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Full-Text Articles in Law

Taxes And Competitiveness, Michael S. Knoll Dec 2006

Taxes And Competitiveness, Michael S. Knoll

Faculty Scholarship at Penn Law

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper then uses that theory to evaluate tax policy in two high profile and important areas. The paper begins by describing two models of competitiveness, called the conduit or new money model and the investor or old money model. The central ...


Holding Charities Accountable: Some Thoughts From An Ex-Regulator, Catharine P. Wells Dec 2006

Holding Charities Accountable: Some Thoughts From An Ex-Regulator, Catharine P. Wells

Boston College Law School Faculty Papers

This paper recounts a number of lessons learned in the course of serving as the Director of Public Charities for the Commonwealth of Massachusetts. It incorporates these lessons into a discussion of the proper analysis of charitable organizations. Should charities be analogized to for-profit firms or are they something that is essentially different? The paper argues that they lack many of the attributes of Coasian firms and that they should be considered as “consumption groups” that have different methods of accountability.


You (Don’T) Look Marvelous: Considerations For Employers Regulating Employee Appearance, G. Roger King, Jeffrey D. Winchester, David Sherwyn Nov 2006

You (Don’T) Look Marvelous: Considerations For Employers Regulating Employee Appearance, G. Roger King, Jeffrey D. Winchester, David Sherwyn

Articles and Chapters

Under federal law, employers are generally allowed to set policies regulating employees’ appearance, provided that those policies do not impinge on groups specifically protected under federal statute. State and local laws, however, may preclude employers from implementing such dress and appearance policies. Employers whose workers are unionized must consider the provisions of the bargaining agreement. One trend in connection with regulations relating to employees’ appearance and dress is that creative lawyers have stretched the law to cover certain workers.


Retaliation: The Fastest-Growing Discrimination Claim, David Sherwyn, Zev Eigen, Gregg Gilman Nov 2006

Retaliation: The Fastest-Growing Discrimination Claim, David Sherwyn, Zev Eigen, Gregg Gilman

Articles and Chapters

Many employers were shocked and alarmed when the U.S. Supreme Court in June 2006 unanimously established a relatively broad standard regarding employees’ complaints of retaliation by employers when employees have made discrimination complaints. An examination of case law as well as comments made by those attending the 2006 Labor and Employment Law Roundtable at the Cornell University School of Hotel Administration allow us to conclude that although employees who make complaints need to be treated carefully, employers need not panic. Instead, they must thoroughly document any personnel actions and base them on actual performance, making sure that any termination ...


2006 Scholars And Artists Bibliography, Daniel J. Simon, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library Oct 2006

2006 Scholars And Artists Bibliography, Daniel J. Simon, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti. Dr. Dan Simon was the guest speaker.


Flexible Work Arrangements: The Overview Memo, Workplace Flexibility 2010, Georgetown University Law Center Sep 2006

Flexible Work Arrangements: The Overview Memo, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Many employees today have ongoing, predictable demands on their time outside of work. These demands may include dependent children, an ill family member, a long commute, a desire for increased education, or a commitment to community or religious activities. To meet these demands, and to get a paying job done, such individuals often need to work at a different time or in a different place than the traditional “9 am to 5 pm, five days/week, face time at the workplace” rubric.

In response to employee and employer needs and preferences, some employers provide what we call “Flexible placethat work ...


The United Kingdom Flexible Working Act, Georgetown Federal Legislation Clinic Sep 2006

The United Kingdom Flexible Working Act, Georgetown Federal Legislation Clinic

Memos and Fact Sheets

In 2002, the United Kingdom passed new legislation granting employees with young or disabled children the right to request flexible work arrangements from their employers. The law does not guarantee a right to flexible working but seeks to increase flexibility in UK workplaces by requiring a process for negotiation between employees and employers. Stated simply, that process places the initial responsibility on the employee to propose a new work arrangement and explain its potential impact on the employer. The employee and employer must then consider the request together, and the employer may refuse the request only for certain business reasons.


Flexible Work Arrangements: Selected Case Studies, Jean Flatley Mcguire, Phyllis Brashler Sep 2006

Flexible Work Arrangements: Selected Case Studies, Jean Flatley Mcguire, Phyllis Brashler

Memos and Fact Sheets

Employees have shown a great desire for flexible work arrangements (FWAs). National data reveals that nearly 80% of workers say they would like to have more flexible work options and would use them if there were no negative consequences at work. However, most workers do not have access to flexible work arrangements and barriers to their effective implementation persist in many organizations as the following nationally representative employer-based survey data reveals.


Short Term Time Off: The Current State Of Play, Workplace Flexibility 2010, Georgetown University Law Center Sep 2006

Short Term Time Off: The Current State Of Play, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Many people think of workplace flexibility as flexibility that is provided on a long term, regular basis — for example, flexibility provided through alternative work schedules, compressed workweeks, or part time positions. Under Workplace Flexibility 2010’s conceptualization, however, workplace flexibility also includes the ability to address day-to-day life needs on a short term basis.

Short term needs for flexibility are numerous: to recover from an illness; take care of a sick child; attend a school conference, funeral or medical appointment; wait for a repair person; or appear in court. Some needs may be anticipated; others will arise unexpectedly.


Too Big To Fail: Moral Hazard In Auditing And The Need To Restructure The Industry Before It Unravels, Lawrence A. Cunningham Sep 2006

Too Big To Fail: Moral Hazard In Auditing And The Need To Restructure The Industry Before It Unravels, Lawrence A. Cunningham

Boston College Law School Faculty Papers

Large audit firms may believe that they are too big to fail. Arthur Andersen’s 2002 criminal indictment reduced their number from five to four, and the government decided in 2005 to avoid indicting KPMG for crimes it admitted committing. If audit firms interpret the government’s reluctance to indict as signaling aversion to tough action against them, moral hazard arises. This offsets auditing improvements mandated by the Sarbanes-Oxley Act of 2002 that are designed to strengthen auditors’ reputations with managers for thoroughness and improve financial statement reliability. Neutralizing this moral hazard requires a credible alternative industry structure so that ...


Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams Aug 2006

Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams

Research Collection School Of Accountancy

One of the complexities overarching the concept of Islamic insurance is anchored in the belief system pertaining to fundamental Islamic Law, while another is embedded in the role of profit within the takaful contract. The purpose of this study is to empirically explore the association between the awareness of the existence of Islamic insurance (takaful) and religious perceptions of this financial service.


Striker Replacements: A Human Rights Perspective, Lance A. Compa Jul 2006

Striker Replacements: A Human Rights Perspective, Lance A. Compa

Articles and Chapters

[Excerpt] United States labor law on workers' right to strike meets international human rights standards—up to a point. The law does not ban strikes in the private sector. Unlike many countries that nominally allow strikes but create onerous procedural obstacles (Mexico is a prime example), the United States, aside from modest notice requirements, lets workers decide to strike. In a handful of states, public-sector workers can strike.

So far, so good. But beyond this point, U.S. labor law and practice deviate from international standards. In the public sector, most strikes are prohibited even with no threat to public ...


Parting Shots: Immigration, Vernon M. Briggs Jul 2006

Parting Shots: Immigration, Vernon M. Briggs

Articles and Chapters

[Excerpt] Prevailing immigration policy and the toleration of its mass abuse by illegal immigration generates both "winners" and "losers."


Design Piracy And Self-Regulation: The Fashion Originators' Guild Of America, 1932-1941, Sara B. Marcketti, Jean L. Parsons Jul 2006

Design Piracy And Self-Regulation: The Fashion Originators' Guild Of America, 1932-1941, Sara B. Marcketti, Jean L. Parsons

Apparel, Events and Hospitality Management Publications

The concept of copying or “knocking off” another designer's idea is an accepted practice in the apparel industry. Legally, designers and manufacturers have had tenuous success in proving their work “original and novel” as required by U.S. patent laws, and copyright laws often do not apply to apparel. The speed of fashion change and reliance on repetition of ideas at various price points makes design protection difficult and controversial. Historically, arguments for and against measures to control copying of apparel most frequently divided along price lines. The Fashion Originators' Guild of America (FOGA, 1932-1941) developed one of the ...


The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel Jun 2006

The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel

All Faculty Scholarship

This exploratory study examines employer attitudes towards people with disabilities in the labor market. Through in-depth, semi-structured interviews with senior management, human resources staff, directors of diversity, and hiring managers at four corporations, it pinpoints reasons why businesses chose to hire people with disabilities, investigates the perceived benefits and barriers to hiring people with disabilities, and identifies strategies for successfully hiring and retaining workers with disabilities. It fills a gap in examining the attitudes and decision-making processes of U.S. companies that have been leaders in hiring people with disabilities, as well as delving into the special issues of small ...


Sharing The Costs, Reaping The Benefits: Paid Family And Medical Leave In Massachusetts, Randy Albelda, Alan Clayton-Matthews Jun 2006

Sharing The Costs, Reaping The Benefits: Paid Family And Medical Leave In Massachusetts, Randy Albelda, Alan Clayton-Matthews

Labor Resource Center Publications

This report provides an analysis of the costs and benefits associated with Massachusetts Senate President Robert Travaglini's proposed family and medical leave insurance program (April 2006). The authors developed a simulation model to estimate the employer and employee wage costs when employees take paid and unpaid family and medical leaves, and they use this model to compare the current costs with those predicted under the Travaglini proposal.

For information about how the authors estimated the costs of the program and the specifics about their model, please follow the link below to "IWPR/LRC Paid Family and Medical Leave Simulation ...


Pushing The Integrated Employment Agenda: Case Study Research In Washington State, Jean Winsor, Allison Cohen Hall, John Butterworth, Dana Scott Gilmore Jun 2006

Pushing The Integrated Employment Agenda: Case Study Research In Washington State, Jean Winsor, Allison Cohen Hall, John Butterworth, Dana Scott Gilmore

Case Studies Series, Institute for Community Inclusion

This is the second in a series of publications highlighting findings from case studies in three states—New Hampshire, Washington, and Colorado—that are recognized as high performers in integrated employment. These products are intended to be a practical resource for states as they work to help people with disabilities obtain and maintain gainful employment.

ICI identified “high-performing” states based on the following criteria: the percentage of citizens served by the state’s mental retardation/developmental disabilities agency that participate in integrated employment, and the rate of growth in integrated employment.

In 2003, a team of ICI researchers conducted face-to-ace ...


The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown May 2006

The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown

Boston College Law School Faculty Papers

The federal gratuities statute, 18 USC § 201(c), continues to be a source of confusion and contention. The confusion stems largely from problems of draftsmanship within the statute, as well as uncertainty concerning the relationship of the gratuities offense to bribery. Both offenses are contained in the same statute; the former is often seen as a lesser-included offense variety of the latter. The controversy stems from broader concerns about whether the receipt of gratuities by public officials, even from those they regulate, should be a crime. The argument that such conduct should not be criminalized can be traced to, and ...


The Hedge Fund Explosion: Is The Bang Worth The Buck?, Arindam Bandopadhyaya, James L. Grant May 2006

The Hedge Fund Explosion: Is The Bang Worth The Buck?, Arindam Bandopadhyaya, James L. Grant

College of Management Working Papers and Reports

Any casual following of the financial news would reveal that hedge funds have experienced phenomenal growth, especially over the last fifteen years. In terms of numbers, there were an estimated 8000 hedge funds in 2005, up from only 500 in 1990. During this fifteen-year period assets under management have grown from an estimated $50 billion to $1.5 trillion. Moreover, the hedgefund industry has spawned a “fund of funds” business, which has slowly become the preferred way of investing in hedge funds, especially for institutional investors. Today, the number of these combination funds is estimated at about 4000.

Until recently ...


The "Branding Effect" Of Contracts, D. Gordon Smith Apr 2006

The "Branding Effect" Of Contracts, D. Gordon Smith

Faculty Scholarship

In his case study of the MasterCard IPO and its predecessor piece on the Google IPO, Victor Fleischer claims to find evidence of a branding effect of legal infrastructure. The branding effect is not aimed at reducing the potential for opportunism by a counterparty to a contract, but rather at increasing the attractiveness of a product to present and future users or improving the image of a company in the eyes of regulators, judges, and juries. In this essay commenting on Fleischer's work, I endorse the notion that deal structures have branding effects and position Fleischer's work within ...


Economics Of Intellectual Property Rights In Plant Materials, Wallace Huffman Apr 2006

Economics Of Intellectual Property Rights In Plant Materials, Wallace Huffman

Economics Working Papers (2002–2016)

This paper presents an economic perspective on intellectual property in plant materials, including its value, and summary information on the U.S. seed industry. It first considers intellectual property rights--types, economic incentives that they bestow, and uses across developed and developing countries. Second, it considers the U.S. seed industry-- characteristics for major crops, optimal pricing of a superior variety, and relative size of public and private research expenditures. Some conclusions and implications are presented in the final section.


The College Of Engineering And Applied Sciences & The Btr-A Partnership With Purpose, Michael B. Atkins, Kurt Hayden Apr 2006

The College Of Engineering And Applied Sciences & The Btr-A Partnership With Purpose, Michael B. Atkins, Kurt Hayden

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Epilogue: Universities And Corporations, Robert Kauffman Apr 2006

Epilogue: Universities And Corporations, Robert Kauffman

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Cultural Contradictions And Ethical Dilemmas In The Corporate-Styled University, Eric Gould Apr 2006

Cultural Contradictions And Ethical Dilemmas In The Corporate-Styled University, Eric Gould

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University


Introduction: The Entrepreneurial University, Joseph Ellin Apr 2006

Introduction: The Entrepreneurial University, Joseph Ellin

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Universities And Corporations: A Selection Of Papers Presented At Tire Western Michigan University Emeriti Council Forum, Center Of The Study Of Ethics In Society Apr 2006

Universities And Corporations: A Selection Of Papers Presented At Tire Western Michigan University Emeriti Council Forum, Center Of The Study Of Ethics In Society

Center for the Study of Ethics in Society Papers

A selection of papers presented at the WMU Emeriti Council Forum.


The Commodification Of International Education, Howard Dooley Apr 2006

The Commodification Of International Education, Howard Dooley

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Applying A Business Model To The University, John Neill Apr 2006

Applying A Business Model To The University, John Neill

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


The Entrepreneurial University: Rewards & Risks, Samuel M. Hines Jr. Apr 2006

The Entrepreneurial University: Rewards & Risks, Samuel M. Hines Jr.

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Recent Developments In International Education At Wmu, Ronald Davis Apr 2006

Recent Developments In International Education At Wmu, Ronald Davis

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.