Digital Commons Network^™

The Tax Adviser, Volume 9, Number 6, June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Summary Of Civil Liability In Tax Practice, D. Larry Crumbley, Jerome Horvitz, Herbert L. Jensen

Tax Adviser

No abstract provided.

’76 Act And Other Developments Affecting Exempt Organizations And Charitable Giving, Wallace E. Shrekgast, Steven Lipner

Tax Adviser

No abstract provided.

700 Bklyn Realty Llc V. Lynch

All Decisions

The court granted the landlord a money judgment for legal fees and use and occupancy in a non-primary residence holdover. The tenant failed to appear or provide discovery, leading to a default judgment of possession for the landlord. The court found the landlord was the prevailing party and therefore entitled to fees under the lease. Citing public policy to discourage non-primary residence occupancy, the court awarded the landlord $54,780 in legal fees and a separate judgment of $65,298.97 for use and occupancy and eviction costs.

Enhancing Client Intake Efficiency In The Removal Defense Program: A Nursing-Led Quality Improvement Initiative, Johnny Linares, Julia Tran Ngo, Daniel Orea, Atheana Yadira Lopez

Master's Projects and Capstones

This quality improvement project focuses on optimizing the intake process for the Removal Defense Program at a nonprofit immigration legal office serving asylum-seeking clients. The existing intake relied on unstructured, phone-call-based intake interviews that gathered incomplete information, leading to inconsistent documentation, reduced efficiency, and significant client processing delays. A structured, multilingual, and multiplatform new-client admission protocol coupled with the implementation of a client-facing resource guide for waitlist clients were co-developed and implemented using the Lippitt Change Theory framework. Utilizing a mixed methods approach, the study involved staff interviews and observational assessments with staff members from the program. Baseline intake process …

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Board Of Trustees Minutes, August 7-8, 2025, Coastal Carolina University

Board of Trustees Meeting Minutes

No abstract provided.

Legal And Compliance Committee, August 7-8, 2025, Coastal Carolina University

Board of Trustees Committee Minutes

No abstract provided.

Matter Of West Pierre Assoc. Llc V. Harvey

All Decisions

In this consequential decision, the Appellate Division, First Department, reversed a lower court's ruling and allowed a tenant to challenge the legality of her rent. The tenant's lease began in 2020, after the Housing Stability and Tenant Protection Act (HSTPA) became effective, but the alleged unlawful rent increase dated back to 2014. The court held that applying the HSTPA to this case was a prospective application, not a retroactive one, and therefore, the tenant could examine the entire rent history under HSTPA's Part F. The court granted the tenant's motion for discovery and reinstated her rent overcharge counterclaim.

The Tax Adviser, Volume 11, Number 12, December 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Unitary Method Of State Taxation After Mobil And Exxon, Caryl Nackenson, Robert Feinschreiber

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended November 1981

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Mitigating Ai Bias With Prompt Augmentation, Verónica C. Gonzales

Faculty Scholarship

Large-language-model (“LLM”) outputs are inevitably shaped by assumptions, biases, and attitudes rooted in racism and other systemic inequities embedded in the civil-law tradition. This Equity-in-Justice CLE focuses on helping civil legal service providers recognize and work to eliminate biases in generative AI outputs through equity-centered prompt augmentation and engineering. These small, cost-free interventions re-orient LLMs assistance toward fairness, cultural competency, and client-centered outcomes. Participants leave with an action plan for embedding anti-bias safeguards in everyday research, drafting, and client communication tasks.

The Eu Ai Act’S Impact On Artificial Intelligence Applications In Financial Services, David K. Krause, Eric Krause

Management Faculty Research and Publications

This paper examines the significant implications of the European Union’s Artificial Intelligence Act (EU AI Act) for US and other non-EU financial technology firms involved in developing or deploying AI systems within the EU. The Act’s risk-based classification and stringent compliance obligations present considerable regulatory and operational hurdles for AI applications in crucial financial services like credit scoring and algorithmic trading. The analysis details how requirements for conformity assessments, data governance, human oversight, and auditability impact these applications. Furthermore, the paper evaluates the contrasting regulatory philosophies of the EU and the US, offering strategic recommendations for firms and policymakers navigating …

Private Equity And The Public Good, Daniel J. Morrissey

Buffalo Law Review

Private Equity (PE) is a term for large funds that use mostly borrowed money to buy and restructure companies, supposedly to make them more profitable. They manage trillions of dollars in holdings and have come to dominate many sectors of our economy, often not for the better. Private Equity is perhaps a more genteel form of the hostile take-overs that were so prevalent several decades ago, because now instead of ousting management of the firms they acquire, Private Equity offers their officials sweet deals to stay on. Those arrangements often raise conflicts which result in the shareholders of the target …

Simmel’S Reification In The Digital Era: The Commodification Of Emotional Relationships In Rent-A-Partner Services On Social Media, Juliana Pramesti

Masyarakat: Jurnal Sosiologi

This study examines the commodification of emotional relationships in Indonesia through the rise of “rent-a-partner” services on social media platforms such as Instagram and TikTok. Existing scholarship on digital intimacy has largely focused on Western and East Asian contexts, particularly dating applications, offering limited insight into how commodified intimacy operates in non-Western settings shaped by distinct socio-cultural and moral frameworks. Addressing this gap, the study draws on Georg Simmel’s concept of reification to analyze how emotional intimacy is transformed into purchasable service packages within platform-mediated environments. Using a qualitative approach that combines netnographic observation and in-depth interviews, the study demonstrates …

Artificial Intelligence And The Law: A Discussion And Selections From The Collection, Wolf Law Library, William & Mary Law School

Library Book Displays

On display in the Wolf Law Library August 2025 - January 2026.

Associations Between Mental Health Outcomes And Discrimination And Victimization Among Adult Lgbtq+ Community Members Or Guardians Of Lgbtq+ Children, 2023-2024, Perla Gisel Mercado

Open Access Theses & Dissertations

BACKGROUND: LGBTQ youth face unique challenges and experiences that can significantly impact their mental well-being. Discrimination, stigma, prejudice, and struggle for self-acceptance contribute to increased rates of mental health issues within this population. Almost one in 8 people, or 970 million individuals worldwide, were living with a mental disorder. PURPOSE: Assess the relationship between discrimination and victimization and mental health outcomes among sexual and gender minorities (SGMs) in the Paso del Norte Region. METHODS: Data was collected through a cross-sectional needs assessment survey among adult LGBTQ+ community members or parents/guardians of LGBTQ+ children/youth living in New Mexico or Texas in …

The Origins Of "The Rule Of Law", Jeremy K. Kessler

Faculty Scholarship

This Article offers a novel account of the origins of “the rule of law” in the English-speaking world. The phrase itself likely entered the language as a literal translation of the Latin regula juris. Prior to the early seventeenth century, however, the phrase appears to have been used exclusively to refer to the specific legal rule or maxim most relevant to the resolution of a particular kind of dispute. The more general and abstract use of the phrase – to refer to an ideal of political morality or an ideal type of governance – first appeared in the public …

Do The Canadian Practical And Legal Frameworks On Ai Adequately Address The Uses Of Llms In Courts?, Céline Castets-Renard

UBC Law Review

No abstract provided.

The Impact Of Generative Ai On The Legal Market, David Cohen, Matthew Peters

UBC Law Review

No abstract provided.

Centering Community Voice In Strategic Design: The Build Health Challenge Model, Melissa Monbouquette, Jessica Mulcahy

The Foundation Review

It is commonplace today for philanthropies to require grantee partners to have a community engagement strategy to ensure that the institution reflects the community that it serves. It is also incumbent on foundations to embrace the same intent. Alongside participatory practices, listening is an opportunity to level the power dynamics inherent to philanthropic practice.

The BUILD Health Challenge® (BUILD) is an innovative funder collaborative designed to support local cross-sector action to address the root cause of health inequities. Established in 2015, BUILD supports participants from across the U.S. to engage in partnerships including residents, community-based organizations, health departments, and health …

“We Are Trans, But We’Re Not Transitional”: Exploring Safety, Place, And Space In The Lives Of Transgender Individuals In Southeastern Virginia, Susana Avalos

Sociology & Criminal Justice Theses & Dissertations

In general, little research exists on trans people’s spatial experiences despite space being highly relevant to their experiences of violence and perceptions of safety. To date, two criminological studies have examined LGBTQ people’s fear of crime in relation to public or private places and spaces. This is in stark contrast to the sizable place and space literature on cisgender men and women. These topics from the perspectives of trans people are underexplored primarily because most criminological research has historically upheld binarized understandings of gender. Safety should not be privileged or limited to certain groups, individuals, or spaces. Instead, safety should …

Ai In The Judiciary: The Singapore Case, Nydia Remolina Leon

Research Collection Yong Pung How School Of Law

This paper examines the integration of Artificial Intelligence (AI) within the judicial system of Singapore. Singapore's judiciary has embraced AI not as a tool for adjudication, but as an augmentative instrument for legal research, procedural efficiency, and access to justice. It provides a detailed account of AI use cases in the courts, including case summarization, evidence review, assistance for selfrepresented litigants, and tools like the Divorce Assets Informative Division Estimator. The discussion then turns to the legal profession, exploring how law firms in Singapore are adopting AI technologies. The paper also addresses how AI implementation in the judicial system is …

Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended August 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Stories From The Education Law Clinic: 2024–25, Education Law Clinic

NYLS Community News

No abstract provided.