Cloud computing continues to be adopted at or near double digit growth rates for the near future, despite strong evidence showing that security remains a significant concern. This article analyzes cloud risk management, governance, mitigations and remedies.

Cloud Computing Update: Trends, Risks, and Mitigations. Stavinoha, Ken, Fall/Winter 2013, pp. 1‑16.

COPAS is the only authoritative body that develops and publishes the standards and guidelines regarding oil and gas contracts and establishes the guidelines by which accountants perform their day-to-day functions. Mr. Wierman gives a 2013 COPAS update.

COPAS Update. Wierman, Tom, Fall/Winter 2013, pp. 17‑22.

This article provides an overview of energy sources, the future of alternative energy and government regulations related to global warming or climate change.

Energy & Climate—Where We Are. Smith, Robert P., Fall/Winter 2013, pp. 23‑57.

Research and development (R&D) spending generates considerable economic activity among all businesses, including oil and gas companies. This article­­­­­­ reviews R&D spending in the energy industry, R&D activity that qualifies for credits, methods to determine R&D credits, state R&D credits and steps to capture R&D tax benefits.

R&D Tax Credits: Sometimes Overlooked, but Quite Valuable to Oil and Gas Companies. Henry, Robert, Fall/Winter 2013, pp. 58‑67.

The Oil and Gas (O&G) industry is experiencing a sustained wave of innovation, investment, and change. This article discusses the tax implications for O&G companies related to the evolving U. S. Department of Treasury and Internal Revenue Service tangible property regulations.

The Evolving Tangible Property Regulations: Considerations for the Oil and Gas Industry. Rivers, Greg; Skarda, Scott; and Kosal, Charles, Fall/Winter 2013, pp. 68‑84.

As master limited partnerships (MLPs) continue to grow in popularity, many energy companies are considering the MLP structure for a variety of reasons. This paper discusses strategic reasons for an MLP, planning for the long-term, implementation resources and timing and execution.

The MLP Journey. Ernst & Young, Fall/Winter 2013, pp. 85‑92.

The future of greater transparency regarding payments made to foreign governments by the oil, gas and minerals sector is once again in a state of uncertainty in the United States. This paper will look at those requirements as well as similar requirements in the European Union.

The Future of Transparency Disclosures. Nichols, Linda M, Fall/Winter 2013, pp. 93‑100.

The recent dramatic increase in US production of oil, condensate and NGLs has presented capacity challenges to the midstream segment of the industry. This paper discusses how oil and gas producers, midstream and downstream entities have responded and benefited from these challenges.

Increased Production of US Liquid Hydrocarbons: Why Has It Happened? Where Will the Hydrocarbons Go and How Will They Get There? Moore, J. Richard, Fall/Winter 2013, pp. 101‑110.