Digital Commons Network^™

Macniven V. Westmoreland And Tax Advice Using “Purposive Textualism” To Deal With Tax Shelters And Promote Legitimate Tax Advice, Scott A. Schumacher

Articles

The last few years have seen a flurry of activity aimed at the tax shelter industry. Beginning with the “covered opinion” rules of Treasury Circular 230 in 2005, the government has adopted several changes to the standards applicable to tax advice, all in an effort stop abusive tax shelters. Most recently, both Congress (in 2007) and Treasury (in 2008) have revised the standards applicable to tax advice to require that a position have a “more likely than not” chance of succeeding on the merits, or the position must be disclosed to the IRS. While the government’s desire for reform is …

When Deterrence And Death Mitigation Fall Short: Fantasy And Fetishes As Gap-Fillers In Border Regulation, Mary D. Fan

Articles

Drawing on fieldwork and political theory with Lacanian psychoanalytic influences, this article analyzes how fantasy and fetishes help sustain strategies shown to be no solution to U.S. border control problems. More than a decade after the official launch of the border control paradigm of "prevention through deterrence," predicated on the assumption that ramping up walls, barriers, policing, and the human costs of border crossing would deter, there has been scant evidence of deterrence and much evidence of diversion of migrants to more dangerous crossing points where death rates have soared. Attempts to mitigate the cost to life have also proved …

Insights From Clinical Teaching: Learning About Teaching Legal Writing From Working On Real Cases, Helen A. Anderson

Articles

I began teaching legal writing in 1994, but I've since had the occasional foray into practice through supervising students who represented clients in our state's appellate courts. I directed an appellate clinic for two years, and most recently supervised two students who briefed and argued a case in the Washington State Supreme Court. These experiences have taught me some important lessons that I have brought back to my legal writing classes. The clinical cases have not only reminded me what writing for practice really entails, and how hard it is to follow our sage writing advice, but they have given …

Transitioning The Family Business, Dwight Drake

Articles

By any measure, family-dominated businesses are the backbone of the American economy. Although a large majority of family businesses are managed by senior family members who are older than age 55 and more than 80 percent of such senior family members claim that they want the business to remain in the family, less than 30 percent of such businesses have tackled the challenge of developing a plan for transitioning the business to the next generation.

For over 90 percent of such families, this planning challenge is aggravated by the fact that they have no diversified wealth: the family’s wealth is …

Encouraging Diversity In Law School Deanships, Kellye Y. Testy

Articles

Introduction to a symposium.

Mandatory Rules, Scott Dodson

Faculty Scholarship

No abstract provided.

Goose Pond, Cooperative Extension

UNH Cooperative Extension

No abstract provided.

Race-Specific Drugs: Regulatory Trends And Public Policy, Osagie K. Obasogie, David E. Winikoff

Faculty Scholarship

No abstract provided.

Russian Wheat Aphid, Erin W. Hodgson, Jay B. Karren

All Current Publications

Russian wheat aphid, Diuraphis noxia (Hemiptera: Aphididae), was first found in the U.S. in 1986, and is currently found in 16 western states (Fig. 1). In Utah, Russian wheat aphid was first detected in wheat and barley in San Juan County in 1987; now it is confirmed in every Utah county but Daggett, Piute, and Rich. Russian wheat aphids can build up to high numbers and cause significant plant damage.

Snow Mold On Turfgrass, Kent Evans, Erin Frank, Taun Beddes, Jaydee Gunnell

All Current Publications

Shothole borers (Fig. 1) are bark beetles that may attack stressed or injured trees. They have a wide host range, including all fruit trees grown in Utah, quince, loquat, serviceberry, wild cherry, chokecherry, mountain ash, hawthorn and elm. In Utah, apple, cherry, pear, and hawthorn are preferred hosts.

Human Lice, Erin W. Hodgson

All Current Publications

Lice infestations on humans, called pediculosis, is very common worldwide. Lice can transmit disease and are parasitic insects on humans, pets and livestock. Lice belong to the order Phthiraptera and are generally divided into two groups based on mouthparts and feeding preferences. Chewing lice (Mallophaga) have well developed mandibles and eat skin, feathers, and fur from birds and mammals.

A Fragment On Euler's Constant In Ramanujan's Lost Notebook, Bruce C. Berndt, Timothy Huber

School of Mathematical & Statistical Sciences Faculty Publications

A formula for Euler’s constant found in Ramanujan’s lost notebook and also in a problem he submitted to the Journal of the Indian Mathematical Society is proved and discussed.

Patient Simulator Sessions And Critical Thinking, Patricia K. Ravert

Faculty Publications

The project purpose was too determine whether measures of critical thinking show differences between three groups (simulator, non-simulator, control) of baccalaureate nursing students. The second purpose was to determine the moderating effect of students' preferred learning style. All groups experienced a moderate to large effect size in critical thinking scores. The corrected model for the total scale gain score was statistically significant but not significant for learning style or group.

An Action For A Classical String, The Equation Of Motion And Group Invariant Classical Solutions, Paul Bracken

School of Mathematical & Statistical Sciences Faculty Publications

A string action which is essentially a Willmore functional is presented and studied. This action determines the physics of a surface in Euclidean three space which can be used to model classical string configurations. By varying this action an equation of motion for the mean curvature of the surface is obtained which is shown to govern certain classical string configurations. Several classes of classical solutions for this equation are discussed from the symmetry group point of view and an application is presented.

Quantum Phases For A Generalized Harmonic Oscillator, Paul Bracken

School of Mathematical & Statistical Sciences Faculty Publications

An effective Hamiltonian for the generalized harmonic oscillator is determined by using squeezed state wavefunctions. The equations of motion over an extended phase space are determined and then solved perturbatively for a specific choice of the oscillator parameters. These results are used to calculate the dynamic and geometric phases for the generalized oscillator with this choice of parameters.

Preferring Defects: The Jurisdiction Of Military Commissions, Madeline Morris, Allison Hester-Haddad

Faculty Scholarship

No abstract provided.

Risk Equity: A New Proposal, Matthew D. Adler

Faculty Scholarship

No abstract provided.

Forecasting Default With The Merton Distance To Default Model, Sreedhar T. Bharath, Tyler Shumway

Faculty Publications

We examine the accuracy and contribution of the Merton distance to default (DD) model, which is based on Merton's (1974) bond pricing model. We compare the model to a "nai:ve" alternative, which uses the functional form suggested by the Merton model but does not solve the model for an implied probability of default. We find that the nai:ve predictor performs slightly better in hazard models and in out-of-sample forecasts than both the Merton DD model and a reduced-form model that uses the same inputs. Several other forecasting variables are also important predictors, and fitted values from an expanded hazard model …

Advocate Abridged (Winter 2008), Lewis & Clark Law School

The Advocate

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 cannot realize 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 some but …

Discovery About Discovery: Does The Attorney-Client Privilege Protect All Attorney-Client Communications Relating To The Preservation Of Potentially Relevant Information?, Paul W. Grimm, Michael D. Berman, Leslie Wharton, Jenna Beck, Conor R. Crowley

Faculty Scholarship

No abstract provided.

Ethical Issues Associated With Preserving, Accessing, Discovering, And Using Electronically Stored Information, Paul W. Grimm

Faculty Scholarship

No abstract provided.

Promoting Supportive Relationships In Youth Programs: A Self-Determination Theory Perspective, Mat D. Duerden, Ann Gillard

Faculty Publications

Although research suggests that positive contact with nonparental adults is developmentally beneficial for youth; many adolescents do not have access to such relationships. It is important that adults structure existing relationships to optimize positive youth development. Relationships with adults, who support youth’s needs for autonomy, relatedness, and competence, provide youth with scaffolding as they navigate their way through adolescence. Self-Determination Theory offers a straight-forward approach to understanding the elements of contexts that best promote the development of supportive relationships. The purpose of this paper is to review the literature concerning youth-adult relationships, including their associated prevalence and developmental benefits across …

Entrepreneur As Change Agent: Antecedents And Moderators Of Individual-Level Philanthropic Behavior, Joseph E. Coombs, Abbie J. Shipp, Lisa Jones Christensen

Faculty Publications

What motivates entrepreneurs’ philanthropic acts? Philanthropy has been key to American social and cultural development, and it is also a major driver, along with entrepreneurship, of the American economy. To help researchers better understand the antecedents of entrepreneurs’ philanthropic giving, we develop a theoretical model of individual-level philanthropic actions. As antecedents of philanthropic actions in our model, we include three theoretical constructs (immortality striving, legacy creation, and generativity) from the psychology and social psychology literatures. We also propose several variables that we expect to moderate these relationships including entrepreneur age, gender, religious orientation, and wealth. Lastly, we offer directions for …

The Role Of Csu's Eda University Center (Presentation), Ziona Austrian

All Maxine Goodman Levin School of Urban Affairs Publications

No abstract provided.

Anti-Phishing Models: Main Challenges, Edina Hatunic-Webster

Conference papers

Phishing is a form of online identity theft in which the attacker attempts to fraudulently retrieve a legitimate user's account information, logon credentials or identity information in general. The compromised information is then used for withdrawing money online, taking out cash advances, or making purchases of goods and services on the accounts. Various solutions have been proposed and developed in response to phishing. As phishing is a business problem, the solutions target both non-technical and technical areas. This paper investigates the current anti-phishing solutions and critically reviews their usage, security weaknesses and their effectiveness. The analysis of these models points …

Site-Specific Effects Of Pecam-1 On Atherosclerosis In Ldl Receptor-Deficient Mice, Shikha Arora, Brian Boylan, Reema Goel, Benjamin R. Schrank, Barbara Fleming, Rose Ann Fleming, Hiroto Mirura, Peter J. Newman, Robert C. Molthen, Debra K. Newman

Biomedical Engineering Faculty Research and Publications

Objective—Atherosclerosis is a vascular disease that involves lesion formation at sites of disturbed flow under the influence of genetic and environmental factors. Endothelial expression of adhesion molecules that enable infiltration of immune cells is important for lesion development. Platelet/endothelial cell adhesion molecule-1 (PECAM-1; CD31) is an adhesion and signaling receptor expressed by many cells involved in atherosclerotic lesion development. PECAM-1 transduces signals required for proinflammatory adhesion molecule expression at atherosusceptible sites; thus, it is predicted to be proatherosclerotic. PECAM-1 also inhibits inflammatory responses, on which basis it is predicted to be atheroprotective.

Methods and Results—We evaluated herein the effect of …

Is There A Role For Public Support Of Incumbent Worker On-The-Job Training?, Kevin Hollenbeck

Upjohn Institute Working Papers

States have begun to use training subsidies as a policy tool for employment retention and business competitiveness. This paper summarizes a survey of states concerning their investments in incumbent worker training. Altogether, states are investing about $550 to $800 million, which is perhaps one percent or less of total private sector training costs. The paper further discusses a study conducted for one state in which we found significant fiscal returns implying that underinvestment of public funds for incumbent worker training may be occurring. In this state, primary sector jobs were created or retained at a public cost of less than …

Encouraging Physical Activity In Teens. Can Technology Help Reduce Barriers To Physical Activity In Adolescent Girls?, Tammy Toscos Phd, Anne Faber, Kay Connelly, Adity Mutsuddi Upoma

Health Services and Informatics Research

Physical activity levels of girls decline dramatically during adolescence and may be a contributor to the increasing number of obese teens in the United States. Research has shown that social support is positively correlated with physical activity levels in adolescents, particularly girls. We present the findings from a three week field study of a mobile phone application designed to create a support group for physical activity within an existing social network of adolescent girls. Our findings suggest design considerations for technologies that encourage physical activity for this user group.

Presented at 2008 Second International Conference on Pervasive Computing Technologies for …

Tunable True-Time Delay Unit Based On Opto-Vlsi Processing, Feng Xiao, Budi Juswardy, Kamal Alameh

Research outputs pre 2011

A novel tunable true-time delay unit is proposed and demonstrated. The unit is based on the use of an Opto-VLSI processor that dynamically selects a single waveband or multiple wavebands from an RF-modulated broadband optical signal and routes them to a high-dispersion fiber for arbitrary time delay synthesis. Experimental results demonstrate continuously tunable time delay of up to 4 ns.