Digital Commons Network^™

Effects Of Australia's Maal And Dpt On Internet-Based Businesses, Antony Ting, Tommaso Faccio, Jeffrey M. Kadet

Articles

Australia has received considerable attention as a result of its unilateral actions to discourage multinational profit shifting. Those actions include the 2015 enactment of the Multinational Anti-Avoidance Law and the Australian Treasury’s May 2016 proposal for a diverted profits tax. This article considers how those actions might affect non-Australian multinational entities that conduct internet platform services for, and earn revenues from, Australian customers if those MNEs take no action. It also reviews structural alternatives.

As will be seen from the example set out in the article, the Australian royalty withholding tax is a major portion of the possible tax increases …

Spectroscopic Studies Of Anthracyclines: Structural Characterization And In Vitro Tracking, Zeineb Farhane, Hugh Byrne, Malgorzata Baranska

Articles

A broad spectroscopic characterization, using ultraviolet-visible (UV-vis) and Fourier transform infrared absorption as well as Raman scattering, of two commonly used anthracyclines antibiotics (DOX) daunorubicin (DNR), their epimers (EDOX, EDNR) and ten selected analogs is presented. The paper serves as a comprehensive spectral library of UV-vis, IR and Raman spectra of anthracyclines in the solid state and in solution. The particular advantage of Raman spectroscopy for the measurement and analysis of individual antibiotics is demonstrated. Raman spectroscopy can be used to monitor the in vitro uptake and distribution of the drug in cells, using both 488 nm and 785 nm …

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2, Jeffrey M. Kadet, David Koontz

Articles

MNCs and their advisors have seemingly taken ethics out of the mix when considering the profit-shifting tax structures they have so prolifically and enthusiastically implemented over the past several decades. There may be a variety of reasons for this. First, U.S. tax law is a self-assessment system, meaning that in most cases taxpayers compute and pay tax without advance approval of their tax positions from the IRS. No third party technical test or propriety standard has to be passed on the front end for any tax strategy or structure. Second, direct personal benefits accrue to management and advisors from implementing …

Struggles With The Fairer Sex : George Moore's Fr. Oliver Gogarty In 'The Lake', Eamon Maher

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No abstract provided.

Linking Social Capital, Cultural Capital And Heterotopia At The Folk Festival, Linda Wilks, Bernadette Quinn

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This paper investigates the role of folk festivals in transforming interconnections between people, space and culture. It interlinks three sets of theoretical ideas: social capital, cultural capital and heterotopia to suggest a new conceptual framework that will help to frame a deeper understanding of the nature of celebration. Qualitative data were collected at two long-established folk festivals, Sidmouth Folk Festival in southern England and the Feakle Traditional Music Festival in western Ireland, in order to investigate these potential links. Although Foucault did not fully develop the concept of heterotopia, his explanation that heterotopias are counter-sites, which, unlike utopias, are located …

Personalizing Negligence Law, Omri Ben-Shahar, Ariel Porat

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No abstract provided.

The Positive Psychology Of Maritime Health, Joanne Mcveigh, Malcolm Mclachlan, Bill Kavanagh

Articles

The remote, isolated, confined, and safety-critical environment of seafaring exposes seafarers to a very specific assortment of stressors. Research suggests that seafarers as a professional group are amongst those at high risk for stress and associated mental health conditions. This article explores positive psychology as an approach to supporting wellbeing at sea. Positive psychology may support health, positive attitudes and productive work behaviour; however it cannot and should not be employed as a means of inoculating seafarers against the negative consequences of fundamentally unreasonable work practices. Rather, positive psychology can help seafarers thrive in an overall context that recognises and …

Balance-Of-Powers Arguments, The Structural Constitution, And The Problem Of Executive "Underenforcement", Eric A. Posner

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No abstract provided.

Rational Basis Review And Fda Regulation: Why The Two Do Not Mix, Richard A. Epstein

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No abstract provided.

Developmental Jurisprudence, Emily Buss

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No abstract provided.

How To Study Constitution-Making: Hirschl, Elster, And The Seventh Inning Problem, Tom Ginsburg

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No abstract provided.

The Double-Edged Sword Of State Constitutional Law, Richard A. Epstein

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No abstract provided.

The Role Of Guidances In Modern Administrative Procedure: The Case For De Novo Review, Richard A. Epstein

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No abstract provided.

Current Compensation Techniques For Low-Voltage High-Performance Current Mirror Circuits, Stefan Leitner, Haibo Wang

Articles

This paper presents two current mirror circuits for low-voltage applications. Unlike most current mirrors that use stacked transistors in the output branch to boost the output resistance, the proposed designs use current compensation techniques to achieve high output resistance. By avoiding stacked transistors in the output branch, the minimum output voltages of the proposed circuits are significantly lower compared to those of other current mirror circuits with comparable output resistance. Particularly, the first design emphasizes on reducing the minimum output voltage to an extremely low level of around 20mV. The second design stresses minimizing implementation cost. Compared to a simple …

Closing Impunity Gaps For The Crime Of Aggression, Jocelyn Getgen Kestenbaum

Articles

As stated at Nuremberg, the crime of aggression is the “supreme international crime, differing only from other war crimes in that it contains within itself the accumulated evil of the whole.” International instruments clearly and repeatedly have outlawed initiating wars of aggression and other illegal uses of armed force. States parties recently have defined and codified the crime in the Rome Statute of the International Criminal Court (ICC) and delineated the scope of the ICC’s jurisdiction over aggression. Although the ICC is an important mechanism for accountability and justice, it is not certain when it will be able to adjudicate …

Dietary Nitrate Increases Exercise Tolerance In Patients With Non-Ischemic, Dilated Cardiomyopathy-A Double-Blind, Randomized, Placebo-Controlled, Crossover Trial., Conor Kerley, James O'Neill, Venu Reddy Bijjam, Ciara Blaine, Philip James, Liam Cormican

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No abstract provided.

Research Note: On The Magnitude Of Error In The Calculation Of Mean Room Surface Exitance, James Duff

Articles

Two formulae currently exist for calculating mean room surface exitance. This research note explains and demonstrates that one of these formulae is erroneous under certain conditions and stresses that the alternative expression should generally be used for computing mean room surface exitance.

Informant Witnesses And The Risk Of Wrongful Convictions, Jessica A. Roth

Articles

Several studies in the last two decades have revealed that false criminal informant testimony is a leading factor in wrongful convictions, along with false confessions, eyewitness misidentification, and faulty forensic science. Although a great deal more remains to be done, many jurisdictions have implemented evidence-based reforms to these last three categories of evidence. Policy about criminal informants, however, seems to be stubbornly stagnant, and relevant social science is virtually nonexistent. This Article questions the relative lack of attention to informant testimony and suggests that the dangers posed by informant testimony are both greater and different than previously thought. Unlike much …

Positive Sum Design: Why Would You Wash A Rental Car?, Ian Gonsher

Articles

Positive Sum Design proceeds from the notion that the best solutions to complex problems are rarely to be found in zero sum games. Positive Sum Design reminds us that our ethics are grounded in how we orient ourselves towards the mutability of constraints.

Race, Place, And Power, Nicholas Stephanopoulos

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No abstract provided.

3 E’S Enterprise Architecture Framework (That Encompasses Business Process, Information Systems, And Information Technology), Nicholas C. Bucciarelli Mr.

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No abstract provided.

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1, Jeffrey M. Kadet, David Koontz

Articles

MNCs and their advisors have seemingly taken ethics out of the mix when considering the profit-shifting tax structures they have so prolifically and enthusiastically implemented over the past several decades. There may be a variety of reasons for this. First, U.S. tax law is a self-assessment system, meaning that in most cases taxpayers compute and pay tax without advance approval of their tax positions from the IRS. No third party technical test or propriety standard has to be passed on the front end for any tax strategy or structure. Second, direct personal benefits accrue to management and advisors from implementing …

A Complainant-Oriented Approach To Unconscionability And Contract Law, Nicholas Cornell

Articles

This Article draws attention to a conceptual point that has been overlooked in recent discussions about the theoretical foundations of contract law. I argue that, rather than enforcing the obligations of promises, contract law concerns complaints against promissory wrongs. This conceptual distinction is easy to miss. If one assumes that complaints arise whenever an obligation has been violated, then the distinction does not seem meaningful. I show, however, that an obligation can be breached without giving rise to a valid complaint. This Article illustrates the importance of this conceptual distinction by focusing first on the doctrine of substantive unconscionability. I …

Linguistic Relativism And The Decline Of The Rule Of Law, Richard A. Epstein

Articles

No abstract provided.

What Bankruptcy Law Can And Cannot Do For Puerto Rico, John A. E. Pottow

Articles

This article is based on a February 2016 keynote address given at the University of Puerto Rico Law Review Symposium “Public Debt and the Future of Puerto Rico.” Thus, much of it remains written in the first person, and so the reader may imagine the joy of being in the audience. (Citations and footnotes have been inserted before publication ‒ sidebars that no reasonable person would ever have inflicted upon a live audience, even one interested in bankruptcy law. Rhetorical accuracy thus yields to scholarly pedantics.) The analysis explains how bankruptcy law not only can but will be required to …

Mismatch And Science Desistance: Failed Arguments Against Affirmative Action, Richard O. Lempert

Articles

When I attended Michigan Law School in 1966, as a 2L Harvard transfer, there was only one, or perhaps two, African Americans in a student body of about 1100 students, and if there were any students of Latino heritage their presence went unnoticed. When I began teaching at Michigan in the fall of 1968, the situation had begun to change. There were eight or nine African American students in the first year class, the first cohort to be admitted under a newly approved racially sensitive affirmative action program. Since then, Michigan has graduated more than 1500 minority students, most of …

Cerebral Venous Engorgement In Hydrops Fetalis, Adnan I. Qureshi, Thomas Kohl

Articles

A 34-year-old gravida was diagnosed with hydrops fetalis, hydrothorax with cardiac compression, hygroma, ascites, and subcutaneous edema at 20 weeks of gestation...

The Scrivener's Error, Ryan D. Doerfler

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No abstract provided.

Developing Appropriate Educational Modules Aimed At Industry - An Example From Surveying At Masters Level, Audrey Martin

Articles

This paper describes the process from inception to completion of developing academic modules appropriate for upgrading survey professionals engaged in the public sector. It focuses on one such module continuing professional development module in ‘Gravity and Height’ for National Mapping, developed by the Technological University Dublin Spatial Information Sciences Group for the National Mapping Agency, Ordnance Survey Ireland (OSi) and staff from similar organisations.

Using Terahertz Time-Domain Spectroscopy To Discriminate Among Water Contamination Levels In Diesel Engine Oil, Ali M. Abdul-Munaim, Marco Reuter, Oday M. Abdulmunem, Jan C. Balzer, Martin Koch, Dennis G. Watson

Articles

Terahertz time-domain spectroscopy (THz-TDS) in the range of 0.5 to 2.0 THz was evaluated for discriminating among water contamination levels (0%, 0.1%, and 0.2%) in diesel engine oil (SAE 15W-40). The absorption coefficient demonstrated potential to discriminate among the three water contamination levels with significant differences among all three levels across the 1.111 to 1.332 THz and 1.669 to 1.934 THz ranges. At each of these frequency ranges, each water contamination level was significantly different from the other two. The 0% water contamination level had the lowest absorption coefficient, while 0.2% water had the highest absorption coefficient. The refractive index …