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1996

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An Analysis Of The Disallowance Of Advertising Expenses For Tobacco Products, Ravi Mannam Jan 1996

An Analysis Of The Disallowance Of Advertising Expenses For Tobacco Products, Ravi Mannam

LLM Theses and Essays

Generally, reasonable expenses incurred in the ordinary and necessary course of a legitimate trade or business are deductible from gross income under the U.S. Tax Code; however in an effort to curb tobacco use, recent legislation has disallowed this benefit to tobacco companies for advertising expenses. The judiciary has upheld this disallowance under the doctrine of legislative grace. This thesis critiques the doctrine of legislative grace along with a review Congress’s power to tax income and the role of deductions. Also, the possibility of disallowing business expenses under public policy grounds is examined, and the relationship between lobbying expenses and …


Agent’S Knowledge In An Era Of Corporate Restructuring: Imputation, Liability And Protection, Beate Buescher Jan 1996

Agent’S Knowledge In An Era Of Corporate Restructuring: Imputation, Liability And Protection, Beate Buescher

LLM Theses and Essays

Agents of partnerships and corporations often acquire important and secret incoming and outgoing information. Protecting this information becomes especially critical during corporate restructuring. In this paper, the author reviews current agency law, fiduciary duties, liability, and mechanisms utilized by companies to prevent the disclosure of confidential information and discusses the inadequacies of these traditional protections in current business realities. Specific examples of disclosing confidential information and trade secrets are provided. Also, the author critiques both long-term measures, such as improvement of the structural reorganization process and the development of a new business ethic, as well as short-term methods, like the …


The Effect Of Bankruptcy On Executory Contracts In General And On Licensing Agreements Of Intellectual Property In Particular, Alexandra Baumgartner Jan 1996

The Effect Of Bankruptcy On Executory Contracts In General And On Licensing Agreements Of Intellectual Property In Particular, Alexandra Baumgartner

LLM Theses and Essays

11 U.S.C. § 365(a) provides that a bankruptcy trustee, subject to the court’s approval, may assume or reject any executory contract. What section § 365 does not provide is a clear definition for the term “executory contract.” This thesis covers the different definitions of executory contracts proposed by courts and scholars and common grounds for assumption and rejection by the trustee. The author in particular analyzes how § 365 interacts with licensing agreements. If a licensor files for bankruptcy and the license agreement is rejected, the licensee’s rights to use the licensed intellectual property are in jeopardy. This situation is …


Analysis Of The U.S. Regulations Of Derivatives: Does The Use Of Such Complicated Instruments Pose A Serious Threat To The Safety And Soundness Of The U.S. Banking System?, Erwin De Deyn Jan 1996

Analysis Of The U.S. Regulations Of Derivatives: Does The Use Of Such Complicated Instruments Pose A Serious Threat To The Safety And Soundness Of The U.S. Banking System?, Erwin De Deyn

LLM Theses and Essays

In the last fifteen years, the globalization of financial markets and institutions along with innovative investment strategies have caused an irreversible revolution in the world’s financial markets. Investors and managers can now use new instruments, such as derivatives, for guarding against financial risks. Derivatives are financial instruments whose returns are derived from other assets or variables, like futures and options. The growth of derivative markets has accelerated rapidly in the last ten years, which has caused financial markets in the United States and throughout the world to be more efficient, which contributes to economic welfare. However, the dramatic growth in …


The Continental Moral Rights Doctrine And Its Applicability In The United States Copyright System, Oswaldo Jose Quintana Jan 1996

The Continental Moral Rights Doctrine And Its Applicability In The United States Copyright System, Oswaldo Jose Quintana

LLM Theses and Essays

In the last half of the twentieth century, international copyright protection has become of much greater concern as the copyright industry has become supranational. Treaties enacted in the last ten years such as the Berne Convention Implementation Act, the Uruguay Round Agreements Act, and the Agreement on Trade-Related Aspects of Intellectual Property Rights, provide the highest copyright protection available at the international level. Global piracy has declined in the last several years because of these provisions. However, the adherence by the United States to these treaties has caused controversy; some maintain that it represents a major overhaul of federal law …


Choice Of The Applicable Law In United States Maritime Law And The Venezuelan System, Daniel Eric Vielleville Jan 1996

Choice Of The Applicable Law In United States Maritime Law And The Venezuelan System, Daniel Eric Vielleville

LLM Theses and Essays

International maritime transport is an important means of transport in international trade. The vessels used in international maritime transport face unique dangers which necessitate maritime law that addresses the perils associated with maritime transport. Maritime law concerns many jurisdictions, which creates a special interest for the study of conflict of laws. There are private international maritime laws in addition to multilateral treaties. This paper analyzes the international approach that the United States takes in maritime conflict of laws, and compares it with the Venezuelan system of private international law. Venezuela is a civil law country with old maritime legislation which …


The Authority, Powers, And Duties And Compensation Of The Personal Representative (Adminstrator & Executor): A Comparison Of The Uniform Probate Code And The Georgia Probate Court In This And Procedural Matters, Udo W. Herberth Jan 1996

The Authority, Powers, And Duties And Compensation Of The Personal Representative (Adminstrator & Executor): A Comparison Of The Uniform Probate Code And The Georgia Probate Court In This And Procedural Matters, Udo W. Herberth

LLM Theses and Essays

This LL.M. thesis provides a comparative analysis of the authority, powers, duties, and compensation of the personal representative under two distinct American probate systems: the Uniform Probate Code and the Georgia Probate Code. The work traces the historical development of probate law from the English ecclesiastical courts through the Model Probate Code and the adoption of the UPC in 1969, and situates the Georgia Code within its tradition of court-supervised administration dating to the Act of 1784. Key topics include the procedural innovations of the UPC, including informal probate, summary procedures for small estates, and supervised administration, versus Georgia's more …


Bulletin 1996-1997, Seattle University School Of Law Jan 1996

Bulletin 1996-1997, Seattle University School Of Law

Viewbooks

No abstract provided.


A New Genus And Species Of Troglobitic Trechinae (Coleoptera, Carabidae) From Southern China, Augusto Vigna Taglianti Jan 1996

A New Genus And Species Of Troglobitic Trechinae (Coleoptera, Carabidae) From Southern China, Augusto Vigna Taglianti

International Journal of Speleology

Guizhaphaenops zorzini n.gen.n.sp. is described from Anjia Yan Cave, Shuicheng County, Guizhou (China). This highly specialized troglobite species is easily recognizable from the other cave dwelling Trechini from China for the main morphological external characters, but its true relationships remain uncertain, the male being still unknown. Similar in habitus to Cathaiaphaenops and to Sinotroglodytes, the new taxon is much more related to the latter, being dorsally glabrous and having the mentum fused with the submentum, with a deep oval fovea, but it differs in its elongated head, with incomplete frontal furrows and without posterior frontal setae.


University And Law School Personnel, South Dakota Law Review Jan 1996

University And Law School Personnel, South Dakota Law Review

South Dakota Law Review

No abstract provided.


The Storied Facts Of Margaret Fuller, Christina Zwarg Jan 1996

The Storied Facts Of Margaret Fuller, Christina Zwarg

English Faculty Scholarship

No abstract provided.


Nonviolent Abortion Clinic Protests: Reevaluating Some Current Assumptions About The Proper Scope Of Government Regulations, Leslie Gielow Jacobs Jan 1996

Nonviolent Abortion Clinic Protests: Reevaluating Some Current Assumptions About The Proper Scope Of Government Regulations, Leslie Gielow Jacobs

McGeorge School of Law Scholarly Articles

Regulation of nonviolent political-protest activities outside abortion clinics must balance the constitutional rights to free speech and to choose abortion, and the social value of nonviolent political protest. This Article examines and questions two current assumptions about the proper scope of government regulations. The first assumption is that, absent a constitutional obstacle under prevailing free speech jurisprudence, it is appropriate to enjoin or statutorily enhance sanctions for any variety of nonviolent political-protest activities that block access to clinics or constitute illegal trespasses. This Article argues that for a particular type of nonviolent political protest-conduct that is equivalent to speech on …


Dynamic Phenomena In Organic Metal (Bedt-Ttf)3ta2f11, Juana Acrivos Jan 1996

Dynamic Phenomena In Organic Metal (Bedt-Ttf)3ta2f11, Juana Acrivos

Faculty Publications, Chemistry

Dynamic electron spin resonance, ESR measurements suggest that this paramagnetic, layered organic metal behaves similarly to cuprate superconductors. There is a dynamic equilibrium between doublet, D and triplet, T* states near the transition temperature to superconductivity Tc= 10±3 K; antiferromagnetic, AF resonance is observed from room temperature to ≈ 150 K, in this temperature region the temperature dependence of the D Lorentzian ESR line widths obtains a first order rate constant for the disappearance of the state (k1 = 3.5 ×107 e−111/T/s) and T* ESR is not observed, it is detected only below 44 K when the lifetime of AF …


Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen Jan 1996

Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen

Faculty Publications

No abstract provided.


Impact Of Tax Reform On International Competitiveness, Annette M. Nellen Jan 1996

Impact Of Tax Reform On International Competitiveness, Annette M. Nellen

Faculty Publications

No abstract provided.


Application Of African-American Feminist Theory To Finnish Women, Anu Arsalo Jan 1996

Application Of African-American Feminist Theory To Finnish Women, Anu Arsalo

Master's Theses

No abstract provided.


The Effects Of Caffeine Ingestion On Power Output During Intermittent High Intensity Leg Ergometry Exercise, John C. Ashworth Jan 1996

The Effects Of Caffeine Ingestion On Power Output During Intermittent High Intensity Leg Ergometry Exercise, John C. Ashworth

Master's Theses

No abstract provided.


Islam And The West : Confrontation Or Cooperation, Abdul-Rahman Barakji Jan 1996

Islam And The West : Confrontation Or Cooperation, Abdul-Rahman Barakji

Master's Theses

No abstract provided.


Le Dilemme De L'Ecrivain Antillais Conteur D' Histories Et Marqueur De Paroles, Aline BeŕAud-Mccright Jan 1996

Le Dilemme De L'Ecrivain Antillais Conteur D' Histories Et Marqueur De Paroles, Aline BeŕAud-Mccright

Master's Theses

No abstract provided.


The Effect Of Physical Environment On The Behavior Of Captive Chimpanzees : A Comparison Of Three Northern California Zoos, Julie A. Bitnoff Jan 1996

The Effect Of Physical Environment On The Behavior Of Captive Chimpanzees : A Comparison Of Three Northern California Zoos, Julie A. Bitnoff

Master's Theses

No abstract provided.


A Study Of Racial/Ethnic Librarians And Management : A Pilot Study, Kathryn Josefina Blackmer Reyes Jan 1996

A Study Of Racial/Ethnic Librarians And Management : A Pilot Study, Kathryn Josefina Blackmer Reyes

Master's Theses

No abstract provided.


Childhood Sexual Abuse Of People With Physical Disabilities, Kaya Anne Brown Jan 1996

Childhood Sexual Abuse Of People With Physical Disabilities, Kaya Anne Brown

Master's Theses

No abstract provided.


Project Advocacy : An Application Of Embedded Communication Training Theory, Susan Ann Burrowes Jan 1996

Project Advocacy : An Application Of Embedded Communication Training Theory, Susan Ann Burrowes

Master's Theses

No abstract provided.


The Relationship Of The Work Environment And Job Satisfaction Of Staff Nurses, Cecilia Almazan-Cayabyab Jan 1996

The Relationship Of The Work Environment And Job Satisfaction Of Staff Nurses, Cecilia Almazan-Cayabyab

Master's Theses

No abstract provided.


Mozart's Flute Concerto K. 313, Pi-Ling Chang Jan 1996

Mozart's Flute Concerto K. 313, Pi-Ling Chang

Master's Theses

No abstract provided.


Effect Of H Content In The Carbon Overcoat On The Corrosion Resistance Of Thin Film Magnetic Disks, Katesuda Chinmeteepitak Jan 1996

Effect Of H Content In The Carbon Overcoat On The Corrosion Resistance Of Thin Film Magnetic Disks, Katesuda Chinmeteepitak

Master's Theses

No abstract provided.


Paleoseismic Characteristics Of The San Andreas Fault, Woodside, California, Kevin Burke Clahan Jan 1996

Paleoseismic Characteristics Of The San Andreas Fault, Woodside, California, Kevin Burke Clahan

Master's Theses

No abstract provided.


Economic Issues Of Intellectual Property Rights And Pricing For Digital Information On Computer Networks, James F. Cole Jan 1996

Economic Issues Of Intellectual Property Rights And Pricing For Digital Information On Computer Networks, James F. Cole

Master's Theses

No abstract provided.


Beyond The Display Case : The Current State Of Exhibitions In The Public Library, Kate Connell Jan 1996

Beyond The Display Case : The Current State Of Exhibitions In The Public Library, Kate Connell

Master's Theses

No abstract provided.


The Elicitation Of Experience-Based Knowledge From Expert Picu Nurses, Helen K. Daley Jan 1996

The Elicitation Of Experience-Based Knowledge From Expert Picu Nurses, Helen K. Daley

Master's Theses

No abstract provided.