Digital Commons Network^™

Exploring The Impact Of Guangdong Province's Talent Policies On The Retention Of Fresh Master's Graduates For Employment In Guangdong, Kai Hong Sun

Lingnan Theses (Doctoral degree)

University graduates' choice of local employment serves as a core driver for promoting regional economic innovation, by effectively meeting corporate talent demands and injecting high-quality talent resources into regional development. This dynamic holds strategic significance for sustaining regional economic growth and fostering social stability. Talent policies attract graduates to local employment by offering preferential conditions and development opportunities while advancing their career growth and achieving mutual benefit and win-win outcomes for both talent and regions. Investigating the influence of talent policies on graduates' employment location decisions holds practical relevance in the current context.

This research examines the mechanisms through which …

Newspapers And Schooling: A Comparative Field Analysis Of England And Germany, Christian Herzog, Peter Kelly

School of Law, Humanities and Social Sciences

This study establishes a field analytic approach for investigating and comaparing the influence of the print news media on educational politics in England and Germany. We identify cases from each country where national, regional and local newspapers act as intermediaries between actors engaged in discussions about schools and then subject these to field analyses focused on the form and content of press coverage. This allows us to identify in each country the role of newspapers as sites of political debate, as political actors and as shapers of public opinion.

A Story Within Stories: Using An Analytic Framework To Move From Individual To Collective Storying In The Analysis Of Academic Entrepreneurship Narratives, Olga Gusak, Elena Lyutykh

The Qualitative Report

In this article the objective is to tell a story of one narrative inquiry that employed paradigmatic analytic procedures to explore academic entrepreneurship. Participating twelve college leaders in executive positions in vocational education schools in the USA, invited as information rich cases from personal networks, were powerful storytellers, comfortable with sharing representative anecdotes and shaping the strategic story for their organizations. Their stories were gathered during two rounds of in-depth interviews. Relational ontology and constructivist epistemology underpinned data collection and inductive analysis with assumptions about researchers and participants as co-constructors of the meaning of the social phenomenon of academic entrepreneurship. …

Why Aviation Fuel Remains Untaxed: Legal Barriers To Aviation Fuel Taxation, Giedre Lideikyte Huber

Pace Environmental Law Review

Aviation fuel remains largely untaxed worldwide, despite the sector’s growing contribution to global greenhouse gas emissions. This article examines the legal foundations of this exemption and argues that it results less from fiscal necessity than from historical international law and institutional inertia. The Chicago Convention (1944), subsequent ICAO policy instruments, and a dense network of air service agreements have collectively constrained states’ ability to tax aviation fuel, a stance reinforced by the delegation of aviation emissions to ICAO under the Kyoto Protocol. A comparative analysis of the European Union, Switzerland, and the United States shows that domestic frameworks replicate these …

Enumerating Environmental Exemptions In Section 501(C)(3), Samuel D. Brunson

Pace Environmental Law Review

Tens of thousands environmental charities operate with the United States. These charities operate to “preserve, protect, and improve the environment.” Roughly half of the revenue of environmental charities is sourced directly from the public. These public donations depend, at least in part, on the organizations’ tax-exempt status, which allows donors to deduct their donations for tax purposes. Because donors take into account the after-tax cost of their donations, an environmental charity’s tax exemption encourages donors to donate more than they would if the charity lacked a tax exemption. However, an environmental organization’s tax-exempt status is tenuous and contingent on agency …

Environmental Tax Incentives: Lessons From The U.S. Inflation Reduction Act (So Far), Genevieve A. Tokić

Pace Environmental Law Review

In 2022, the United States enacted the Inflation Reduction Act (“IRA”), which President Biden touted as the most significant action the U.S. Congress has ever taken on clean energy and climate change. It is the primary governmental effort taken to date in furtherance of the United States’s commitments to reduce greenhouse gas emissions (“GHGs”) under the Paris Climate Agreement. The primary tools used by the IRA are tax incentives, implemented through changes to the Tax Code that expand existing tax credits and, in some cases, create new ones. An additional important feature of the IRA is the introduction of a …

Understanding Output-Based Pricing Systems, Wei Cui

Pace Environmental Law Review

In recent years, Canada has implemented a distinctive carbon pricing regime, known as “output-based pricing systems” (OBPS), to incentivize emission reductions for large industrial facilities. This regime has come under heightened scrutiny as a more general carbon tax, the federal fuel charge, was cancelled in 2025 due to political controversy. However, OBPS regimes have received no prior economic analysis; commentators have mostly criticized the weakness of the emission trading markets within them. This article argues that OBPS should be viewed as primarily implementing a carbon tax with an intensity-based exemption. OBPS further introduces emissions trading into this carbon tax regime, …

Seven Ways Of Looking At The Climate Crisis, Bridget J. Crawford

Pace Environmental Law Review

This essay introduces the symposium issue of the Pace Environmental Law Review featuring seven works written in connection with the March 2025 conference on “Taxation, the Environment, and Climate Change.” This essay identifies and explores three common themes in the articles: (1) the role of taxation in environmental protection, (2) the tax law’s impact on human behavior, and (3) the optimal design for tax laws to mitigate climate change. This essay also sketches a few possible directions for future scholarship at the intersection of taxation and environmental law. It concludes by emphasizing the need for lawyers, lawmakers, policymakers, and advocates …

It Shouldn’T Be About Where They Sit, But About Where They Can Succeed: A Pilot Study About Teachers’ Experiences With Lre In A Rural Middle School, Angela D. Norris, Silvia Correa-Torres, Heather Tellier

Journal of Educational Research and Innovation

One of the key principles of the Individuals with Disabilities Education Act (IDEA, 2004) is to ensure that students with disabilities receive quality education with their non-disabled peers in the Least Restrictive Environment (LRE). Teachers are pivotal in fostering inclusive classrooms, yet rural schools face challenges in resource allocation, professional development, and recruitment and retention of qualified teachers and other personnel, making implementing inclusion and the LRE principle difficult. Research indicates rural educators feel ill-prepared to implement inclusive practices due to a lack of knowledge, limited resources, and specialized skills to support students who have disabilities. The purpose of this …

An Out-Of-The-Block Solution For Modern Ip Law: How Pairing Generative Ai With Blockchain Could Resolve Copyright Conflicts, Emma Wozniak

University of Cincinnati Law Review

No abstract provided.

Rewriting The Monopoly Playbook: Implications Of U.S. V. Google For Antitrust Jurisprudence, Amilcar Torres

University of Cincinnati Law Review

No abstract provided.

A Shield For Whom? The Disastrous Hidden Toll Of Section 230 On Children, Dominic Roschival

University of Cincinnati Law Review

No abstract provided.

Peeking Around The Corner (Post): An Analysis Of The Impacts Of Corner Post V. Federal Reserve On Environmental Regulations, Olivia Montgomery

University of Cincinnati Law Review

No abstract provided.

Judging Bankruptcy Without Distress, Jack Zarin-Rosenfeld

University of Cincinnati Law Review

In Harrington v. Purdue Pharma, the United States Supreme Court rejected the bankruptcy plan of OxyContin producer Purdue Pharma, which purported to settle claims against both Purdue (the bankruptcy debtor) and Purdue’s individual owners and managers, all members of the Sackler family who had not themselves filed for bankruptcy (the Sackler Release). Concluding that the United States Bankruptcy Code does not authorize settlement of claims against non-debtors without claimant consent, the Harrington Court appeared set to stem the tide of “bankruptcy without distress,” a flourishing practice in which solvent non-debtors (like the Sacklers) would settle their liabilities within the …

Should We Watch The Watcher Or The Watched? The Transparency Debate In Auditor Regulation, Sarah Williams

University of Cincinnati Law Review

No abstract provided.

Death & Taxes: Preserving The Second Amendment From "Absolute Obliteration" With Congress' Powers Of Taxation?, Christian Ketter

University of Cincinnati Law Review

No abstract provided.

In Ohio, How Old Is Too Old To Be A Judge?, Patrick Fischer

University of Cincinnati Law Review

People are getting older, and so is our judiciary. This Article examines various questions that accompany an aging judiciary: as jurists get older, can they still keep up with the job’s demands? How is the public’s confidence affected when they see increasingly older judges? Are there practical or constitutional considerations with an aging judiciary? In response to these concerns, many states have imposed mandatory retirement ages. But is this the best way to handle these concerns?

This Article begins with a brief discussion of the history of age limitations on the judiciary and some of the concerns that have accompanied …

Closing Remarks, Scott Titshaw, Seth Lewis, Devin Joiner

Mercer Law Review Symposium

No abstract provided.

Movement Legacies And Lessons - Moderator: Scott Titshaw, Suzanne Goldberg, Shannon Minter, Adelina Nicholls

Mercer Law Review Symposium

Forty years ago, civil rights legend Bayard Rustin described lessons from other civil rights movements that, at the time, seemingly could inform gay rights activists in the 1980s. More recently, Evan Wolfson, an architect of the freedom-to-marry movement, has outlined several lessons of that movement that could be applied by activists in other fields, ranging from Palestinian peacemakers to transgender rights activists. Some activists may embrace these lessons, while others may passionately reject them. This panel seeks to explore how various civil rights movements have learned and borrowed from each other over time, possibly carving out lessons for current and …

The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Thomas R. Hanley

Tax Adviser

No abstract provided.

Washington Report: Congressional Budget Act Of 1974, Thomas R. Hanley, George G. Bauernfeind

Tax Adviser

No abstract provided.

Taxation Of Foreign Exchange Activities Of Commercial Banks, Jimmy F. Campbell, Walter F. O'Connor

Tax Adviser

No abstract provided.

Dispositions Of Subchap. S Stock, Walter S. Hammert Jr., Marvin J. Dickman

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Accountants And The Irs Summons: Recent Developments, Michael I. Saltzman

Tax Adviser

No abstract provided.

Lunch, Mercer University School Of Law

Mercer Law Review Symposium

No abstract provided.

A Theology Of Public Witness For Churches Of Christ In The 21st Century, Collin Packer

Discernment: Theology and the Practice of Ministry

In a time of increasingly divisive rhetoric and polarization, churches are facing new challenges that threaten their unity and mission. Churches of Christ find themselves in a peculiar position in this cultural moment. We do not bear the negative baggage associated with Evangelicalism’s drift into Christian nationalism and an enmeshment with the Religious Right. And yet, our witness has been muted through our silence pertaining to matters of public life and ethics. In this paper, I set out to investigate the historical reasons for our silence and to suggest a theology of public witness for Churches of Christ in the …

The Art Of Prescribing Low Amounts Of Prism: Optimizing Outcomes, Leonard J. Press Od

Optometric Clinical Practice

Expanding the Box