Digital Commons Network^™

Limitations And Exceptions In The Wipo Instrument On Genetic Resources And Associated Traditional Knowledge, Sean Flynn

Joint PIJIP/TLS Research Paper Series

One of the hot topics in the World Intellectual Property Organization (WIPO) diplomatic conference on an instrument on “Intellectual Property, Genetic Resources and Traditional Knowledge Associated with Genetic Resources” is whether and what exceptions language should be included in the text. At the brief public report from Committee I on May 15, 2024, the Chair reported: “There appears to be adequate support for eliminating Article 4, limitations and exceptions. Some parties opposed.” This Blog provides some background information on the Article and analysis of potentially applicable models and concepts for the provision, including analysis of similar treaties with no exceptions.

Sanctions For Non Disclosure, As Set Out In Article 6 Of The Wipo Basic Proposal On Intellectual Property, Genetic Resources And Traditional Knowledge, Should Include Possible Revocation Of A Patent, James Love, Claire Cassedy

Joint PIJIP/TLS Research Paper Series

The basic proposal for an international legal instrument relating to intellectual property, genetic resources and traditional knowledge associated with genetic resources prepared by the World Intellectual Property Organization (WIPO) Secretariat (GRATK/DC/3) sets out in its Article 3 a narrow obligation to disclose (1) the country of origin of the genetic resource, or if not known, its source, and (2) the Indigenous Peoples or local community that provided traditional knowledge associated with the genetic resource, or the source of such knowledge.

Article 6 of the basic proposal sets out the sanctions and remedies for failures to make such disclosures. Among the …

Who Benefits From Detailed Income Tax Disclosure?, Jack Badger

Doctoral Dissertations

In this study, I investigate the costs and benefits of providing detailed income tax footnotes. Specifically, I examine whether the level of specificity in a firm’s income tax footnote is associated with the value relevance of income tax numbers, analysts’ effective tax rate (ETR) forecasting ability, and uncertain tax benefit (UTB) settlements. The Financial Accounting Standards Board (FASB) launched, and finalized, the Income Tax Disclosure Project to address concerns regarding the amount of boilerplate and generic information in firm’s income tax footnotes. Firms argue that the complex and dynamic nature of income taxes will render these disclosures confusing for investors …

Shocking Financed Emissions: The Effect Of Economic Volatility On The Portfolio Footprinting Of Financial Institutions, Ilmi Granoff, Tonya Lee

Sabin Center for Climate Change Law

Many financial institutions are now calculating and disclosing their financed emissions, a class of metrics enabling these institutions to calculate the greenhouse gas (GHG) emissions associated with investment and lending activities. These institutions have widely adopted the metric to estimate exposure to climate-related financial risk associated with GHG-emitting activities and to provide shareholders and investors a picture of how their financial activity impacts global climate change. Financed emissions metrics, despite widespread adoption, face two key methodological challenges: lack of comparability of outputs within and between portfolios, and vulnerability of calculations to portfolio volatility. Markets are naturally volatile, but the economic …

Co-Designing Of Patient Safety Incident Disclosure Process In Primary Healthcare System In Qatar, Nawal Khattabi, Reena Francis, Reem Abdul Malik, Amal Al Ali, Mariam Abdul Malik

Patient Experience Journal

The importance of disclosing a patient safety incident to the patient involved is recognized. In Qatar, there is no legal requirement for disclosure. The primary health care system in Qatar includes 30 health centers located around the country, managed by the Primary Health Care Corporation (PHCC). Over 63 nationalities of staff deliver care in the health centers, many coming from countries where a disclosure policy is not implemented, and staff would be reluctant to disclose an incident to a patient for fear of reprimand. Many patients who receive care in the health centers come from countries where the health system …

Understanding Cyber Risk: Unpacking And Responding To Cyber Threats Facing The Public And Private Sectors, Lawrence J. Trautman, Scott Shackelford, Brian Elzweig, Peter Ormerod

University of Miami Law Review

Cyberattacks, data breaches, and ransomware continue to pose major threats to businesses, governments, and health and educational institutions worldwide. Ongoing successful instances of cybercrime involve sophisticated attacks from diverse sources such as organized crime syndicates, actors engaged in industrial espionage, nation-states, and even lone wolf actors having relatively few resources. Technological innovation continues to outpace the ability of U.S. law to keep pace, though other jurisdictions including the European Union have been more proactive. Nation-state and international criminal group ransomware attacks continue; Sony’s systems were hacked by a ransomware group; MGM Resorts disclosed that recovery from their September 2023 hack …

Understanding Cyber Risk: Unpacking And Responding To Cyber Threats Facing The Public And Private Sectors, Lawrence J. Trautman, Scott Shackelford, Brian Elzweig, Peter Ormerod

University of Miami Law Review

Cyberattacks, data breaches, and ransomware continue to pose major threats to businesses, governments, and health and educational institutions worldwide. Ongoing successful instances of cybercrime involve sophisticated attacks from diverse sources such as organized crime syndicates, actors engaged in industrial espionage, nation-states, and even lone wolf actors having relatively few resources. Technological innovation continues to outpace the ability of U.S. law to keep pace, though other jurisdictions including the European Union have been more proactive. Nation-state and international criminal group ransomware attacks continue; Sony’s systems were hacked by a ransomware group; MGM Resorts disclosed that recovery from their September 2023 hack …

Assessing Social Engagement Differences Across The Continuum Of Sexuality, Ariana Cunningham

Honors Projects

Individuals attracted to more than one gender identity, also known as non-monosexuals, exist in a unique place in the sexuality dichotomy. Often experiencing prejudice from both their heterosexual and homosexual peers, they are prone to increased rates of loneliness. Loneliness has been shown to increase both mental and physical health risks. Due to the dangers of loneliness, the current study set out to examine this relationship between non-monosexuals and loneliness. A two-phase study was created containing an online survey portion and an in-person interview procedure. Due to small sample sizes, no statistical significance was found but data has been trending …

Enhancing Public Access To Agency Law, Cary Coglianese, Bernard W. Bell, Michael Herz, Margaret Kwoka, Orly Lobel

Articles

"A just, democratic society governed by the rule of law requires that the law be available, not hidden. This principle extends to legal materials produced by administrative agencies, all of which should be made widely accessible to the public. Federal agencies in the United States do disclose online many legal documents—sometimes voluntarily, sometimes in compliance with statutory requirements. But the scope and consistency of these disclosures leaves considerable room for improvement. After conducting a year-long study for the Administrative Conference of the United States, we identified seventeen possible statutory amendments that would improve proactive online disclosure of agency legal materials. …

Enhancing Public Access To Agency Law, Bernard Bell, Cary Coglianese, Michael Herz, Margaret Kwoka, Orly Lobel

Faculty Articles

A just, democratic society governed by the rule of law requires that the law be available, not hidden. This principle extends to legal materials produced by administrative agencies, all of which should be made widely accessible to the public. Federal agencies in the United States do disclose online many legal documents—sometimes voluntarily, sometimes in compliance with statutory requirements. But the scope and consistency of these disclosures leaves considerable room for improvement. After conducting a year-long study for the Administrative Conference of the United States, we identified seventeen possible statutory amendments that would improve proactive online disclosure of agency legal materials. …

Disclosure, Greenwashing, And The Future Of Esg Litigation, Barbara Ballan, Jason J. Czarnezki

Washington and Lee Law Review

The Environmental, Social, and Governance (“ESG”) disclosure movement is expanding both voluntarily, as businesses choose to disclose this information, and mandatorily, as government agencies impose disclosure requirements. As ESG disclosure expands, so do the litigation risks. “Greenwashing” refers to presenting false or misleading environmental or sustainability (i.e., “green”) qualities of products, services, or practices. Businesses may greenwash consumers as well as investors with false and misleading ESG disclosures in advertising, securities filings, or other public statements activating greenwashing litigation from investors and consumers. This Article addresses (1) the laws and regulations that cover consumer and securities greenwashing litigation, (2) how …

A Look Back In Time: Analyzing The Success And Value Of The 2014 Amendments To Rule 2a-7 And Reporting On Form N-Cr In Light Of The March 2020 Market Events, Jocelyn Near

Catholic University Law Review

Money market funds have frequently been a target of regulation by the Securities and Exchange Commission (“SEC”). Perhaps the most expansive regulation came as a response to the 2008 financial crisis, in which the Reserve Primary Fund “broke the buck.” The SEC’s misguided 2014 reforms exacerbated the inherent risks of money market funds, including the risk of runs and first mover advantage, particularly with the implementation of Form N-CR. Form N-CR requires a money market fund to publicly report when various events occur, including when a retail or government money market fund’s current net asset value per share deviates downward …

Fostering Cultural Humility In Addressing Sexual Violence And Sex Trafficking Among Youth, Stephanie Olson

National Youth Advocacy and Resilience Conference

Discover the power of cultural humility in promoting safe spaces for youth to disclose experiences of sexual violence and sex trafficking. Explore the impact of educators' perspectives on disclosure rates and understand how diverse cultural backgrounds influence coping mechanisms. Gain practical insights and strategies to foster cultural humility, create a supportive environment, and enhance safety measures, thus ensuring the well-being of at-risk youth.

Do Professor Characteristics Influence College Students' Mental Health Disclosure?, Giselle Solorio, Kenneth Barideaux Jr.

University of South Carolina Upstate Student Research Journal

Previous studies have provided some evidence that college students may hesitate to disclose their mental health status because of social stigma; however, more research is needed to identify and understand the factors that influence students’ willingness to disclose. For example, it is unclear how professor characteristics impact the likelihood of disclosure. In the current study we examined whether the gender of the professor (male vs. female) and the professor’s teaching discipline (STEM vs. humanities) affected students' likelihood to disclose a mental health problem. Participants read a fictitious syllabus where the professor was either male or female and taught a chemistry …

E-Ethics, 2000 December, Advocate Aurora Health

Historical Documents - Combined

The Park Ridge Center, Chicago, IL: Issue of "e-Ethics", a publication from The Park Ridge Center for the Study of Health, Faith and Ethics, associated with Lutheran General Hospital. This issue has a discussion on conflict of interest and receiving gifts. Also included is a calendar of upcoming events.

Climate, Clarity, Controversy: A Constitutional, Statutory, And Policy Analysis Of The Sec’S Proposed Climate Disclosure Rules, Astoneia O. Moss

Emory Corporate Governance and Accountability Review

The burgeoning ESG movement has heightened investors’ interest in how companies steward the environment in which they operate; manage their human capital; and implement strategies to effectively manage and fulfill the desires of stakeholders. As a result, the SEC has sought to implement a mandatory climate-related disclosure regime to provide investors with public companies’ climate-related data to assist in the investment decision-making process. The proposed climate-related disclosure rule has faced criticism from businesses, politicians, and legal scholars on constitutional, statutory, and policy grounds. This Comment concludes that based on the statutory language of the Securities Act of 1933 and Securities …

Franchising Law In The United States Between Theory And Practice: Heads Up For Foreign Investors, Radwa Elsaman

Touro Law Review

As a dynamic vehicle for fostering investment opportunities, both domestically and internationally, franchising spans a diverse array of industrial sectors, encompassing both goods and services. The United States plays a highly influential role in global franchise industry promotion, with a vast majority of International Franchise Association members representing American companies. Present data underscores that franchising has extended its reach to virtually every sector of the American economy. Notably, the United States stands among just four common law nations that have established dedicated franchise legislation, operating at both state and federal levels. This framework includes provisions for pre-sale disclosure, registration of …

Disclosure Effects In Influencer Marketing: Implications For Courts, Regulators, And Marketers, Gerlinde Berger-Walliser, Stefan J. Hock, Bjorn Walliser

Northwestern Journal of International Law & Business

No abstract provided.

Rational Investing Or Speculative Fever?: Spacs, Robinhood, And Digital Assets—Securities Markets Or Casinos?, Thomas Lee Hazen

FIU Law Review

This article focuses a recurring theme – speculation in the financial markets. The 2010-2020 decade set the stage for a new round of speculative activity starting in 2021. In the article that follows I reflect on a new wave of speculation and three current examples of speculative activity. The article concludes that regulators should be cautious about over-regulation of SPACs and gamified trading. The article also supports the regulation of digital assets (crypto currencies and NFTs) as securities.

Post-Conviction Disclosure In The Canadian Context, Alexandra Ballantyne, Tamara Levy, K.C.

All Faculty Publications

It is common knowledge that the criminal justice system is fallible and prone to human error. The most egregious of such errors is the conviction of an innocent person. While wrongful convictions have been acknowledged in Canada in the last few decades, they are mostly regarded as rare and extraordinary events.16 In response to this perception, experts have identified the challenge of determining the number of wrongful convictions and their exact causes.17 A 2019 study estimates that at least 85 people have been exonerated in Canada.18 The recent advent of the Canadian Registry of Wrongful Convictions creates a centralized location …

Am I My Colleague’S Keeper When It Comes To Disclosing Connections?, Nancy B. Rapoport

Emory Bankruptcy Developments Journal

No abstract provided.

The Disclosure Of Third-Party Litigation Funding Agreements Is Necessary To Resolve Ethical Dilemmas Created By The Third-Party Lender Industry, Gareth Purnell

St. Mary's Journal on Legal Malpractice & Ethics

No abstract provided.

A Narrative Approach To Examining The Workplace Experiences Of Professional Adults Living With Dyslexia, Anna-Maria Jones

Educational Studies Dissertations

A Narrative Approach to Examining the Workplace Experiences of Professional Adults living with Dyslexia is a qualitative narrative research study. The study gathered, documented, and analyzed participants’ lived experiences to improve an understanding of what makes an inclusive workplace setting. The literature and labor statistics recognize that many individuals with dyslexia are struggling at work, unemployed, unrecognized, marginalized, and underpaid. This inquiry is designed to gain greater insight into the existing employment discrepancies. The following research questions guided this investigation: 1. What are the experiences of professional adults with dyslexia in work environments? 2. How do adults with dyslexia navigate …

Survivor Experiences Of Male Childhood Sexual Abuse: A Literature Review, Elizabeth Burch B.S., Joseph T. Kenneally Psy.D., Stephanie Zepeda Phd

Psychology from the Margins

The World Health Organization (WHO) recognizes childhood sexual abuse (CSA) as a global health issue. CSA is a human violation that affects both female and male children and has a stronger detrimental impact on mental health than other traumatic childhood experiences. Despite a growing awareness of male survivors of CSA, male survivors are a marginalized group as most CSA research focuses on females. In addition, masculine norms can keep male adults from disclosing further, which can delay support and increase mental health issues. This meta- analysis reviews the current literature on this group of marginalized people and concludes with a …

Comment Letter On Sec’S Proposed Rule On Conflicts Of Interest Associated With The Use Of Predictive Data Analytics By Broker-Dealers And Investment Advisers, File Number S7-12-23, Sergio Alberto Gramitto Ricci, Christina M. Sautter

Faculty Works

This comment letter responds to the Securities and Exchange Commission’s proposed rule Release Nos. 34-97990; IA-6353; File Number S7-12-23 - Conflicts of Interest Associated with the Use of Predictive Data Analytics by Broker-Dealers and Investment Advisers. Our comments draw on our scholarship relating to laypersons’ participation in securities markets and the corporate sector as well as on the role of technology in corporate governance.

We express concerns that the SEC’s proposed regulation undermines individuals’ ability to access capital markets in an efficient and cost-effective manner. In the era of excessive concentration of equities ownership and power, often with negative societal …

Disclosure Of Support Statement (Dss) Template, James Lipuma, Cristo Leon

STEM for Success Resources

This document outlines a framework for transparently acknowledging both human and software contributions in content creation, extending beyond cited sources to include AI assistance and varied author roles in collaborative processes.

Apoe Risk Disclosure: A Review Of Positive And Negative Outcome, Stacey Rowcliffe

Dissertations

Two of this century’s most significant healthcare challenges are Alzheimer’s disease and mild cognitive impairment, with 40 million people suffering from the diseases. In fact, a conservative estimate projects that both conditions will double every 20 years until 2050. Alzheimer’s disease involves memory impairment, disorientation, confusion, and various problematic behaviors. Presently, no prevention method or cure has been discovered for Alzheimer’s. Mild cognitive impairment typically includes problems with memory, language, thinking, and judgment beyond those typical of one’s age. Usually, these symptoms do not interfere with daily activities but do not improve and have been linked with a risk of …

Understanding The Experiences And Associated Symptomology Of Disclosers And Non-Disclosers Of Sexual Victimization, Kaitlin Carson

Dissertations, Theses, and Capstone Projects

ABSTRACT

According to the Center for Disease Control and Prevention, as many as 43% of women report experiencing some form of sexual victimization, with the highest rates occurring in emerging adulthood. It is estimated that 75% of survivors disclose this experience to someone else; the remainder of survivors keep the experience to themselves. While disclosure can be therapeutic, there are multiple factors that can complicate the disclosure process for sexual victimization survivors. There is limited research investigating why some women choose to disclose sexual victimization experiences and how their reasons may relate to psychopathology. Additionally, extant research primarily focuses on …

It Governance Matter: A Structured Literature Review, Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, Amr M. Kotb

All Works

The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the …

Invisible Disability: A Review Of Hearing And Vision Impairment Challenges In The Workplace, Melissa Ann Aguinaldo

College of Science and Health Theses and Dissertations

This thesis explores the factors related to individuals with vision and hearing impairments in organizational contexts within the United States. It overviews the definitions, current state, and U.S. legislation pertaining to individuals with disabilities in the workplace. The thesis reviews disclosure practices, psychological theories, and recommendations for supporting and accommodating individuals with hearing and vision disabilities. In reviewing these factors, this research aims to enhance understanding of the challenges faced by individuals with hearing and vision impairments in organizations and contribute to fostering inclusive and supportive work environments. The thesis also identifies areas for further research in order to advance …