Digital Commons Network^™

Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.

Professions At Work: Additional Legislative Comments, Joel M. Forster

Tax Adviser

No abstract provided.

Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

Partial Liquidations: Some Characteristics, Quirks And Questions (Part Ii), Frank M. Burke Jr., Byron A. Parker

Tax Adviser

No abstract provided.

Exploring Saudi Arabia’S Failed War In Yemen Through A Civil-Military Relations Lens, Zachariah Richards

Bates College Journal of Political Studies

This article argues that the Saudi Arabian military's inability to achieve its goals in its war against the Houthi rebels in Yemen is largely the result of the relationship dynamics between the country's civilian and military institutions. For decades, this relationship has been defined by extensive coup-proofing on behalf of the Saudi civilian monarchy that has weakened some of its military's capabilities and fundamentally affected its battlefield quality. Through exploring specific cases of the Saudi military's performance in Yemen and incorporating relevant literature on coup-proofing and the civil-military problematique, this article contends that a country's military performance cannot be analyzed …

Slbms Vs Asw: The Race For Deterrence, Theodore M. Rosen

Bates College Journal of Political Studies

This paper aims to determine the balance between submarine launched ballistic missiles (SLBMs) and anti-submarine warfare (ASW) in the modern day and evaluates how this balance informs the current offense and defense balance in international relations. This paper aims to determine whether SLBMs are still the great stabilizer that they have been historically described as, and if it is their efficacy that matters or merely their perception. This paper will evaluate the progression of SLBM and ASW technology over the past couple decades and where these technologies stand in relation to one another today. This exploration is grounded in two …

Trump, The Authoritarian Influencer: Brics, The Rise Of The Right, And The Fall Of Multilateralism, Sophia Usmani

Bates College Journal of Political Studies

This paper argues that the Trump administration has been the source of an increase in far-right political regimes and ideologies in the BRICS coalition while also emphasizing the United States’ hegemonic power in the modern liberal world order, harming the goal of multilateralism that is held by the BRICS coalition. Beginning with a literature review, the existing analyses are applied to this argument and organized to specify issues with the far-right and multilateralism that appear with each BRICS country. Counterarguments and potential issues with this argument are both brought up and challenged. Following this, a section on critique and analysis …

Trump Vs. The Fourteenth Amendment, Rye Maccurtain

Bates College Journal of Political Studies

This paper argues that President Trump’s 2025 executive order to end birthright citizenship represents a major break from constitutional tradition and a clear turn toward far-right ideology. The order challenges the Fourteenth Amendment, which guarantees citizenship to anyone born on United States soil and has been upheld for more than a century, including in the Supreme Court case United States v. Wong Kim Ark. Although some conservatives may frame the action as a routine effort to strengthen immigration policy, the order moves beyond traditional conservatism. It departs from the rule of law, rejects long-standing legal precedent, and promotes an exclusionary …

Why Democracy Hasn’T “Ghanaway”: On The Persistence Of Ghanaian Democracy, Miles Kaufman

Bates College Journal of Political Studies

In this paper, I will be arguing that the unusual development and persistence of democracy in Ghana, while unambiguously influenced by a number of variables, is predominantly the result of Ghanaian contributions to UN peacekeeping missions since the 1970s. After establishing that the persistence of democracy in Ghana is in fact puzzling by contrast to regional trends, I provide definitions and conduct a brief statistical analysis to assert and visualize Ghana’s status as a regional democratic outlier. I then weigh alternative scholarly explanations for Ghanaian democratization, and finally provide a comprehensive empirical analysis of Ghanaian military depoliticization due to UN …

On The Persistence Of Justice: Is Justice Always The Bedrock Of A Political Constitution?, Miles Kaufman

Bates College Journal of Political Studies

This paper seeks to determine the extent to which justice is required in premodern political constitutional thought. For coherence, I have calibrated this paper’s focus to the works of Plato, Augustine, and Machiavelli. Plato embodies the foundation of justice in Western political theory; Augustine, its early Christianization; and Machiavelli, removed by the better part of a millennium as he is from the two former, represents the later progression of justice as a concept. All develop political constitutions reliant upon some form of justice. I begin with a summary of the coherence of justice despite significant evolution over time, establishing three …

Spirituality Activism And Identity As A Site Of Transformation Based On Gloria Anzaldùa’S Vision Of Resistance, Maria Torres Rey

Bates College Journal of Political Studies

This paper examines Gloria Anzaldùa’s conceptualization of identity as a dynamic site of resistance and healing within Chicana feminist thought. Through frameworks such as mestiza consciousness, Nepantla and spiritual activism, Anzaldùa challenges Western dualisms and reimagines identity as a fluid and political space shaped by personal and collective experience. Her theories provide a powerful lens for understanding the intersections of race, gender, sexuality and spirituality. This paper also argues that her emphasis on inner transformation risks under-engaging material structures such as capitalism, state violence and environmental degradation. By situating Anzaldùa alongside key Chicana feminist scholars, the paper highlights both the …

Patenting Health: How Intellectual Property Rights Jeopardise Medical Research, Lorenz N. Soukup

Bates College Journal of Political Studies

Recent health crises have taught us that proper resource allocation is an important tool in the fight against e.g., pandemics and endemics. This concerns medical care on the one side, but also medical research as a precursor and catalyst for successful implementation of interventions, on the other side. James R. Brown argues that the most effective way to make use of medical research is to make the funding a public affair, removing private stakeholders from the equation. Concretely, he proposes to remove intellectual property rights in medicine as a whole. This paper evaluates his thesis.

Ai Against Copyright Law And Intellectual Property, Nate Oh

Bates College Undergraduate Law Review

No abstract provided.

The New Language: Contractual Interpretation In The Age Of Emojis, Kosi Moneke

Bates College Undergraduate Law Review

Since their creation in 1999, emojis have evolved from just playful visual expressions to communicative tools that are increasingly appearing in legal disputes. This paper explores emojis as mediums of legal meaning. It examines how U.S. contract law approaches emojis as evidence of assent, threat, conspiracy, and intent, and how established contractual doctrines have adapted to emojis as tools of expressive communication. Though ambiguous, this paper aims to demonstrate that emojis can be interpreted within existing contractual frameworks.

This paper is structured as follows: it situates emojis as a continuation of contract law's historical engagement with nonverbal assent. It will …

Rethinking Coercion: Moving Beyond Moralized Accounts Of Coercion, Lorenz N. Soukup

Bates College Journal of Political Studies

Coercion is often portrayed as a vile act, which is inherently immoral. Typical examples include blackmail or receiving an offer at gunpoint. Most contemporary theories centre around this characteristic immorality of coercion. In the following paper I will argue that coercion need not involve an immoral act. I will look at two distinctly different theories of coercion. On the one hand, a moralised account proposed by Jennifer Lackey and on the other hand, an account refraining from moralising coercion brought forward by Scott Anderson. The aim of this paper is not to define coercion but to motivate a shift in …

Trans Lives: Human Dignity And Executive Power, Jack Mcroberts

Bates College Undergraduate Law Review

No abstract provided.

Recurring Patterns In Democratic Backsliding: The United States, Hungary, And Israel, Leah Brouda

Bates College Journal of Political Studies

Utilizing a three-pronged analysis method, this article argues that not only is democratic backsliding – the degrading quality of democratic institutions in a state – on the rise but that it has frequent recurring themes. These themes are consolidation of executive authority, changes in court power and judicial independence, and election manipulation. Utilizing a combination of public opinion research and indexes such as Freedom House and the Global State of Democracy Index (GSDI), these themes emerge as patterns that are both understood and misconstrued by citizens in each country and of the world. The analysis is based on themes in …

Trump Vs. The Fourteenth Amendment, Rye Maccurtain

Bates College Undergraduate Law Review

This paper argues that President Trump’s 2025 executive order to end birthright citizenship represents a major break from constitutional tradition and a clear turn toward far-right ideology. The order challenges the Fourteenth Amendment, which guarantees citizenship to anyone born on United States soil and has been upheld for more than a century, including in the Supreme Court case United States v. Wong Kim Ark. Although some conservatives may frame the action as a routine effort to strengthen immigration policy, the order moves beyond traditional conservatism. It departs from the rule of law, rejects long-standing legal precedent, and promotes an exclusionary …

Reshaping Globalization From Within: China’S Vision Through Brics And Beyond, Kyra Friederich

Bates College Journal of Political Studies

This paper examines how China reshapes globalization through its engagement in BRICS and its broader strategic vision. I am looking beyond Western-centric interpretations of China’s rise as this analysis centers on China’s historical foreign policy traditions, its controlled integration into global capitalism, and its moral developmental discourse under Xi Jinping. This paper draws on Fairbank’s framework of hierarchical order and frontier defense, alongside contemporary theories of neoliberal adaptation. China’s approach to multilateralism blends market liberalization with strong state authority. Through BRICS, the Belt and Road Initiative, and Xi’s six global initiatives, China positions itself as both a beneficiary and reformer …

The Arc Of Discharging Student Loans: The Evolution Of The Brunner Standard, Nicholas G. Glover Esq

Bates College Undergraduate Law Review

No abstract provided.

Institutionalizing (?) The South: The New Development Bank, Kyra Friederich

Bates College Journal of Political Studies

Over the past two decades, the Global South has undergone a significant shift from loose political coordination to more formalized institutional structures. The New Development Bank (NDB) was founded by the BRICS in 2015 and embodies this transition by combining the egalitarian ethos of earlier South-South initiatives such as the India-Brazil-South Africa (IBSA) Forum. This paper argues that the NDB represents a distinctive and paradoxical form of Global South institutionalization. It advances principles of equality, sovereignty, and mutual benefit while also adopting bureaucratic and geopolitical practices. Through an analysis of the Bank’s governance design, operational innovations, and evolving development philosophy, …

The Expanding And Contracting Definition Of A 'Particular Social Group' Since Acosta, Nicholas Danko

Bates College Undergraduate Law Review

No abstract provided.

Combating Human Rights Abuses In The Democratic Republic Of Congo, Karan Kuppa-Apte

Bates College Journal of Political Studies

This article focuses on human rights abuses stemming from the mining industry of the Democratic Republic of Congo, particularly in the country's eastern region. It argues that the United States (US), European Union (EU), and China should strive to uphold human rights in DRC because of their significant global presence and involvement in the country's mining industry. It begins with an overview of the conflict, including its historical origins, relevant actors, and current status quo. It continues by describing two unsuccessful strategies that have been tried to protect human rights. It concludes with a recommendation to the US, EU, and …

Silenced Voices: An Exploration Of Religious Oppression And Human Rights Violation In Post-Revolutionary Iran, Isabella Caradonna

Bates College Undergraduate Law Review

No abstract provided.

Conflating Disease, Morality, And Sex: Regulating Military Fitness In The War Years, Hanna Ranis

Bates College Journal of Political Studies

The United States military worried about the impact of venereal diseases on the ability of soldiers to fight in both World War 1 and 2. The war years thus resulted in an increase in regulations that sought to curb the spread of venereal diseases. Much of this regulatory shift has focused on how police targeted women who were suspected of spreading venereal diseases to American soldiers. Women were profiled as promiscuous and possible sex workers, with the lines between the two categories becoming increasingly blurred. Policing was viewed as a public health regulatory mechanism that needed to be carried out …

The Flexibility Of The Constitution: Civil War-Era Actions And Their Reenactments, Leah Brouda

Bates College Undergraduate Law Review

No abstract provided.

Bates College Journal Of Political Studies: Volume Ii, Issue 1, Fall 2025, Bates Initiative For Government Studies

Bates College Journal of Political Studies

No abstract provided.

Bates College Undergraduate Law Review: Volume Ii, Issue I, Fall 2025, Bates College Law Society

Bates College Undergraduate Law Review

No abstract provided.