Digital Commons Network^™

A Premier Paradigm Shift: The Impact Of Artificial Intelligence On U.S. Intellectual Property Laws, Dustin J. Corbett

Liberty University Law Review

Intellectual Property (IP) rights in the United States are constitutionally prescribed for the express purpose of encouraging human innovation. The patent and copyright systems fulfill this purpose by incentivizing authors and inventors to disclose their efforts to the public, which disseminates the knowledge to the public and thereby works to maximize the creative potential of humanity. In turn, human creativity has sparked successive eras of technological and industrial revolution, altering every aspect of human experience and redefining our everyday experiences and our vision of the future. However, the old guard of established industry—whose market is most susceptible to displacement by …

Parental Vaccine Refusal As A Fundamental Right: Why Jacobson V. Massachusetts Cannot Justify Rational Basis Review For Compulsory Vaccine Mandates Applied To Minor Children, Ethan Carlson

Liberty University Law Review

This Comment discusses the standard of review for compulsory vaccine mandates for minor children under the Fourteenth Amendment. In Jacobson v. Massachusetts, the Court deferred to the wisdom of the legislature when the Board of Health in Cambridge, Massachusetts, created a compulsory vaccine mandate for every adult in Cambridge. Although the Court did not create the rational basis test in 1905, subsequent Supreme Court cases increasingly deferred to the state police and state parens patriae powers in justifying compulsory vaccine mandates for both children and adults. Both state and federal court opinions following Supreme Court precedent have upheld vaccine mandates …

Greened Out: Improving Virginia's Recreational Marijuana Legislation, M Logan Blake

Liberty University Law Review

With the passage of the Cannabis Control Act in 2021, Virginia became the first southern state to legalize recreational marijuana. However, the operative language of the new possession statute, “a person 21 years of age or older may lawfully possess on his person or in any public place not more than one ounce of marijuana,” coupled with the lawful ability to grow four marijuana plants in residences, created interpretational issues. What would happen to a lawful home-grower whose marijuana plants produced more than one ounce? The General Assembly fixed this problem in a 2022 budget amendment that created a blanket …

Shuttering The New Star Chamber: Toward A Populist Strategy Against Criminal Equity In The Family Court, David N. Heleniak

Liberty University Law Review

Representing a return to criminal equity, the American domestic violence restraining order system evokes the Anglo-American cultural memory of the Star Chamber. Turkey’s recent withdrawal from the Istanbul Convention, the Council of Europe’s counterpart to the United States’ Violence Against Women Act, is part of a larger populist opposition to “gender ideology” that is unlikely to take hold in the United States. Hopefully, however, it will inspire a populist movement in the United States that draws upon a commitment to traditional notions of due process and the preservation of parent–child relationships to put an end to at least some of …

Table Of Contents

Liberty University Law Review

No abstract provided.

A Clot In Transit: A Cause Of Death Or A Bystander?, Al-Zahraa Almahlawi, Mohammad Alghamdi, Mutaz Althobaiti, Duha Alahmadi, Yazeed Almalki, Rahaf Alsahli, Hamdan A Jahdali, Jinan Shamou, Salim Baharoon

Journal of the Saudi Heart Association

Introduction: The clot in transit is a rare manifestation of thromboembolic disease occurring usually in the setting of PE and frequently associated with poor outcomes. The best therapeutic option is not well established. We describe a series of 35 patients diagnosed with clots in transit including their therapeutic interventions and outcome between the period January 2016 to December 2020. Methods: a retrospective chart review of all patients with an Echocardiogram showing thrombi in the right heart chambers including patients with thrombus in the presence of central lines or other devices. We exclude patients where masses were described as tumors or …

Tax Lawyers, Tax Defiance, And The Ethics Of Casual Conversation, Michael Hatfield

Florida Tax Review

This essay is to help tax lawyers decide how to handle casual conversations centered on denying, defying, or destroying the tax system. One option is to walk away, ending the conversation and silencing the dialogue. The next option is to engage.

Transparency In Private Collection Of Federal Taxes, T. Keith Fogg

Florida Tax Review

Most federal taxes are collected from taxpayers by business entities, held in a public trust for the United States, and then paid over to the Internal Revenue Service (the IRS). While the vast majority of business entities pay over the taxes held in trust in a timely and appropriate manner, a sizeable amount, in dollar terms, does not get paid. The amount of unpaid “collected” taxes in 2008 created a $58 billion tax gap item.

Disclosure law governing federal taxes defaults to non-disclosure for most tax returns. This general rule of non-disclosure governs the returns reporting the taxes collected by …

Recent Developments In Federal Income Taxation: The Year 2010, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2010 — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go nuts and …

Work Product Immunity For Attorney-Created Tax Accrual Workpapers?: The Aftermath Of United States V. Textron, Henry J. Lischer Jr.

Florida Tax Review

United States v. Textron, Inc. has been a high-profile case involving the applicability of work product immunity to attorney-prepared documents known as "tax accrual workpapers." The Textron decision is worthy of careful analysis because it is the first decision at the Court of Appeals level to consider work product immunity for attorney-created tax accrual workpapers. The U.S. District Court ruled that work product immunity applied to the tax accrual workpapers, the First Circuit Court of Appeals ruled that work product immunity did not apply, and on May 24, 2010, the United States Supreme Court denied the certiorari petition in the …

Economic Substance Doctrine: How Codification Changes Decided Cases, Bret Wells

Florida Tax Review

The question of who should win in the context of a mistake raises competing notions of fairness and competing notions of equity. Rewarding taxpayers for their mistakes motivates tax practitioners to find more and more mistakes to the benefit of the sophisticated taxpayer. Such a system creates cynicism about the fairness of the nation’s tax laws because it allows some taxpayers who plan for mistakes to receive a preference over similarly situated taxpayers who do not plan for mistakes. However, a counter-equity argument can be made that taxpayers should be able to rely on the plain meaning of the …

Call For The Gradual Phase-Out Of All Paper Tax Information Statements, Jay A. Soled

Florida Tax Review

For nearly a century, tax information statements such as Form W-2s and Forms 1099 have dominated the tax administration process, ensuring taxpayer compliance and providing a mechanism for IRS oversight. The technological age of the Internet, however, has fundamentally transformed the availability of information, including critical tax data, to make it more readily accessible. On the basis of this accessibility, this analysis calls for the phase-out of paper tax information statements. Instead, tax data would be available at a secure IRS website that, with a few keystrokes, taxpayers could conveniently use to prepare their tax returns. Adoption of this proposal …

The Myth Of Realization: Mark-To-Market Taxation Of Publicly-Traded Securities, David Elkins

Florida Tax Review

The thesis of this Essay is that, for purposes of income tax, publicly-traded securities should be marked to market, with gain or loss recognized as it accrues and not deferred until realization. This thesis is based on a theoretical analysis of the realization doctrine and on the practical advantages of taxing gain from publicly-traded securities as they accrue.

Part II will examine the realization doctrine from a theoretical perspective as a deviation from the accepted definition of income. Its adoption is required when it is impractical to tax gain as it accrues. However, when circumstances allow the application of fundamental …

The Coming(?) Inflation And The Income Tax: Lessons From The Past, Lessons From The Future, David Gliksberg

Florida Tax Review

The concerns about inflation as a result of the current financial crisis and the U.S. budget deficit challenge the social order, including taxation. Based on the historical U.S. experience and discourse on this issue, the article focuses on the relationships between adjusting the tax system for inflation and the general attitude towards adjustment for inflation in the social order. The article offers a new insight which is very different from the current research. The nominalism/adjustism culture that dominates the social order is placed at the center of the analysis. There is “equilibrium” between the scope of adjustment in the social …

Investment Income Withholding In The United States And Germany, Lily Kahng

Florida Tax Review

In a reversal from its historical roots, the United States income tax system now taxes income from labor significantly more heavily than income from capital. It does so not only facially, through explicit preferences for income from capital, but also more subtly, through more hidden features of the tax system—specifically, enforcement strategies. This Article focuses on a prominent disparity in enforcement between the two forms of income: Wage income is subject to withholding while investment income is not. In its critical examination of this disparity, the Article first offers a brief history of withholding in the United States, in which …

A Proposal For An Elective Benefits Transfer System, Ronald W. Blasi

Florida Tax Review

This article proposes an elective tax benefit transfer system to be available to lessors of property who use that property in their trade or business. It describes why the current linkage of tax benefits to property ownership is economically inefficient, causing it to have several significant disadvantages to the parties and to the economy, as a whole. The article discusses how the current system reduces a firm's cash flow and reported earnings, diminishes the intended effect of tax incentive legislation, distorts competition and decision making, and inhibits investment in efficient business assets. It is submitted that the proposed system corrects …

Recent Developments In Federal Income Taxation: The Year 2009, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go …

Understanding The Oecd Model Tax Convention: The Lesson Of History, John F. Avery Jones

Florida Tax Review

An important recent development in international taxation is the publication of the OEEC (the forerunner of the OECD when it was a purely European organization, although representatives from the United States and Canada were also present at the discussions on tax treaties) archives on the development of tax treaties in a website http://www.taxtreatieshistory.org/organized by the Institute for Austrian and International Tax Law, Vienna, IBFD, Università Cattolica del Sacro Cuore, Piacenza, Italy, IFA Canadian Branch and the Canadian Tax Foundation. While this may sound like a rarefied topic, the OEEC period from 1956 to 1961 is the story of the making …

The Role Of School Leadership In Preparing High School Teachers To Engage In Restorative Practices, Margaret Chmura

Doctor of Education Program Dissertations

In schools across the United States, student discipline policies have traditionally been punitive, removing students from the educational. Researchers have shown that punitive consequences are often assigned inordinately to subgroups of students (e.g., Black or Brown students and special education students). Restorative practices are an alternate approach to punitive consequences and are transforming student discipline in schools across the country. The purpose of this qualitative case study was to discover types of support that are needed from school leaders in transitioning teachers to the use of restorative practices in the high school setting. Five teacher participants engaged in the study …

Mold And Mildew Cleaner, Anonymous

Defensive Publications Series

Formulations useful for cleaning grass, mold, and mildew stains off hard surfaces without bleach.

Theme - Heritage, Protection, Innovation

SIGNED: The Magazine of The Hong Kong Design Institute

An interview with Leonie Ki – founder of Hong Kong Gaudeamus Dunhuang Ensemble.
Ms Leonie Ki, the founder and honorary director of the Hong Kong Gaudeamus Dunhuang Ensemble, is a veteran advertising creative in Hong Kong. The seasoned communicator, writer, businessperson and investor is passionate about charity works and public services. The post-retirement time of the agile advertising guru and sophisticated management expert is dedicated to promoting the art and culture of Dunhuang. Her endeavours began with a youth music ensemble, which aims to modernising, rejuvenating and enlivening the ancient music of Dunhuang. The powerful art form and its associated …

Theme - Conserving And Innovating Art And Cultural Heritage

SIGNED: The Magazine of The Hong Kong Design Institute

No abstract provided.

Issue Twenty Nine Full Text

SIGNED: The Magazine of The Hong Kong Design Institute

No abstract provided.

The Standards Will Never Be Enough: A Racial Justice Extension, Mya Poe, Maria Elena Oliveri, Norbert Elliot

Buros Center: Professional Staff Publications

Since 1952, the Standards for Educational and Psychological Testing has provided criteria for developing and evaluating educational and psychological tests and testing practice. Yet, we argue that the foundations, operations, and applications in the Standards are no longer sufficient to meet the current U.S. testing demands for fairness for all test takers. We propose racial justice extensions as principled ways to extend the Standards, through intentional actions focused on race and targeted at educational policies, processes, and outcomes in specific settings. To inform these extensions, we focus on four social-justice concepts: intersectionality derived from Black Feminist Theory; responsibility derived …

Machine Learning And Network Embedding Methods For Gene Co-Expression Networks, Niloofar Aghaieabiane

Dissertations

High-throughput technologies such as DNA microarrays and RNA-seq are used to measure the expression levels of large numbers of genes simultaneously. To support the extraction of biological knowledge, individual gene expression levels are transformed into Gene Co-expression Networks (GCNs). GCNs are analyzed to discover gene modules. GCN construction and analysis is a well-studied topic, for nearly two decades. While new types of sequencing and the corresponding data are now available, the software package WGCNA and its most recent variants are still widely used, contributing to biological discovery.

The discovery of biologically significant modules of genes from raw expression data is …

Neural Correlates Of Post-Traumatic Brain Injury (Tbi) Attention Deficits In Children, Meng Cao

Dissertations

Traumatic brain injury (TBI) in children is a major public health concern worldwide. Attention deficits are among the most common neurocognitive and behavioral consequences in children post-TBI which have significant negative impacts on their educational and social outcomes and compromise the quality of their lives. However, there is a paucity of evidence to guide the optimal treatment strategies of attention deficit related symptoms in children post-TBI due to the lack of understanding regarding its neurobiological substrate. Thus, it is critical to understand the neural mechanisms associated with TBI-induced attention deficits in children so that more refined and tailored strategies can …

Motion-Resistant Pulse Oximetry, Ludvik Alkhoury

Dissertations

The measurement of vital signs ? such as peripheral capillary oxygen saturation (SpO₂) and heart rate (HR) levels ? by a pulse oximeter is studied. The pulse oximeter is a non-invasive device that measures photoplethysmography (PPG) signals and extracts vital signs from them. However, the quality of the PPG signal measured by oximetry sensors is known to deteriorate in the presence of substantial human and sensor movements contributing to the measurement noise. Methods to suppress such noise from PPG signals measured by an oximeter and to calculate the associated vital signs with high accuracy even when the wearer …

Biomechanical And Psychophysical Underpinnings Of Balance Dysfunction In Individuals With Traumatic Brain Injury, Naphtaly Ehrenberg

Dissertations

Falls are a major burden on healthcare infrastructure, especially in older adults and even more so in older individuals that are living in institutions. According to data from the Centers for Disease Control and Prevention (CDC), from 2010 to 2020, unintentional falls were the leading cause of nonfatal emergency department visits for all age groups except among individuals from 15-24 years of age, where unintentional falls ranked a very close second to being unintentionally struck by or against. Among older individuals living in the community, approximately 30-35% fall at least once in a given year, and around three times as …

Sparse Methods For Blind Source Separation Of Frequency Hopping Rf Sources, Anushreya Ghosh

Dissertations

Blind source separation (BSS) is performed on frequency hopping (FH) sources. These radio frequency (RF) signals are observed by a uniform linear array (ULA) over a Spatial Channel Model (SCM) in four different propagation environments: (i) line-of-sight (LOS), (ii) single-cluster, (iii) multiple-cluster, and (iv) LOS with interference. The sources are spatially sparse, and their activity is intermittent and assumed to follow a hidden Markov model (HMM). BSS is achieved by utilizing direction of arrival (DOA) of the sources and clusters. A sparse detection framework is applied to obtain estimates of the sources' FH and DOA patterns. The solutions are binned …

Cu/Bnx Catalysts For Electrocatalytic Reduction Of Nitrogen And Nitrate Waste, Siming Huo

Dissertations

Ammonia (NH₃) is one of the most important chemicals to the whole human society. The invention of the Haber-Bosch process enabled the industrial production of NH₃. However, owing to the high capital costs of the centralized plant and the equipment and the negative environmental impact, it is no longer suitable for today's needs of human development. As a result, there is an urgent need to investigate sustainable approaches for ammonia production. Among those reported studies, nitrogen reduction (NRR) and nitrate reduction reaction (NO₃RR) are considered applicable in the future. However, after decades of studying …