Digital Commons Network^™

Debt-Financed Corporate Acquisitions And Related Problems, Stephen Epstein, Benson J. Chapman

Tax Adviser

No abstract provided.

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.

Income From Franchising: Capital Gain, Ordinary Income, Or Personal Holding Company Income? Today, Leonard W. Campbell

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 8, August 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: After Tra - A Fresh Look At Some Old Techniques, Bernard Barnett

Tax Adviser

No abstract provided.

Bcai – Project-First Ai Business Creation Platform: Defensive Publication (3 December 2025), Clinton Orah

Defensive Publications Series

This document publicly discloses a novel artificial intelligence-powered business

development platform that implements a Project-First Architecture for guiding

entrepreneurs through the complete startup lifecycle — from ideation to market

launch. The system integrates sequential phase-locked workflows, AI

orchestration agents, gamified progress tracking, and hybrid monetization

models to create a comprehensive digital co-founder experience. This publication

establishes prior art for the described innovations.

The Rider (2025-12-08), Daniela Martinez Salazar

The Rider Archives

Vol. 11, No. 14

Heroes By The Score, Owen J. Eastman

Honors Projects

Historians have increasingly examined how media other than yellow journalism helped manufacture consent for American imperialism during the Spanish-American War, yet commercial sheet music—despite its ubiquity at the time—remains overlooked. This study addresses that gap by analyzing fifty pieces of sheet music published around the period, employing a mixed-methods approach that combines quantitative, qualitative, and comparative media analysis. The corpus reveals four dominant themes: memorializing the sinking of the Maine; Cuban “liberation” rhetoric that often referenced American ownership or influence over the island; military hero worship that personalized and justified expansion; and messages of national unity that permitted overseas territorial …

Mobility-Restricting Covenants In Business Contracts: The Case Of Franchising, Francine Lafontaine, Lorenzo G. Luisetto, J. J. Prescott

Law & Economics Working Papers

Several studies show that restrictive covenants in employment contracts, such as noncompete agreements, may affect employees in detrimental ways, including by reducing mobility and suppressing wages. While such concerns are real, these clauses also have the potential to serve legitimate business purposes by helping companies protect valuable information, which can encourage investment and training and enhance social welfare. This paper explores the use of several types of covenants, including noncompetes but also confidentiality and post-relationship non-recruitment clauses, in franchise contracts, an important and accessible category of business contracts. Many of these contracts impose restrictive covenants on franchisees but also on …

In Re: Palani Karupaiyan

2025 Decisions

USDC for the District of New Jersey

Usa V. Andrew Berkowitz

2025 Decisions

USDC for the Eastern District of Pennsylvania

Usa V. Jamil King

2025 Decisions

USDC for the District of New Jersey

A Leap Of Good Faith: Intent Requirements In Trademark Applications Across Major Markets, Maximillian Scott Matiauda

University of Miami International and Comparative Law Review

This Article examines how four major trademark regimes—the United Kingdom, United States, China, and European Union—define and regulate bad-faith trademark applications. It traces the historical and legislative foundations of intent-to-use doctrines, compares contemporary statutory frameworks and judicial interpretations, and evaluates pivotal developments such as the U.K. Supreme Court’s SkyKick ruling and China’s ongoing trademark reforms. Although the jurisdictions employ distinct legal tools, the Article finds a converging emphasis on curbing opportunistic or abusive filings. The Article ultimately advocates for greater international alignment in articulating and enforcing good-faith standards within trademark law.

The Samsung Succession And Art Donations: The Necessity Of Tax Incentives In Preserving And Expanding The Cultural Heritage Of South Korea, Sophia Do

University of Miami International and Comparative Law Review

Until recently, South Korea’s laws did not allow the donation of art as a form of inheritance tax payment. In fact, there has been a general lack of tax benefits on art donations in the country. Experts often attribute this deficiency to two reasons: the lack of a national and widespread art appraisal system and the traditional view that such tax laws benefit only the rich. The tide, however, turned in 2020. Two national events provided the impetus for tax law reform that allows the donation of art as a form of inheritance tax payment: the Samsung succession and the …

These Boots Were Made For Copyrighting: A Comparative Analysis Of Copyright Protection For The Shoe Industry In The European Union And United States And How It Is Impacting The “Dupe” Market, Annalee Gunderson

University of Miami International and Comparative Law Review

Copyright protection for fashion designs has always been slim, especially when it comes to shoes. Times seem to be changing as calls for increased protection in the industry have generated a new focus on changing the nature of copyright laws to better protect designs and designers. Two of the world’s fashion meccas, the United States and European Union, have their own different approaches to this issue. In the last decade, each territory’s most influential court, the United States Supreme Court in Star Athletica v. Varsity Brands and the Court of Justice in the European Union in Cofemel v. G–Star Raw, …

Framing The Dialogue By Revisiting Fundamental Principles For Indirect Copyright Liability In China: History, Economics And Tort Law Analysis, Xiao Ma

University of Miami International and Comparative Law Review

The issue of indirect copyright liability has been debated for many years, particularly with the rise of technological advancements like cloud computing and artificial intelligence (AI). China has frequently revised its laws and regulations to address copyright–related cases, often drawing from the experience of the common law system. However, this has sparked stakeholder disagreement on implementing filtering obligations for online services, raising the duty of care for online intermediaries, and whether safe harbor rules are still relevant.

This Article argues that the current regime of digital copyright liability rests on three pillars: historical, economic, and tort law theories. The author …

Representation In Science And Trust In Scientists In The Usa, James Druckman, Katherine Ognyanova, Alauna Safarpour, Jonathan Schulman, Kristin Lunz Trujillo, Ata Aydin Uslu, Jon Green, Matthew Baum, Alexi Quintana Mathe, Hong Qu, Roy Perlis, David Lazer

Political Science Faculty Publications

Scientists provide important information to the public. Whether that information influences decision-making depends on trust. In the USA, gaps in trust in scientists have been stable for 50 years: women, Black people, rural residents, religious people, less educated people and people with lower economic status express less trust than their counterparts (who are more represented among scientists). Here the authors probe the factors that influence trust. They find that members of the less trusting groups exhibit greater trust in scientists who share their characteristics (for example, women trust women scientists more than men scientists). They view such scientists as having …

Unh Faculty Senate Motion # Xxx-M5 Motion To Amend The Constitution For The Formation Of A Faculty Resources And Development Committee, Faculty Senate

Faculty Senate Motions

No abstract provided.

December 8 Elections, Census & Redistricting Update, Jeffrey M. Wice

Elections, Census & Redistricting Updates

No abstract provided.

Faculty Senate Xxx 2025-2026 - December 8, 2025 Agenda, Faculty Senate

Faculty Senate Agendas & Minutes

No abstract provided.

University Of New Hampshire 2025-2026 Faculty Senate Xxx - December 8, 2025 Minutes Summary, Faculty Senate

Faculty Senate Agendas & Minutes

No abstract provided.

Todd Ferry V. Pace

2025 Decisions

USDC for the Western District of Pennsylvania

Maurice Clark V. Trustees Of The University Of Pennsylvania

2025 Decisions

USDC for the Eastern District of Pennsylvania

Erich Smith V. President United States Of America

2025 Decisions

USDC for the District of New Jersey

Majd Youn Abdallah V. Attorney General United States Of America

2025 Decisions

Agency

Jameice Nash V. Superintendent Houtzdale Sci

2025 Decisions

USDC for the Eastern District of Pennsylvania

Harnessing Blueberry Flower Chemistry And Morphology To Boost Pollination And Bee Health, Monica Borghi

Funded Research Records

No abstract provided.