Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Law

Establishing A Suitable Lay Participation System For The Taiwanese Criminal Justice System, Yi-Lin Lou Nov 2014

Establishing A Suitable Lay Participation System For The Taiwanese Criminal Justice System, Yi-Lin Lou

Maurer Theses and Dissertations

This research focuses on a recent judicial reform measure proposed by the Taiwanese Judicial Yuan in 2011. The measure’s objective was to improve the criminal justice system via the implementation of a so-called “lay observer system.” The dissertation begins with an analysis regarding whether the Taiwanese criminal justice system needs to reform, and it considers whether the introduction of the proposed lay observer system would be a reasonable means of achieving the Judicial Yuan’s goals and meeting its expectations, which include rebuilding the Taiwanese society’s trust in the professional judges’ credibility and the court’s fairness. The second part of this …


Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher Apr 2014

Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher

Indiana Law Journal

This Article examines the recent series of criminal prosecutions against tax professionals and offshore bankers. These criminal cases, brought against the largest Swiss bank (UBS), the oldest Swiss bank (Wegelin), one of the largest accounting firms in the world (KPMG), as well as numerous lawyers and accountants, represent a dramatic shift for the U.S. Department of Justice. After decades of tolerating abusive tax shelters and tax haven banks, the government changed its policy. However, rather than indicting the individuals and corporations who invested in tax shelters or hid money in offshore accounts, the Justice Department indicted the lawyers, accountants, and …


A Survey Of State Fetal Homicide Laws And Their Potential Applicability To Pregnant Women Who Harm Their Own Fetuses, Andrew S. Murphy Apr 2014

A Survey Of State Fetal Homicide Laws And Their Potential Applicability To Pregnant Women Who Harm Their Own Fetuses, Andrew S. Murphy

Indiana Law Journal

A discussion of the recent case in which a pregnant Indiana woman named Bei Bei Shuai was prosecuted for fetal homicide following a failed suicide attempt and later miscarriage. The Comment uses this case as a comparison point for different cases and statutes in all fifty states and suggests possible principles for a more unified doctrine and approach.