Digital Commons Network^™

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

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

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

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

2025 Decisions

Agency

Usa V. Jonathan Michael

2025 Decisions

USDC for the District of New Jersey

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

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

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

Montana Law Review

No abstract provided.

The Indigenous Land Struggles Amidst The Pressures For Change In The Lake Toba Areas Of North Sumatra, Indonesia, Betty B. S. Naibaho, Shew-Jiuan Su

Forest and Society

Many Masyarakat Adat (Indigenous People), including those in the Lake Toba areas of North Sumatra, Indonesia, struggle to protect their rights to land and resources. This article examines the agencies and dynamics of indigenous-land-related development in Lake Toba amidst modernization, focusing on their roles, relationships, perceptions, interests, and strategies. Semi-structured interviews using snowball sampling were conducted with Indigenous People around Lake Toba, local NGOs, and local government representatives. Five key groups were identified in the process of procuring Indigenous land use rights for the Toba Batak ethnic group: tribal leaders (elders), community members, land dealers, local government, and NGOs. The …

The Patchwork Quilt Of Global Mangrove Conservation: Mapping The Landscape Of International Treaties, Pradip Kumar Sarker, Md Faisal Abedin Khan, Fredy Polo Villanueva, Lukas Giessen

Forest and Society

Mangroves at the land-sea interface offer invaluable goods and services through their unique ecosystem. Society has responded by developing governance mechanisms to manage these resources sustainably, which is crucial for societal well-being. The global environmental governance landscape is a complex network of treaty-based regimes addressing various ecological challenges. This study aims to examine the treaty-based regimes governing mangrove conservation, systematically mapping and identifying authoritative global mangrove regimes. It analyses the fragmentation scale regarding synergies, conflicts, and neutral relationships between global environmental treaties. Online scoping reviews and content analysis revealed that the Ramsar Convention serves as the legal authority of the …

Rhythms For Living: Fluid Cultural Adaptations Within The Dynamic Watersheds Of Eastern Indonesia, Cynthia Twyford Fowler, Blajan Konradus, Sri Widinugraheni, Agustinus Gergorius Raja Dasion

Forest and Society

Tectonics literally and figuratively create rhythms for living in the seismically active nation of Indonesia where shifting plates generate landforms around which cultures construct their homelands. Eastern Indonesian communities who have built their societies around the region’s dynamic watersheds have constructed traditional ecological knowledge and place-based skills for accessing freshwater. What is the water-related knowledge and skills of Indigenous societies who live in the tropical monsoon climate zone of Nusa Tenggara Timur Province (NTT)? How have communities living on Sumba Island in southern NTT adapted to their homelands where they find water to pose the most difficult challenge to survival? …

The Guardian Of East Borneo: Indigenous Women In Gender Equality, Local Culture, And Language Preservation In The Surrounded Area Of Indonesia's New Capital City, Famala Eka Sanhadi Rahayu, Nita Maya Valiantien, Alamsyah Alamsyah, Setya Ariani, Ester Lina

Forest and Society

This research aims to reveal the position of indigenous women in Indonesia’s capital city in terms of gender equality, culture, and local language preservation. The research is done through semi-structured interviews and analyzed using a phenomenological approach. There are 19 participants selected from two indigenous ethnicities: Dayak, and Paser. The participants reveal that gender equality has long been applied in their community, which can be seen from the equality of education, jobs, domestic affairs, rituals, and representation in government or organization. Furthermore, the findings demonstrate the crucial role of women in preserving culture and language, as they serve as initiators, …

Signifying The End Of Swidden? An Analysis Of Vocabulary Of The Fallow Stage Among A Kalimantan Indigenous Group, Indonesia, Syamsul Rijal, Muhammad Hasyim, Lukman Lukman, Ery Iswary

Forest and Society

This study examines how the Dayak Tunjung community in East Kalimantan, Indonesia, employs linguistic classifications to structure and transmit ecological knowledge within a traditional swidden agricultural system. It focuses on the vocabulary used to denote fallow stages and analyzes how generational shifts in language use reflect broader socio-ecological transformations. Data were collected through 16 semi-structured interviews and participant observation in Linggang Melapeh Village, stratified by age and occupation to capture intergenerational dynamics. The findings reveal that older generations retain a detailed lexicon tied to ecological succession and customary land practices, while younger members increasingly adopt shortened fallow cycles and show …

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. …

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

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

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

Montana Law Review

No abstract provided.

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

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

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

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

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

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 …