Digital Commons Network^™

Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian

Brooklyn Journal of International Law

In recent years, there has been a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse …

When International Tax Agreements Fail At Home: A U.S. Example, Diane Ring

Brooklyn Journal of International Law

Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at the behest of the G20. According to the OECD, the resulting 2015 agreement involved the direct participation of more than sixty countries. An additional fifty-nine countries indirectly participated through regional dialogues. Furthermore, numerous international organizations are credited with participating in discussions and contributing to the resulting product. But, effective implementation of the BEPS agreement requires domestic action of various types—the domestic side of international agreement …

How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen

Brooklyn Journal of International Law

This article addresses the treaty compatibility aspect of proposals for reforming the U.S. international tax system. Finding that a reform proposal is treaty compatible obviates the need for renegotiating or overriding existing U.S. treaties to implement the proposal if enacted. After establishing that a U.S. move to an exemption system would be treaty compatible despite the literal reading of Article 23 of the U.S. Model income tax treaty as requiring a credit system, the article argues that any system that is or can be expressed as an outright fixed or floating combination of exemption and credit is treaty compatible regardless …

Free Kick: Fifa’S Unintended Role In Illuminating Jurisdictional Gaps Of International Criminal Courts, Travis L. Marmara

Brooklyn Journal of International Law

In the wake of the FIFA corruption scandal of 2015, certain realities have come to light. FIFA’s corruption knows no bounds, but fans of the sport will watch nonetheless. What is less apparent is that the two most prominent international criminal courts—the International Court of Justice (ICJ) and the International Criminal Court (ICC) fail to have jurisdiction over the FIFA organization or its officials when they engage in white-collar crimes that sanction human rights abuses abroad. This Note examines how FIFA officials’ acceptance of Qatari bribes to host the 2022 World Cup exposed alarming jurisdictional inadequacies of the ICJ and …

Marketing Conserved Water, Mark Squillace, Anthony Mcleod

Publications

Water law scholars have long supported water markets for addressing critical water needs, especially in arid regions like the western United States, and that support seems to be growing among policymakers as well. But translating academic theories about water markets to the field has proved challenging. To be sure, water can be transferred from one use to another use in all western states, but water markets in those states are not presently capable of providing prospective buyers with a reliable source of water when and where they need it. The reasons are myriad, but are primarily related to the high …

Christianity And The Development Of Eco-Justice, Emily C. Hill

Pomona Senior Theses

This thesis investigates the role Christian communities in the United States play in eco-justice work. Eco-justice is the recognition that human rights and environmental rights are indivisible. Christianity had a deep impact on Western culture in Europe during the Medieval, Renaissance, and Enlightenment periods. Evangelizing and carrying out God’s will were used repeatedly as justification for the colonial escapades of European powers. The notion of a Covenant with God permeated American culture and influenced the identity of the nation and of American environmentalism. However, Christian communities were also active in resisting the exploitation of people and the Earth. Today, Christian …

Identification And Use Of Frailty Indicators From Text To Examine Associations With Clinical Outcomes Among Patients With Heart Failure., Yijun Shao, April F Mohanty, Ali Ahmed, Charlene R Weir, Bruce E Bray, Rashmee U Shah, Douglas Redd, Qing Zeng-Treitler

Clinical Research and Leadership Faculty Publications

Frailty is an important health outcomes indicator and valuable for guiding healthcare decisions in older adults, but is rarely collected in a quantitative, systematic fashion in routine healthcare. Using a cohort of 12,000 Veterans with heart failure, we investigated the feasibility of topic modeling to identify frailty topics in clinical notes. Topics were generated through unsupervised learning and then manually reviewed by an expert. A total of 53 frailty topics were identified from 100,000 notes. We further examined associations of frailty with age-, sex-, and Charlson Comorbidity Index-adjusted 1-year hospitalizations and mortality (composite outcome) using logistic regression. Frailty (≤ 4 …

A Comparative Study Of Satisfaction With The Police In The United States And Australia, Mengyan Dai, Xin Jiang

Sociology & Criminal Justice Faculty Publications

This study comparatively examines three major models of citizens' satisfaction with the police, using two similar community surveys on policing from Cincinnati, Ohio, USA and Queensland, Australia. It tests the wider applicability of the demographic model, the neighborhood condition model, and the prior contacts with police model and analyzes whether the effects of common determinants on citizens' satisfaction remain the same across the two international samples. Results from a series of comparisons show that there is a substantial amount of similarity across statistical models for Cincinnati and Queensland, suggesting a general framework of citizens' satisfaction with the police that could …

Physician–Patient Communication About Sexual Functioning In Patients With Multiple Sclerosis, Lara M. Stepleman, Eliot J. Lopez, Lauren A. Stutts, William H. Hudson, Marie-Christine Goodworth, Rebecca Han

Faculty Publications - Doctor of Psychology (PsyD) Program

Sexual dysfunction is quite common among individuals with multiple sclerosis (MS); however, severity of dysfunction alone does not account for the tremendous variation in sexual satisfaction across individuals living with MS. Individual characteristics, relationships with intimate partners, and environmental factors all likely contribute to the multidimensional experience of sexual satisfaction. Health care provider variables, including how one communicates with providers about sexual concerns, may also be influential. The purpose of this study was to examine factors that are associated with patients’ sex-related communications with their MS physicians and to overall patient sexual satisfaction. Individuals in an MS clinic (n = …

Organizational Strategy Under Institutional Pluralism: A Latent Variable Analysis Of Institutional Effects On Organizational Behavior In The United States Pharmaceutical Industry, Thomas Christopher Robinson

Theses and Dissertations

The United States pharmaceutical industry is a dynamic organizational system populated by organizations pursuing different strategies to reach different goals. The aim of this dissertation is to examine the organizational field of the pharmaceutical industry to determine if categories of pharmaceutical organizations exist based on organizational strategy. This project applies the theoretical constructs of organizational fields and institutional logics developed by institutional theorists to examine the institutional effects on organizational strategies. This is a mixed methods project using historical analysis, latent class analysis, and case studies to evaluate the drug development process. The findings of this study show field level …

A Story Of Three Bank-Regulatory Legal Systems: Contract, Financial Management Regulation, And Fiduciary Law, Tamar Frankel

Faculty Scholarship

How should banks be regulated to avoid their failure? Banks must control the risks they take with depositors' money. If depositors lose their trust in their banks, and demand their money, the banks will fail. This article describes three legal bank regulatory systems: Contract with depositors (U.S.); a mix of contract and trust law, but going towards trust (Japan), and a full trust-fiduciary law regulating banks (Israel). The article concludes that bank regulation, which limits the banks' risks and conflicts of interest, helps create trustworthy banks that serve their country best.

Dead Hands, Living Trees, Historic Compromises: The Senate Reform And Supreme Court Act References Bring The Originalism Debate To Canada, J. Gareth Morley

Osgoode Hall Law Journal

Recent American debates about the relationship between the historic political compromises underlying constitutional provisions and their contemporary judicial application have been largely ignored in Canada. The Supreme Court of Canada has only twice referred to originalism—and never positively. But in two 2014 decisions about how central institutions of government—the Senate and the Supreme Court of Canada itself—might be changed, the Court relied on the underlying historic political compromises to interpret the Constitution, rejecting arguments from the text or democratic principle. In this article, I consider how Canadian courts have looked to history in the past and in the 2014 decisions, …

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 …

Formal Versus Functional Method In Comparative Constitutional Law, Francesca Bignami

Osgoode Hall Law Journal

In the field of comparative constitutional law, the dominant approach to concept formation and research design is formal. That is, comparative projects generally identify what counts as the supreme law that can be enforced against all other sources of law based on the “constitutional” label of the positive law (written constitutions and the jurisprudence of constitutional courts) and the law books. This formal method, however, has significant limitations when compared with the functional method used in the field of comparative law more generally speaking. After a brief exposition of the functional method, this article explores the advantages of the functional …

Unsettling: The Flawed Us Refugee System, Kanyakrit Vongkiatkajorn

Capstones

The US has had a long commitment to resettling refugees, and currently funds one of the largest third-country resettlement programs through UNHCR in the world. However, an examination of US's refugee resettlement program shows that the program often does not live up to its promises, and has long ignored systemic issues. This report takes a specific look at the experience of newly-resettled Syrian refugees, and includes memos by the author that was submitted for a larger group project.

Unsettling: The Real Influx Of Syrian Refugees, Isabel M. Riofrio, Kanyakrit Vongkiatkajorn, Marguerite Ward

Capstones

While heated arguments have been sparked by President Obama’s plan to accept more Syrians, one key aspect remains little examined in the public debate: the government’s long-running program for helping refugees establish new lives in America.

The federal government oversees a complex program to help refugees come to this country. But is is an effort that does not live up to all its promises, leaving the path more difficult for refugees to adapt to their new homeland. A NYCity News Service investigation examining hundreds of audits, financial filings and internal government reports found government-funded refugee charities contracted to help the …

5 Legal Developments You May Have Missed In 2015, Donald Roth

Faculty Work Comprehensive List

Posting summarizing important, but less headline-making, developments in American law during the past year from In All Things - an online hub committed to the claim that the life, death, and resurrection of Jesus Christ has implications for the entire world.

http://inallthings.org/5-legal-developments-you-may-have-missed-in-2015/

Are Legal Restrictions On Disparaging Personal Names Unconstitutional? In Re The Slants, Laura A. Heymann, Eric Goldman

Popular Media

No abstract provided.

A Crusade Against The “Cowboy”?: Austrian Anti-Americanism During The Presidency Of George W. Bush, 2001-2009, Brandon J. Keene

LSU New Orleans Theses and Dissertations

This essay examines anti-Americanism in Austria throughout George W. Bush’s presidency, and Austrians’ response to Bush’s neoconservative team of advisers and his military actions in Iraq following the September 11, 2001 attacks in New York and Washington. For the first time in a century, a disposition of general hostility towards the United States came from both the Austrian Left and Right during the Bush years. Austrians’ latent notions of negativity towards the United States grew inflamed over Bush’s alienation of Western Europe and his determination to go to war against the Saddam regime in Iraq. Austrian anti-Americanism began to subside …

12 Cfr Part 201 – Regulation A: Extensions Of Credit By Federal Reserve Bank, Federal Reserve System: Board Of Governors

Documents

No abstract provided.

Assisting School Personnel With Youth Transitioning From Residential Treatment To A School Environment, Kristi Smith

Counseling

The following research project examines the data and literature regarding youth who reside in residential treatment centers for behavior and mental health purposes. The paper introduces common risk factors that youth are experiencing which contribute to their placement in the facilities, as well as the difficulties they face upon exiting the treatment program. This project explores how schools can assist students in the transition from residential treatment to a school setting using a bio-ecological model that supports the students on an individual level up to a systemic level. School counselors serve as a key point of contact for transitioning students …

2016 Scorecard For Fannie Mae, Freddie Mac, And Common Securitization Solutions, United States: Federal Housing Finance Agency (Fhfa)

Documents

Scorecard criteria outline of 1. Maintain, in a Safe and Sound Manner, Credit Availability and Foreclosure Prevention Activities for New and Refinanced Mortgages to Foster Liquid, Efficient, Competitive, and Resilient National Housing Finance Markets. 2. Reduce Taxpayer Risk Through Increasing the Role of Private Capital in the Mortgage Market. 3. Build a New Single-Family Infrastructure for Use by the Enterprises and Adaptable for Use by Other Participants in the Secondary Market in the Future.

Case Study Of The Eastern State Hospital As Evidence Of English Influence On American Ideas About Mental Illness, Grace Devries

James W. Jackson Award for Excellence in Library Research in the Social Sciences

Grace DeVries, Class of 2016 at the University of Richmond, received the James W. Jackson Award for Excellence in the Social Sciences. Her research paper is entitled, Case Study of the Eastern State Hospital as Evidence of English Influence on American Ideas about Mental Illness.

The Last Days Of Risdic, David Preston

Documents

No abstract provided.

Community Development Capital Initiative Program Status, United States: Department Of The Treasury

Documents

No abstract provided.

Fed Emergency Lending, Ben Bernanke

Documents

No abstract provided.

Prescription Drug Diversion: Predictors Of Illicit Acquisition And Redistribution In Three U.S. Metropolitan Areas, Shana Harris, Valentina Nikulina, Camila Gelpi-Acosta, Cory Morton, Valerie Newsome, Alana Gunn, Heidi Hoefinger, Ross Aikins, Vivian Smith, Victoria Barry, Martin J. Downing Jr.

Publications and Research

Objective: Prescription drug diversion, the transfer of prescription drugs from lawful to unlawful channels for distribution or use, is a problem in the United States. Despite the pervasiveness of diversion, there are gaps in the literature regarding characteristics of individuals who participate in the illicit trade of prescription drugs. This study examines a range of predictors (e.g., demographics, prescription insurance coverage, perceived risk associated with prescription drug diversion) of membership in three distinct diverter groups: individuals who illicitly acquire prescription drugs, those who redistribute them, and those who engage in both behaviors.

Methods: Data were drawn from a cross-sectional Internet …

The Economic Impact Of Lifting Sanctions On Iran: How The Joint Comprehensive Plan Of Action Will Affect The Economy Of Iran, Ryan Foley

Washington Semester Program

During the second term of the Obama Administration, the United States and the European Union negotiated a deal with the Islamic Republic of Iran regarding their nuclear program. These negotiations encompassed the relaxing of sanctions on the Iranian economy in exchange for concessions on the part of their nuclear program. This thesis investigates how the deal will affect the economy of Iran and the international oil market, two entities which are deeply intertwined. The findings suggest that the opening of Iran’s economy will almost certainly lead to a strengthening of their domestic economy in the short-term, but that the government …

The Economic Situation, 2015 December 1, Bruce Yandle

Publications

Quarterly report on the economic situation of the United States and South Carolina.

Race, Calcineurin Inhibitor Exposure, And Renal Function After Solid Organ Transplantation, Lenar Yessayan, A Shafiq, Edward L. Peterson, K Wells, Yong Hu, Keoki L. Williams, David E. Lanfear

Nephrology Articles

BACKGROUND: Calcineurin-inhibitor (CNI)-induced nephrotoxicity frequently complicates transplantation. African-Americans are at a greater risk of renal failure than the general population. We investigated whether race was an effect modifier of the relationship between CNI exposure and kidney function after nonrenal solid organ transplantation.

METHODS: This is a retrospective cohort study of 1609 patients who underwent initial nonrenal solid organ transplantation between January 2000 and June 2012. A central repository administrative database was queried electronically for demographics, comorbidities, and serial levels of tacrolimus, cyclosporine, and serum creatinine. Predictors of interest were total drug exposure of tacrolimus and cyclosporine (area under the concentration-time …