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A Policy Analysis Of Fee-Shifting Rules Under The Internal Revenue Code, Gary Myers, Richard L. Schmalbeck Jan 1986

A Policy Analysis Of Fee-Shifting Rules Under The Internal Revenue Code, Gary Myers, Richard L. Schmalbeck

Faculty Publications

Until recently, the costs of litigating federal tax cases were borne exclusively by the parties who incurred them, regardless of whether the government or the taxpayer prevailed in the litigation. This practice reflects the application to tax disputes of the ‘American rule’ against fee shifting. Although the American rule continues to be predominant in the tax area, it has been modified in important respects. An explicit fee-reimbursement rule, benefiting prevailing taxpayers in cases in which the government is found to have acted unreasonably, was added to the Internal Revenue Code (IRC) by the Tax Equity and Fiscal Responsibility Act of …

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How Successfully Can The States' Item Veto Be Transferred To The President?, Louis Fisher, Neal Devins Jan 1986

How Successfully Can The States' Item Veto Be Transferred To The President?, Louis Fisher, Neal Devins

Faculty Publications

No abstract provided.

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Congressional Power And Free Speech: Levy’S Legacy Revisited, William W. Van Alstyne Jan 1986

Congressional Power And Free Speech: Levy’S Legacy Revisited, William W. Van Alstyne

Faculty Publications

No abstract provided.

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Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh Jan 1986

Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh

Faculty Publications

This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.

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Interconnected Reproductive And Vegetative Remains Of Populus (Salicaceae) From The Middle Eocene Green River Formation, Northeastern Utah, William D. Tidwell, Steven R. Manchester, David L. Dilcher Jan 1986

Interconnected Reproductive And Vegetative Remains Of Populus (Salicaceae) From The Middle Eocene Green River Formation, Northeastern Utah, William D. Tidwell, Steven R. Manchester, David L. Dilcher

Faculty Publications

A new specimen from the Middle Eocene Evacuation Creek Member of the Green River Formation in northeastern Utah shows a twig with several leaves of Populus wilmattae Crockrell and a fruiting raceme attache. This specimen establishes for the first time the type of fruits borne by P. wilmattae and provides additional characters with which to assess its taxonomic and evolutionary status. An associated seed shows attached placental hairs like those of extant species of Populus. The Green River fossil differs from extant Populus species in having basically palmate leaf venation and in bearing its fruiting axis on a young twig. …

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The Union Of Legal And Political Theory, Noel B. Reynolds Jan 1986

The Union Of Legal And Political Theory, Noel B. Reynolds

Faculty Publications

This paper explores the social science concept of conventions as a way of understanding law that would bridge the enduring gap between natural law and legal positivist legal theories. It further finds in the conventionalist approach a promising account of the rule of law—both in how it may be characterized and in how it can be assessed in particular legal systems.

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The Family Historian, G. Wesley Johnson Jr. Jan 1986

The Family Historian, G. Wesley Johnson Jr.

Faculty Publications

The archivist of a great university library was once asked his secret in collecting so many important materials. He smiled and said, "My success can be summed up in two very important words: vacuum sweeper." His approach was to locate as many relevant materials as possible and then to analyze and classify them. His success was linked to having a wide definition of what records might be of value for historical archives. Where others threw away phone books, he kept them (valuable information on professions and businesses in the Yellow Pages), where others threw away menus, he kept them (valuable …

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Contract Principles As A Guide For Protecting Intellectual Property Rights In Computer Software: The Limits Of Copyright Protection, The Evolving Concept Of Derivative Work, And The Proper Limits Of Licensing Arrangements, Thomas Lee Hazen Jan 1986

Contract Principles As A Guide For Protecting Intellectual Property Rights In Computer Software: The Limits Of Copyright Protection, The Evolving Concept Of Derivative Work, And The Proper Limits Of Licensing Arrangements, Thomas Lee Hazen

Faculty Publications

No abstract provided.

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Unprecedential Analysis And Original Intent, William P. Marshall Jan 1986

Unprecedential Analysis And Original Intent, William P. Marshall

Faculty Publications

No abstract provided.

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Injury And The Disintegration Of Article Iii, Gene R. Nichol Jr. Jan 1986

Injury And The Disintegration Of Article Iii, Gene R. Nichol Jr.

Faculty Publications

No abstract provided.

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Religion And The State (Introduction), Gene R. Nichol Jan 1986

Religion And The State (Introduction), Gene R. Nichol

Faculty Publications

No abstract provided.

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Clonal Selection Of Sugar Cane For Texas And Louisiana From A Common Germplasm Pool, Stephen Kresovich, Richard D. Breaux Dec 1985

Clonal Selection Of Sugar Cane For Texas And Louisiana From A Common Germplasm Pool, Stephen Kresovich, Richard D. Breaux

Faculty Publications

The sugar cane (a complex hybrid of Saccharum spp.) cultivar improvement program for the irrigated Lower Rio Grande Valley of Texas, initiated in 1961, has expanded greatly over the past 20 years. Initially, only 8 to 12 cultivars, selected from those previously released from commercial production in Louisiana or Florida, were screened annually for their production potential in the Lower Rio Grande Valley. The current introduction and screening program is more comprehensive utilizing 1) all clones advanced from the first to the second line trials at the U. S. Sugarcane Laboratory at Houma, Louisiana; 2) the advanced "CP" assignments from …

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The Saviour's Rest And The Sabbath, Samuele Bacchiocchi Nov 1985

The Saviour's Rest And The Sabbath, Samuele Bacchiocchi

Faculty Publications

No abstract provided.

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The Place Of Procedural Control In Determining Who May Sue Or Be Sued: Lessons In Statutory Interpretation From Civil Rico And Sedima, Douglas E. Abrams Oct 1985

The Place Of Procedural Control In Determining Who May Sue Or Be Sued: Lessons In Statutory Interpretation From Civil Rico And Sedima, Douglas E. Abrams

Faculty Publications

When a federal court resolves equipoise in its effort to determine the contours of a litigant class created by an express private cause of action, the court should consider the control that the Federal Rules of Civil Procedure, taken as a whole, exercise on the conduct of litigation. With civil RICO as background, part II presents this thesis and discusses the circumstances in which procedural control would be an element supporting a determination *1481 that Congress created a broad litigant class. Implicit in the notion of equipoise is the threshold recognition that when a court engages in statutory interpretation, it …

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Allocating Consumptive Water Rights In A Riparian Jurisdiction: Defining The Relationship Between Public And Private Interests, Lynda L. Butler Oct 1985

Allocating Consumptive Water Rights In A Riparian Jurisdiction: Defining The Relationship Between Public And Private Interests, Lynda L. Butler

Faculty Publications

Historically, water consumption in the eastern United States has been governed by the common-law riparian doctrine. Fashioned to protect the domestic uses of private individuals in a largely agrarian society, the doctrine is not well suited to today's environment in which the demands of public users have grown enormously. Even in the East, where water has long been abundant, the effects of increased consumption, pollution, and periodic drought have brought the continued viability of the doctrine into question. Professor Butler examines the legal standards which have developed under the riparian doctrine and identifies three principal areas in which the doctrine …

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Temperature Dependence Of The Normal-Metal Aharonov-Bohm Effect, S. Washburn, C. P. Umbach, R. B. Laibowitz, Richard A. Webb Oct 1985

Temperature Dependence Of The Normal-Metal Aharonov-Bohm Effect, S. Washburn, C. P. Umbach, R. B. Laibowitz, Richard A. Webb

Faculty Publications

The amplitude of h/e periodic oscillations in the magnetoresistance of very small normal-metal (Au) rings, as well as the harmonic h/2e, have been studied as a function of temperature. The amplitudes depend on the temperature T roughly as T-1/2, as expected from the averaging of conduction channels in the absence of inelastic scattering, but may not be entirely consistent with this model. At the lowest T, the size of the fluctuations in the conductance is about ΔG∼e2/h, as predicted recently.

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Reflections Upon Federal And State Control Of Administrative Policy Making, Paul R. Verkuil Oct 1985

Reflections Upon Federal And State Control Of Administrative Policy Making, Paul R. Verkuil

Faculty Publications

No abstract provided.

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The Economic And Cultural Impact Of The Origins Of Property: 1180-1220, Robert C. Palmer Oct 1985

The Economic And Cultural Impact Of The Origins Of Property: 1180-1220, Robert C. Palmer

Faculty Publications

No abstract provided.

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A Constitutional Right To Home Instruction?, Neal Devins Oct 1985

A Constitutional Right To Home Instruction?, Neal Devins

Faculty Publications

No abstract provided.

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Glycation Of Amino Groups In Protein, Nancy G. Watkins, Suzanne R. Thorpe, John W. Baynes Sep 1985

Glycation Of Amino Groups In Protein, Nancy G. Watkins, Suzanne R. Thorpe, John W. Baynes

Faculty Publications

Ribonuclease A has been used as a model protein for studying the specificity of glycation of amino groups in protein under physiological conditions (phosphate buffer, pH 7.4, 37 “C). Incubation of RNase with glucose led to an enhanced rate of inactivation of the enzyme relative to the rate of modification of lysine residues, suggesting preferential modification of active site lysine residues. Sites of glycation of RNase were identified by amino acid analysis of tryptic peptides isolated by reverse-phase high pressure liquid chromatography and phenylboronate affinity chromatography. Schiff base adducts were trapped with Na- BH&N and the a-amino group of Lys-1 …

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Accountability In Public Administration: A Manifestation Of The Janus Myth, Melvin J. Dubnick Sep 1985

Accountability In Public Administration: A Manifestation Of The Janus Myth, Melvin J. Dubnick

Faculty Publications

Among the issues one finds in the contemporary literature surrounding American public administration, few recur as frequently and with as much prominence as accountability. This paper examines the Janus-like nature of accountability in public administration — simultaneously facing in multiple directions — and develops a framework for understanding its multiple manifestations in the public sector context.

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The Self-Made Man In Meiji Japanese Thought: From Samurai To Salary Man, By Earl H. Kinmonth, William Dean Kinzley Aug 1985

The Self-Made Man In Meiji Japanese Thought: From Samurai To Salary Man, By Earl H. Kinmonth, William Dean Kinzley

Faculty Publications

A review of The Self-Made Man in Meiji Japanese Thought: From Samurai to Salary Man, by Earl H. Kinmonth

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Questions People Aren't Asking, Donald Gene Jacobsen Aug 1985

Questions People Aren't Asking, Donald Gene Jacobsen

Faculty Publications

No abstract provided.

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The Gospel And Feminism: A Proposal For Lutheran Dogmatics, Lois E. Malcolm Jul 1985

The Gospel And Feminism: A Proposal For Lutheran Dogmatics, Lois E. Malcolm

Faculty Publications

The aim of this essay is to identify the theological, and deeply Christian, point of resonance between Lutheran and feminist theologies. It begins with a brief overview of themes in Christian feminist theologies; it then offers rationale and recommendations for why and how Lutheran dogmatics should critically engage feminist perspectives so that it can better serve the task of assisting Christians in their proclamation of the promise in Jesus’ gospel.

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The Trouble With Jaycees, Neal Devins Jul 1985

The Trouble With Jaycees, Neal Devins

Faculty Publications

No abstract provided.

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Statistical Assumption-Making In Library Collection Assessment: Peccadilloes And Pitfalls, Richard Hacken Jun 1985

Statistical Assumption-Making In Library Collection Assessment: Peccadilloes And Pitfalls, Richard Hacken

Faculty Publications

Assessing library collections in the Semiconductor Age necessarily involves a heavy use of quantitative data. The assumptions made during the process of gathering, manipulating, and reporting library statistics may or may not be valid ones. Objective and vigilant scrutiny, therefore, can make the difference between an assessment that adds to a greater knowledge of the collection and one that only adds greater bulk to The File. Among the areas affected by statistical assumptions are (in lay terms): the sample, the survey, the percentage, the average, the degree of accuracy.

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Construct Validation Of The Self-Control Schedule, P. Scott Richards Jun 1985

Construct Validation Of The Self-Control Schedule, P. Scott Richards

Faculty Publications

The present paper describes an investigation of the construct validity of the English version of M. Rosenbaum’s Self- Control Schedule (SCS). A total of 121 Brigham Young University students took the SCS and several other measures. t tests were conducted between the Brigham Young University student SCS means and the SCS means of samples from two midwestem universities. Pearson correlations between the SCS, the SCS subscales, Rotter’s I-E scale, the Manifest Anxiety scale, and the Religious Orientation scale were computed. Reliability analyses were conducted on the SCS subscales. The results (a) provide additional normative data about the SCS, (b) further …

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Deterrence And Desert In Tort: A Comment, David G. Owen May 1985

Deterrence And Desert In Tort: A Comment, David G. Owen

Faculty Publications

No abstract provided.

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Book Review Of The Second American Revolution, Neal Devins Apr 1985

Book Review Of The Second American Revolution, Neal Devins

Faculty Publications

No abstract provided.

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In Vitro Propagation Of Dionaea Muscipula, Subhash C. Minocha Apr 1985

In Vitro Propagation Of Dionaea Muscipula, Subhash C. Minocha

Faculty Publications

Surface-sterilized leaf sections from mature Venus fly trap (Dionaea muscipula Ellis) plants produced several adventitious plantlets when cultured on full strength Lin and Staba medium or a reduced strength Murashige and Skoog growth medium supplemented with 0.5-25 μM cytokinin. Zeatin at 9.0 or 22.5 μm was found to be most effective in inducing adventitious shoot formation. These shoots were excised and subcultured on a low salt medium to generate roots. The rooted plants then were transferred to sterilized peat moss and grown to maturity. A large number of plants could be regenerated through repeated subculture of leaf segments.

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