Digital Commons Network^™

Fraud Not On The Market: Rebutting The Presumption Of Classwide Reliance Twenty Years After Basic Inc. V. Levinson, Matthew L. Mustokoff

UC Law Business Journal

This article explores a wave of recent federal court decisions addressing the applicability of the "fraud-on-the-market" presumption of reliance in securities fraud cases at the class certification stage. In the two decades since the US Supreme Court first recognized the fraud-on-the-market doctrine in Basic, Inc. v. Levinson, the district and circuit courts have taken somewhat divergent approaches to the question of classwide reliance. The most recent decisions, however, mark an emerging trend, one which signifies heightened judicial scrutiny - in many cases, going beyond the pleadings and involving extensive fact-finding and expert analysis. Among the decisions discussed are the Second …

Defining Substantial Activity: Helping Tax-Exempt Hospitals Keep Their Tax-Exempt Status, Kevin Leo

UC Law Business Journal

Joint ventures between tax-exempt hospitals and for-profit organizations have become a common mechanism for hospitals to acquire new sources of revenue and expand their health care services without completely relying on more traditional sources of funding. Joint ventures between tax-exempt organizations and for-profit entities can lead to unfavorable tax consequences for the exempt organization if the venture is not structured in accordance with the rules and regulations provided by the Internal Revenue Service. IRS Revenue Ruling 2004-51 held that an exempt organization would maintain its exempt status as long as it only contributed an insubstantial amount of its assets or …

The Discrete, The Relational, The Selfish, And The Societal: Elements Present In All Transactions, Christine Liyanto

UC Law Business Journal

In the discourse of contract theory, we associate discrete contracts with a goal of self-interest, while associating relational contracts with community-based objectives. This article examines the characteristics of the discrete paradigm, the relational paradigm, and the way in which all transactions reflect the goals associated with both of those models.

Trade Or Business Within The United States As An Interpretive Problem Under The Internal Revenue Code: Five Propositions, Anthony P. Polito

UC Law Business Journal

Whether a particular set of activities constitute the conduct of a trade or business within the United States is an ongoing interpretive question affecting many foreign taxpayers. It controls what form of U.S. taxation, if any, applies to them. In the domestic context, a trade or business entails profit-oriented non-investment activity that is regular, continuous and considerable. It is tempting, in the transition to the international context, to conclude that the conduct of a trade or business within the U.S. requires that the taxpayer's U.S. activities must be regular, continuous, and considerable, and the standard is often articulated in this …

Understanding Hedge Fund Adviser Regulation, Thierry Olivier Desmet

UC Law Business Journal

The hedge fund industry has grown tremendously and gained much influence on our nation's capital markets in the past decade. Helping fuel this growth in size and influence has been the fact that many hedge funds have sought investments from less affluent and sophisticated investors than in the past. In addition, the number of securities enforcement cases filed against hedge funds has increased. As a result, many have called for some form of regulatory oversight to protect the investing public and reduce market risks. This article focuses on the regulations imposed on hedge fund advisers as well as the controversial …

The Tax Burden And The Propensity Of Small-Business Entrepreneurs To File For Bankruptcy, Rafael Efrat

UC Law Business Journal

Despite the success of many entrepreneurs, a sizable number of small businesses fail every year. Tax problems have been found to be a small but an important contributor to business closure. The extent of the tax problems experienced by small business owners is alarming but not surprising given the disproportionate tax burden small business owners face in operating their businesses. The research undertaken in this study aims to explore the extent to which individual small business owners, who have filed for bankruptcy, attribute their financial distress to tax problems. Further, this study intends to examine the demographics and financial characteristics …

Cascaded Crystal Optical Parametic Amplifier Model Using Measured Complex Beam Profiles And Its Experimental Validation, Anup R. Pandey

Graduate Theses and Dissertations

No abstract provided.

Practice In Child Phonological Disorders: Tackling Some Common Clinical Problems, Tim Brackenbury, Marc Fey, Gregory Lof, Benjamin Munson, A. Lynn Williams

ETSU Faculty Works

Goal of presentation is to identify areas of child phonology that clinicans have difficulty with.

Comparison Of Two Treatment Conditions For Young Children With Speech Sound Disorders, Megan Overby, A. Lynn Williams, John Bernthal

ETSU Faculty Works

The purpose of this study was to compare treatment outcomes between stimulus presentation conditions to children with moderate to severe SSD: a traditional paper presentation versus a computer software generated presentation. The participants were four monolingual kindergarten children with moderate to severe SSD. A multiple baseline across behaviors single subject design was employed in the study. Two non-stimulable, non-cognate sounds from two different manner categories were selected as sound targets. One sound error was treated using paper stimuli presented in a traditional paper table-top presentation (TAB condition) while the other sound error was treated using stimuli presented on the computer …

Demand-Based Optimal Control To Save Energy: A Case-Study In A Medical Center, Ik-Seong Joo, Li Song, Mingsheng Liu, Mike Carico

Durham School of Architectural Engineering and Construction: Faculty Publications

Continuous Commissioning^® (CC^®) strategies include reducing simultaneous heating and cooling, scheduling the facility’s occupancy needs, utilizing free cooling, and minimizing excessive supply air and outside air. Most significantly, this demandbased control energy conservation strategy can facilitate mechanical system performance at near optimal conditions through the gradual advancement of control systems and the ability of upstream systems reading the status of downstream systems.

This paper demonstrates demand-based temperature, pressure and economizer control by the mathematical optimization methodology illustrated by a case-study, implemented with actual systems in a 1.2 million square foot medical center. Based on the optimization results, …

Steven D. Maero V. Merrill K. Bunker, Topaz Enterprises, Inc., Westland Ii Investments : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Reply Brief of Appellants

State Of Utah V. Russell Hurt : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from convictions for possession of a controlled substance (methamphetamine), a third degree felony, in the Fourth Judicial Judicial District Court of Utah, Wasatch County, the Honorable Derek P. Pullan presiding.

Marian C. Olson V. Bradley L. Olson : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLEE Bradley L. Olson Appeal from a Judgment and Decree entered in the First Judicial District, Cache County, State of Utah, the Honorable Judge Clint S. Judkins, Presiding

Steve Richards V. Diana Brown : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLANT

Appeal of the Judgment and Order of the Honorable Denise Lindberg, Third District Court, Salt Lake County, State of Utah.

William Judson And Donna Judson V. Wheeler Rv Las Vegas, Llc : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

On a Writ of Certiorari to the Utah Court of Appeals BRIEF OF APPELLANT

Arbogast Family Trust V. River Crossing, Llc : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

Utah V. Rodriguez : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

State Of Utah V. Tina Harding : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Brief of Appellee

Jacobsen V. Jacobsen : Unknown, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

Kathryn C. Brough V. Richard James Brough : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

An appeal in a divorce from the Eighth Judicial District Court, Duchene County Roosevelt Department The Honorable Judge John R. Anderson, presiding.

Kathryn C. Brough V. Richard James Brough : Addendum To The Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

An appeal in a civil matter from the Eighth Judicial District Court, Roosevelt County The Honorable Judge John R. Anderson, presiding District Court Case 054000084

Wilma L. Schwenke, Tania P. Schwenke, Cindy Lawrence, And Wayne Wong V. Intermountain Inc. Dba Intermountain Isuzu V. Wilma L. Schwenke, Tania P. Schwenke, Cindy Lawrence, Wayne Wong, And Victor Lawrence : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from the Third Judicial District Court In and for Salt Lake County, State of Utah Judge Denise Lindberg Civil No. 000904217

Wilma L. Schwenke, Tania P. Schwenke, Cindy Lawrence, And Wayne Wong V. Intermountain Inc. Dba Intermountain Isuzu V. Wilma L. Schwenke, Tania P. Schwenke, Cindy Lawrence, Wayne Wong, And Victor Lawrence : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from the Third Judicial District Court In and for Salt Lake County, State of Utah Judge Denise Lindberg Civil No. 000904217

Haynes Land & Livestock Company, A Partnership V. Jacob Family Chalk Creek, Llc, A Limited Liability Company; Et Al. : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

OPENING BRIEF OF APPELLANTS (HAYNES PARTIES) APPEAL FROM THE FINAL DECREE OF THE FOURTH JUDICIAL DISTRICT COURT OF SUMMIT COUNTY, THE HONORABLE BRUCE C. LUBECK, DISTRICT JUDGE.

Becky Sue Myers V. Tracy Lynn Myers : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

APPEAL FROM FINDINGS OF FACT AND CONCLUSIONS OF LAW AND ORDER MODIFYING DECREE OF DIVORCE, OF THE UTAH FOURTH JUDICIAL DISTRICT COURT, TN AND FOR UTAH COUNTY, THE HONORABLE SAMUEL MCVEY PRESIDING

Harry Miller V. State Of Utah : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Brief of Appellee Appeal from an order granting State's motion to dismiss postconviction petition for determination of factual innocence, in the Third Judicial District Court, Salt Lake County, Utah, the Honorable Sheila K. McCleve presiding.

Unicity International, Inc. V. Roger Hooban : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from the Fourth Judicial District Court, In and for Utah County, State of Utah, The Honorable Lynn W. Davis, Presiding

The State Of Utah V. Don Jacob Setoki : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from a conviction of illegal possession of a controlled substance, a third degree felony, in violation of Utah Code section 58-37-8(2)(a)(l), and illegal possession of drug paraphernalia, a class B misdemeanor, in violation of Utah Code section 58-37a- 5. in the Third Judicial District, the Honorable Paul G. Maughan, Presiding.

Olson V. Utah Department Of Health : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

David Richardson V. Cathleen Hart : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF THE APPELLEE