Digital Commons Network^™

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

Scholarly Works

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4

The 'Uberization' Of Healthcare: The Forthcoming Legal Storm Over Mobile Health Technology's Impact On The Medical Profession, Fazal Khan

Scholarly Works

The nascent field of mobile health technology is still very small but is predicted to grow exponentially as major technology companies such as Apple, Google, Samsung, and even Facebook have announced mobile health initiatives alongside influential healthcare provider networks. Given the highly regulated nature of healthcare, significant legal barriers stand in the way of mobile health’s potential ascension. I contend that the most difficult legal challenges facing this industry will be restrictive professional licensing and scope of practice laws. The primary reason is that mobile health threatens to disrupt historical power dynamics within the healthcare profession that have legally enshrined …

Securing Child Rights In Time Of Conflict, Diane Marie Amann

Scholarly Works

Each term in the title of this essay seems simple, yet provides much food for analytical thought. The essay thus explores: what is “conflict,” and whether there is a “time” when it is not present; who is a “child”; whether and to what extent children enjoy “rights”; and, finally, how local, national, and international regimes go about “securing” those rights. The essay – based on a talk given at the 2015 International Law Weekend in New York – concludes with a glance at a new potential avenue for child security: the Sustainable Development Goals which the U.N. General Assembly adopted …

Black Contemporary Social Movements, Resource Mobilization, And Black Musical Activism, Andrea L. Dennis

Scholarly Works

In the last few years a grassroots social movement has emerged from the Black community. This movement aims to eliminate police and vigilante violence against Blacks nationwide. Blacks in America have long been subjected to this violence, and the issue has recently captured the country’s attention. Multiple groups are pressing for change, including Ferguson Action, Black Lives Matter, Say Her Name, and the leaderless social media effort organized by DeRay McKesson and Johnetta Elzie, to name a few. These fledgling activist groups have already experienced some success, garnering public attention and government response. As it currently stands, this nascent civil-rights …

Financing Issue Classes: Benefits And Barriers To Third-Party Funding, Elizabeth Chamblee Burch

Scholarly Works

This essay, written for NYU's symposium on Litigation Funding: The Basics and Beyond, explores the costs and benefits of using third-party financing to fund issue class actions.

In Defense Of The Devil’S Advocate, Lonnie T. Brown

Scholarly Works

mong the many controversial positions for which Monroe Freedman advocated during his illustrious career, the one that I find most surprising and uncharacteristic is his contention that lawyers who undertake morally questionable representations have a duty to explain or justify their choice of client. Specifically, in 1993 Professor Freedman penned a well-known column in the Legal Times — titled “Must You Be the Devil’s Advocate?” — in which he took Professor Michael Tigar to task for his representation of reputed Nazi war criminal John Demjanjuk. Professor Freedman tacitly criticized Professor Tigar for his client choice and expressly called upon him …

An Introduction To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein

Scholarly Works

U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the design and implementation of value added tax (VAT) regimes

The Media Exemption Puzzle Of Campaign Finance Laws, Sonja R. West

Scholarly Works

In the 2010 case of Citizens United v. Federal Election Commission, the United States Supreme Court solidified the media exemption dilemma in campaign finance law. When attempting to address concerns about corporate campaign expenditures (i.e., corporate political speech), legislatures are now stuck between a rock and a hard place. Regulate media corporations, and they violate press freedoms. Exempt media corporations from the regulations, however, and they are accused of speaker discrimination.

Thus the question of how to treat the press in campaign finance law can no longer be ignored. Can legislatures, without running afoul of the First Amendment, ever regulate …

Beyond Absurd: Jim Thorpe And A Proposed Taxonomy For The Absurdity Doctrine, Hillel Y. Levin, Joshua M. Segal, Keisha N. Stanford

Scholarly Works

In light of the Third Circuit's recent decision interpreting the Native American Graves Repatriation Act, this Article argues that the Supreme Court must clarify the Absurdity Doctrine of statutory interpretation. The Article offers a framework for doing so.

Harmonizing European Tort Law And The Comparative Method A Review Of Basic Questions Of Tort Law From A Comparative Perspective (Helmut Koziol Ed., Sramek 2015), Michael Wells

Scholarly Works

This is a book review of Basic Questions of Tort Law from a Comparative Perspective, edited by Professor Helmut Koziol. This book is the second of two volumes on “basic questions of tort law.” In the first volume, Professor Helmut Koziol examined German, Austrian, and Swiss tort law. In this volume Professor Koziol has assembled essays by distinguished scholars from several European legal systems as well as the United States and Japan, each of whom follows the structure of Koziol’s earlier book and explains how those basic questions are handled in their own systems.

This review focuses on Professor Koziol’s …

Police Culture In The Twenty-First Century: A Critique Of The President's Task Force's Final Report, Julian A. Cook

Scholarly Works

In response to a series of events involving police-citizen encounters, including those in Ferguson, Missouri, and Staten Island, New York, that have strained relations between law enforcement and the communities (primarily minority) that they serve, President Barack Obama established a task force charged with developing a set of recommendations designed to improve police practices and enhance public trust. Headed by Charles Ramsey, Commissioner of the Philadelphia Police Department, and Laurie Robinson, former Assistant Attorney General for the U.S. Department of Justice Office of Justice Programs, and currently a Professor of Criminology, Law, and Society at George Mason University, the eleven-member …

Environmental Law, Eleventh Circuit Survey, Travis M. Trimble

Scholarly Works

In 2015, the United States Court of Appeals for the Eleventh Circuit decided novel issues in two cases under the Clean Water Act (CWA). In Black Warrior Riverkeeper, Inc. v. U.S. Army Corps of Engineers, the court held remand of a Corps of Engineers permitting decision for reconsideration without also vacating the permit is a remedy within the court's discretion and was appropriate under the circumstances. In Riverkeeper v. U.S. Environmental Protection Agency, the court held appellate review of a non-final response by the Environmental Protection Agency (EPA) to a petition to withdraw Alabama's authority to administer the National Pollution …

Statement, Winter 2016, Office Of Alumni Relations. Morehead State University

Morehead State Alumni Association Publications

Statement Magazine of Morehead State University from Winter of 2016.

Coteaching At An Elementary School Level In A Suburban Setting, Karen Ocque

Walden Dissertations and Doctoral Studies

Since leaders of a Central New York school implemented integrated cotaught (ICT) classrooms, no local investigation of ICT has taken place, leaving district administrators without empirical evidence of the value and effectiveness of the ICT services. The purpose of this study was to investigate the association between ICT services and student academic achievement in English language arts (ELA) and mathematics, as measured by the New York State ELA and mathematics assessments for 4th and 5th graders. Vygotsky's paradigm of cognitive development, which states that learners acquire knowledge through collaborative interactions with other students, guided this study because ICT classrooms emphasize …

Principals' Perspectives On The Effect Of Standardized Testing On Teaching And Learning, Jacqueline Bruton Wray

Walden Dissertations and Doctoral Studies

Standardized tests are designed to show what students have learned and retained in a classroom setting. The study examined principals' perspectives related to the impact standardized testing has on teaching and learning in Grades K-12. In addition, the correlation between principals' perceived effects of standardized tests on students' performances and principals' characteristics was investigated. Vygotsky's theory was used as theoretical framework of the study, as the theory suggested nonstandardized assessment approaches are more effective. Research questions focused on principals' perspectives on the effect of standardized testing on teaching and learning within the school district in North Carolina and the extent …

Addressing Internalizing Problems In Middle School Youth With Check In/Check Out, Malgorzata Borawska-Popielarz

Walden Dissertations and Doctoral Studies

More than 20,000 primary- and secondary-level schools, which represent 20% of all schools in the United States, are implementing school-wide positive behavior supports (SWPBS) to enhance socially desirable behavior and promote a decline of problematic behavior among students. The overall efficacy of the 3-tier SWPBS framework is well documented. However, a paucity of empirical research addresses the use of check in/check out (CICO), a Tier 2 intervention, for youth who present as quiet and withdrawn, and who are at risk of academic and social disengagement. Accordingly, this quasi-experimental, nonequivalent groups study assessed the overall effectiveness of CICO and considered the …

Market Orientation In Government Markets And Veteran-Owned Small Businesses, Ashley Moye

Walden Dissertations and Doctoral Studies

Inadequate resources, poor market strategy, competition, contract regulation, and disparate performance outcomes are issues small business owners face while competing for government contracts. The purpose of this correlational study was to examine the market orientation-business performance relationship and the influence of market factors among veteran-owned small businesses competing for government contracts in the United States. A survey with adapted MARKOR and Government Regulation Lassez-Faire scales was administered to 203 veteran-owned small business owners. Resource-advantage theory served as the theoretical foundation for this study. The results of the multiple linear regression were significant, suggesting that market orientation relates to firm performance …

Drinking Water And Autism: Using Spatial Cluster Detection To Explore Patterns Of Autism Cases In Lane County, Oregon, Sherry Sandreth

Walden Dissertations and Doctoral Studies

Autism Spectrum Disorders (ASD) are a complex array of neurological disorders with a diverse presentation, multiple etiologies, and long-term ramifications. Prevalence of ASD in the United States is about 1 in 50 children as of 2013, making it a significant public health problem. The etiology is not understood, and it is widely accepted that it is multicausal, with genetic and environmental influences. Prior research suggests an association between water source and ASD. Contaminants such as lead, arsenic, mercury, pharmaceuticals and pesticides found in water are associated with developmental disorders suggesting that a systematic review focused on water source was warranted. …

Practice Preparedness In New Graduates: Exploring The Education-Practice Gap, Wendy L. Batch-Wilson

Walden Dissertations and Doctoral Studies

As newly licensed registered nurses enter their first nursing role, their perceived preparation for practice may vary. This descriptive study addressed the education-practice gap that exists as nurses transition into nursing practice. The use of Benner's skill acquisition model offers a structure for connecting theory to practice. New graduate nurses responded to the Casey-Fink Graduate Nurse Experience Survey-© to identify gaps in preparedness for novice practice. A convenience sample of nurses within the first 12 months of hire (n = 35) was sent the survey link by educators from the chosen sites. Anonymity was maintained with 18 total responses and …

Utilization And Intensity Of Integrated Behavioral Health Services Within A Primary Care Setting, Joseph Aron Shafer

Walden Dissertations and Doctoral Studies

Integrated behavioral health care within primary care has become a popular style of health care delivery within the United States. However, individuals with a behavioral health concern face several barriers in using these services. The purpose of this quantitative study was to identify key factors accounting for individuals' utilization and intensity of behavioral health services. Andersen's behavioral model of health care use and the integrated theory of health behavior change served as the theoretical framework. It was hypothesized that gender, age, race, ethnicity, family size, payer type, poverty level, and certain preexisting medical conditions (obesity, diabetes, hypertension, and tobacco use) …

History And Social Action: A Study Of Landscpae In The Former Sultanate Of Wolio, Tony Rudyansjah

Antropologi Indonesia

This article addresses the relationship between history and social action in the region of the former Sultanate of Wolio. To put it in a more precise way, the author seeks to demonstrate the multiple ways in which people in the region represent their past and to show how an understanding of history can be seen as a source of moral choices which guides social action. Landscape occupies a central place to examine how people represent their history. People visit certain historical sites not just for pleasure, but because past events and personalities related to these sites continue to exist in …

Virtual Education: Not Yet Ready For Prime Time?, Michael K. Barbour

Education Faculty Publications

The field of K–12 online and blended learning is varied and growing. Regardless of whether a student is enrolled in a brick-and-mortar school and taking one or two courses online, or if they are completing all of their education from a cyber school, more and more students are enrolled in online and blended learning opportunities each school year. Over the past decade, there have been successive legislative and regulatory changes in jurisdiction after jurisdiction designed to encourage this growth in K–12 online and blended learning. Many of these changes have been spurred by proponent claims that K–12 online and blended …

Historical Trends And Emerging Issues In Teacher Education Programs In The United States, Karl M. Lorenz

Education Faculty Publications

US national and state educational polices are advocating for more teacher accountability with respect to student performance, and accrediting agencies are requiring more evidence of teachers’ mastery of subject area knowledge and professional skills. This paper examines some of the significant educational and social issues currently facing basic education and teacher preparation programs in the United States. It addresses numerous topics and focuses on five general issues that confront K-12 education and either directly or indirectly Teacher Preparation Programs.

Las políticas educativas nacionales y estatales de Estados Unidos están abogando por una mayor responsabilidad de los maestros con respecto al …

Building A State For All Ages: Tapping The Potential Of Older Oregonians, Stephen Percy, Judith A. Ramaley, John Tapogna, Margaret B. Neal, Jay Bloom, Alexandra Reece

Institute on Aging Publications

This report explores how the aging population—including native Oregonians and senior adults moving to the state—represent an asset to Oregon. Aging in America has often been viewed from a perspective of deficit and decline. We wholeheartedly challenge this perspective. This report identifies how older adults can play vital roles in the workforce, entrepreneurship and innovation, and supporting community revitalization through volunteering of time and talent.

Kelley V. State, 132 Nev. Adv. Op. 32 (Apr. 28, 2016), Mackenzie Warren

Nevada Supreme Court Summaries

The Court determined (1) the charge of misdemeanor reckless driving, NRS § 484B.653(1)(a) is a lesser included offense of felony eluding a police officer, NRS 484B.550(3)(b) and thus, (2) the appellant may not be punished for both crimes because the Double Jeopardy Clause prohibits such conviction.

Newman V. State, 132 Nev. Adv. Op. 31 (April 28, 2016), Andrea Orwoll

Nevada Supreme Court Summaries

The Court reviewed two consolidated appeals involving sentencing concerns, which stemmed from a district court judgment revoking probation and a district court judgment of conviction pursuant to a guilty plea. The Court dismissed the appeal of the probation revocation because appellant did not present any cogent arguments on that issue and because she had already been released from the nine-month sentence, rendering the appeal moot. As to the judgment of conviction, the Court affirmed. The Court held that a court may consider a defendant’s status as a pregnant drug addict in sentencing, especially if the status brought up by the …

Taylor Vs. State, 132 Nev. Adv. Op. 27 (April. 21, 2016), Marta Kurshumova

Nevada Supreme Court Summaries

The Court determined that (1) access and usage of historical cell phone connection data without a warrant does not violate the Fourth Amendment if the “specific and articulable facts” standard is met, (2) the out-of-court and in-court identifications did not violate Taylor’s constitutional rights to due process of law, (3) the prosecutorial conduct during closing arguments did not violate Taylor’s Sixth Amendment right to a fair trial or Fifth Amendment right against self-incrimination, and (4) there was sufficient evidence at trial to support the jury's finding of guilt.

Schofield V. State, 132 Nev. Adv. Op. 26 (Apr. 21, 2016), Kristian Kaskla

Nevada Supreme Court Summaries

The Court determined that (1) Nevada’s first-degree kidnapping statute NRS 200.310(1)'s "intent to keep" language is ambiguous; (2) NRS 200.310(1) requires proof that the accused intended to keep the minor for a protracted period of time or permanently; and (3) reversal is warranted because there is insufficient evidence to support appellant's first-degree kidnapping conviction under the proper legal standard.

Harte V. State, 132 Nev., Adv. Op. 40 (June 2, 2016), Brandonn Grossman

Nevada Supreme Court Summaries

The Court reaffirmed Flanagan v State, holding that the district court has discretion to admit evidence of a codefendant’s sentence in penalty hearings and affirming the district court’s sentence in the matter.

Justin V. Second Jud. Dist. Ct., 132 Nev. Adv. Op. 47 (June 30, 2016), Paul George

Nevada Supreme Court Summaries

The plain language of NRS § 178.509 does not provide for automatic exoneration of a surety bond when a defendant is remanded to custody or convicted.