Examlex
One might think that the appeals and postconviction review processes would routinely correct situations in which a defendant was wrongfully convicted, but that is clearly not the case. Up until the mid-1990s, public perception was that criminal defendants had gained too many rights during the Warren era, and, as a result, far too many criminal defendants escaped criminal punishment on technicalities (Uphoff, 2006) . Such perceptions led many—including judges and several Supreme Court justices—to deny that wrongful convictions were a major problem (see Herrera v. Collins, 1993) . Since 1989, though, over 329 inmates have been exonerated by DNA evidence, largely due to the efforts of the Innocence Project, the Death Penalty Information Center, and similar organizations (Innocence Project, 2015a; see also Zalman, Smith & Kiger, 2008) . As a result of these exonerations—and media portrayals of them—nearly 40 states have changed their laws to allow for appellate or postconviction review on the grounds of actual innocence and the federal government enacted the Innocence Protection Act of 2004.
-What reason for wrongful convictions plays a role in 72% of the DNA exonerations to date?
Bonus Method
The bonus method is an accounting approach used in partnership transactions to reflect changes in the capital accounts of the partners when no actual cash is paid out or received.
Capital Balances
Refers to the amount of capital reported on the balance sheet, including funds contributed by owners or shareholders plus retained earnings.
Fair Value
An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties.
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