Digital Commons Network^™

Tax Fairness, Brian Galle

Washington and Lee Law Review

This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of "horizontal equity" in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely thought, that tax should be fair in its dealings with individuals who are situated similarly to one another, no one has been able to say convincingly just what that fairness comprises. As a result, the learned referees in the last major dispute over the significance of horizontal equity judged that fairness's critic had decidedly won the day. Since then, …

The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto

Washington and Lee Law Review

The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code makes adjustments to its otherwise applicable rules. Most of the resulting related-party antiavoidance rules apply only in the context of specified formal relationships-marriage, parent/child, or owner/business. The Article tests this thesis by comparing the income tax treatment of heterosexual married couples with that of gay couples in committed long-term …

Don't Get The Wrong Idea: How The Fourth Circuit Misread The Words And Spirit Of Special Education Law-And How To Fix It, Michael T. Mccarthy

Washington and Lee Law Review

No abstract provided.

Prosecutions Under The Adam Walsh Act: Is America Keeping Its Promise?, Emily A. White

Washington and Lee Law Review

No abstract provided.

2008 September Newsletter, Nancy Rockey

Human Subject Research Archive

No abstract provided.

Table Of Contents

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Editor's Note: The Future Of Lgbt Scholarship

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Hiv Discrimination In Health Care Services In Los Angeles County: The Results Of Three Testing Studies, Brad Sears

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Microperformances Of Identity: Visible Same-Sex Couples And The Marriage Controversy, Marc R. Poirier

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

The Double-Edged Sword In Gay Economic Life? Marriage And The Market, M.V. Lee Badgett

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Repeal Of "Don't Ask, Don't Tell:" A Smooth Transition, Sharon E. Debbage Alexander, Kathi S. Westcott

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Gender Trouble In The Law: Arguments Against The Use Of Status/Conduct Binaries In Sexual Orientation Law, Diane S. Meier

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

The Native American Graves Protection And Repatriation Act At The Margin: Does Nagpra Govern The Disposition Of Ancient, Culturally Unidentifiable Human Remains?, Robert Van Horn

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

The Unborn Victims Of Violence Act And Its Impact On Reproductive Rights, April A. Alongi

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

A Snapshot Of An Industry: The Biotechnology Sector And The Judicial Misgivings Of A General Court, Mike Rothwell

Chicago-Kent Journal of Intellectual Property

No abstract provided.

Job Stress, Self-Efficacy, Burnout And Intention To Leave Among Kindergarten Teachers In Taiwan, Mao-Nan Cheng

Graduate Student Dissertations, Theses, Capstones, and Portfolios

Teaching is far more stressful and challenging than ever before, and teacher burnout has an alarming effect on teaching quality, student achievement, school climate, and teacher's intention to leave. In Taiwan, the percentage of kindergarten teacher turnover is even higher, about 65% (National Policy Foundation, 2002). Battling teacher burnout and intention to leave are the most critical issues in a school system.

The general purpose of this quantitative, non-experimental comparative(exploratory) and correlation (explanatory) study is to examine the relationships between level of stress, burnout, self-efficacy and intention to leave among the kindergarten teachers in Taiwan. The sample consisted of the …

University Reporter - Volume 13, Number 01 - September 2008

1996-2009, University Reporter

This issue of the University Reporter includes articles on campus redesign and building initiatives, the Genzyme/UMass Scholars Program, the Dorchester Beach Festival, an exhibit curated by UMass faculty on Shakespeare at the Boston Public Library, and the Iraq Project (and Project director Padraig O'Malley), a joint venture of the John W. McCormack Graduate School of Policy Studies (MGS), the Institute for Global Leadership (IGL) at Tufts University in Medford, Massachusetts, the Crisis Management Initiative (CMI), and other news from UMass Boston.

A Methodology For Assessing The Military Benefits Of Science And Technology Investments, Albert Sciarretta, Richard Chait, Joseph N. Mait, Jordan Willcox

Defense and Technology Papers

This paper discusses approaches developed at CTNSP, at the request of the Deputy Assistant Secretary of the Army for Research and Technology, for measuring the benefits of today’s science and technology (S&T) investments on the future military.

Good Bugs, Bad Bugs: A Modern Approach For Detecting Offensive Biological Weapons Research, Michael Moodie, Cheryl Loeb, Robert E. Armstrong, Helen Purkitt

Defense and Technology Papers

This report outlines a new framework to monitor countries in terms of their potential to engage in covert biological weapons research. This is an effort to develop an indirect approach to measuring a nation’s capability to conduct offensive weapons research in both civilian and government or military settings.

Programming Development Funds To Support A Counterinsurgency: Nangarhar, Afghanistan, Michelle Parker

Defense and Technology Papers

This paper describes one method of programming development funds at a sub-national level to positively affect a counterinsurgency, in this case, in Eastern Afghanistan. It explores how one interagency group, the Jalalabad Provincial Reconstruction Team (PRT), developed and implemented a strategy for increasing stability in its area of operations by maximizing the resources each agency brought to the table and creating “unity of effort.”

Energy Security In South Asia: Can Interdependence Breed Stability?, Joseph Mcmillan

Strategic Forums

South Asia is projected to play a major role in global energy markets over the next several decades, with India alone expected to become the world’s third largest importer of petroleum by 2030. Satisfying the region’s growing demands will require a heightened degree of energy interdependence among historically antagonistic states. Consequently, like it or not, regional leaders will face a tradeoff between traditional desires for energy self-sufficiency and the ambitious development targets that they have set for themselves. Achieving such growth, therefore, requires that India, Pakistan, and the other countries of South Asia first address the persistent international disputes that …

Statistical Modeling Of Radiometric Error Propagation In Support Of Hyperspectral Imaging Inversion And Optimized Ground Sensor Network Design, Scott Klempner

Theses

A method is presented that attempts to isolate the relative magnitudes of various error sources present in common algorithms for inverting the effects of atmospheric scattering and absorption on solar irradiance and determine in what ways, if any, operational ground truth measurement systems can be employed to reduce the overall error in retrieved reflectance factor. Error modeling and propagation methodology is developed for each link in the imaging chain, and representative values are determined for the purpose of exercising the model and observing the system behavior in response to a wide variety of inputs. Three distinct approaches to modelbased atmospheric …

Reflections On Domestic Work And The Feminization Of Migration, Glenda Labadie-Jackson

Campbell Law Review

This Article brings forth some general reflections on domestic work and the feminization of migration, with particular emphasis on the complex interrelation of immigration status, gender, class, and race that takes place in this context. In light of these reflections, the Article concludes by recommending the promulgation of additional national and international regulatory schemes designed to protect the human rights of domestic workers.

Enacting Social Justice To Teach Social Justice: The Pedagogy Of Bridge Builders, Karen E. Eifler, Jeff Kerssen-Griep, Peter Thacker

Journal of Catholic Education

This article describes a particular endeavor, the Bridge Builders Academic Mentoring Program (BAMP), a partnership between a school of education in a Catholic university in the Northwest and a community-based rites of passage program for adolescent African American males. The partnership exemplifies tenets of Catholic social teaching, in that it is community-based, justice-oriented and in many ways countercultural. The pedagogy aligns with the goals of service learning; that is, the service extended by university students satisfies a genuine community need, and at the same time affords those engaged in service an opportunity to acquire crucial knowledge, skills, and dispositions to …

Coagulation Profiles In Hypothyroid And Hyperthyroid Female Patients In Sudan., Mohamed S. Mohamed-Ali, Rugia O. Ahmed

Saudi Medical Journal

OBJECTIVES To evaluate disturbances in the coagulation system in female patients with thyroid disorders in order to assess the effects of thyroid diseases on coagulation parameters. METHODS This study was conducted in Khartoum state, the national capital of Sudan from February 2007 and February 2008 The study included 30 patients with clinical hypothyroidism, and 30 patients with sub- clinical hypothyroidism (21 of them were recruited before starting the treatment). Also, the study included 30 patients with clinical hyperthyroidism, 30 with sub-clinical hyperthyroidism, (37 of them were recruited before starting the treatment) and 30 normal individuals as the control group. Prothrombin …

Knowledge And Attitudes Towards Cardiopulmonary Resuscitation Among University Students In Riyadh, Saudi Arabia., Yousef A. Al-Turki, Yasser S. Al-Fraih, Jalal B. Jalaly, Ibrahim A. Al-Maghlouth, Fahad H. Al-Rashoudi, Azzam F. Al-Otaibi, Anas A. Al-Thnayan, Abdulmohsin I. Trabzoni, Abdulaziz S. Al-Shaykh

Saudi Medical Journal

OBJECTIVES To assess the knowledge and attitudes towards cardiopulmonary resuscitation (CPR) among the students of King Saud University. METHODS This study was a cross-sectional survey among King Saud University students, Riyadh, Kingdom of Saudi Arabia, which took place on December 17-20, 2006. The data was collected via self-administered questionnaires prepared in Arabic. The questionnaires were distributed to all 15 colleges of the University. RESULTS Out of a study sample of 2250 students, 31% did not have prior CPR information. Of those with previous knowledge, 85% feel that it is inadequate. The most common sources of information were television and movies. …

Investigation Of The Effect Of Ginger On The Lipid Levels. A Double Blind Controlled Clinical Trial., Reza Alizadeh-Navaei, Fatemeh Roozbeh, Mehrdad Saravi, Mehdi Pouramir, Farzad Jalali, Ali A. Moghadamnia

Saudi Medical Journal

OBJECTIVES To study the effect of fine powder of ginger on lipid level in volunteer patients. METHODS This is a double blind controlled clinical trial study in 2 cardiac clinics Cardiac Disease Clinic, Babol, north of Iran, between April to May 2004. We randomly divided the patients with hyperlipidemia into 2 groups, treatment group (receiving ginger capsules 3 g/day in 3 divided doses) and placebo group (lactose capsule 3 g/day in 3 divided doses) for 45 days. All subjects with diabetes mellitus, hypothyroidism, nephrotic syndrome, and alcohol drinking, pregnancy and peptic ulcer were excluded. Lipid concentrations profile before and after …

Let's Not Abandon What Works, Edward Chair

West Virginia Law Review

No abstract provided.

Myositis Ossificans Circumscripta Of The Buccinator Muscle: First Report Of A Rare Complication Of Mandibular Third Molar Extraction, Raymond L Wiggins, David Thurber, Kenneth Abramovitch, Jerry Bouquot, Nadarajah Vigneswaran

Faculty, Staff and Student Publications

No abstract provided.

The Collegian (2008-09-01), Isis Lopez

UTB/TSC Archives - The Collegian [Newspaper]

Vol. 61, No. 3