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Following In California’S Footsteps?: Pennsylvania Eliminates The De Minimis Exception In State Wage And Hour Claims, Lauren E. Stahl 2023 Penn State Dickinson Law

Following In California’S Footsteps?: Pennsylvania Eliminates The De Minimis Exception In State Wage And Hour Claims, Lauren E. Stahl

Dickinson Law Review (2017-Present)

Under the Fair Labor Standards Act (“FLSA”), employers risk receiving wage and hour violations if they fail to compensate employees for all “hours worked” or fail to adhere to minimum wage and overtime requirements. The de minimis doctrine provides an exception to this general rule and excuses employers from compensating employees for insignificant amounts of time spent on otherwise compensable off-the-clock work activities. Examples of de minimis off-the-clock work activities include waiting for a computer to load or waiting to log onto a computer network. These activities are considered de minimis because they take only a minute or less, and …


It’S About Time: Rejection Of The De Minimis Doctrine In State Wage And Hour Laws, Abigail Britton 2023 Penn State Dickinson Law

It’S About Time: Rejection Of The De Minimis Doctrine In State Wage And Hour Laws, Abigail Britton

Dickinson Law Review (2017-Present)

Since the passage of the Fair Labor Standards Act (“FLSA”) in 1938, courts have grappled with how to interpret which activities an employee performs for their employer should be considered “work.” The FLSA requires employers pay a minimum wage, pay overtime, and keep records of their employees’ time. However, to calculate these wages based on hours worked, the employer must know what constitutes “work.” Over the 80 years since its enactment, federal courts have adopted rules to determine what counts as work. One doctrine courts apply is the de minimis doctrine. Under the de minimis doctrine, employers do not need …


Cpa – Performed Election Audits: What They Are, Why They Are Coming, And How To Prepare For Them, William Kresse JD 2023 Governors State University

Cpa – Performed Election Audits: What They Are, Why They Are Coming, And How To Prepare For Them, William Kresse Jd

GSU Research Day

My recent nationwide survey of 1,680 potential American voters shows that over two-thirds would have greater confidence in elections, and that over 40% would vote more frequently, if post-election audits were routinely conducted by independent CPAs credentialed for election auditing. Low voter confidence in American elections has triggered professional groups and state legislators to call for post-election audits. But who should conduct these audits? Post-election audits conducted by election administrators raises the issue of information asymmetry. My research explores whether having routine post-election audits conducted by independent Certified Public Accountants further credentialed for election auditing (“CPA Audits”) would affect the …


Purpose Or Profit?: The Rise Of Public Benefit Corporations In The Technology Industry, Alanna Potter 2023 Duke Law

Purpose Or Profit?: The Rise Of Public Benefit Corporations In The Technology Industry, Alanna Potter

Duke Law & Technology Review

Over the last several years, the demand for socially responsible companies has exploded. Many states have responded to this demand by offering a new corporate form, the public benefit corporation (“PBC”), which arguably allows companies to prioritize social benefit in a way that traditional corporations cannot. The technology industry has adopted the PBC structure at higher rates than corporations in other industries. This Note offers reasons for the appeal of PBCs to corporations generally and to the technology sector in particular. This Note also explores why technology companies may be able to achieve the goals discussed without the need for …


Conflicts Of Interest At An Organization’S Highest Authority: How The District Of Columbia’S Rules Of Professional Conduct Can Fail To Protect Private Organizations, Christopher Deubert 2023 Constangy, Brooks, Smith & Prophete LLP

Conflicts Of Interest At An Organization’S Highest Authority: How The District Of Columbia’S Rules Of Professional Conduct Can Fail To Protect Private Organizations, Christopher Deubert

Catholic University Law Review

This Article examines how the District of Columbia’s incomplete incorporation of the Model Rules of Professional Conduct into its own Rules of Professional Conduct has created a scenario in which wrongdoing inside a private organization can flourish. In 2002, following the Enron scandal, the American Bar Association (ABA) revisited and revised its Model Rules of Professional Conduct. The ABA nevertheless took a conservative route, rejecting rules long proposed by experts which would have permitted attorneys aware of corporate crimes, fraud, and other wrongdoing to report their concerns to individuals or entities outside the organization’s reporting structure. Additional scandals unfolded contemporaneous …


A Vision Of The Anti-Racist Public Corporation, Steven A. Ramirez 2023 University of Cincinnati College of Law

A Vision Of The Anti-Racist Public Corporation, Steven A. Ramirez

University of Cincinnati Law Review

No abstract provided.


Standing On The Shoulders Of Llcs: Tax Entity Status And Decentralized Autonomous Organizations, Samuel D. Brunson 2023 Loyola University Chicago School of Law

Standing On The Shoulders Of Llcs: Tax Entity Status And Decentralized Autonomous Organizations, Samuel D. Brunson

Georgia Law Review

Since the formation of the first decentralized autonomous organization in 2016, their use has exploded. Thousands of DAOs now try to take advantage of smart contracts to solve a problem that plagues business entities: the gulf between ownership and management. Armed with smart contracts and requiring token-holders to vote on any change in strategy, DAOs dispense with the management layer so necessary in traditional business entities.

DAOs owe their existence to technology. Without blockchain, without cryptocurrency, and without smart contracts, there would be no DAOs. But they owe their explosive to something much more unexpected: Treasury regulations.

In the wake …


Zooming In: Analyzing Annual Meeting Format Changes Amidst A Global Pandemic, Mark T. Wilhelm, Danielle Clifford 2023 Troutman Pepper Hamilton Sanders LLP

Zooming In: Analyzing Annual Meeting Format Changes Amidst A Global Pandemic, Mark T. Wilhelm, Danielle Clifford

Washington and Lee Law Review Online

Beginning in March of 2020, public companies in the United States were forced to take unprecedented measures to observe corporate formalities while following the government-mandated health and safety measures resulting from the COVID-19 pandemic. Those measures made in-person activities and meetings either incredibly challenging or, in certain jurisdictions, illegal. Because “proxy season,” the time when public companies typically hold their annual meetings of stockholders, followed shortly after the mass implementation of COVID-19 lockdowns and quarantines, public companies that had historically held these meetings in-person were left scrambling to find an alternative means to meet. Nearly overnight, the pandemic caused an …


Artificial Intelligence And The Future Of Law, Cardozo Startup Society, Cardozo FAME Center, Cardozo Law and Data Science Society 2023 Yeshiva University, Cardozo School of Law

Artificial Intelligence And The Future Of Law, Cardozo Startup Society, Cardozo Fame Center, Cardozo Law And Data Science Society

Flyers 2022-2023

No abstract provided.


Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu 2023 DePaul University College of Law

Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu

DePaul Business & Commercial Law Journal

No abstract provided.


The Kinder, Gentler Irs? Where?, Harvey Gilmore 2023 University of Hartford

The Kinder, Gentler Irs? Where?, Harvey Gilmore

DePaul Business & Commercial Law Journal

No abstract provided.


Employee Of The Month: Exploring Whether An Employee's Act Of Fraud May Be Imputed To His Employer Under Agency Principles, Max Birmingham 2023 Corporate Counsel, Data Axle

Employee Of The Month: Exploring Whether An Employee's Act Of Fraud May Be Imputed To His Employer Under Agency Principles, Max Birmingham

DePaul Business & Commercial Law Journal

No abstract provided.


The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, Eduardo Cervantes 2023 DePaul University

The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, Eduardo Cervantes

DePaul Business & Commercial Law Journal

No abstract provided.


Covid-19 Vs. Constitution; Limited Government's Unlimited Response, John A. Losurdo 2023 DePaul University

Covid-19 Vs. Constitution; Limited Government's Unlimited Response, John A. Losurdo

DePaul Business & Commercial Law Journal

No abstract provided.


The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, Sheng Tong 2023 DePaul University

The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, Sheng Tong

DePaul Business & Commercial Law Journal

No abstract provided.


The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, Jorge Brito Pereira 2023 DePaul University

The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, Jorge Brito Pereira

DePaul Business & Commercial Law Journal

No abstract provided.


Running A Different Route: How Youtube Tv Plans To Avoid Antitrust Violations, Brody Shea 2023 Saint Louis University School of Law

Running A Different Route: How Youtube Tv Plans To Avoid Antitrust Violations, Brody Shea

SLU Law Journal Online

After reaching a deal this past December, YouTube TV is now the sole option for NFL Sunday Ticket subscribers. By providing out-of-market sports games in a bundled package, YouTube TV runs the risk of violating the Sherman Antitrust Act. In this article, Brody Shea addresses how YouTube TV can avoid future litigation.


Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina 2023 Universitas Indonesia

Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Representative offices are present in Indonesia in order to meet the needs of global economic growth in all countries. Multinational companies expand their business to other countries through relocation policies. The aim is none other than an effort to reduce production costs through a number of comparative advantages possessed by Indonesia as well as seizing such a large market for these products, and through this way multinational companies benefit. The presence of representative offices in Indonesia is regulated by Presidential Decree Number 90 of 2000 concerning Representative Offices of Foreign Companies. Through the Presidential Decree, the government limits the scope …


Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun 2023 Universitas Indonesia

Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Transfer Pricing refers to pricing transaction within and between enterprises situated in different countries and belong to the same multinational group. Cross-border transaction inevitably affects international taxation, especially when multinational enterprises encounter two or more countries that apply different tax collection systems. Consequently, a Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) is made to resolve issues involving double taxation. However, since the Tax Treaty’s benefits vary by country, the investors or companies tend to abuse the agreement in order to gain the most profitable benefits or incentives. Abusing the benefits of Tax Treaty (P3B) could be categorized as an act against …


Resentralisasi Kewenagan Pengelolaan Pertambangan Mineral Dan Batura, Muhammad Salman Al Farisi 2023 Universitas Indonesia

Resentralisasi Kewenagan Pengelolaan Pertambangan Mineral Dan Batura, Muhammad Salman Al Farisi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Amendments to Law No. 4 of 2009 became Law No. 4 of 2009 withdrawing almost all local government authority into central authority. Leaving room for delegation of some of the authority of the Central Government to provincial regional governments for the issuance of IPR and SIPB, even district-city governments no longer have space for authority over coal mineral mining matters. the authority of provincial or district/city regional governments in mining affairs, is a concurrent matter which in its handling involves the central government and regional governments, withdraws most of the authority and does not involve regional governments, of course it …


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