Digital Commons Network^™

New Leveraged Lease Guidelines, Phillip L. Mann, Henry W. Schmidt Jr.

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 6, June 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Lifo Questions And Comments, Joel M. Forster

Tax Adviser

No abstract provided.

Interest Expense: A Threefold Problem, Donald M. Tannenbaum, Edward M. Kaplan

Tax Adviser

No abstract provided.

Tax Implications Of An Exempt Organization Constructing And Operating A Building, Joseph Greif

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis

Tax Adviser

No abstract provided.

Climatology Of Northeast Winds In Northern And Central California: A New Characterization Of The Diablo Wind, Alana R. Macken

Master's Theses

Diablo winds in northern California are known for driving some of the most destructive wildfires in state history. The Camp Fire of 2018, which caused at least 85 civilian fatalities, is just one example of the devastating outcomes associated with these rapidly developing downslope windstorms. While they are known to occur most frequently from fall through spring, much about the structure, evolution, and full spatial extent of these events remains poorly understood. Most previous studies have focused on a limited number of high-impact cases or have defined events using humidity-based thresholds in isolated regions such as the North Bay. As …

Dick Fallon: A Northwestern Tribute, James E. Pfander

Northwestern University Law Review

Like so many others—friends, family, former students, colleagues, and practically everyone who knew him well—I was shattered by the news of Dick Fallon’s death. Dick and I had grown close over the years in a friendship that developed slowly and evolved into one we came to treasure. He had a Midwestern sensibility: soft-spoken, humble to a fault, kind-hearted, far-sighted, reflective, family-oriented, keen to put folks at ease and to downplay his own accomplishments. (His example forces me to admit that perhaps New Englanders share these virtues with Midwesterners.) But alongside his native humility, he also had a fierce commitment to …

Nonparty Protective Relief In The Early Republic: Judicial Power To Annul Letters Patent, James E. Pfander, Mary E. Zakowski

Northwestern University Law Review

Much of the debate over the constitutionality of universal or nonparty protective relief in the federal court system has focused on lessons drawn from historical practice. But with its emphasis on injunctive relief, the literature has largely ignored forms of adjudication that arose outside the courts of equity and led to judgments and decrees affecting the rights of nonparties. As a result, the story of nonparty protective relief has not yet been fully told.

This Article offers a more complete story, highlighting proceedings in which federal courts issued judgments that settled a matter once and for all. Some familiar examples …

The Search Of A Search: Moderating Reverse Internet Keyword Warrants, Tui Rademaker

Northwestern University Law Review

Statistics show that Americans consistently turn to Google and other search engines to answer their most personal and private concerns, yet a new investigative tool risks law enforcement having vast discretion in the access of this data. With a keyword warrant, law enforcement can request from a search engine provider (usually Google) a list of probative search queries that users made over a specified time period. Such warrants are beginning to face legal challenges, and so far, courts seem reluctant to recognize the constitutional implications—instead leaving law enforcement with greater potential discretion over their use.

This Note assesses the constitutionality …

First Amendment Exceptions To Otherwise Valid Laws: A Doctrinal And Meta-Doctrinal Perspective, Richard H. Fallon Jr.

Northwestern University Law Review

When do the First Amendment’s Free Speech and Free Exercise Clauses require exceptions to generally valid laws? Recently, the Supreme Court has upheld a number of such exceptions, which excuse some speakers and religiously motivated actors from legal duties that apply to others, including in prominent cases under antidiscrimination statutes and emergency pandemic regulations. By contrast, other landmark cases––such as United States v. O’Brien and Employment Division v. Smith—insist that First Amendment exceptions should be rare.

In analyzing the fraught and confusing issues that surround First Amendment exceptions, this Article makes four main contributions. First, it conceptualizes claims to …

Post-Quantum Cryptology: New Constructions And Cryptanalysis, Tran Ngo

Electronic Theses and Dissertations

Classical cryptographic schemes, which are based on the hardness of factorization and discrete logarithmic problems, can be efficiently solved by the Shor algorithm on a quantum computer. This motivated the 2016 National Institute of Standards and Technology (NIST) call to identify efficient and secure cryptographic schemes that are resilient to potential attacks from both classical and quantum adversaries, a field referred to as post-quantum cryptography. In this work, we focus on designing efficient post-quantum cryptographic primitives based on code-based and lattice-based assumptions, and we analyze their underlying hardness using quantum cryptanalysis. On the construction side, we propose a ring signature …

Constraints On Inner Core Composition From Seismicanisotropy: The Importance Of Light Elements And Nickel, Jada Bollmeyer, Daniel A. Frost, Prajna Paramita Das

Faculty Publications

The inner core is seismically anisotropic, with PKIKP waves traversing the inner core parallel to the rotation axis faster than those in the equatorial plane. This anisotropy increases with depth into the inner core and may result from alignment of iron crystals deformed during inner core growth. Using previously calculated elastic properties of iron, we seek to determine the most likely iron-light element alloy (FeC, FeO, FeS, or FeSi). For each FeX alloy, we interpolate elastic tensors across the pressure and temperature range of the inner core and model the anisotropy resulting from flow during core growth. Lastly, we compare …

Crow's Nest, November 16, 2025, Crow's Nest Staff

Crow's Nest

The November 16, 2025 issue of Crow's Nest.

Preventive Transparency In Third-Party Litigation Funding, Seth Katsuya Endo

Northwestern University Law Review

For years, efforts to comprehensively regulate third-party litigation funding have been unsuccessful. But bills requiring mandatory disclosure are being introduced in Congress, and the Advisory Committee for Civil Rules has finally agreed to take up the issue. By grounding the discussion of third-party litigation funding in both the broader civil procedure and professional responsibility scholarship, this Article identifies an easy, uncontroversial reform to preventively address the categorical concerns raised by the practice. The primary contribution is a doctrinal intervention, identifying how legal ethics are an integral part of federal civil procedure and then drawing out the implications for third-party litigation …

Malapportionment: A Murder Mystery, Daniel Wodak

Northwestern University Law Review

Malapportionment—electoral districts with divergent ratios of people to representation—was ruled to be unconstitutional in a widely venerated series of cases before the Warren Court. Those cases held that a principle of political equality, one person, one vote, is required by the Constitution. But what is the content of that principle? Many Justices and commentators declare that it is vague, empty, circular, or meaningless. This creates a murder mystery. Malapportionment was killed, but by what exactly? This Article seeks an answer by focusing on the Supreme Court’s commitments about the scope and strictness of one person, one vote: it …

Control As A Constitutional Threshold: Moody V. Netchoice And The Case For Human Authorship, Giselle Goad

Northwestern University Law Review

The Supreme Court’s 2024 decision in Moody v. NetChoice, LLC left a critical question unanswered: when do algorithmic outputs on social media platforms, such as recommended posts and videos, constitute the platform’s protected speech under the First Amendment? This Note contends that courts and litigants should borrow from the First Amendment’s speech-promoting partner, copyright law, and its authorship framework when answering that question. Copyright doctrine has already begun to grapple with how much human control is required over expressive outputs generated with the aid of technology, including AI, in order for an author to receive copyright protection over those outputs. …

An Evolutionary Game Approach To Enhancing Semiconductor Supply Chain Security In China: Collaborative Governance And Policy Optimization, Jiang Yu

Double Helix Methodology

In response to the changing international landscape and the risks associated with China’s supply chain security, conducting policy simulations on semiconductor supply chain security helps clarify the industry’s policies and governance strategies for semiconductor supply chain security in China. It also enables a better understanding of the current state and focus areas of China’s semiconductor supply chain security, which is of great significance for improving the security levels of semiconductor supply chains across provinces and cities and for constructing a secure, efficient, and autonomous semiconductor supply chain system. Firstly, this paper reviews the current research on semiconductor supply chains, supply …

Open-Source Collaboration For Industrial Software Innovation Catch-Up: A Digital–Real Integration Approach, Yuntao Long

Double Helix Methodology

In the era of digital–real integration, open-source collaboration has become a strategic pathway for accelerating the innovation catch-up of China’s industrial software. This study employs an exploratory multi-case design, focusing on the China Automotive Operating System open-source project and the FastCAE open-source domestic CAE software integrated development platform to examine how open-source strategies shape collaborative mechanisms and innovation outcomes. The analysis reveals that firms adopt both formal (behavioral and outcome coordination) and informal (relationship and empowerment coordination) strategies, fostering high-level complementary collaboration in data, technology, institution, and human resources. These mechanisms significantly enhance R&D efficiency and quality, drive technological innovation, …

Maurice Hubert Stans [Inducted 1960], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

A Lost Culture Of Touch And Sound: The Contribution Of Visually Impaired Musicians To The Evolution Of The Spanish Guitar, Marco Ramelli

Soundboard Scholar

In the story of music-making, blind musicians have played an intrinsic role, helping to drive the development not only of musical styles but also of instruments, instruction, and aesthetics. Many musical practices were cultivated first within blind communities and adopted only later by sighted musicians, often with a gradual erasure of their original context. The history of the Spanish guitar offers a compelling case study of this progression, demonstrating how the contribution of blind musicians could be both wide-reaching and yet, over time, forgotten. The history of this contribution is challenging to recover, for in Spain as elsewhere, blind musicians …

Physics-Informed Deep Learning Reveals Climate-Driven Snowpack Decline And Threatens Ecological Water Availability In A Californian Snow-Fed Catchment, Surendra Maharjan, Wenzhao Li, Rejoice Thomas, Shahyar Fazli, Arshad Ansari, Hesham Morgan, Ali Elgendy, Mohamed Allali, Hesham El-Askary

Mathematics, Physics, and Computer Science Faculty Articles and Research

Mountain snowpack functions as a critical natural reservoir, and its gradual melt sustains streamflow for downstream ecosystems, particularly in arid and semi-arid regions. Climate warming is disrupting these historical patterns by shifting precipitation from snow to rain and accelerating melt, creating an urgent need for robust ecological forecasting tools that can anticipate threats to water availability. Physics-informed machine learning (PIML) offers a powerful approach to this challenge by integrating domain knowledge into flexible data-driven models. This study evaluates and compares the performance of three hydrological modeling approaches: (i) a calibrated process-based Soil and Water Assessment Tool (SWAT), (ii) a data-driven …

Intersectional Stigma And Resilience In The Uptake Of Cervical Cancer Prevention Services In Nigeria: A Qualitative Study, Agatha Eileen Wapmuk, Titilola Abike Gbaja-Biamila, Ekenechukwu Kokelu, Juliet Iwelunmor, Et Al.

2020-Current year OA Pubs

BACKGROUND: Cervical cancer is one of the leading causes of death among women in Africa, but stigma often delays cervical cancer prevention. We explore the perceptions, enablers and nurturers through the lens of intersectional stigma in the uptake of cervical cancer prevention services in Nigeria.

METHOD: Indepth interviews and focus group discussions were conducted among women aged 30-65 years and girls aged 9-26 years in Lagos, Nigeria. Data were analysed thematically. Using the relationships and expectation domain of the PEN-3 cultural model, we identified perceptions, enablers and nurturers related to the uptake of primary and secondary cervical cancer prevention services …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments On Proposed Regulations, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.

“Substantially All” Requirement In Triangular “A” Mergers, Jeff Henke

Tax Adviser

No abstract provided.