1955; 1 Brief von Professor Josef Pieper an Max Horkheimer , 1951; 1 Brief von Ehrenfried Pihan an Max Horkheimer, 1953; 1 Brief von F. G. Pincus an Theodor W. Adorno, 1954; Briefwechsel zwischen dem Professor Koppel S. Pinson und Max Horkheimer, 1956; 2 Briefe zwischen dem Professor Kurt Pinthus und Max Horkheimer, 1953; 1 Brief an Dr. Knut Pipping von Max Horkheimer, 1950; 2 Briefe zwischen Erwin Piscator und Max Horkheimer, 1954; Briefwechsel zwischen der Max-Planck-Gesellschaft zur Förderung der Wissenschaften und Max Horkheimer, 1953-1955; Briefwechsel zwischen dem Professor Richard Plant und Max Horkheimer, 1953 und 2 Briefe zwischen Professor Richard Plant und Margarete Feretty-Füredi, 1953; Briefwechsel zwischen dem Professor Johann Plenge und Max Horkheimer, 1951-1952; Briefwechsel zwischen Barbara Pleyer und Max Horkheimer, 1954; 1 Brief von Erich Paul Pechmann an Max Horkheimer, 1952; Briefwechsel zwischen Dr. Gerhard Poetzsch und an Max Horkheimer, 1958; Briefwechsel zwischen dem Committee on Science & Freedom und Max Horkheimer, 1955-1956; 1 Brief an den Professor Rudolf Pohl von Max Horkheimer, 1953; 1 Brief von der Zeitschrift "Die politsche Meinung" an Max Horkheimer, 1956; 1 Brief von Max F. Pollack an Max Horkheimer, 1954; 1 Brief von dem Professor Wilhelm Polligkeit an Max Horkheimer, 1951; 1 Brief von dem Poli-Verlag an Max Horkheimer, 1950; Briefwechsel zwischen Alexej Poremsky und Max Horkheimer, 1955; 1 Brief von Rita Post an Max Horkheimer, 1952; 1 Brief von Max Potzin an Max Horkheimer, 1951; Briefwechsel zwischen dem Oberstudienrat Max Preitz und Max Horkheimer, 1955; 1 Brief von dem Professor Wolfgang Preiser an Max Horkheimer, 1952; 1 Gutachten und Beilagen von Dr. Karl A. Preuschen an Max Horkheimer, 1955; Briefwechsel und Beilagen zwischen dem Direktor des The Commonwealth Fund E. K. Wickman und Max Horkheimer, 1955; Briefwechsel zwischen Klaus H. Pringsheim und Max Horkheimer, 1952-1958; 1 Brief von Curt Freiherr von Preuschen an Max Horkheimer, 1953; Briefwechsel zwischen Rüdiger Proske und Max Horkheimer, 1951; Briefwechsel und Beilagen zwischen Dr. Harry Pross und Max Horkheimer, 1954; 1 Brief von dem Professor Franz Neumann an Max Horkheimer, 1954; 1 Brief an G. H. Graber von Max Horkheimer, 1953; Briefwechsel zwischen dem Quaker Service und Max Horkheimer, 1950; Briefwechsel zwischn Günther Quandt und Max Horkheimer, 1953 und 2 Todesanzeigen, 1955; 1 Brief an den Querido-Verlag von Max Horkheimer, 1951; Briefwechsel zwischen Emil Querinjean und Max Horkheimer, 1955; Briefwechsel zwischen John Raatjes und Max Horkheimer, 1956; Briefwechsel zwischen der Zeitschrift the humanist radical und Max Horkheimer, 1957; Briefwechsel zwischen Sitangghu Chatterji und Max Horkheimer, 1957; 1 Brief von der Radio Corporation of America an Max Horkheimer, 1953; 1 Brief und Beilagen vom Radiodiffusion et Télévision Francaises an Max Horkheimer, 1955; Briefwechsel zwischen dem Österreichischer Rundfunk Radio Wien und Max Horkheimer, 1956; 1 Brief von dem Professor Boris Rajewsky an Max Horkheimer, 1953; 1 Brief an Else Rang von Max Horkheimer, 1950; Briefwechsel zwischen Heinz Raspini und Max Horkheimer, 1956; 1 Drucksache zwischen Hanna Becker vom Rath und Max Horkheimer, 1953; 1 Telegramm von dem Professor Roland Rather an Max Horkheimer und 2 Briefe von Max Horkheimer an Roland Rather, 1957; Briefwechsel zwischen dem Professor L. J. Rather und Max Horkheimer, 1955; Briefwechsel zwischen Phillip Roth und Max Horkheimer, 1958; Briefwechsel zwischen Sibnarayan Ray und Max Horkheimer, 1956-1957; Briefwechsel mit Beilagen zwischen dem Rationalisierungs-Kuratorium der Deutschen Wirtschaft und Max Horkheimer, 1954; 1 Aktennotiz von dem Jornalisten Rasten der dänischen Zeitung Politiken, 1953; Briefwechsel zwischen Wolfgang M. Rauch und Max Horkheimer, 1956; 1 Anzeige der Ingeborg Rauter, 1953; 1 Brief von dem Hotel Reber au lac an Max Horkheimer, 1955; Briefwechsel zwischen Alice Reboly und Max Horkheimer, 1955; 3 Briefe an die Regensburger Zeitungen von Max Horkheimer, 1956; 1 Brief an den Professor Klaus Reich von Max Horkheimer, 1950; Briefwechsel zwischen dem Reinhardt, Ernst, Verlag und Max Horkheimer, 1953; 1 Brief von dem Apotheker Hermann Reitberger an Max Horkheimer, 1955; Briefwechsel zwischen Dr. Paul Reiwald und Max Horkheimer, 1950; 1 Brief von dem Journalist Godo Remszhardt an Max Horkheimer, 1954; Briefwechsel zwischen Dr. Irmgard Rexroth-Kern und Max Horkheimer, 1952; Briefwechsel zwischen Hans Rheinbay und Max Horkheimer, 1955; 1 Brief von der Universität Bonn an Max Horkheimer, 1953; 1 Brief an den Rheinischer Merkur von Max Horkheimer, 1951; 1 Brief an die Rheinische Post von Max Horkheimer, 1954; 1 Brief an Hans Richter von Max Horkheimer, 1954; Briefwechsel zwischen Dr. Hermann Riefstahl und Max Horkheimer, 1957; Briefwechsel zwischen dem Professor Svend Riemer und Max Horkheimer, 1957; Briefwechsel zwischen dem Ring-Verlag und Max Horkheimer, 1957; Briefwechsel zwischen Werner Rings und Max Horkheimer, 1954; Briefwechsel zwischen Martha Ritter-Raabe und Max Horkheimer, 1955; Briefwechsel zwischen Otto-Heinz Rocholl und Max Horkheimer, 1954; 1 Brief von Hilde Rodemann an Max Horkheimer, 1952; 1 Brief von Edouard Roditi an Max Horkheimer, 1951 und 1 Brief von Theodor W. Adorno an Edouard Roditi, 1951; Briefwechsel zwischen der Zeitschrift Studenten-Kurier und Max Horkheimer, 1955; 1 Brief von Karl Roeloffs an Max Horkheimer, 1953; Briefwechsel zwischen der Kunsthistorikerin Hanna Rhode und Max Horkheimer, 1950-1951; 1 Brief an Dr. Anna Ronge von Max Horkheimer, 1954; 2 Brief an Kathe Romney von Max Horkheimer, 1952-1955; Briefwechsel zwischen Dr. Paul Rompel und Max Horkheimer, 1952; 1 Brief an den Zahnartz Dr. Ingo Ropper von Max Horkheimer, 1953; Briefwechsel zwischen Ilse Wallis Ross und Max Horkheimer, 1955-1956; 1 Brief von dem Professor Hans W. Rosenhaupt an Max Horkheimer, 1952; 1 Brief von Rosenthal an Max Horkheimer, 1958; Briefwechsel zwischen dem Generalstaatsanwalt und Staatssekretär Erich Rosenthal-Pelldram und Max Horkheimer, 1952-1956; Briefwechsel zwischen Lessing J. Rosenwald und Max Horkheimer, 1950; Briefwechsel zwischen dem Lieutenant Dr. Alan O. Ross und Max Horkheimer, 1955; 4 Briefe und Beilagen von Günther Roth an Max Horkheimer, 1953-1957; Briefwechsel zwischen dem Professor Wolfram Eberhardt und Max Horkheimer, 1955; 1 Brief an den Professor M. A. Stewart von Theodor W. Adorno, 1955; Briefwechsel zwischen dem Professor Rheinhard Bendix und Max Horkheimer, 1955; Briefwechsel zwischen der Studentin Valentine Rothe und Max Horkheimer, 1957; 1 Brief von dem Student Rudolf Rothrock an Max Horkheimer, 1953; 1 Brief von Guy Roustang an Max Horkheimer, ohne Jahr; 1 Brief von Heinz Maria Ledig-Rowohlt an Max Horkheimer, 1950; Briefwechsel zwischen Ellen Roy und Max Horkheimer, 1956; Briefwechsel zwischen dem Professor Paul Royen und Max Horkheimer, 1954; Briefwechsel zwischen dem Staatsminister August Rucker und Max Horkheimer, 1955-1957 1 Brief an den Staatsminister August Rucker von Leopold von Wiese, 1955; 1 Bericht von Walter Rüegg, 1953 und 2 Briefe von Max Horkheimer an den Professor Walter Rüegg, 1955; 3 Briefe an den Professor Alexander Rüstow von Max Horkheimer, 1953-1958; Briefwechsel zwischen Käthe von Ruckteschell und Max Horkheimer, 1951-1954; Briefwechsel zwischen dem Student Gerhard Rudolph und Max Horkheimer, 1954; 1 Brief von der Ruf und Echo, Arbeitsgemeischaft an Max Horkheimer, 1952; 3 Briefe an den Professor Jay Rumney von Max Horkheimer, 1952-1954; Briefwechsel zwischen Clarence R. Rungee und Max Horkheimer, 1951-1952;

Catalogue of Hebraica and Judaica in the library of the Corporation of the City of London

by A. Löwy

A review of the Malaria Chemoprophylaxis Compliance Program at ExxonMobil Corporation

ExxonMobil, a Fortune 500 oil and gas corporation, has a global workforce with employees assigned to projects in areas at risk for infectious diseases, particularly malaria. As such, the corporation has put in place a program to protect the health of workers and ensure their safety in malaria endemic zones. This program is called the Malaria Control Program (MCP). One component of this program is the more specific Malaria Chemoprophylaxis Compliance Program (MCCP), in which employees enroll following consent to random drug testing for compliance with the company's chemoprophylaxis requirements. Each year, data is gathered on the number of employees working in these locations and are selected randomly and tested for chemoprophylaxis compliance. The selection strives to test each eligible worker once per year. Test results that come back positive for the chemoprophylaxis drug are considered "detects" and tests that are negative for the drug and therefore show the worker is non-compliant at risk for severe malaria infection are considered "non-detect". ^ The current practice report used aggregate data to calculate statistics on test results to reflect compliance among both employees and contractors in various malaria-endemic areas. This aggregate, non-individualized data has been compiled and reflects the effectiveness and reach of ExxonMobil's Malaria Chemoprophylaxis Compliance Program. In order to assess compliance, information on the number of non-detect test results was compared to the number of tests completed per year. The data shows that over time, non-detect results have declined in both employee and contractor populations, and vary somewhat by location due to size and scope of the MCCP implemented in-country. Although the data indicate a positive trend for the corporation, some recommendations have been made for future implementation of the program.^

Romanian glocalization : Case study on the Rosia Montana Gold Corporation Mining Project

At the end of the communist era, which was characterised as a closed social experiment, Romania found itself in the middle of a globalization process. Its industrial capacities have been considerably reduced through a poor and spendthrift management. There was a mass exodus of the labour force abroad and the educational background for the remaining part was no longer in agreement with the labour market. On these grounds, the vectors of globalization, in the form of foreign investments, entered Romania effortlessly. There even were local communities where the arrival of foreign investors was expected like a second coming of Christ. This is the context in which a Canadian company set forth the mining project Rosia Montana Gold Corporation. The implementation of the project should have started in 2005. Nevertheless, the project has not been effectively launched yet. This situation is based on what we call Romanian glocalization, namely a specific confrontation between global and local on Romanian land

Romanian glocalization : Case study on the Rosia Montana Gold Corporation Mining Project

At the end of the communist era, which was characterised as a closed social experiment, Romania found itself in the middle of a globalization process. Its industrial capacities have been considerably reduced through a poor and spendthrift management. There was a mass exodus of the labour force abroad and the educational background for the remaining part was no longer in agreement with the labour market. On these grounds, the vectors of globalization, in the form of foreign investments, entered Romania effortlessly. There even were local communities where the arrival of foreign investors was expected like a second coming of Christ. This is the context in which a Canadian company set forth the mining project Rosia Montana Gold Corporation. The implementation of the project should have started in 2005. Nevertheless, the project has not been effectively launched yet. This situation is based on what we call Romanian glocalization, namely a specific confrontation between global and local on Romanian land

Romanian glocalization : Case study on the Rosia Montana Gold Corporation Mining Project

At the end of the communist era, which was characterised as a closed social experiment, Romania found itself in the middle of a globalization process. Its industrial capacities have been considerably reduced through a poor and spendthrift management. There was a mass exodus of the labour force abroad and the educational background for the remaining part was no longer in agreement with the labour market. On these grounds, the vectors of globalization, in the form of foreign investments, entered Romania effortlessly. There even were local communities where the arrival of foreign investors was expected like a second coming of Christ. This is the context in which a Canadian company set forth the mining project Rosia Montana Gold Corporation. The implementation of the project should have started in 2005. Nevertheless, the project has not been effectively launched yet. This situation is based on what we call Romanian glocalization, namely a specific confrontation between global and local on Romanian land

President Chain Store Corporation's Hsu Chong-Jen: A Case Study of a Salaried Manager in Taiwan

Salaried managers have been increasing in top management of many Taiwanese companies. Why and how have their roles become more important? In order to answer these questions, it is necessary to examine the complicated relationships between salaried managers and the founders' families who appoint them to top-management positions. This paper examines the case of Hsu Chung-Jen, the president of President Chain Store Corporation. PCSC operates Taiwan's 7-ELEVENs, the largest convenience store chain on the island. He may be regarded as the most advanced salaried manager in Taiwan today.

Metro Pictures Corporation offers Vicente Blasco Ibáñez' "The four horsemen of the Apocalypse" [Texto impreso]

Tít. tomado de la cub.

Three Dichotomies in Lawyers’ Ethics (With Particular Attention to the Corporation as Client)

Three usually unexpressed, and too often unnoticed, conceptual dichotomies underlie our perception and understanding of lawyers’ ethics. First, the existence of a special body of professional ethics and professional regulation presupposes some special need or risk. Criminal and civil law are apparently insufficient. Ordinary day-to-day morality and ordinary ethics, likewise, are not considered to be enough. What is the risk entailed by the notion of a profession that is special; who needs protection, and from what? Two quite different possible answers to this question provide the first of the three dichotomies examined in this article: one can understand the risk as primarily to a vulnerable client from a powerful professional; or, to the contrary, from a powerful client-lawyer combination toward vulnerable others. Second, what is the foundational orientation of lawyers? Are lawyers serving primarily their particular clients, and those clients’ preferences, choices and autonomy? Or is the primary allegiance of lawyers to some community or collective goal or interest distinct from the particular goals or interests of the client? The third dichotomy concerns not the substance of the risk, or the primary orientation, but the appropriate means of responding to that risk or that fundamental obligation. Should professional ethics be implemented primarily through rules? Or, should we rely on character and the discretion of lawyers to make a thought out, all things considered, decision? Each of these three presents a fundamental difference in how we perceive and address issues of lawyers’ ethics. Each affects our understanding and analysis on multiple levels, from (1) determining the appropriate or requisite conduct in a particular situation, to (2) framing a specific rule or approach for a particular category of situations, to (3) more general or abstract theory or policy. A person’s inclinations in regard to the dichotomies affects the conclusions that person will reach on each of those levels of analysis, yet those inclinations and assumptions are frequently unexamined and unarticulated. One’s position on each of the dichotomies tends to structure the approach and outcome without the issues and choice having been explicitly addressed or possibly even noticed. This article is an effort to ameliorate that problem. Part I addresses the question of what is the risk in the work of lawyers, or the function of lawyers, for which professional ethics is the answer. The concluding section focuses on the particular problem of the corporation as client. Part II then asks the related and possibly consequent question of what is the foundational orientation or allegiance of the lawyer? Is it to the individual client? Or is it to some larger community interest? Again, the concluding section focuses on the corporation. Part III turns to the means or method for addressing the obligations and possible problems of the professional ethics of lawyers. Should lawyers’ ethics guide and confine the conduct of lawyers primarily through rules? Or should it function primarily through reliance on the knowledge, judgment and character of lawyers? If the latter were the guide, ethical decisions would be made on a situation by situation basis under the discretion of each lawyer. Toward the end of each discussion possibilities for bridging the dichotomy are considered (and with such bridges each dichotomy may come to look more like a spectrum or continuum.). At several points after its introduction in Parts I and II, the special problem of the corporation as client is revisited and possible solutions suggested. Illustrating the usefulness of keeping the dichotomies in view, Part IV applies them to several exemplary situations of ethical difficulty in actual lawyer practice. For readers finding it difficult to envision the consequences of these distinctions, turning ahead to Part IV may be useful in making the discussion more concrete. Some commonalities across the dichotomies and connections among them are then developed in the concluding section, Part V.

Three Dichotomies in Lawyers’ Ethics (With Particular Attention to the Corporation as Client)

Three usually unexpressed, and too often unnoticed, conceptual dichotomies underlie our perception and understanding of lawyers’ ethics. First, the existence of a special body of professional ethics and professional regulation presupposes some special need or risk. Criminal and civil law are apparently insufficient. Ordinary day-to-day morality and ordinary ethics, likewise, are not considered to be enough. What is the risk entailed by the notion of a profession that is special; who needs protection, and from what? Two quite different possible answers to this question provide the first of the three dichotomies examined in this article: one can understand the risk as primarily to a vulnerable client from a powerful professional; or, to the contrary, from a powerful client-lawyer combination toward vulnerable others. Second, what is the foundational orientation of lawyers? Are lawyers serving primarily their particular clients, and those clients’ preferences, choices and autonomy? Or is the primary allegiance of lawyers to some community or collective goal or interest distinct from the particular goals or interests of the client? The third dichotomy concerns not the substance of therisk, or the primary orientation, but the appropriate means of responding to that risk or that fundamental obligation. Should professional ethics be implemented primarily through rules? Or, should we rely on character and the discretion of lawyers to make a thought out, all things considered, decision? Each of these three presents a fundamental difference in how we perceive and address issues of lawyers’ ethics. Each affects our understanding and analysis on multiple levels, from (1) determining the appropriate or requisite conduct in aparticular situation, to (2) framing a specific rule or approach for a particular category of situations, to (3) more general or abstract theory or policy. A person’s inclinations in regard to the dichotomies affects the conclusions that person will reach on each of those levels of analysis, yet those inclinations and assumptions are frequently unexamined and unarticulated. One’s position on each of the dichotomies tends to structure the approach and outcome without the issues and choice having been explicitly addressed or possibly even noticed. This article is an effort to ameliorate that problem. Part I addresses the question of what is the risk in the work of lawyers, or the function of lawyers, for which professional ethics is the answer. The concluding section focuses on the particular problem of the corporation as client. Part II then asks the related and possibly consequent question of what is the foundational orientation or allegiance of the lawyer? Is it to the individual client? Or is it to some larger community interest? Again, the concluding section focuses on thecorporation. Part III turns to the means or method for addressing the obligations and possible problems of the professional ethics of lawyers. Should lawyers’ ethics guide and confine the conduct of lawyers primarily through rules? Or should it function primarily through reliance on the knowledge, judgment and character of lawyers? If the latter were the guide, ethical decisions would be made on a situation by situation basis under the discretion of each lawyer. Toward the end of each discussion possibilities for bridging the dichotomy are considered (and with such bridges each dichotomy may come to look more like a spectrum or continuum.). At several points after its introduction in Parts I and II, the special problem of the corporation as client is revisited and possible solutions suggested. Illustrating the usefulness of keeping the dichotomies in view, Part IV applies them to several exemplary situations of ethical difficulty in actual lawyer practice. For readers finding it difficult to envision the consequences of these distinctions, turning ahead to Part IV may be useful in making the discussion more concrete. Some commonalities across the dichotomies and connections among them are then developed in the concluding section, Part V.