Digital Commons Network^™

Unwinding Unwinding, David Hasen

Publications

"Unwinding" is a common, if not ubiquitous, feature of tax practice. In a successful unwind, parties to a prior transaction or arrangement back out of it by means of a later transaction and are treated for tax purposes as having engaged in no transactions at all. In a failed unwind, the parties undertake the later transaction, but it is not treated as nullifying the effects of the first transaction; rather, two separate transactions are deemed to have taken place, each with its own tax consequences.

This Article develops the first unified theoretical framework for analyzing tax unwinding. It also provides …

The Future Of 9-1-1: New Technologies And The Need For Reform, Philip J. Weiser, Dale Hatfield, Brad Bernthal

Publications

Our nation's 9-1-1 system's success to date belies the fact that its core premises will not continue to serve it effectively and it has come to a critical juncture. In particular, the balkanized nature of 9-1-1 operations that differ across jurisdictions and are supported by Byzantine funding mechanisms obscure a simple but profound development: our nation's emergency system is not keeping up with or taking advantage of technological change. Because the system continues to work and policymakers largely do not appreciate the system's technological limitations, decision makers not only fail to focus on this challenge but instead are all too …

Assessment Of Human Muscle Fatigue From Surface Emg Signals Recorded During Isometric Voluntary Contractions By Using A Cosine Modulated Filter Bank, Cristhian Mauricio Potes

Open Access Theses & Dissertations

Human muscle fatigue involves both a decrease in the frequency and increase in the amplitude of a surface electromyographic (EMG) signal. Muscle fatigue is also related to a decrease of the force impeding to reach the same initial level of the maximum voluntary contraction (MVC). To determine muscle fatigue indices, a method is proposed by decomposing a surface EMG signal into 32-subbands. This decomposition was attained by using a cosine modulated filter bank. The

surface EMG signals analyzed during this research were recorded during isometric voluntary contractions. Both the instantaneous mean frequency (IMF) and the instantaneous amplitude (IA) are estimated …

Gender Stereotypes In Spanish Language Television Programming For Children In The United States, Carlo Andre Romo

Open Access Theses & Dissertations

Children's television programming falling within the traditional Saturday morning time slot for four continuous Saturdays on five Spanish language networks in a southwest border city in the United States constituted the sample for this study. Each of the programs in the study was broken down and analyzed for character demographics, character behaviors and consequences received for those behaviors. Eight categories of behavior were scored, including four traditionally male behaviors (aggression, autonomy, construction, dominance) and four traditionally female behaviors (deference, dependence, harm avoidance, nurturing). The analysis of demographic data revealed male characters clearly outnumbered female characters and female characters were significantly …

The N400 Erp: Semantic Vs. Evaluative Incongruities, Jennifer Hilda Taylor

Open Access Theses & Dissertations

The objective of this research was to utilize both behavioral (response times) and psychophysiological measures (ERPs - N400 & Pre-response Positivity) to uncover the cognitive mechanism responsible for the evaluative priming effect (spreading activation vs. response competition) by controlling for semantic influences. This research project examined the evaluative incongruity effect by controlling for semantic influences in two separate studies. The first study kept semantic associations among word pairs completely random, while the second study controlled for semantic associations by either pairing words from the same semantic category (e.g., animal-animal) or from different semantic categories (e.g., animal-person). Participants completed an evaluative …

Catholic Identity And Mission In Post Ex Corde Ecclesiae Catholic Highter Education: The Perceptions And Experiences Of Lay Faculty At A Jesuit University, Dan T. Jensen

Theses and Dissertations

The history of Catholic higher education in the United States details the substantial contribution of bishops, priests, brothers, and sisters dedicated to teaching and leadership at Catholic institutions of higher education. The past several decades have seen a decline of religious members' involvement and the laicization of faculty members at Catholic colleges and universities. Opponents of this transition fear the loss of religious identity that is critical to the mission of Catholic institutions. Others argue that lay faculty members can sustain the mission of adhering to religious traditions and identity while fostering a high quality academic environment. The purpose of …

The Social Change Model Of Leadership Development: Differences In Leadership Development By Levels Of Student Involvement With Various University Student Groups, Chastity Beth Gerhardt

Theses and Dissertations

The development of students as leaders is a priority for most institutions of higher education and research suggests that students' leadership skills increase as a result of engagement in the collegiate environment. Given the scarcity of leadership models and instruments designed specifically for college students, research regarding leadership development among college students is lacking.

The purpose of this study was to analyze the differences in leadership development among various levels of student involvement within several student groups as measured by self-reported scores on the Multi-Institutional Study of Leadership instrument. The basic research question was: Were there significant differences between student …

Pastoral Profits Guide, A Paddock Guide To Achieving Sustainable Livestock Productivity, Mark Alchin, Jim Addison, Valarie Shrubb, Zac Cockerill, Matthew Young, Tim Johnson, Greg Brennan

All other publications

Most pastoralists appreciate the need to deliver an economic, environmental and social 'profit' from their business. Achieving these profits can be a real challenge given the comparatively low productive potential and the substantial seasonal variation in the WA Southern Rangelands region. This guide was written to assist pastoralists to meet their specific livestock production, financial and range condition objectives through the better alignment of feed demand (stocking rate) to feed supply (carrying capacity). We provide nine basic steps that simplify the process of managing the feed supply, equipping pastoralists with the tools to make· decisions and to critically assess the …

Instead Of Enda, A Course Correction For Title Vii, Jennifer S. Hendricks

Publications

In September 2008, the D.C. federal court issued a landmark decision holding that discrimination against a transgender person was sex discrimination under Title VII. This decision throws into sharp relief the ongoing debates among supporters of the Employment Non-Discrimination Act about whether the compromise on including protection for gender identity claims. Consideration of ENDA in some form will likely be early on the agenda of the next Congress, especially under a Democratic administration likely to support the bill. This essay proposes an alternative to ENDA that would embrace the theoretical connections between sex, gender, and sexual orientation, with important practical …

Legalism And Righteousness By Faith Part 1, Roy E. Gane

Faculty Publications

No abstract provided.

Victims And The Significance Of Causing Harm, Guyora Binder

Journal Articles

Many criminal law theorists find the punishment of harm puzzling. They argue that acts should be evaluated only on the basis of the risks they create and the actors' awareness of those risks; that punishing results violates both desert and utility. This article explains punishment of harm on the basis of political theory rather than moral philosophy. Punishing harm helps legitimize the rule of law by vindicating victims. A rule of law state precludes cycles of organized retaliatory violence by asserting a monopoly on retaliatory force, thereby depriving individuals and groups of the option of securing their own dignity. We …

"Everybody Loves Trees": Policing American Cities Through Street Trees, Irus Braverman

Journal Articles

Recently, municipalities have been investing large sums of money as well as much bureaucratic and professional effort into making their cities not only a more "treefull" place, but also a place that surveys, measures, regulates, and manages its trees. This article explores the transformation of the utilitarian discourse on trees, which focuses on the benefits of trees and greenery, into a normative discourse whereby trees are not only considered good but are also represented as if they are or should be loved by everybody. This transformation is not only the result of top-down governmental policies. It is also a consequence …

A New Look At Neo-Liberal Economic Policies And The Criminalization Of Undocumented Migration, Teresa A. Miller

Journal Articles

This paper situates the current “crisis” surrounding the arrival and continued presence of undocumented immigrants in the United States within penological trends that have taken root in American law over the past thirty years. It positions the shift from more benevolent to the increasingly harsh legal treatment of undocumented immigrants as the continuation of a succession of legal reforms criminalizing immigrants, and governing immigration through crime. By charting the increasing salience of crime in public perceptions of undocumented immigrants, and comparing the immediately preceding criminal stigmatization of so-called “criminal aliens”, this paper exposes current severity toward undocumented immigrants as consistent …

What Is This "Lobbying" That We Are So Worried About?, Lloyd Hitoshi Mayer

Journal Articles

Lobbying is both an essential part of our democratic process and a source of some of our greatest fears about dangers to that process. Yet when Congress, the public, and scholars consider loosening or, as is more often the case, tightening the restrictions on lobbying, they usually assume that everyone knows what activities are in fact lobbying. They therefore overlook the fact that multiple definitions of lobbying currently exist in the various federal laws addressing lobbying. This Article seeks to fill this gap by answering the question of how lobbying should be defined for purposes of the existing federal laws …

Religion At A Public University, Gerard V. Bradley

Journal Articles

On March 6, 2007, the College of William & Mary announced a “compromise” solution to its polite civil war over the historic Wren Chapel. In a joint statement with President Gene Nichol, the Board of Visitors declared that permanent display of the Christian cross within the Chapel would resume. The cross would be moved, however, from its former place at center stage on the Chapel altar. Accompanying the elocated display would be a plaque “explaining the College's Anglican roots.” The compromise further provided that, when needed during certain worship services, the cross could be moved back to the altar. When …

Do Churches Matter? Towards An Institutional Understanding Of The Religion Clauses, Richard W. Garnett

Journal Articles

In recent years, several prominent scholars have called attention to the importance and role of First Amendment institutions and there is a growing body of work informed by an appreciation for what Professor Balkin calls the infrastructure of free expression. The freedom of expression, he suggests, requires more than mere absence of government censorship or prohibition to thrive; [it] also require[s] institutions, practices and technological structures that foster and promote [it]. The intuition animating this scholarship, then, is that the freedom of expression is not only enjoyed by and through, but also depends on the existence and flourishing of, certain …

United States Opposition To The 1998 Rome Statute Establishing An International Criminal Court: Is The Court's Jurisdiction Truly Complementary To National Criminal Jurisdictions?, Jimmy Gurulé

Journal Articles

Although the United States supports the creation of a permanent International Criminal Court (ICC), it opposes such a court as set forth in the 1998 Rome Statute because it leaves open the potential for United States military personnel and government officials to be prosecuted for unintended loss of civilian life. Can the United States formulate a legal argument to support its view that inadvertent civilian casualties should not be considered a war crime within the jurisdiction of the ICC? The article argues that it can because the ICC’s jurisdiction under the Rome Statute is not complementary to national prosecutions held …

Legal Status And Effect On Children, Margaret F. Brinig, Steven L. Nock

Journal Articles

One of the haunting claims of each poor, unmarried mother in Edin and Kefalas' Promises I Can Keep is that at least she can guarantee she will love her child, even though she cannot promise to make a lifelong commitment to a mate. That love, each young mother says, will be a sustaining gift both to her and the child. Similarly, in work done by sociologists McLanahan and Garfinkel to counteract the claim that it was not single parenting that made children's prospects dim, but poverty, sociologists have found that many of the bad effects of single parenting go away …

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

Journal Articles

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner. In subjecting …

Free Speech And The Case For Constitutional Exceptionalism, Roger P. Alford

Journal Articles

Excerpts from the Article

Embodied in the Universal Declaration of Human Rights is the evocative proposition that [e]veryone has the right to freedom of opinion and expression. But beneath that level of abstraction there is anything but universal agreement.

This book review argues that the dissonance between countries need not be challenged in pursuit of uniformity. Indeed, in those cases in which the differences reflect an appropriate balance of competing goods, it should be celebrated. Constitutional exceptionalism recognizes and celebrates each country's attempt to optimize the general welfare of that country by balancing competing goods in a manner consistent with …

The Rise Of Spanish And Latin American Criminal Theory, Luis E. Chiesa

Journal Articles

No abstract provided.

Dole’S Future: A Strategic Analysis, Neil S. Siegel

Faculty Scholarship

As the U.S. Supreme Court imposes federalism-based limits on congressional power under the Commerce Clause and Section Five of the Fourteenth Amendment, Congress may be tempted to turn to the conditional spending power in order to achieve goals that it may not accomplish directly. In this article, I address whether a danger exists, as some suggest, that such use of the Spending Clause would render the Court more likely to cut back on its scope, narrowing or overruling South Dakota v. Dole, 483 U.S. 203 (1987). Using doctrinal analysis and game theory, I conclude that Congress should proceed with …

Notes On The Multiple Facets Of Immigration Federalism, Rick Su

Journal Articles

This symposium essay takes as its starting point the contestable position that some degree of immigration federalism is both constitutionally permissible and politically desirable. It suggests, however, that liberating the issue of immigration from the shadows of federal exclusivity does not necessarily tell us much about what a conceptual framework or legal jurisprudence of immigration federalism should or will actually be like. This is not solely a function of the difficulties inherent in incorporating principles of federalism into what is usually understood to be an exclusive federal field of immigration. Rather, it is also a consequence of the rifts and …

Section 524(G) Without Compromise: Voting Rights And The Asbestos Bankruptcy Paradox, S. Todd Brown

Journal Articles

Section 524(g) of the Bankruptcy Code was adopted to protect unknown future asbestos personal injury victims' rights and prospects for financial recovery. To serve these goals and satisfy the demands of due process, Section 524(g) provides two basic forms of virtual representation for future victims - requiring the appointment of an independent legal representative and aligning the interests of future victims with current claimants (75% of whom must approve any plan that invokes Section 524(g)). In recent years, however, the 75% super-majority vote requirement has been transformed into a veto power wielded by a small group of law firms, who …

Procedural Common Law, Amy Coney Barrett

Journal Articles

Debates about the common lawmaking power of the federal courts focus exclusively on substantive common law. But federal common law is not limited to matters of substance; it reaches matters of procedure as well. Federal law includes a robust body of what might be called procedural common law - common law primarily concerned with the regulation of internal court processes rather than substantive rights and obligations. This body of law includes many doctrines that are fixtures in the law of procedure and federal courts. For example, abstention, forum non conveniens, remittitur, stare decisis, and preclusion can all fairly be characterized …

Jail For Juvenile Child Pornographers?: A Reply To Professor Leary, Stephen F. Smith

Journal Articles

Even though Professor Leary and I are united in the goal of protecting children against sexual exploitation, we part company on the proper societal response to the problem of self-produced child pornography. In my view, children who produce and distribute pornographic images of themselves ordinarily should not be regarded as proper objects of punishment. In this context, child protective services, backed up if necessary by the threat of criminal prosecution, is a much more appropriate way of reforming minors and protecting them against the serious dangers to which they expose themselves by creating and distributing pornographic images of themselves. A …

Classifying Mental Tasks Based On Features Of Higher-Order Statistics From Eeg Signals In Brain–Computer Interface, Shang Ming Zhou, John Q. Gan, Francisco Sepulveda

School of Nursing and Midwifery

No abstract provided.

Anthony Kennedy : The Roberts Court's Sandra Day O'Connor?, William Dane Dekrey

Undergraduate Theses and Senior Projects

No abstract provided.

Potatoes Again : The Travel Diary Of A World War Ii Prisoner Of War, Jon Lucht

Undergraduate Theses and Senior Projects

No abstract provided.

The Civil War : Stories We Never Hear And Women Who Dared To Live Them, Amanda Lee

Undergraduate Theses and Senior Projects

No abstract provided.