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Full-Text Articles in Entire DC Network
An Evidence-Based Approach To Fair Use, Clark D. Asay, Cree Jones, Cassidy Mccleary, Stephanie Plamondon
An Evidence-Based Approach To Fair Use, Clark D. Asay, Cree Jones, Cassidy Mccleary, Stephanie Plamondon
Georgia Law Review
Recent Supreme Court cases have opened the door for market effects to play an even more prominent role in copyright law’s fair use defense to copyright infringement. Historically, however, market effect analysis under fair use’s factor four has either been largely speculative or merely a repackaging of analysis done under the first three factors of the fair use defense. We argue that recent developments in data availability and causal estimation in the social sciences enable litigants and courts in many cases to engage in a more fulsome and credible analysis of market effects in fair use cases. As a proof …
Lawyering In The Wake Of Loper Bright: How Loper Bright Is Shifting Advocates' Argumentation Style, Russell Kiser
Lawyering In The Wake Of Loper Bright: How Loper Bright Is Shifting Advocates' Argumentation Style, Russell Kiser
Georgia Law Review
The Supreme Court definitively overruled Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc. in the landmark decision of Loper Bright Enterprises v. Raimondo, marking the most consequential transformation of administrative law in four decades. Prior to Loper Bright, Chevron’s deferential two-step framework provided the standard by which courts interpreted statutes administered by federal agencies. Loper Bright abrogates Chevron’s familiar standard, holding that courts should no longer defer to an agency’s interpretation of its enabling statute whenever the statute is deemed ambiguous. This shift in precedent potentially opens the floodgates for challenges to agency action based …
Gravitational Property Theory, Monika U. Ehrman
Gravitational Property Theory, Monika U. Ehrman
Georgia Law Review
Isaac Newton and Albert Einstein defined and redefined the field of physics. Their theoretical work on gravity is still considered a monumental discovery of their respective times. Although born centuries apart, the theory of gravity each advanced is still essential. Newton’s theory is applied on Earth and throughout much of the solar system, while Einstein’s theory is used in special environments, such as near black holes. Neither theory is discarded, but instead used where appropriate. Likewise, gravitational property theory proposes that simple property theory—the ad coelum doctrine—is still appropriate for simple property, like stationary or vertical objects. And complex property …
Modular Construction And The Building Blocks Of Litigation: Navigating The Legal Framework Between The Ucc And Common Law, Rilee White
Georgia Law Review
The development of modular construction has re-raised a question central to construction litigation: whether contracts are governed by Article 2 of the UCC, which controls transactions in goods, or the common law, which controls other transactions, including those for services. Because the modular construction process involves fabrication of units off-site, it complicates the distinction between goods and services—while the final product is the service of constructing a building, the individual modules could arguably be classified as goods.
Although courts have historically treated processes involving prefabrication as the sale of goods, modern modular projects are increasingly becoming more customizable and service-driven. …
Pet Shops And Preemption, Genevieve Schaaf
Pet Shops And Preemption, Genevieve Schaaf
Georgia Law Review
In December 2019, the Georgia Office of the Attorney General released an Opinion stating that the City of Canton Code of Ordinances, Chapter 18, Article XIV restricting the sale of pets by retail pet shops was in direct conflict with the Georgia Animal Protection Act and therefore preempted under the Georgia Constitution’s Uniformity Clause.
This Note seeks reconsideration of the Attorney General’s Opinion and argues that despite the Attorney General’s Opinion, local ordinances restricting the kinds of animals available at pet shops should remain a legally viable way for local governments to reduce the retail sale of cats and dogs.
A Novel Rheological Technique To Measure The Yield Stress In Equibiaxial Elongation, Asher Segal
A Novel Rheological Technique To Measure The Yield Stress In Equibiaxial Elongation, Asher Segal
Theses
Yield stress measurement in non-Newtonian fluids, particularly under complex flow conditions such as equibiaxial elongation, remains a significant challenge in experimental rheology. This work presents the development of a novel method, Continuous Lubricated Squeezing Flow (CLSF), designed to quantify the normal yield stress of viscoelastic materials while minimizing boundary artifacts.
The CLSF method was implemented and validated using Carbopol 940, a model yield-stress gel, at concentrations of 1 wt% and 2 wt%. Comparative shear rheology was first performed to establish baseline yield stresses and verify sample integrity. CLSF experiments were then conducted over controlled flow rate increments and gap distances …
Future Teachers’ Views On Their Science Teachers: A Case Of Turkey, Mehmet Karakaş
Future Teachers’ Views On Their Science Teachers: A Case Of Turkey, Mehmet Karakaş
The Qualitative Report
Here future elementary and middle school teachers reflect on their experiences with science teachers encountered throughout their education and highlight their characteristics. The aim of the study was to create a program where teachers were given the explicit opportunity to reflect on their experiences through journaling that promoted reflective thought. Participants were 173 non-science and 120 science major prospective teachers enrolled in a small university in northeastern Turkey. Data were collected using document analysis. Findings show that effective science teachers do experiments, use teaching materials, and show special interest in students; also, their positive personality affected students’ positive attitude towards …
Embedded Paradox : The Integration Of Internationalization And Localization In Sino-Foreign Cooperative Universities, Jiaxin Guo
Lingnan Theses (MPhil & PhD)
With the rapid development of Sino-foreign cooperative universities and their growing prominence in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA), existing research has begun to focus on this niche sector. While prior studies have examined the tensions of global integration and local responsiveness in such institutions at a macro level, limited attention has been paid to students and faculty—the primary agents of educational practice. To address this gap, this study conducts fieldwork at CUHK-Shenzhen, a cross-border collaborative university in the GBA. This study adopted a qualitative research method and collected field data over six months, including teaching activities and campus …
Assessing The Impact Of The Dobbs V. Jackson Decision On Abortion Attitudes By Abortion Identity Labels: A Mixed-Methods Longitudinal Study, Xiana Bueno, Lucretia Mena-Melendez, Brandon L. Crawford, Ronna C. Turner, Wen-Juo Lo, Kristen N. Jozkowski
Assessing The Impact Of The Dobbs V. Jackson Decision On Abortion Attitudes By Abortion Identity Labels: A Mixed-Methods Longitudinal Study, Xiana Bueno, Lucretia Mena-Melendez, Brandon L. Crawford, Ronna C. Turner, Wen-Juo Lo, Kristen N. Jozkowski
Counseling, Leadership, and Research Methods Faculty Publications and Presentations
Landmark legislative events can shift public opinion. We conducted a longitudinal survey examining abortion attitudes before and after Dobbs v. Jackson which overturned Roe v. Wade in 2022. Wave 1 (N = 1,014) was conducted in June 2022, and Wave 2 (N = 792) in October-November 2022. Using bivariate analyses, we assessed people's attitudes towards the Dobbs decision and potential changes in abortion attitudes over time, across different abortion identity sub-groups (e.g. pro-life, pro-choice). Results indicate that people were informed about (90%) and disagreed (56%) with the decision, and did not report or experience a change in attitudes after the …
The Concept Of Law In Biopower Duaa Nassar And Amer Shatara, Duaa Nassar, Amer Shatara
The Concept Of Law In Biopower Duaa Nassar And Amer Shatara, Duaa Nassar, Amer Shatara
Journal of Arts and Social Sciences
The study aims to reveal the transformation of the concept of law in biopower, and the impact of this transformation on the formation of society. According to the perceptions of the French philosopher Michel Foucault, the concept of the norm emerged as an alternative to law, as the concept of law was transformed from a set of controls for the behavior of the individual or “citizen” in the state, to a “standard” based on discrimination between the population based on race and gender. The study follows a key question of how the norm as a legal alternative contributes to biopower …
The Legal System Of Invalid And Annulled Sentences, Maryam Bint Salem Bin Saif Al-Wuhaibiyah, Saif Bin Nasser Bin Abdullah Al-Maamari, Hafidh Jaafar Ibrahim
The Legal System Of Invalid And Annulled Sentences, Maryam Bint Salem Bin Saif Al-Wuhaibiyah, Saif Bin Nasser Bin Abdullah Al-Maamari, Hafidh Jaafar Ibrahim
Journal of Arts and Social Sciences
The Constitutional law guarantees the right to litigation for all and allocates the form by which individuals claim their rights, which is the lawsuit, to a set of guarantees that guarantee the smooth conduct of the dispute. It specifies a set of formalities so that individuals can be assured of the validity of the procedure taken by both parties. However, the procedures for examining the dispute or the sentences issued It may be affected by a group of defects that lead to a violation of the right subject to the sentence, so the law has organized the description that affects …
Gut Microbiome Metagenomics In Clinical Practice: Bridging The Gap Between Research And Precision Medicine, Henok Ayalew Tegegne, Tor C Savidge
Gut Microbiome Metagenomics In Clinical Practice: Bridging The Gap Between Research And Precision Medicine, Henok Ayalew Tegegne, Tor C Savidge
Faculty, Staff and Students Publications
Gut microbiome metagenomics is emerging as a cornerstone of precision medicine, offering exceptional opportunities for improved diagnostics, risk stratification, and therapeutic development. Advances in high-throughput sequencing have uncovered robust microbial signatures linked to infectious, inflammatory, metabolic, and neoplastic diseases. Clinical applications now include pathogen detection, antimicrobial resistance profiling, microbiota-based therapies, and enterotype-guided patient stratification. However, translation into routine care is hindered by significant barriers including methodological variability, limited functional annotation, lack of bioinformatics standardization, and underrepresentation of global populations. This review synthesizes current translational strategies, emphasizing the need for hypothesis-driven designs, multi-omic integration, longitudinal and multi-center cohorts, and mechanistic validation. …
Speeding Up Interval Estimation For R2-Based Mediation Effect Of High-Dimensional Mediators Via Cross-Fitting, Zhichao Xu, Chunlin Li, Sunyi Chi, Tianzhong Yang, Peng Wei
Speeding Up Interval Estimation For R2-Based Mediation Effect Of High-Dimensional Mediators Via Cross-Fitting, Zhichao Xu, Chunlin Li, Sunyi Chi, Tianzhong Yang, Peng Wei
Faculty, Staff and Student Publications
Mediation analysis is a useful tool in investigating how molecular phenotypes such as gene expression mediate the effect of exposure on health outcomes. However, commonly used mean-based total mediation effect measures may suffer from cancellation of component-wise mediation effects in opposite directions in the presence of high-dimensional omics mediators. To overcome this limitation, we recently proposed a variance-based R-squared total mediation effect measure that relies on the computationally intensive nonparametric bootstrap for confidence interval estimation. In the work described herein, we formulated a more efficient two-stage, cross-fitted estimation procedure for the R2 measure. To avoid potential bias, we performed …
Education For A Shared Society In Wartime: A Faculty Of Education Dean’S Autoethnography, Ilana Paul-Binyamin
Education For A Shared Society In Wartime: A Faculty Of Education Dean’S Autoethnography, Ilana Paul-Binyamin
The Qualitative Report
My autoethnographic study emerged in the wake of the Hamas–Israel war that began on October 7, 2023, placing me in a dual position as both an academic leader and a member of a society in crisis. As Dean of a multicultural Faculty of Education, I reflect on how the war disrupted longstanding efforts to promote shared society education between Jews and Arabs. Drawing on personal narratives, reflective fieldnotes, and case studies from campus life, I explore how trauma, fear, and political polarization undermined the multicultural frameworks I had developed over years of practice. I document moments of rupture—between students, faculty, …
Opening Paths: Subjective And Professional Trajectories In Psychosocial Intervention For Victims Of The Armed Conflict In Colombia, Edwin Alexander Hernandez Zapata, Diana Vanessa Vivares Porras, Juan David Soto-Fadul
Opening Paths: Subjective And Professional Trajectories In Psychosocial Intervention For Victims Of The Armed Conflict In Colombia, Edwin Alexander Hernandez Zapata, Diana Vanessa Vivares Porras, Juan David Soto-Fadul
The Qualitative Report
In this study, we analyzed the affective experiences and labor subjectivation processes of community psychologists working in intervention programs implemented by state institutions in Colombia for victims of the armed conflict, a conflict that remains ongoing in various regions of the country. By labor subjectivation processes, we refer (drawing on Foucault) to the ways in which individuals come to relate to themselves and to others through the norms, discourses, and practices that shape their roles within a given historical and institutional context—in this case, the field of psychosocial labor. To conduct this research, we used discourse analysis and semi-structured interviews …
Nanomaterial Strategies For High-Performance Solid-State Batteries Beyond Lithium-Ion, Mahmoud Gharbavi, Salim Albukhaty
Nanomaterial Strategies For High-Performance Solid-State Batteries Beyond Lithium-Ion, Mahmoud Gharbavi, Salim Albukhaty
AUIQ Conference Proceedings
This is a comprehensive review of nanomaterial strategies for developing solid-state batteries in the future beyond lithium-ion technology. It discusses key challenges such as ionic conductivity, interfacial stability, and scalable manufacturing. Nanomaterials provide the ultimate means to control electrochemical processes at atomic scales, enabling solid-state systems with energy densities above 500 Wh/kg, enhanced safety from non-flammable electrolytes, and longer cycle life.
The review offers an in-depth analysis of advanced manufacturing methods, including suspension plasma spray (SPS), atomic layer deposition (ALD), and nano-level 3D printing for fabricating nanostructured components. Sulfide solid-state electrolytes demonstrate remarkable ionic conductivities of up to 10-2 …
Titanium Carbide-Enhanced Bioroot Sealer: A Novel Approach To Improve Root Fracture Resistance And Calcium Ion Release, Inaam Baghdadi, Belal J. Abutarboush, Mirvat Zakhour, Ziad Salameh
Titanium Carbide-Enhanced Bioroot Sealer: A Novel Approach To Improve Root Fracture Resistance And Calcium Ion Release, Inaam Baghdadi, Belal J. Abutarboush, Mirvat Zakhour, Ziad Salameh
The Journal of Engineering Research
This in vitro study evaluated a novel endodontic sealer composed of BioRoot RCS modified with 1 wt.% titanium carbide (TC), sintered at 600°C. The investigation focused on calcium ion release and fracture resistance of treated teeth—two parameters critical for long-term success. Thirty extracted human mandibular premolars were assigned to three groups: control (unfilled), BioRoot RCS, and BioRoot RCS with TC. Following canal preparation and obturation, specimens were embedded in acrylic resin and subjected to vertical compressive load testing. Calcium ion release was quantified using inductively coupled plasma analysis at intervals up to 30 days. The BioRoot/TC group showed significantly higher …
Five Decade Of Religious Family Counseling: Past, Present, And Future Direction, Dody Hartanto, Rohmadheny Prima Suci, Edy Purwanta, Mufied Fauziah
Five Decade Of Religious Family Counseling: Past, Present, And Future Direction, Dody Hartanto, Rohmadheny Prima Suci, Edy Purwanta, Mufied Fauziah
Buletin Konseling Inovatif
Integrating religion and spirituality into therapy raises ethical concerns like respecting client beliefs, setting boundaries, and addressing value conflicts. Research on religious family therapy can inform ethical guidelines and best practices. However, despite extensive research on religious family therapy in Indonesia, these studies are not visible in the Scopus database. The aim of this study was to identify research trends, hot topics, and new areas in the field of religious family therapy. This study used bibliometric analysis in the Scopus database. The keywords used are “religious family therapy” or “spiritual family therapy”. Articles to be analyzed were previously identified and …
Psychosocial Issues As A Determinant Of Intimate Partner Violence Among Married Adults In Ondo State, Ifeoluwa Michael, Faysol Abisoye
Psychosocial Issues As A Determinant Of Intimate Partner Violence Among Married Adults In Ondo State, Ifeoluwa Michael, Faysol Abisoye
Buletin Konseling Inovatif
This study examines psychosocial challenges and communication styles as predictors of domestic violence among married adults in Osun State, Nigeria. Utilizing a descriptive survey research design, the study aimed to explore the influence of psychosocial issues such as interference from in-laws, financial instability, and lack of emotional support on instances of intimate partner violence. It also investigated the role of communication styles, including assertiveness, conflict management, and relational dynamics, in mitigating or exacerbating domestic violence. A total of 400 married adults were selected using stratified random sampling from diverse demographic backgrounds. Data were collected through a validated questionnaire titled "Psychosocial …
Validity And Reliability Of Instruments For Measuring Phubbing Behavior In High School And Equivalent Students, Awalya Siska Pratiwi, Arbin Janu Setiyowati, Fariza Khalid
Validity And Reliability Of Instruments For Measuring Phubbing Behavior In High School And Equivalent Students, Awalya Siska Pratiwi, Arbin Janu Setiyowati, Fariza Khalid
Buletin Konseling Inovatif
These four causes of phubbing—smartphone addiction, internet addiction, social media addiction, and gaming addiction—are interconnected. The purpose of this article is to develop an instrument that counselors can use to determine the level of phubbing behavior among students in their school by testing its validity and reliability. The steps taken include: (1) determining aspects of the phubbing behavior scale, (2) formulating phubbing behavior scale indicators, (3) formulating phubbing behavior scale descriptors, (4) compiling phubbing behavior scale statement items, (5) testing validity, and (6) testing the reliability of the instrument. The 143 respondents consisted of students from several schools, including Maharani …
Empowering Orphaned Children Through Counseling: Enhancing Life's Meaning, Khairunnisa Khairunnisa, Nurhayani Nurhayani
Empowering Orphaned Children Through Counseling: Enhancing Life's Meaning, Khairunnisa Khairunnisa, Nurhayani Nurhayani
Buletin Konseling Inovatif
Counseling services are very important to help children find meaning in life and overcome the various problems they face as adults. Children are the future of the nation and need attention; many of them lose their identity during adolescence but can lead good lives with an intact family. The aim of this study is to understand the implementation of counseling services in developing the meaningfulness of life for orphans at the Al-Washliyah Orphanage in Lubuk Pakam, Indonesia. The method used is a qualitative approach. The subjects of this study are the children of the Al-Washliyah Orphanage in Lubuk Pakam, Lubuk …
Challenges Of Follow-Up In Guidance And Counseling Service: Perspective From Guidance And Counseling Service, Syifa Mudrikah, Uman Suherman
Challenges Of Follow-Up In Guidance And Counseling Service: Perspective From Guidance And Counseling Service, Syifa Mudrikah, Uman Suherman
Buletin Konseling Inovatif
This research examines the difficulties encountered in the implementation of follow-up guidance and counseling services, with a particular focus on the perspectives of school counselors. For the research methodology, a qualitative case study approach was adopted, along with semi-structured interview techniques. The findings indicate that the implementation of the follow-up stages of guidance and counseling is hindered by the absence of evaluation, supervision, and reporting, as well as the lack of support from the school. This can be identified as the primary obstacle to the implementation of follow-up. In light of these findings, this study offers a comprehensive examination of …
A Return To Relevance: The National Association Of Student Financial Aid Administrators From 2012 To 2017, Saralyn Mckinnon-Crowley, Jacob P. Gross
A Return To Relevance: The National Association Of Student Financial Aid Administrators From 2012 To 2017, Saralyn Mckinnon-Crowley, Jacob P. Gross
Journal of Student Financial Aid
This paper delves into the historical narrative of the National Association of Student Financial Aid Administrators (NASFAA) from 2012-2017, focusing on its operational evolution, policy advocacy efforts, and the changing landscape of financial aid programs. It discusses key developments within NASFAA, such as the shift from a committee structure to a task force model, to enhance operational efficiency and member engagement. Furthermore, the document discusses NASFAA's strategic initiatives, including NASFAA University (NASFAA U) and the AskRegs Knowledgebase, as well as the pivotal role NASFAA played in the move to the use of prior-prior year for the Free Application for Federal …
Guidos And Grenades: Shaming Discourses In Mtv’S Jersey Shore, Mackenzie K. Mickavicz Ms., Aubree A. Herman
Guidos And Grenades: Shaming Discourses In Mtv’S Jersey Shore, Mackenzie K. Mickavicz Ms., Aubree A. Herman
Dialogue: The Interdisciplinary Journal of Popular Culture and Pedagogy
MTV’s Jersey Shore, launched in 2009, reached nearly 9 million viewers at the peak of its popularity. Inspired by the language used by the show’s male cast members to criticize a woman’s weight and appearance, such as “grenade” and “atomic bomb,” this study applies social congitive theory and reality television framework to analyze instances of shaming on Jersey Shore. Through a mixed-methods analysis, this study identifies the various forms of shaming depicted and explores how gender dynamics and character relationships affect these interactions. Findings reveal the most frequent forms of shaming, shame targets, and shame initiators as well as …
The Pottery From The Western Wall Tunnels, Jerusalem, Peretz Reuven
The Pottery From The Western Wall Tunnels, Jerusalem, Peretz Reuven
'Atiqot
The pottery presented in this study was retrieved from sealed loci excavated inside Room 8 of the Great Causeway, in Rooms 21 and 22 of the triclinium building and in Vault 230, north of Room 21 in the Western Wall Tunnel excavations, Jerusalem. The assemblages comprise imported and local vessels, which enabled refining the Roman-period dating of the monumental buildings and elements constructed at the western foot of the Temple Mount.
A Spring Tunnel, Aqueducts And Water-Powered Flour Mills Along Naḥal Qeni: A History Of Water Exploitation, Yotam Tepper
A Spring Tunnel, Aqueducts And Water-Powered Flour Mills Along Naḥal Qeni: A History Of Water Exploitation, Yotam Tepper
'Atiqot
Naḥal Qeni (Wadi el-Lajjun) is a perennial stream that flows east of Ramat Menashe to Naḥal Qishon, passing south of Kibbutz Megiddo. Along this stream, the remains of aqueducts and flour mills were recorded, reflecting its long-standing importance. From the Roman period onward, the area was settled by a Jewish village (Kefar ‘Othnay), a Roman legionary base (Legio) and a city, Maximianopolis, continuing through the Byzantine period, following as Lajjun (el-Lajjun) during the Islamic, Crusader, Mamluk and Ottoman periods. This paper examines the water sources, aqueducts and mills of Naḥal Qeni, based on historical accounts and modern surveys. It is …
A Unique Historical Water Lifting System In Southern Palestine, Avraham Sasson
A Unique Historical Water Lifting System In Southern Palestine, Avraham Sasson
'Atiqot
The high water-level of the aquifer in the southern coastal plain of Palestine sets the stage for many private wells in villages. Various researchers mentioned a unique method of drawing water in this region, the “self-emptying bucket,” which entailed attaching a rope rolled on a drum to a container and an animal that would pull it by walking away from the well. Once the container reached the surface, the water poured into a small collection pool. In order to ease the burden, the animal was guided downslope. This method was only useful for irrigating small areas, but since groundwater was …
The Water Cisterns In The Roman-Period Jewish Town Of Bet She‘Arim, Danny Binshtok, Adi Erlich, Tsvika Tsuk
The Water Cisterns In The Roman-Period Jewish Town Of Bet She‘Arim, Danny Binshtok, Adi Erlich, Tsvika Tsuk
'Atiqot
Bet She‘arim (Beth She‘arim) in the western Lower Galilee was a Jewish town in the Roman period, renowned for its elaborate necropolis that served local and Diaspora Jews. Since there was no natural water source within the town, the local population collected rainwater in cisterns, pools and reservoirs. Water was required for daily life, and for the ritual purification baths that were an integral component of Jewish settlements in the second–third centuries CE. This paper presents a survey of rock-hewn and plastered bell-shaped cisterns distributed throughout the town, only a few of which were excavated. Some of the cisterns exhibit …
The Circular Structure At ‘Ein Al-Qastal: A Springhouse?, Jacob Sharvit, Ofra Barkai
The Circular Structure At ‘Ein Al-Qastal: A Springhouse?, Jacob Sharvit, Ofra Barkai
'Atiqot
‘Enot Ẓippori, situated approximately 2 km west of Nazareth in Lower Galilee, are a group of springs, the most prominent of which is ‘Ein al-Qastal, marked by a distinctive circular structure traditionally interpreted as a ‘springhouse.’ Following recent investigations conducted by the Maritime Unit of the Israel Antiquities Authority, including a geophysical survey and targeted excavations of the installation and a nearby British Mandate-period pumping station, it is suggested that the structure was a Roman-period settling pool. The associated hydraulic system, comprising subterranean channels and pools, appears to have transported water from ‘En Rabi to supply domestic and agricultural needs …
Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah
Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah
Padjadjaran Jurnal Ilmu Hukum (Journal of Law)
This research critically assesses Indonesia's in-kind benefit tax regulatory framework based on the principles of equity, certainty, and neutrality, drawing comparative insights from Australia's fringe benefits tax system. Utilizing a normative juridical method, this study finds that integrating in-kind benefits into Indonesia's income tax framework poses several challenges. First, under the equity principle, current valuation methods do not accurately reflect employees' ability to pay, potentially resulting in inequitable tax burdens. Second, under the certainty principle, ambiguities in the exemption rules may create risks of differing interpretations between taxpayers and tax authorities. Third, under the neutrality principle, differential treatment across industries …