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Transaction-Specific Tax Reform In Three Steps: The Case Of Constructive Ownership, Thomas J. Brennan, David M. Schizer Jan 2024

Transaction-Specific Tax Reform In Three Steps: The Case Of Constructive Ownership, Thomas J. Brennan, David M. Schizer

Faculty Scholarship

Similar investments are often taxed differently, rendering our system less efficient and fair. In principle, fundamental reforms could solve this problem, but they face familiar obstacles. So instead of major surgery, Congress usually responds with a Band-Aid, denying favorable treatment to some transactions, while preserving it for others. These loophole-plugging rules have become a staple of tax reform in recent years. But unfortunately, they often are ineffective or even counterproductive. How can Congress do better? As a case study, we analyze Section 1260, which targets a tax-advantaged way to invest in hedge funds. This analysis is especially timely because a …


Courting Censorship, Philip A. Hamburger Jan 2024

Courting Censorship, Philip A. Hamburger

Faculty Scholarship

Has Supreme Court doctrine invited censorship? Not deliberately, of course. Still, it must be asked whether current doctrine has courted censorship — in the same way one might speak of it courting disaster.

The Court has repeatedly declared its devotion to the freedom of speech, so the suggestion that its doctrines have failed to block censorship may seem surprising. The Court’s precedents, however, have left room for government suppression, even to the point of seeming to legitimize it.

This Article is especially critical of the state action doctrine best known from Blum v. Yaretsky. That doctrine mistakenly elevates coercion …


Infrastructural (Dis)Entitlement: Tactics Of Dispossession On The Critical Minerals Frontier, Dayna Nadine Scott Jan 2024

Infrastructural (Dis)Entitlement: Tactics Of Dispossession On The Critical Minerals Frontier, Dayna Nadine Scott

Articles & Book Chapters

In Ontario’s far north, settler state authorities and extractive firms are engaged in coordinated tactics to gain ground amid a polarization in the positions of Indigenous leadership. Alongside a surging resistance, we also witness a resigned acceptance of critical minerals mining by some First Nations. Drawing on years of community engaged research, I detail here the contemporary tactics of “infrastructural (dis)entitlement:” in this dynamic, infrastructural needs are both denied and fulfilled to differential effect. Infrastructural disentitlement is passive; it is not necessarily deliberate, nor is it politically or institutionally organized. But infrastructural entitlement is strategic and aggressive: Indigenous prosperity and …


Endophytic Fungi Associated With Galls And Host Plants Of Asphondylia Borrichiae (Diptera: Cecidomyiidae), Shannon Lynn Sharpe Jan 2024

Endophytic Fungi Associated With Galls And Host Plants Of Asphondylia Borrichiae (Diptera: Cecidomyiidae), Shannon Lynn Sharpe

UNF Graduate Theses and Dissertations

Asphondylia borrichiae, like other gall-forming gnats, are obligate symbionts to the endophytic fungi (EF) they deposit when laying eggs. Asphondylia spp. and EF are important biocontrol agents, yet details surrounding their diversity, life cycles, and host interactions remain poorly understood. Galls and leaf-stem tissues from two host plants were surveyed to identify and compare EF diversity between the host tissues and species of A. borrichiae. Identification of 114 isolates was carried out by sequencing the internal transcribed spacer (ITS 1/4 primers). Pairwise alignments in multiple genetic databases were bolstered by phylogenetic analyses using maximum parsimony and maximum likelihood …


Process, Structure, & Property Investigation Of Gallium-Based Metallic Alloys Processed At Room Temperature, Jennifer E. Ruliffson Jan 2024

Process, Structure, & Property Investigation Of Gallium-Based Metallic Alloys Processed At Room Temperature, Jennifer E. Ruliffson

UNF Graduate Theses and Dissertations

Metallic and intermetallic alloys are important in engineering, necessitating a thorough comprehension of their structure, processing, and properties. Amalgams are a class of alloy which are synthesized by various methods to produce diverse properties. Gallium-based amalgams, particularly gallium eutectic alloys, have low melting points, which allow for applications in dentistry and temperature sensitive electronics. This thesis investigates the process-structure-property relationships of gallium-based amalgams mixed with copper. Phases, microstructure, and diffusion processes are investigated using XRD and SEM. Adhesion strength and thermal properties are then correlated to these as well as process steps. This study contributes to advancing the understanding and …


The Impact Of Online Course Enrollment Of First-Year Student Engagement And Campus Life, Ruth Y. Lopez Jan 2024

The Impact Of Online Course Enrollment Of First-Year Student Engagement And Campus Life, Ruth Y. Lopez

UNF Graduate Theses and Dissertations

The purpose of this quantitative study is to examine the impact online classes have on first-year student engagement and campus life at the University of North Florida. By using Alexander Astin’s theory of student involvement, this study examines the pattern of student engagement over time for first-year students enrolled in four quartiles of online classes. The study will focus on the level of engagement around (1) the utilization of five selected on-campus facilities and (2) student participation in six selected on-campus signature events and activities. The study also explores the meaningful ways these four student groups enrolled in online classes …


Spatial Equity In Accessing Critical Facilities During Hurricanes, Pooya Komeilian Jan 2024

Spatial Equity In Accessing Critical Facilities During Hurricanes, Pooya Komeilian

UNF Graduate Theses and Dissertations

Florida encounters multiple natural disasters every year, making evacuation a critical mitigation plan when severe impacts are predicted. Evacuation is a complex procedure that involves everything from household decision-making to large-scale traffic network analysis. It also addresses logistical issues, such as transporting impacted people to shelters or medical centers. Access to shelters, gas stations, and lodgings is of utmost importance, as numerous studies and surveys have shown that some people prefer not to evacuate, even if they perceive the disaster risk to be very high.

Based on this, the present study follows two phases to address gaps in evacuation studies. …


Exploring Parental Engagement In A Family Stem Program Leveraging Social Media Spaces, Valentina Bongiovanni Jan 2024

Exploring Parental Engagement In A Family Stem Program Leveraging Social Media Spaces, Valentina Bongiovanni

UNF Graduate Theses and Dissertations

The Family Take-home STEM Toolkit Program offers families the opportunity to engage in science, technology, engineering, and mathematics (STEM) learning by utilizing the informal environments of the home and program-dedicated social media groups. This initiative provides a frame for this research, as parental engagement in the context of this early childhood program is explored through the lens of the Ecologies of Parental Engagement (EPE). This theoretical model understands engagement as the mediation of space and capital (Barton et al., 2004) and guides this study to further explore parental perceptions concerning the social media space activated with the STEM Toolkit Program. …


Turtlegrass (Thalassia Testudinum) Undergoes A Coordinated Hypersensitive Response When Challenged With Pathogenic Labyrinthula Sp., Ava Vasile Larson Jan 2024

Turtlegrass (Thalassia Testudinum) Undergoes A Coordinated Hypersensitive Response When Challenged With Pathogenic Labyrinthula Sp., Ava Vasile Larson

UNF Graduate Theses and Dissertations

Infection of the subtropical seagrass Thalassia testudinum Banks ex König by pathogenic Labyrinthula sp. was found to induce lesion progression, alterations to the host’s oxidative metabolism, and production of defense metabolites over the early stages of infection (monitored over a 72-hr time course). By 48-hrs post-infection, host oxygen consumption, internal reactive oxygen concentrations, and caspase-3 proteolytic activity reached their highest levels. The formation of reactive oxygen species (ROS) and nitric oxide (NO) were detected in T. testudinum lesions by use of redox-sensitive probes/substrates and fluorescent imaging. To our knowledge, this work represents the first time NO has been detected in …


Florida Queer K12 Teachers Perceptions Of School Climate Under “Don’T Say Gay”, Katherine E. Foley Jan 2024

Florida Queer K12 Teachers Perceptions Of School Climate Under “Don’T Say Gay”, Katherine E. Foley

UNF Graduate Theses and Dissertations

Florida's newest legislation leaves many Florida queer teachers feeling marginalized and unprotected in the classroom (Block, 2022). The “Parental Rights in Education” Bill (FL HB 1557 and FL HB 1069), infamously renamed “Don’t Say Gay”, was created ostensibly to help protect parental rights and choices in education. The new law prohibits the discussion of gender identity and sexual orientation in kindergarten through twelfth grade classrooms. “Don’t Say Gay” provides vague guidelines for queer teachers on approaching topics like sexual orientation and gender identity. Despite the evidence that queer teachers who are open and honest about their identity often find themselves …


Evaluating The Use Of Baited Remote Underwater Video (Bruv) In Assessing Shark And Fish Populations In A Low Visibility Estuarine System, The Tolomato River, Fl, Usa, Sarah Worthington Jan 2024

Evaluating The Use Of Baited Remote Underwater Video (Bruv) In Assessing Shark And Fish Populations In A Low Visibility Estuarine System, The Tolomato River, Fl, Usa, Sarah Worthington

UNF Graduate Theses and Dissertations

Recently, there has been increasing use of baited remote underwater video (BRUV) surveys for assessing shark and fish populations in marine ecosystems. This approach can be useful because it may provide a non-destructive, non-extractive, and cost-effective alternative to traditional fishing-based methods. However, to date, most studies using BRUVs have focused on their use in high-visibility ecosystems, such as tropical reefs. Furthermore, few studies have compared results from BRUV surveys with those obtained using traditional methods to evaluate the efficacy of this approach. Therefore, the goal of this study was to evaluate the effectiveness of using BRUV surveys to assess shark …


The Intersection Of Asset Management And Geographic Information Systems For University Facilities Maintenance, Andrew Westerlund Beland Jan 2024

The Intersection Of Asset Management And Geographic Information Systems For University Facilities Maintenance, Andrew Westerlund Beland

Masters in GIS Practicum Reports

This project describes a proof of concept for developing a digital asset management system dashboard for water backflow assemblies at Portland State University (PSU) using a modified ESRI ArcGIS Online backflow solution. Asset management is crucial for optimizing the lifecycle of tangible assets, which ensures cost-effective operational efficiency and regulatory compliance. PSU manages over 250 backflow assemblies spread across the 50-acre campus and has traditionally relied on manual processes, which can lead to inefficiencies and potential transcription errors.

The system links spatial data with asset attributes for backflow devices, enabling field staff to update inspection results directly from mobile devices. …


Annual Security Report For Calendar Year 2023, Illinois State University Police Department Jan 2024

Annual Security Report For Calendar Year 2023, Illinois State University Police Department

Clery Act Annual Security Report

Illinois State University Police Department Annual Security Report


Renewing Study Into The Oldest Hatred: Introduction To The Law Vs. Antisemitism Symposium, David Schraub Jan 2024

Renewing Study Into The Oldest Hatred: Introduction To The Law Vs. Antisemitism Symposium, David Schraub

Lewis & Clark Law Review

This short essay provides an introduction to the Lewis & Clark Law Review's "Law vs. Antisemitism" symposium, which grew out of the conference by the same name hosted at Lewis & Clark in the spring of 2023. In addition to overviewing the contributions to the symposium, the introduction provides some background on the relative paucity of legal scholarship that has addressed antisemitism, and the importance of including antisemitism in the otherwise robust legal academic conversation occurring around other forms of oppression and social discrimination.


The Anti-Defamation League And The Evolution Of Hate Crime Laws, Steven M. Freeman Jan 2024

The Anti-Defamation League And The Evolution Of Hate Crime Laws, Steven M. Freeman

Lewis & Clark Law Review

No abstract provided.


Antisemitic Terrorism, J. Richard Broughton Jan 2024

Antisemitic Terrorism, J. Richard Broughton

Lewis & Clark Law Review

Recent surges in antisemitic activity—and antisemitic violence, in particular—have led increasingly to conversations about the connections between antisemitism and domestic terrorism. While the nexus between antisemitic violence and domestic terrorism has long been expressed in rhetorical terms, its connection in legal terms—notably, federal criminal law—has been more attenuated. This Article explores that connection and finds that existing federal criminal law requires rethinking: it is underinclusive and thus inadequate to fully capture and punish the threats posed by today’s domestic violent extremism, and particularly antisemitic violence. The Article surveys recent federal prosecution in cases involving actual or threatened antisemitic violence, and …


The Legally Binding Character Of The International Holocaust Remembrance Alliance Working Definition Of Anti-Semitism, Kenneth L. Marcus Jan 2024

The Legally Binding Character Of The International Holocaust Remembrance Alliance Working Definition Of Anti-Semitism, Kenneth L. Marcus

Lewis & Clark Law Review

No abstract provided.


Taming The Digital Wild West: The Need To Fully Regulate The Crypto Market, Shawn Stevenson Jan 2024

Taming The Digital Wild West: The Need To Fully Regulate The Crypto Market, Shawn Stevenson

Lewis & Clark Law Review

Despite past doubts from sophisticated investors, cryptocurrencies have fully emerged from the underground and become a hot topic in mainstream financial discussions. At its peak, the global crypto market possessed a market cap of nearly $3 trillion, with the vast amount of that value created in less than two years. But this rapid growth has also come with extreme volatility; now more than a year out from that peak, the global crypto market has shrunk to under $1 trillion and has been riddled by high-profile bankruptcies. On top of this extreme volatility, the largely unregulated crypto market has become an …


Sanctuary Without Resistance, Ava Ayers Jan 2024

Sanctuary Without Resistance, Ava Ayers

Lewis & Clark Law Review

Activist movements that embrace the idea of sanctuary for noncitizens are rich with narratives of resistance. These narratives vary; some sanctuary advocates pursue resistance only to specific federal immigration policies, while others offer more radical critiques that challenge the very legitimacy of U.S. immigration law. But when local and state governments adopt sanctuary policies, the idea of resistance is often altogether lost.

Local and state governments who adopt policies of noncooperation with federal immigration enforcement sometimes offer narratives in which the values that motivate sanctuary policies involve not resistance to injustice, but public safety, economic development, and other more traditional …


Effective Public Health Communication In A Post-Covid-19 America: Lessons From Behavioral Science, Molly J. Walker Wilson Jan 2024

Effective Public Health Communication In A Post-Covid-19 America: Lessons From Behavioral Science, Molly J. Walker Wilson

Lewis & Clark Law Review

As we emerge from the worst of the COVID-19 pandemic, Americans are still reeling from the loss of life, the financial fallout, and the deep divide that continues to characterize our social and political institutions. Public health experts who were tasked with communicating facts and advice to the American public faced a daunting challenge, particularly because three distinct groups of Americans received messages differently. One group of Americans was receptive to scientific findings and amenable to taking recommended precautions. A second group was skeptical about the safety and efficacy of available vaccines, and genuinely confused or suspicious about the source …


Trademarking Hate Speech: The Dangers Of Inconsistency In The Federal Trademark Registration Process, Michaela A. Giuggio Jan 2024

Trademarking Hate Speech: The Dangers Of Inconsistency In The Federal Trademark Registration Process, Michaela A. Giuggio

Lewis & Clark Law Review

In 2017, the United States Supreme Court decided in Matal v. Tam that the Lanham Act’s prohibitions on disparaging trademarks violated the First Amendment of the Constitution. Two years later, it decided in Iancu v. Brunetti that prohibitions on “immoral or scandalous” marks were similarly unconstitutional. In the wake of these decisions, and at a time when hate speech is surging in the United States, this Comment seeks to address the danger of the USPTO’s approach to federal trademark registration. Part I uses the example of the WHITE LIVES MATTER mark to introduce the problems that arise in this new, …


Knowledge Commons Past, Present, And Future, Michael J. Madison Jan 2024

Knowledge Commons Past, Present, And Future, Michael J. Madison

Lewis & Clark Law Review

The project now known as Governing Knowledge Commons, or GKC, was launched more than 15 years ago on the intuition that skepticism of intellectual property law and information exclusivity was grounded in anecdote and ideology rather than in empiricism. Structured, systematic, empirical research on mechanisms of knowledge sharing was needed. GKC aimed to help scholars produce it. Over multiple books, case studies, and other work, the scope of GKC has expanded considerably, from innovation to governance; from invention and creativity to data, privacy, and markets; and from social dilemmas focused on things to governance strategies directed to communities and collectives. …


Restricting The Use Of Rap Lyrics As Evidence In Courts: A Targeted Approach To Tackling Discrimination In Criminal Procedure, Paige M. Walker Jan 2024

Restricting The Use Of Rap Lyrics As Evidence In Courts: A Targeted Approach To Tackling Discrimination In Criminal Procedure, Paige M. Walker

Lewis & Clark Law Review

This Article is a review of Rap on Trial: Race, Lyrics, and Guilt in America. The book largely focuses on the dangers of allowing rap lyrics to be presented as evidence in criminal trials. The authors posit that the fictitious and hyperbolic nature of rap lyrics are misrepresented by prosecutors as autobiographical confessions that document illegal activity and violent character traits of defendants. The authors compare rap to other musical genres and conclude that racism is the underlying cause for why the genres are treated differently in court. The authors also advocate for evidence nullification and argue for a complete …


Governor Kate Brown Of Oregon’S Historic Use Of Clemency: Using Clemency Exactly As It Was Intended, Mark Cebert, Aliza B. Kaplan Jan 2024

Governor Kate Brown Of Oregon’S Historic Use Of Clemency: Using Clemency Exactly As It Was Intended, Mark Cebert, Aliza B. Kaplan

Lewis & Clark Law Review

In Oregon, executive clemency is among the most expansive, yet historically underused, power a governor possesses. Yet, across her two terms as Oregon’s 38th governor, Governor Kate Brown exercised her power of executive clemency a record 61,777 times, dwarfing the clemency use of her predecessors and her contemporaries in other states. Governor Brown’s proactive approach to clemency presents a model for executive involvement in criminal justice reform and aligns with her beliefs of a redemptive and rehabilitative criminal legal system.

In this Article, we examine Governor Brown’s use of clemency, analyzing what her stated and implied rationales reveal about her …


Voices Of The Denied, Heather Spencer Jan 2024

Voices Of The Denied, Heather Spencer

Lewis & Clark Law Review

This Note explores the impact of lengthy prison sentences on rehabilitation and the need for second chances. While incarceration serves purposes such as retribution and incapacitation, it fails to promote rehabilitation and deterrence. Oregon should do more in providing opportunities for early release and rehabilitation for individuals serving lengthy sentences. The Note features interviews with incarcerated individuals who share their thoughts and experiences. Overall, this Note sheds light on the importance of second chances and on the need for reform in the criminal justice system to ensure that prisoners are not denied the chance to lead productive and fulfilling lives.


End-Of-Life Choice For People Living With Alzheimer’S Disease And Related Dementias: Comparing American And Canadian Approaches, Amy Subach Jan 2024

End-Of-Life Choice For People Living With Alzheimer’S Disease And Related Dementias: Comparing American And Canadian Approaches, Amy Subach

Lewis & Clark Law Review

This Note argues for an expansion of end-of-life choice for people diagnosed with Alzheimer’s Disease and Related Dementias in the state of Oregon, using both Canadian waiver of final consent and Supported Decision-Making models, with additional proposed safeguards to prevent coercion and missed diagnoses of treatable conditions.


Cf/Sic Ceramic Matrix Composites With Extraordinary Thermomechanical Properties Up To 2000 °C, Min Sung Park, Jian Gu, Heesoo Lee, Sea Hoon Lee, Lun Feng, William Fahrenholtz Jan 2024

Cf/Sic Ceramic Matrix Composites With Extraordinary Thermomechanical Properties Up To 2000 °C, Min Sung Park, Jian Gu, Heesoo Lee, Sea Hoon Lee, Lun Feng, William Fahrenholtz

Materials Science and Engineering Faculty Research & Creative Works

The thermomechanical properties of carbon fiber reinforced silicon carbide ceramic matrix composites (Cf/SiC CMCs) were studied up to 2000 °C using high temperature in situ flexural testing in argon. The CMC specimens were fabricated using an ultrahigh concentration (66 vol%) aqueous slurry containing nano-sized silicon carbide powder. The SiC powder compacts were obtained by drying the slurry and were densified using the precursor impregnation and pyrolysis (PIP) method with field assisted sintering technology/spark plasma sintering (FAST/SPS). The high relative density of the SiC green body (77.6%) enabled densification within 2.5 days using four PIP cycles. In contrast, conventional PIP processes …


Phosphate-Based Dechlorination Of Electrorefiner Salt Waste Using A Phosphoric Acid Precursor, Paige Murray, Harmony Werth, Sean Sullivan, Brian J. Riley, Michael Simpson, Charmayne E. Lonergan, Krista Carlson Jan 2024

Phosphate-Based Dechlorination Of Electrorefiner Salt Waste Using A Phosphoric Acid Precursor, Paige Murray, Harmony Werth, Sean Sullivan, Brian J. Riley, Michael Simpson, Charmayne E. Lonergan, Krista Carlson

Materials Science and Engineering Faculty Research & Creative Works

Electrochemical processing of spent nuclear fuel in molten chloride salts results in radioactive salt waste. Chlorine removal from the salt has been identified as an effective and efficient first step in the management of high-level waste. In this work, a simple salt was dechlorinated with a phosphoric acid phosphate precursor, resulting in a glassy dechlorinated product. The dechlorination efficacy was evaluated in air and argon environments. This work serves as an initial step to advance the technological readiness level of h3po4-based dechlorination step toward implementation of iron phosphate waste forms to immobilize electrochemical fuel reprocessing salt waste streams.


Thermal And Electrical Properties Of Single-Phase High Entropy Carbide Ceramics, Paul M. Brune, Gregory E. Hilmas, William G. Fahrenholtz, Jeremy Lee Watts, Stefano Curtarolo Jan 2024

Thermal And Electrical Properties Of Single-Phase High Entropy Carbide Ceramics, Paul M. Brune, Gregory E. Hilmas, William G. Fahrenholtz, Jeremy Lee Watts, Stefano Curtarolo

Materials Science and Engineering Faculty Research & Creative Works

Thermal and Electrical Properties Were Investigated for Five Nominally Phase-Pure High Entropy Carbide Ceramics. the Compositions (Hf0.2Nb0.2Ta0.2Ti0.2Zr0.2)C, (Cr0.2Hf0.2Ta0.2Ti0.2Zr0.2)C, (Hf0.2Mo0.2Ta0.2Ti0.2Zr0.2)C, (Hf0.2Ta0.2Ti0.2W0.2Zr0.2)C, and (Hf0.2Mo0.2Ti0.2W0.2Zr0.2)C Were Synthesized by Carbothermal Reduction of Oxides. the Thermal Diffusivity and Heat Capacity Were Measured from Room Temperature to 1800°C. the Room Temperature Thermal Conductivity Ranged from 5.1 W/mK for (Hf0.2Mo0.2Ti0.2W0.2Zr0.2)C to 9.0 W/mK for (Cr0.2Hf0.2Ta0.2Ti0.2Zr0.2)C. the Thermal Conductivity Increased over the Temperature Range with Maximum Conductivities of 19.6 W/mK Measured for (Hf0.2Mo0.2Ta0.2Ti0.2Zr0.2)C to 29.7 W/mK for (Cr0.2Hf0.2Ta0.2Ti0.2Zr0.2)C at 1800°C. the Electron Contribution to Thermal Conductivity Calculated from Measured Electrical Resistivity Varied from 41% to 52% of the …


Pressureless Sintering And Properties Of Additively Manufactured Zrb2–Sic, Marharyta Lakusta, Nicholas M. Timme, Jeremy L. Watts, William G. Fahrenholtz, Gregory E. Hilmas, David W. Lipke Jan 2024

Pressureless Sintering And Properties Of Additively Manufactured Zrb2–Sic, Marharyta Lakusta, Nicholas M. Timme, Jeremy L. Watts, William G. Fahrenholtz, Gregory E. Hilmas, David W. Lipke

Materials Science and Engineering Faculty Research & Creative Works

Densification behavior, grain growth kinetics, mechanical and thermal properties of pressurelessly sintered zirconium diboride–silicon carbide (ZrB2–SiC) fabricated by extrusion of high solids loading pastes have been studied. The effects of sintering temperature (1600–2300°C), heating rate during constant heating rate sintering (10–50°C/min), and time during isothermal sintering (3–24 h) on density and grain size were examined. The apparent activation energy for densification was determined to be 940 ± 90 kJ/mol, suggesting lattice diffusion as the dominant sintering mechanism. Grain growth of both ZrB2 and SiC followed a normal grain growth power law with grain growth exponent n = 2 indicating diffusion-controlled …