Digital Commons Network^™

Polar-Horizontal Versus Polar-Vertical Reverse-Tilt-Domain Walls: Influence Of A Pretilt Angle Below The Nematic-Isotropic Phase Transition, Ji-Hoon Lee, Timothy J. Atherton, Daeseung Kang, Rolfe G. Petschek, Charles Rosenblatt

Faculty Scholarship

On cooling through the isotropic-to-nematic phase transition in a cell whose substrates induce a large pretilt angle θ0 from the vertical direction, but with no preferential azimuthal orientation, tilt domains appear. The boundary walls between reverse tilt domains are found to be bendlike and twistlike when θ0 (T= TNI) is sufficiently large just below the isotropic-nematic phase transition temperature TNI -i.e., for a nearly planar orientation. Here the director becomes planar approximately midway through the wall, and we refer to this type of wall as "polar horizontal," which is topologically stable. However, if θ0 (T= TNI) is sufficiently small just …

Milky Way Mass Models And Mond, Stacy S. Mcgaugh

Faculty Scholarship

Using the Tuorla-Heidelberg model for the mass distribution of the Milky Way, I determine the rotation curve predicted by MOND (modified Newtonian dynamics). The result is in good agreement with the observed terminal velocities interior to the solar radius and with estimates of the Galaxy's rotation curve exterior thereto. There are no fit parameters: given the mass distribution, MOND provides a good match to the rotation curve. The Tuorla-Heidelberg model does allow for a variety of exponential scale lengths; MOND prefers short scale lengths in the range 2.0 kpc ≲ Rd ≲ 2.5 kpc. The favored value of Rd depends …

Congress Should Not Lower The Standard For Tax Return Preparers, Donald B. Tobin

Faculty Scholarship

No abstract provided.

Zappers And Phantomware: Are State Tax Administrators Listening Now?, Richard Thompson Ainsworth

Faculty Scholarship

When the Federation of Tax Administrators (FTA) held a national Compliance and Education Workshop in Louisville, Kentucky (February 25-27, 2001) one of the invited speakers was Kevin Pratt, Manager, Underground Economy, Canadian Customs and Revenue Authority (CCRA). He spoke on Zappers.

To the best of anyone's present recollection, this was the first time zappers had been discussed with a large group of state-level US tax compliance professionals. However, most of the information that the CCRA presented to the FTA in 2001 was not its own - it was derivative. Zapper investigations were not an in-house specialty of the CCRA (although …

The Like-Kind Exchange Equity Conundrum, Bradley T. Borden

Faculty Scholarship

No abstract provided.

Insuring Corporate Crime, Miriam Baer

Faculty Scholarship

No abstract provided.

The Like-Kind Exchange Equity Conundrum, Bradley T. Borden

Faculty Scholarship

No abstract provided.

The Odyssey Of Cass Sunstein, James E. Fleming

Faculty Scholarship

I am delighted to participate in this symposium honoring and criticizing the scholarship of Cass Sunstein. Let me begin by stating something so obvious that we typically don't say it: Cass is the most remarkably thoughtful, constructive, and productive scholar of his (and my) generation, the generation of scholars born around the time that Brown v. Board of Education1 was decided. No one has addressed a wider range of important subjects or made a more substantial contribution to our understanding of law. I have been fruitfully engaging with his scholarship from my first article 2 to my two recent books.3 …

Rewriting Brown, Resurrecting Plessy, James E. Fleming

Faculty Scholarship

It is an honor and a pleasure to ponder Cooper v. AaronI and the legacy of Brown v. Board of Education2 in general and to respond to David A. Strauss's wise and insightful Childress Lecture3 in particular. I want to address three topics. The first two are encapsulated in my title: Rewriting Brown, Resurrecting Plessy. I'll examine the widespread phenomenon of "rewriting Brown." And I'll document what I shall call "resurrecting Plessy": the phenomenon, evident in both liberal and conservative scholarship and opinions, of charging one's opponents with repeating the mistakes of Plessy v. Ferguson.4 I'll illustrate the liberal version …

Earth Jurisprudence: The Moral Value Of Nature, Judith E. Koons

Faculty Scholarship

As planetary environmental crises advance toward us like an enormous oil spill, the call of Earth Jurisprudence has arisen, suggesting that a shift is necessary in the way that we think about law, governance, and nature. A predicate to rethinking law, however, is to reconsider the moral status of nature. This article posits that, to preserve a healthy planet for future generations of human beings - and for Earth itself - it is necessary to recognize Earth as the center of the moral community. As an ethical endeavor, the article turns the question of the moral status of nature through …

The Objective Theory Of Contracts, Wayne Barnes

Faculty Scholarship

The objective theory of contracts is the dominant approach for determining whether there has been mutual assent to the formation of a contract. Under objective theory, a party’s manifestation of assent will be held to mean what a reasonable person in the position of the other party would conclude that the manifestation meant. The objective theory is a sound approach for determining assent because: it reflects the pragmatic reality that the law must be largely based on externals rather than the whim of subjective perception, it protects the basis for economic exchanges in our commercial system by enforcing the expectations …

Cultural Relics, Intellectual Property, And Intangible Heritage, Peter K. Yu

Faculty Scholarship

In recent years, the protection of traditional knowledge and cultural expressions has received widespread international attention. In 2003, delegates of 190 countries adopted the Convention on the Safeguarding of Intangible Cultural Heritage. Two years later, the Convention on the Protection and Promotion of the Diversity of Cultural Expressions was adopted under the auspices of UNESCO. In 2007, the General Assembly of the United Nations adopted the Declaration on the Rights of Indigenous Peoples. In addition, there are active developments to strengthen protection of traditional knowledge and cultural expressions in the areas of international trade, intellectual property, and biological diversity. Taken …

Conflict Of Laws (2008), James P. George, Stephanie K. Marshall

Faculty Scholarship

States' and nations' laws collide when foreign factors appear in a lawsuit. Nonresident litigants, incidents outside the forum, parallel lawsuits, and judgments from other jurisdictions can create problems with personal jurisdiction, choice of law, and the recognition of foreign judgments. This article reviews Texas conflicts cases from Texas state and federal courts during the Survey period from October 1, 2006, through September 30, 2007. The article excludes cases involving federal-state conflicts, intrastate issues such as subject matter jurisdiction and venue, and conflicts in time, such as the applicability of prior or subsequent law within a state. State and federal cases …

Proteomics Analysis Identifies Molecular Targets Related To Diabetes Mellitus-Associated Bladder Dysfunction, Elizabeth Yohannes, Jinsook Chang, Mark R. Chance

Faculty Scholarship

Protein expression profiles in rat bladder smooth muscle were compared between animal models of streptozotocin-induced diabetes mellitus (STZ-DM) and age-matched controls at 1 week and 2 months after induction of hyper-glycemia with STZ treatment. At each time point, protein samples from four STZ-DM and four age-matched control rat bladder tissues were prepared independently and analyzed together across multiple DIGE gels using a pooled internal standard sample to quantify expression changes with statistical confidence. A total of 100 spots were determined to be significantly changing among the four experimental groups. A subsequent mass spectrometry analysis of the 100 spots identified a …

The Federal Government's Implied Guarantee Of Fannie Mae And Freddie Mac's Obligations: Uncle Sam Will Pick Up The Tab, David Reiss

Faculty Scholarship

No abstract provided.

Sanctioning The Ambulance Chaser, Anita Bernstein

Faculty Scholarship

No abstract provided.

State Intentions And The Law Of Punishment, Alice Ristroph

Faculty Scholarship

No abstract provided.

A Sesquicentennial Historic Analysis Of Dynes V. Hoover And The Supreme Court’S Bow To Military Necessity: From Its Relationship To Dred Scott V. Sanford To Its Contemporary Influence, Joshua E. Kastenberg

Faculty Scholarship

This Article is a legal history of a case cited by the Court thirty-six times in determining issues ranging from military jurisdiction over war crimes to the shaping of how the military punitively governs its own members. That is, this Article analyzes the ideologies of the proponents of Dynes, and what those proponents hoped to achieve, as well as how the case has evolved to influence military law to the present day. Part I provides a synopsis of the pre-Civil War development of military law, as well as the factual background and ultimate decision in Dynes. Part II analyzes the …

The Carrot Approach To Accounting Standard Setting, Neal Newman

Faculty Scholarship

In December 2006, Conrad Hewitt, the chief accountant at the Securities and Exchange Commission (SEC), promised that the issue of complexity in accounting would be addressed early in 2007 and would be a leading focus of work by his office in 2007. The goal in financial reporting is to disseminate transparent, understandable, financial information that fairly presents the financial condition of the reporting company. Oftentimes, however the information public companies disseminate is overly complex, quagmired in legalistic form at the expense of true economic substance, and is devoid of conveying true, meaningful and understandable information regarding the company.

In this …

Problems Facing The First Generation Of Local Immigration Laws, Huyen Pham

Faculty Scholarship

Colorado made national headlines in 2006 when it passed a series of controversial measures requiring applicants for most state benefits to prove legal immigration status before obtaining that benefit. Signed by out-going Governor Bill Owens, the law makes proof of legal immigration status a prerequisite to obtaining most forms of public assistance (for example, disability payments) and state-issued licenses for professionals and commercial enterprises (for example, licenses for insurance agents and physicians). The law also requires Colorado employers to verify their employees' legal immigration status or risk hefty fines (up to $5000 for a first offense and up to $25,000 …

Eyewitness Identification Reform In Massachusetts, Stanley Z. Fisher

Faculty Scholarship

This article traces the impact of the new scientific learning upon police eyewitness identification procedures in the Commonwealth of Massachusetts. Over the past 25 years, experimental psychologists have devised more reliable techniques for gathering eyewitness identification evidence than have been traditionally used by police. Massachusetts has over 350 autonomous municipal police departments, plus approximately 39 college campus police departments, the state police, and the MBTA (transit) Police Department. The decision how to investigate crime rests principally with the police chief responsible for each department. How does such a system of policing absorb new, scientifically superior methods of investigation?

Book Review: Lincoln And The Court By Brian Mcginty, Joshua E. Kastenberg

Faculty Scholarship

This book is unique in its approach and topic. Its quality ranks with other recent works on Lincoln and the Civil War such as Doris Kearns Goodwin's Team of Rivals, despite its minor shortcomings. The real winner in this book is the reader. Anyone interested in the expansion of military law, particularly in the post-9/ 11 world, will find great merit in McGinty's work.

El Dia De Los Muertos, The Death And Rebirth Of The Environment Movement, Eileen Gauna

Faculty Scholarship

In 2004, in response to an article titled Death of Environmentalism, many in the environmental community engaged in a debate about whether the environmental movement was capable of adequately inspiring the public to effectively respond to climate change. This Article examines the strand of this debate that centered upon responses from environmental justice actors to the larger environmental community. Specifically, the ensuing conversations raised questions about who, precisely, is the environmental community, what is its historical legacy, how should the environment be conceptualized to promote more effective climate policy, the role of technocratic solutions, and the need for transformative coalition …

Controversy Reemerges Over Hiring, Review Of Immigration Judges, Gabriel Pacyniak

Faculty Scholarship

Nearly two years after former Attorney General Alberto R. Gonzales proposed a slate of reforms to quell growing discontent over the quality of decisions from Immigration Judges and the Board of Immigration Appeals (BIA), a series of critical reports this summer thrust the nation's immigration courts back in the national spotlight.

Zappers And Phantomware: The Need For Fraud Prevention Technology, Richard Thompson Ainsworth

Faculty Scholarship

There is a demand-market for technology that facilitates tax fraud. By all accounts the providers in this market are working in a growth industry.

In the short term this is bad news for those concerned with tax policy and information privacy. In the long term however, the fight against technology-assisted fraud is stimulating the development of a more robust technology base within tax administrations, and this is good news for those who believe that a sophisticated technological infrastructure is needed to resolve difficult questions of tax design.

This paper focuses on two technology-accelerants of SME tax fraud - zappers and …

Fritz, Christian G.: American Sovereigns: The People And America's Constitutional Tradition Before The Civil War (Book Review), William E. Kelly

Faculty Scholarship

No abstract provided.

Is That All There Is? "The Problem" In Court-Oriented Mediation, Leonard L. Riskin, Nancy A. Welsh

Faculty Scholarship

The alternative process of mediation is now well-institutionalized and widely (though not universally) perceived to save time and money and satisfy lawyers and parties. However, the process has failed to meet important aspirations of its early proponents and certain expectations and needs of one-shot players. In particular, court-oriented mediation now reflects the dominance and preferences of lawyers and insurance claims adjusters. These repeat players understand the problem to be addressed in personal injury, employment, contract, medical malpractice and other ordinary civil non-family disputes as a matter of merits assessment and litigation risk analysis. Mediation is structured so that litigation issues …

Maryland's (Out Of The Trench) Experience, Pamela Bluh

Faculty Scholarship

This presentation is part of a program entitled "Implementing BePress' Digital Commons Institutional Repository Solution: Two Views from the Trenches" developed with the University of Georgia Law Library and presented at the CALI Conference, June 2008, Baltimore, MD.

The Eu Challenge To The Sec, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

A Comment On The Relationship Between Judicial Salary And Judicial Quality, Stephen G. Marks

Faculty Scholarship

Professor Scott Baker was kind enough to present his empirical research on the relationship between judicial salary and judicial quality to the Law and Economics Workshop run by Professor Keith Hylton and me last fall and I am honored to be able to comment on it today. It is part of a growing body of literature in law that tries to shed light on important issues through statistical analysis. Baker's paper, even before its publication, generated a significant amount of buzz.