Digital Commons Network^™

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning, Byrle M. Abbin

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Mandatory Income And Corpus Distributions, William J. Lehrfeld

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 3, March 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1971; Author Index—12 Months Ended February 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Exercise Promotes Health But Is Not A Vital Sign, Jacob Draves, Halil Tekiner, Steven H. Yale, Eileen S. Yale

HCA Healthcare Journal of Medicine

The term “vital sign” has been attached to at least 83 conditions, symptoms, or phenomena in the literature to highlight their role and importance in overall health and well-being. This has created considerable confusion and overlapping terms in the medical literature. The 4 time-honored vital signs include temperature, pulse, blood pressure, and respiration. Two other measurements, blood oxygen saturation, and capnography (end-tidal CO2) are considered the fifth and sixth vital signs, respectively. The authors argue that exercise should be named a vital sign, and several authors have designated it as the fifth vital sign. However, not all symptoms or phenomena, …

The Student Movement Volume 110 Issue 6: Warming Spirits Through Passion, Service, And Fellowship, Jj Nixon, Kara Shepard, Megan Constantine, Lia Glass, Corinna Bevier, Melanie Webb, Isa Demoraes, Andrew Francis, Samantha Woolford-Hunt, Joey Carrion, Moraya Truman, Madison Vath, Maya Thomas, Sophia Koh, Kaara Harris

The Student Movement V. 110 (2025-2026)

HUMANS

Faith, Friendship, and Purpose: The Spirit of Student Missions, JJ Nixon

VACD Students Experience Communication Conference, Kara Shepard

Finding Her Canvas: Joy Broderick's First-Year Experience at Andrews University, Megan Constantine

ARTS & ENTERTAINMENT

Is Bingeing the Point of Streaming?, Lia Glass

Four Fall Films to Watch This Autumn, Corinna Bevier

Reggie & Ladye Love Smith to Bring Southern Gospel to HPAC, Melanie Webb

NEWS

"Unchanging": AY Service Connects Humility and Growth in God's Word, Isa DeMoraes

Student Movement Archives a Part of Giving Tuesday Initiatives, Andrew Francis

Alumna Discusses Political Threats to Humanities During Campus Lecture Talk, Andrew Francis …

Case Series Overview: Analysis Of Innovation Applications And Value Driven By Aigc Technology—An Early Investment Perspective In The Chinese Market, Siyuan Ma, Mengyu Wang, Tianyi Zhang

Sim Kee Boon Institute for Financial Economics

This case series explores the innovative applications and value analysis driven by AIGC (AI-generated content) technology from the perspective of early-stage investments in the Chinese market. We analyse the influence of core factors such as technology progression, market demand, policy environment, industry cycles and data on AIGC-driven value creation; case studies are provided to illustrate how AIGC has varying applications across different industries depending on market conditions. This series contains four cases: first, we first explore the investment opportunities of AIGC by combining the core technological value and industrial application status of generative AI, using China’s energy industry as a …

Living Property, Joseph William Singer

Seattle University Law Review

The Supreme Court has increasingly defined property rights that are per se exempt from regulation in the absence of compensation, most recently in Cedar Point Nursery v. Hassid (2021) and Tyler v. Hennepin County (2023). The Court claims that it can identify property rights that are categorically protected from regulation by reference to history, tradition, and precedent. Yet this approach is oddly ahistorical; it is inconsistent with the fact that property law changed dramatically over U.S. history, as well as varying tremendously among the states. It is also inconsistent with the historical context of the Founding era. At that time, …

Fresno’S Scribbles Bike Path: A Master Plan For Active Transportation, Holly Sowles, Uris Giron

Mineta Transportation Institute

The Fresno Scribbles Bike Path Master Plan, which represents a commitment to equitable active transportation and social infrastructure, is designed to enhance the quality of life for Fresno residents by providing safe, comfortable, and accessible biking and walking paths while promoting sustainability and fostering a sense of community. This report details the Intelligent Design Visualization Lab’s (IDVL) ongoing contribution to the Fresno City Scribbles Bike Campus initiative. This multifaceted urban intervention seeks to promote bike and pedestrian safety, enhance environmental resilience, and active transportation infrastructure through design, serving as a form of placemaking. In collaboration with the Fresno State Transportation …

Codorun Farms Inc V. West Manchester Township

2025 Decisions

USDC for the Middle District of Pennsylvania

In Re: Nfl Players Concussion Injury Litigation

2025 Decisions

USDC for the Eastern District of Pennsylvania

Solishum Shields V. Ryan Wiegand

2025 Decisions

USDC for the Eastern District of Pennsylvania

Table Of Contents

Seattle University Law Review

Table of Contents

The Roots Of Credit Inequality, Andrea Freeman

Seattle University Law Review

Debt oppression began before the United States became a country. Settlers enslaved Africans and Indigenous people, treating them as property that they could buy and sell for their economic and personal benefit. When enslavement became illegal, new economic systems and laws that included sharecropping, Black Codes, and Jim Crow kept Black people in servitude. Laws that prohibited enslaved people from owning property or selling goods to white people evolved into restrictions on Black people’s occupations and market participation, both formal and informal. When Black entrepreneurs overcame these obstacles and built wealth within Black business enclaves, white people enforced their racist …

“A Plain Denial”: Reclaiming Equal Protection In American Juvenile Law, Addie C. Rolnick, David S. Tanenhaus, Justin Iverson, Danielle L. Silvestri

Seattle University Law Review

Juvenile courts are based on the premise that children are different from adults and should therefore be treated differently. Children may be treated more informally by courts, punished for different purposes, and brought before the court for different behaviors. Since In re Gault, the Supreme Court has been clear that there are limits to how different juvenile courts can be. Juveniles are entitled to many of the same procedural protections as adult criminal defendants, although the Court has preserved some procedural differences where it has determined that their benefit is outweighed by the need to preserve the informality, flexibility, …

Class Relations And The Law: A Model And Agenda For Research, Brishen Rogers

Law and Contemporary Problems

No abstract provided.

Mandating Fluoride: A Constitutional Exercise Of Police Power, Anita Jahangiri

Seattle University Law Review

This Note addresses the ongoing debate over fluoridation: the regulation of fluoride levels in public water systems. Extensive research indicates fluoridation, when regulated at the recommended concentration, is both safe and highly effective in preventing dental caries. Better known as cavities, dental caries is a preventable yet widespread health issue that disproportionately affects low-income populations. Reducing dental health disparities among economic classes is a pressing public health issue. Fluoridation is not merely a policy option, but a critical, proven tool to address such disparities and uphold the collective welfare of Washingtonians. This Note focuses on fluoridation as a public health …

Neurodiversity In The Courtroom: Expanding Jury Service Accessibility Beyond Physical Disability, Samantha L. Mabe

Seattle University Law Review

The Americans with Disabilities Act has required equal access to jury service for decades; however, efforts to accommodate jurors with disabilities have been slow to develop beyond some minor accommodations for physical disabilities. While neurodivergent people frequently struggle to navigate a world catered toward neurotypical people, jury service remains inaccessible for many neurodivergent people who need accommodations to attend trial and engage in jury deliberations. If courts and advocates do not consider how to develop accommodations to secure the service of neurodivergent jurors, they will miss out on the unique skillsets that neurodivergent people can bring to resolving disputes.

Disabled …

Sga 57 Senate 2025-10-31 Agenda, Niu Student Government Association Senate

Student Government Association Archives

No abstract provided.

Sga 57 Senate 2025-10-31 Minutes, Niu Student Government Association Senate

Student Government Association Archives

No abstract provided.

Redefining Section 230 Immunity, Lucas Dini

Seattle University Law Review

Section 230 of the Communications Decency Act has provided broad immunity to online platforms for third-party content which was the foundation for the internet's growth. However, the rise in the use of artificial intelligence (AI) to produce algorithms to curate content to users of online services has blurred the line between being a passive host of third party content and active editorial control. This Note examines the legal, policy, and constitutional implications of applying Section 230 immunity to platforms that use AI to curate and promote third-party content. This analysis argues that algorithmic promotion of third-party content constitutes a platform's …

Overcrowding The System: Rethinking Juvenile Justice In Washington State, Mckenna White

Seattle University Law Review

The recent crisis at Green Hill School highlights the detrimental consequences of severe overcrowding in Washington State’s Juvenile Rehabilitation system—a problem exacerbated by the implementation of the JR to 25 legislation. This Note argues that the juvenile rehabilitation system, which is currently struggling to manage a wide age range of offenders, necessitates a fundamental rethinking of juvenile justice practices. By examining neurological research indicating continued brain development into the mid-twenties, along with the high prevalence of trauma among justice-involved youth, this Note proposes the creation of a dedicated third system of care within the Department of Children, Youth, and Families …

Norman Williams, Jr. V. Jamey Luther

2025 Decisions

USDC for the Western District of Pennsylvania

Jelena Todorovic Clemente V. Commonwealth Of Pennsylvania Department Of Transpo

2025 Decisions

USDC for the Western District of Pennsylvania

Under-Marketing Women’S Sport: The Gendered Labor Of Value Co-Creation In U.S. Women’S Soccer, Tarlan Chahardovali Ph.D., Joshua I. Newman Ph.D.

Faculty Publications

Research Question: This study explores how professional women soccer players in the U.S. perceived the role of institutional actors in value co-creation during a pivotal period in the sport’s development. It examines the marketing responsibilities players were expected to undertake and how this labor shaped their experiences and self-perceptions. Research Methods: Guided by value co-creation and value realization frameworks, this study draws on semi-structured interviews with 22 current and former professional women soccer players. Data were analyzed in two stages: first cycle coding, followed by pattern coding to consolidate labor themes into constructs reflecting athletes’ experiences of institutional support, promotional …

Structure And Legitimation In Capitalism: Law, Power, And Justice In Market Society, Yochai Benkler

Law and Contemporary Problems

This article introduces a new institutional political economy of capitalism that explains the distinctive dynamics that drive sustained productivity growth, recurring social dislocation, and persistent patterns of exploitation in modern market societies. It then analyzes the role of law in structuring social relations of production in capitalism and legitimating those structures so as to stabilize the asymmetric social relations they create. Law structures social relations of production by allocating control over labor, knowledge, natural resources, and technology, as used for purposes of both subsistence and market-oriented production, as well coordination and cooperation in labor and investment processes, access to means …

Women With Persistent Atrial Fibrillation Need More Than Pulmonary Vein Isolation: Personalised Extra-Pulmonary Vein Ablation Strategy Vs. Pulmonary Vein Isolation Alone In The Tailored-Af Trial, Isabel Deisenhofer, Daniel H Cooper, Et Al.

2020-Current year OA Pubs

AIMS: There is still conflicting evidence if women with persistent atrial fibrillation (AF) profit from a pulmonary vein isolation (PVI) plus strategy. We evaluated the efficacy of a spatio-temporal dispersion-targeted ablation strategy in women from the TAILORED-AF trial.

METHODS AND RESULTS: In TAILORED-AF, 370 patients were randomised to either a personalised, artificial intelligence (AI)-guided tailored ablation or to PVI-only. AF substrate mapping data and 12-month ablation outcomes were compared between women and men. Overall, 21% patients were female (70.4 ± 6.9 vs. 64.5 ± 8.5 years for men, P < 0.001). While spatio-temporal dispersion extent was similar between groups, left atrial low-voltage surface area (< 0.2 mV) was significantly larger in women (P < 0.01). In women, the single-procedure freedom from AF (76% vs. 50%, log-rank P < 0.001) and any atrial arrhythmia (56% vs. 38%, log-rank P < 0.05) were significantly superior to PVI alone with a tailored procedure. In the PVI-only group, the single-procedure freedom from AF (50% vs. 70%, log-rank P < 0.001) and any atrial arrhythmia (38% vs. 61%, log-rank P < 0.001) were significantly lower in women. After a tailored ablation, no significant differences were observed between women and men regarding freedom from AF (76% vs. 91%, log-rank P = 0.07) or any atrial arrhythmia (56% vs. 62%, log-rank P = 0.69) free survival.

CONCLUSION: Compared to men, PVI-only in women with persistent AF leads …