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2025

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Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz Dec 2025

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.


The Bruderhof's "System Of Objects": A Case Study In Material Culture And Christian Praxis, 1920-2001, David J. Howlett Dec 2025

The Bruderhof's "System Of Objects": A Case Study In Material Culture And Christian Praxis, 1920-2001, David J. Howlett

Communal Societies

No abstract provided.


Self-Unfolding As Communitarian Vision: Brook Farm's Challenge To Contemporary Communities, Dan Mckanan Dec 2025

Self-Unfolding As Communitarian Vision: Brook Farm's Challenge To Contemporary Communities, Dan Mckanan

Communal Societies

No abstract provided.


Changing Pilots In Mid-Stream: How German-American Communitarian Societies Successfully Handled The Deaths Of Their Founders, Michael Taylor Dec 2025

Changing Pilots In Mid-Stream: How German-American Communitarian Societies Successfully Handled The Deaths Of Their Founders, Michael Taylor

Communal Societies

No abstract provided.


The Society Of Separatists Of Zoar Vs .... ': Zoar And The Courts, Kathleen M. Fernandez Dec 2025

The Society Of Separatists Of Zoar Vs .... ': Zoar And The Courts, Kathleen M. Fernandez

Communal Societies

No abstract provided.


Simon Beuter's Journal As A Primary Source For Zoar History: Illustrated By Passages Dealing With The Passing Of Zoar's Founding Leader, Joseph M. Baumeler, Philip E. Webber Dec 2025

Simon Beuter's Journal As A Primary Source For Zoar History: Illustrated By Passages Dealing With The Passing Of Zoar's Founding Leader, Joseph M. Baumeler, Philip E. Webber

Communal Societies

No abstract provided.


Translation, Controversy, And Research Strategy: What Can Be Learned From George Rapp's Response To A Shaker's Inquiry, Walter A. Brumm Dec 2025

Translation, Controversy, And Research Strategy: What Can Be Learned From George Rapp's Response To A Shaker's Inquiry, Walter A. Brumm

Communal Societies

No abstract provided.


Easter, 1832: A Brief Interlude Of Peace For Georg Rapp's Harmony Society, Eileen Aiken English Dec 2025

Easter, 1832: A Brief Interlude Of Peace For Georg Rapp's Harmony Society, Eileen Aiken English

Communal Societies

No abstract provided.


Harmonie/Est: Unison, Harmony, And Discord In The Harmony Society, Donald E. Pitzer Dec 2025

Harmonie/Est: Unison, Harmony, And Discord In The Harmony Society, Donald E. Pitzer

Communal Societies

No abstract provided.


Philosophical Reflections On 'The Communitarian Vision', David J. Connell Dec 2025

Philosophical Reflections On 'The Communitarian Vision', David J. Connell

Communal Societies

No abstract provided.


Property And The Management Of Culture: The Construction Of Community At Hopedale, 1842-1856, Thomas Stone Dec 2025

Property And The Management Of Culture: The Construction Of Community At Hopedale, 1842-1856, Thomas Stone

Communal Societies

No abstract provided.


A Cave In Miocene Conglomerate: The Törökpince-Abaliget Cave System, Hungary, Krisztina Sebe, Piroska Pazonyi, Márton Bauer, Bálint Szappanos, Márton Szabó, Zoltán Szentesi, Mihály Gasparik, Ákos Juhász, Luca Pandolfi, Máté Gregorits, József Haász, Ágnes Novothny, Zsófia Ruszkiczay-Rüdiger Dec 2025

A Cave In Miocene Conglomerate: The Törökpince-Abaliget Cave System, Hungary, Krisztina Sebe, Piroska Pazonyi, Márton Bauer, Bálint Szappanos, Márton Szabó, Zoltán Szentesi, Mihály Gasparik, Ákos Juhász, Luca Pandolfi, Máté Gregorits, József Haász, Ágnes Novothny, Zsófia Ruszkiczay-Rüdiger

International Journal of Speleology

Conglomerate caves are rare, and only a few have been described in the scientific literature. Here, we present a newly discovered and significant cave system in SW Hungary, comprising over 500 m of upper passages and a shorter, lower section of a through-cave developed in Lower–Middle Miocene conglomerates. The formation of these cave passages was controlled chiefly by bedding and fractures. Dissolution has produced typical karstification morphologies, whereas corrasion, granular disintegration, and rock collapse have also played a role in shaping the cave. The cave is dominated by vadose-zone morphologies, but sediment infills indicating upward water flow, along with ceiling …


Dark Error's Night Will Soon Be Gone!: Dynamics Of Participation In New Harmony, 1824-1827, Peter Hohn Dec 2025

Dark Error's Night Will Soon Be Gone!: Dynamics Of Participation In New Harmony, 1824-1827, Peter Hohn

Communal Societies

No abstract provided.


Waco And Oneida: The Impact Of Public Opinion On The Survival Of Unconventional Religious-Communal Groups In America, Lawrence Foster Dec 2025

Waco And Oneida: The Impact Of Public Opinion On The Survival Of Unconventional Religious-Communal Groups In America, Lawrence Foster

Communal Societies

No abstract provided.


American Communes And The Holy Land, Seth J. Frantzman, Ruth Kark Dec 2025

American Communes And The Holy Land, Seth J. Frantzman, Ruth Kark

Communal Societies

No abstract provided.


Evolution Of The Family International/Children Of God In The Direction Of A Responsive Communitarian Religion, Gordon Shepherd, Gary Shepherd Dec 2025

Evolution Of The Family International/Children Of God In The Direction Of A Responsive Communitarian Religion, Gordon Shepherd, Gary Shepherd

Communal Societies

No abstract provided.


Short-Term Effects Of Extremely Low-Frequency Electromagnetic Fields On Neurogenesis And Wnt Signaling In Amniotic Fluid Cells, Coşar Uzun, Ümit Karakaş, Mustafa Ertan Ay, Özlem İzci Ay, Didem Derici Yıldırım, Nurten Erdal, Mehmet Emin Erdal Dec 2025

Short-Term Effects Of Extremely Low-Frequency Electromagnetic Fields On Neurogenesis And Wnt Signaling In Amniotic Fluid Cells, Coşar Uzun, Ümit Karakaş, Mustafa Ertan Ay, Özlem İzci Ay, Didem Derici Yıldırım, Nurten Erdal, Mehmet Emin Erdal

Journal of Pediatric Genetics

Background: Extremely low-frequency electromagnetic fields (ELF-EMF) at 50 Hz are prevalent in household electrical systems. Although various studies have examined the effects of ELF-EMF on cell proliferation and gene expression, its impact on amniotic fluid cells (AFCs) remains unclear. Objectives: This study aimed to assess the potential effects of ELF-EMFs on gene expression related to neurogenesis and the Wnt signaling pathway in AFCs. Methods: AFCs were isolated from amniotic fluid obtained via amniocentesis and divided into five groups: control, sham, and three groups exposed to different ELFEMF intensities (1 mT, 2 mT, 3 mT for 30 minutes/day for 7 days). …


Taking Charge: Revisiting The Enforcement Of Inter-Creditor Agreements In Ibc-Driven Liquidations, Priyanshu Shrivastava, Hemang Mankar Dec 2025

Taking Charge: Revisiting The Enforcement Of Inter-Creditor Agreements In Ibc-Driven Liquidations, Priyanshu Shrivastava, Hemang Mankar

National Law School Business Law Review

No abstract provided.


Trial Practice And Procedure, Joseph M. Colwell, Christopher B. Mcdaniel, John D. Flowers, Madi Mcmichael Moseley Dec 2025

Trial Practice And Procedure, Joseph M. Colwell, Christopher B. Mcdaniel, John D. Flowers, Madi Mcmichael Moseley

Mercer Law Review

This Article addresses selected opinions and legislation of interest to the Georgia civil trial practitioner issued during the survey period of this publication.


An Exception To Prove The Rule: Rebutting The Presumption Of A Consistent And Definitive Construction, Miles C. Skedsvold Dec 2025

An Exception To Prove The Rule: Rebutting The Presumption Of A Consistent And Definitive Construction, Miles C. Skedsvold

Mercer Law Review

Because the State of Georgia has had ten constitutions since declaring independence from Great Britain, the history of those prior constitutions has a lot to do with understanding the Constitution in force today. In particular, when a provision is carried forward from one constitution to the next without material change, the Supreme Court of Georgia’s decisions interpreting that provision under an earlier constitution can be a key piece of evidence for understanding its meaning in the later one.

The Supreme Court of Georgia calls this piece of the historical inquiry the presumption of a consistent and definitive construction: the provision …


Critical Engagement With Gpt In U.S. History: Full Integration In An Undergrad Setting, Matt Meador Dec 2025

Critical Engagement With Gpt In U.S. History: Full Integration In An Undergrad Setting, Matt Meador

Teaching Repository of AI-Infused Learning

This project integrates a custom-trained GPT model into undergrad U.S. History courses to support students in analyzing primary sources, evaluating historical perspectives, and bridging the gap into AI Literacy. Students use AI to generate draft responses, then critically review, annotate, and revise outputs, ensuring that human oversight fosters deeper historical thinking rather than passive acceptance of machine responses.


Construction Law, Peter Crofton, David Cook, Derek Andre Dec 2025

Construction Law, Peter Crofton, David Cook, Derek Andre

Mercer Law Review

Over the past year, the state and federal courts in Georgia issued orders and opinions on a variety of topics affecting the construction industry. This Article discusses some of the most important of these cases.


Editor's Note, Sarah Elizabeth Scarborough Dec 2025

Editor's Note, Sarah Elizabeth Scarborough

Mercer Law Review

No abstract provided.


The Right To Keep And Bear Arms In Georgia, John R. Monroe Dec 2025

The Right To Keep And Bear Arms In Georgia, John R. Monroe

Mercer Law Review

This Article provides a survey of the right to keep and bear arms in Georgia as it has developed from colonial times to the present. While this Article is not about the Second Amendment, references to that amendment cannot be avoided because the two are intertwined.

The Article follows Georgia’s right to keep and bear arms in roughly chronological order, where discreet periods in history can be seen to have heavy influence on laws impacting the right to keep and bear arms. These periods include Colonial, Antebellum, Civil War years, Reconstruction and late nineteenth century, early twentieth century, and finally …


Business Associations, Scott Lowry Dec 2025

Business Associations, Scott Lowry

Mercer Law Review

This Article surveys a selection of noteworthy cases involving business associations that Georgia courts decided between June 1, 2024, and May 31, 2025.


Torts, Kelly Cahill Timmons Dec 2025

Torts, Kelly Cahill Timmons

Mercer Law Review

2024–2025 was a big year for tort law in Georgia, particularly on the legislative side. Governor Brian Kemp achieved his primary goal for the 2025 legislative session, working with the Georgia General Assembly to enact significant tort reform measures. These measures change Georgia law on the collateral source rule, the relevance of seatbelt evidence, and—most notably—in the area of negligent security. All of these changes benefit tort defendants. The Supreme Court of Georgia also made its mark on tort law during the Survey period, deciding several cases involving the liability of professionals and adopting rules that— more often than not—benefited …


Labor And Employment Law, W. Jonathan Martin Ii Dec 2025

Labor And Employment Law, W. Jonathan Martin Ii

Mercer Law Review

This Article surveys recent developments in the state statutory and common law that affect labor and employment relations of Georgia employers. Accordingly, it surveys published decisions from the Supreme Court of Georgia and the Court of Appeals of Georgia from June 1, 2024 to May 31, 2025. This Article also includes highlights of certain revisions to the Official Code of Georgia Annotated (“O.C.G.A.”).


State And Local Taxation, David Greenberg, Alexus Holton Dec 2025

State And Local Taxation, David Greenberg, Alexus Holton

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2024, and May 31, 2025. Most notably, this Article discusses changes to tax credits impacting Georgia’s film industry, further clarifications to Georgia’s taxicab tax regulations, important changes to property taxes on conservation properties, and other important state and local taxation topics.