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Spotlight, Robert F. Manning Jul 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Insurance Companies And The Income Tax: Legislative Developments, Gordon O. Pehrson, Carolyn P. Chiechi, John T. Adney Jul 2025

Insurance Companies And The Income Tax: Legislative Developments, Gordon O. Pehrson, Carolyn P. Chiechi, John T. Adney

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Jul 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Tax Reserves For Losses On Loans Of Banks: The Need For Reappraisal A, Sally Morrow Jones, Ronald P. Meier Jul 2025

Tax Reserves For Losses On Loans Of Banks: The Need For Reappraisal A, Sally Morrow Jones, Ronald P. Meier

Tax Adviser

No abstract provided.


Inventory Reserves For Excess Goods: Allowable For Tax Purposes?, Thomas R. Bretz Jul 2025

Inventory Reserves For Excess Goods: Allowable For Tax Purposes?, Thomas R. Bretz

Tax Adviser

No abstract provided.


The Carpet Bag Correspondence, Russell J. Desimone, Erik J. Chaput Jul 2025

The Carpet Bag Correspondence, Russell J. Desimone, Erik J. Chaput

Dorr Scholarship

In late December 1842 and early 1843 there appeared several newspaper articles in the Providence Journal under the caption of “The Carpet Bag” Correspondence. In all four letters were published in the local newspapers all claiming to be from the carpet bag. Two of the letters were written by Dutee J. Pearce of Newport to Thomas Dorr the leader of the suffrage movement in Rhode Island. The other two letters were written to Dorr by Dr. J.A. Brown and Louis Lapham. The second Pearce letter is interesting because it discusses giving the Black community a jury trial.


Guidelines On Access To Justice And Effective Remedies In The Context Of Toxics, Marcos Orellana Jul 2025

Guidelines On Access To Justice And Effective Remedies In The Context Of Toxics, Marcos Orellana

PEEL Faculty Scholarship

Guidelines on access to justice and effective remedies in the context of toxics

Report of the Special Rapporteur on the implications for human rights of the environmentally sound management and disposal of hazardous substances and wastes, Marcos Orellana.


Constructing Victims And Perpetrators: A Textual Analysis Of Media Discourses On Sexual Violence, Farah Ali Jul 2025

Constructing Victims And Perpetrators: A Textual Analysis Of Media Discourses On Sexual Violence, Farah Ali

Global Language Studies Faculty publications

Sexual violence has become increasingly visible in the public eye, which has in turn prompted scholarly research across disciplines to critically examine how such cases are handled, ranging from the investigation processes to how the accused and accusing parties are impacted. Linguistic research in particular has made an important contribution to our understanding of the role of language in interpreting and evaluating sexual violence by focusing on the narrations of specific cases. Yet linguistic perspectives are somewhat sparse with regard to mass media discourse, which can play an influential role in shaping discussions on sexual violence. This study examines discourse …


Consol Mining Co Llc V. United States Department Of Labor Jul 2025

Consol Mining Co Llc V. United States Department Of Labor

2025 Decisions

Agency


Usa V. Jonathan Michael Jul 2025

Usa V. Jonathan Michael

2025 Decisions

USDC for the District of New Jersey


Usa V. Lorenzo Scott Jul 2025

Usa V. Lorenzo Scott

2025 Decisions

USDC for the Middle District of Pennsylvania


Rhetoric And Reality: The P&O Ferries Scandal And The Right To Strike, Alan Bogg Jul 2025

Rhetoric And Reality: The P&O Ferries Scandal And The Right To Strike, Alan Bogg

Comparative Labor Law & Policy Journal

This article considers the freedom of association implications of the mass dismissals at P&O Ferries in 2022, in light of the Committee on Freedom of Association’s recent consideration of a complaint by affected trade unions. It identifies an important strategic shift in British trade unions’ engagement with legal enforcement. This involves an attenuation of the strong historical attachment to “voluntarism” in British industrial relations. It then considers some legal implications of the P&O Ferries scandal under the European Convention on Human Rights. It concludes by identifying a phenomenon of “state-managed deregulation” in the maritime sector, whereby company de-collectivization is facilitated …


Framework For Mapping Sublimation Features On Mars’ South Polar Cap Using Object-Based Image Analysis, Racine D. Cleveland, Vincent F. Chevrier, Jason A. Tullis Jul 2025

Framework For Mapping Sublimation Features On Mars’ South Polar Cap Using Object-Based Image Analysis, Racine D. Cleveland, Vincent F. Chevrier, Jason A. Tullis

Geosciences Faculty Publications and Presentations

Mars’ south polar cap hosts dynamic landforms known as Swiss cheese features (SCFs), which form through the sublimation of carbon dioxide (CO2) ice driven by the planet’s extreme seasonal and diurnal solar insolation cycles. These shallow, rounded depressions—first identified by Mars Global Surveyor in 1999 and later monitored by the Mars Reconnaissance Orbiter (MRO)—have been observed to increase in size over time. However, large-scale analysis of SCF formation and growth has been limited by the slow and labor-intensive nature of manual mapping techniques. This study applies object-based image analysis (OBIA) to automate the detection and measurement of SCFs using High-Resolution …


Cracked Doors, Open Questions: Does State V. Thompson Threaten Montana’S Privacy Tradition?, Dennis Stock Jul 2025

Cracked Doors, Open Questions: Does State V. Thompson Threaten Montana’S Privacy Tradition?, Dennis Stock

Montana Law Review

No abstract provided.


Generative Ai Use Among University Students Depends On Academic Level And Task, Karen E. Singer-Freeman, Kristi Verbeke, Betsy Barre Jul 2025

Generative Ai Use Among University Students Depends On Academic Level And Task, Karen E. Singer-Freeman, Kristi Verbeke, Betsy Barre

Higher Learning Research Communications

Objectives: The present study investigated the extent to which AI use and opinions about its use will vary by academic stage and academic task in ways that align with Budwig’s (2013) developmental stages.

Methods: We surveyed 1,259 students from different academic stages (first-year students, sophomores, juniors, seniors, and graduate students) at a highly selective private university in the United States.

Results: We found that all students desire institutional AI policies and are concerned about the negative consequences of AI use by themselves and others. There was some evidence of the use of AI in ways that might violate academic integrity. …


Increasing The Economic And Social Viability Of Carbon Capture Using Biomass Slurry Fracture Injection, Zachary G. Laird Jul 2025

Increasing The Economic And Social Viability Of Carbon Capture Using Biomass Slurry Fracture Injection, Zachary G. Laird

LSU Master's Theses

The climate is changing. This is a fact not a statement, not a theory, and not a falsehood, this is a fact. At the current projections the world’s average temperature is expected to rise by at least 2°C from pre-industrial averages by 2050 (Emissions Pathways to 2100 - Climate Action Tracker, 2024). This temperature rise will be catastrophic for a vast number of communities. What is driving this changing climate? Humans. In particular the carbon emissions caused by human activities. As humans we consume large amounts of meat, causing the need for cattle to increase, generating large amounts …


Missing Information: A Content Analysis Of U.S. Missing Persons Alerts Using The Missing And Endangered Persons Message Framework, Lauren Cain, Jeannette Sutton, Hugh Walpole, Micki Olson Jul 2025

Missing Information: A Content Analysis Of U.S. Missing Persons Alerts Using The Missing And Endangered Persons Message Framework, Lauren Cain, Jeannette Sutton, Hugh Walpole, Micki Olson

Emergency Preparedness, Homeland Security, and Cybersecurity Faculty Scholarship

Missing and endangered person (MEP) alerts are a prominent messaging strategy used by law enforcement agencies in the United States to recover missing persons, with over 1,800 AMBER Alerts issued via the Wireless Emergency Alert (WEA) system and nearly 40 similar alerts introduced by state legislatures for other groups of missing people. Despite their prevalent use, the contents of MEP alerts have not yet been empirically examined. Drawing from warning message design and AMBER Alert best practices, we propose a new MEP Message Framework and use it to evaluate the contents of 4,053 MEP WEAs sent from 2013 to 2023. …


265 E. 66th Llc V. Silber Jul 2025

265 E. 66th Llc V. Silber

All Decisions

A landlord's motion to amend its non-payment petition was granted, and the tenant's motion to dismiss was denied. The court allowed the landlord to amend its pleading to remove claims for rent not included in the predicate rent demand. It also ruled that a minor misspelling of the landlord's name on the lease was a de minimus error that did not deprive the landlord of standing to bring the action.


Two Sixteen Associates Llc V. Rosa Jul 2025

Two Sixteen Associates Llc V. Rosa

All Decisions

Respondent-tenant Mia Valentine's motion to dismiss was granted and the Petition was dismissed as against "Jane Doe/Mia Valentine" for Petitioner's failure to name a necessary party in its pleadings. Specifically, Petitioner had extensive prior communication only with Ms. Valentine as the sole adult tenant of the apartment, as well as previously accepting ERAP payments made out in Ms. Valentine's name and still failing to name her as a party in the case. While Ms. Valentine was not on the lease (her mother Ms. Iris Rosa was the tenant-of-record despite never living in the apartment), the Court found that she was …


A Wolf In Sheep’S Clothing: Justifying Gentrification In The Name Of Affordability, James H. Goetz Jul 2025

A Wolf In Sheep’S Clothing: Justifying Gentrification In The Name Of Affordability, James H. Goetz

Montana Law Review

No abstract provided.


Groo V. Montana Eleventh Judicial District Court: Montana’S Long-Arm Overreaches Into Cyberspace, Matthew Belle Jul 2025

Groo V. Montana Eleventh Judicial District Court: Montana’S Long-Arm Overreaches Into Cyberspace, Matthew Belle

Montana Law Review

No abstract provided.


Significant Montana Cases, Will Dreesen, John Moorhead Jul 2025

Significant Montana Cases, Will Dreesen, John Moorhead

Montana Law Review

No abstract provided.


The Enduring Relevance Of The Right To Strike: Arguments For Further Legal Protection And Regulatory Reform, Tonia Novitz, Katherine Fitzpatrick, Jeffrey Vogt Jul 2025

The Enduring Relevance Of The Right To Strike: Arguments For Further Legal Protection And Regulatory Reform, Tonia Novitz, Katherine Fitzpatrick, Jeffrey Vogt

Comparative Labor Law & Policy Journal

In this thematic issue, the contributors demonstrate the past and contemporary relevance of a right to strike. Some authors do so with reference to the long-standing role that such an entitlement plays in protecting dignity, democracy, and other vital public interests. Attention is also paid to emerging contemporary issues, whereby the right to strike offers important leverage that would otherwise be absent, for example countering abusive treatment of those at work in global supply chain practices and the environmental degradation of the planet. They all conclude that, while it is possible to utilise existing legal protections of a right to …


Strikes And The Struggle For Democracy, Angela B. Cornell, Ruth Dukes Jul 2025

Strikes And The Struggle For Democracy, Angela B. Cornell, Ruth Dukes

Comparative Labor Law & Policy Journal

The right to strike is fundamental to the development and maintenance of democratic forms of government. In struggles to construct and defend democratic regimes, strikes, including general strikes, are often an important weapon. In established democracies, the right to strike can aid the spread of democratic decision-making in workplaces and the wider economy, serving indirectly to strengthen participation and confidence in political processes and institutions. And it can underpin systems of collective bargaining that function to narrow income and wealth inequalities, in a manner that is conducive, if not necessary, to the maintenance of democratic government. Wherever the right to …


Dignity And The Right To Strike, Sergio Gamonal C Jul 2025

Dignity And The Right To Strike, Sergio Gamonal C

Comparative Labor Law & Policy Journal

“Dignity” expresses the idea that a human being should never be treated as a means but always as an end. “Dignity” also encompasses a communitarian and relational approach, such as belonging, collective action and “dignity in action”. When we recognize and seek to remedy indignities, we also confer a certain dignity on ourselves. How can these notions be linked to the right to strike? I shall argue that the right to strike underpins the dignity of workers and that this connection is implicit in Advisory Opinion OC-27/21 of the Inter-American Court of Human Rights. In national and international courts, such …


Balancing The Right To Strike And Other Public Interests: The Importance Of The Status Of The Right To Strike, Petra Herzfeld Olsson, Shae Mccrystal Jul 2025

Balancing The Right To Strike And Other Public Interests: The Importance Of The Status Of The Right To Strike, Petra Herzfeld Olsson, Shae Mccrystal

Comparative Labor Law & Policy Journal

The regulation of strike action involves the balancing of competing public interests – the benefits derived from collective bargaining and the right to strike and others including public safety, health, welfare, and industrial peace. We explore how this balancing act plays out in the legal systems of two national jurisdictions, Australia and Sweden, and through the ILO principles on freedom of association as developed by the ILO’s supervisory bodies. We seek to understand how different regulatory approaches to these competing public interests produces different outcomes and the potential consequences where protecting other public interests is prioritised over the right to …


Labour Against The Law? Contesting The Restrictive Norms Of Industrial Legality Through Unlawful Strikes, Eric Tucker Jul 2025

Labour Against The Law? Contesting The Restrictive Norms Of Industrial Legality Through Unlawful Strikes, Eric Tucker

Comparative Labor Law & Policy Journal

North American regimes of industrial legality provide workers with protected rights to organize, bargain collectively, and strike. However, they also limit the freedom to strike. Trade unions commonly accept and enforce these limits but at great cost to solidarity and militancy. This article examines the many ways law works against labour by restricting the freedom to strike and explores the practice of unlawful strikes in North America, including recent examples that resulted in successful outcomes. It concludes with reflections on the revival of unlawful strikes as a tactic for rebuilding and remobilizing the North American labour movement. While the article’s …


Strike Law And Workers’ Power Resources In Global Supply Chains And Platform Giants, Judy Fudge, Hila Shamir Jul 2025

Strike Law And Workers’ Power Resources In Global Supply Chains And Platform Giants, Judy Fudge, Hila Shamir

Comparative Labor Law & Policy Journal

The right to strike is a key feature of freedom of association and effective collective bargaining. We consider how the legal regulation of strikes and boycotts affects the power resources available to workers and unions to improve working conditions and workers’ voice in firms, such as global supply chains and platform giants, that utilize network-of-contracts business models. We begin by bringing the literatures on power resources theory and supply chain and platform capitalism into conversation. Treating law as a form of institutional power influencing workers’ ability to exercise other power resources in network-of-contracts business models, we then examine how the …


Turning Up The Heat: The Right To Strike And The Climate Crisis, Jeffrey Vogt, Ruwan Subasinghe Jul 2025

Turning Up The Heat: The Right To Strike And The Climate Crisis, Jeffrey Vogt, Ruwan Subasinghe

Comparative Labor Law & Policy Journal

The negative impacts of climate change on the world of work around the world are serious and certain to worsen. Further, the actions needed to mitigate and adapt to these impacts will be deeply disruptive. In 2015, the tripartite constituents of the International Labour Organisation (ILO) unanimously endorsed the ILO Guidelines for a just transition towards environmentally sustainable economies and societies (reaffirmed in 2023), which includes among its guiding principles the right to freedom of association and, by extension, the right to strike — an intrinsic corollary. This article explores potential bases for a right to strike in the context …


The Last Human Job: The Work Of Connecting In A Disconnected World By Allison J. Pugh, Princeton University Press, 2024, Karen Levy Jul 2025

The Last Human Job: The Work Of Connecting In A Disconnected World By Allison J. Pugh, Princeton University Press, 2024, Karen Levy

Comparative Labor Law & Policy Journal

“I FEEL SO SEEN!” has become a Gen-Z catchphrase for the sense of personal validation when something you experience resonates with your own way of being in the world — say, when you learn that a lyric you’ve always misheard is also misunderstood by someone else, or that a guilty pleasure in which you indulge isn’t unique to you. These days, the phrase is often thrown around light-heartedly online in response to memes or TikTok videos. But the experience of really “being seen” is far from trivial; it’s a form of recognition essential to human functioning and community. Seeing another …