Digital Commons Network^™

Recent Developments In Federal Income Taxation: The Year 2005, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This recent developments outline discusses, and provides context to understand, the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed …

Tyree Tyquan Moy V. Kevin Deparlos

2023 Decisions

USDC for the Middle District of Pennsylvania

Desmond Abernathy V. City Of Philadelphia

2023 Decisions

USDC for the Eastern District of Pennsylvania

Usa V. Keith Redman

2023 Decisions

USDC for the Western District of Pennsylvania

Usa V. Eric Craft

2023 Decisions

USDC for the Middle District of Pennsylvania

Usa V. Angel Rodriguez

2023 Decisions

USDC for the Eastern District of Pennsylvania

Omar Folk V. Prime Care Medical

2023 Decisions

USDC for the Middle District of Pennsylvania

"I Think They're Poisoning My Mind": Understanding The Motivations Of People Who Have Voluntarily Adopted Secure Email, Warda Usman

Theses and Dissertations

Secure email systems that use end-to-end encryption are the best method we have for ensuring user privacy and security in email communication. However, the adoption of secure email remains low, with previous studies suggesting mainly that secure email is too complex or inconvenient to use. However, the perspectives of those who have, in fact, chosen to use an encrypted email system are largely overlooked. To understand these perspectives, we conducted a semi-structured interview study that aims to provide a comprehensive understanding of the mindsets underlying adoption and use of secure email services. Our participants come from a variety of countries …

Learning To See, Capt. (Ret) R.V. Gusentine

Women, Peace, and Security

Learning to See is short for developing a useful strategic awareness and understanding of a dynamic and complex world. Preparing leaders for 21^st Century challenges requires learning environments that are not only safe for honest intellectual inquiry and discourse but that are also richly diverse for fostering new and creative thinking. The Strategic Leaders International Course (SLIC) engages visual, musical, and written art and design in the classroom in order to better explore the human experience and create a learning environment that is conducive to creative thinking and self-discovery. Engaging art – viewing, reading, listening, creating - in the …

Bringing Women To The Helm Of Strategic Plans And Operations In The U.S. Navy, Capt. Christa N. Almonte

Women, Peace, and Security

Understanding the application of strategic planning, adapting problem-solving skills to get at the operational challenges of America’s navy, bridging the civil-military divide, and enhancing international security cooperation is a gender-ignorant process.  Leadership in these essential missions, leadership at the helm of the U.S. Navy, belongs to the self-assured, the professional, the impassioned. To be successful in this as a woman - as in most career fields - takes stamina. The headwinds can, at times, be overpowering. But the sworn duty of the nearly 150,000 women in navy service today is to support and defend the constitution of the United States …

Criminal Justice Reform And The Centrality Of Intent, Cynthia V. Ward

Villanova Law Review (1956 - )

No abstract provided.

Democratizing Tthe Eighth Amendment, Erin E. Braatz

Villanova Law Review (1956 - )

No abstract provided.

Stacking The Deck: How The Eighth Circuit's Decision In United States V. Crandall Threatens The First Step Act's Bipartisan Criminal Justice Reforms, Anthony Passela

Villanova Law Review (1956 - )

No abstract provided.

There's No Place Like Home: The Second Circuit Disturbs Fourth Amendment Protections In Torcivia V. Suffolk County, Jillian E. Sprong

Villanova Law Review (1956 - )

No abstract provided.

North Hudson Realty Corp. V. Ecalp Corp.

All Decisions

No abstract provided.

May 30 Roundtable Update, Jeffrey M. Wice

Elections, Census & Redistricting Updates

No abstract provided.

The Connective Tissue Of Well-Developed Interests: A Case Study Of A Science Research Classroom, Deborah M. Brand

Theses and Dissertations

The purpose of this study was to examine ways that long-term interests in high school students could be inspired and facilitated in educational contexts. In particular, it explored how a high school Science Research (SR) program cultivated belonging and supported autonomy in ways that inspired and promoted well-developed individual interests. This type of interest is characterized by an enduring desire to pursue learning out of an intellectual and emotional need to gain understanding; it drives behavior, motivation, and cognition toward particular activities and ideas. Classroom belonging is derived from this sense of connection and purpose a student feels from the …

Committee Chaired By Maurer Professor To Complete Its Analytical Review Of Hanford Nuclear Reservation Waste Options, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

A committee chaired by an Indiana University Maurer School of Law professor will complete next week its five-year charge to review the analysis performed by a team investigating how best to treat and dispose of low-level waste at the Hanford Nuclear Reservation in Washington.

John Strait Applegate, the James L. Calamaras Professor of Law, has served as chair of the 13-member National Academies of Sciences, Engineering, and Medicine (NASEM) committee since 2018. The committee will conclude its work with a public meeting in Richland, Washington, on June 6. Applegate had previously chaired a prior review of the waste disposal issue …

The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …

Investigating And Mitigating The Harmful Impact Of Precarious Employment On The Health And Well-Being Of New York City Food Workers, Emilia F. Vignola

Dissertations and Theses

Much of the United States (US) food chain – from production to processing, wholesale, retail, and services – is characterized by precarious employment, defined as work with little employment security, inadequate income, and limited rights and protections. Studies show that precarious employment is associated with adverse mental and physical health and well-being outcomes. Separate research indicates numerous health issues in certain segments of the food workforce; little scholarly work has explored the contribution of precarious employment as an upstream driver of these health issues. Gaps remain in our understanding of 1) the health needs and status of workers across the …

Women Peace And Security National Action Plan Implementation In Moldova: Lesson Learned And Good Practices, Dr. Natalia Albu

Women, Peace, and Security

National Action Plans (NAPs) for implementing UNSCR 1325 on Women, Peace and Security (WPS) are relevant for all countries, not only those experiencing armed conflict. The 1325 framework provides Member states a strategic opportunity to leverage women’s human capital in building effective and inclusive security sector institutions. In keeping with its international commitments, the Republic of Moldova determined the need to develop the first National Action Plan in 2018. The process facilitated the creation of several ministerial action plans addressing institutional barriers to gender mainstreaming. Since the implementation of the first NAP, the security environment in and around the Republic …

Defining Social Inclusion For People With Disabilities In Governance: Scoping And Thematic Literature Review, Ismi Dwi Astuti Nurhaeni, Prama Wiratama, Intan Sani Putri, Asbiyal Nurdin, Asal Wahyuni Erlin Mulyadi, Tiyas Nur Haryani, Desiderius Priyo Sudibyo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Consensus on a precise definition of social inclusion for people with disabilities remains elusive. This study aims to systematically review the definition of Social Inclusion for People with Disabilities in Governance (SIPDG) based on the related literature and offer basic theoretical insight into what might be considered relevant for establishing a definition of SIPDG. A scoping review was conducted with a qualitative synthesis of literature from SCOPUS. Articles were identified by final keywords of "social inclusion" AND “disability”*. The search produced 8,305 articles, of which 149 articles were included in the scoping review. A coding method was applied in the …

Collusive Prosecution, Ben A. Mcjunkin, J.J. Prescott

Law & Economics Working Papers

In this Article, we argue that increasingly harsh collateral consequences have surfaced an underappreciated and undertheorized dynamic of criminal plea bargaining. Collateral consequences that mostly or entirely benefit third parties (such as other communities or other states) create an interest asymmetry that prosecutors and defendants can exploit in plea negotiations. In particular, if a prosecutor and a defendant can control the offense of conviction (often through what some term a “fictional plea”), they can work together to evade otherwise applicable collateral consequences, such as deportation or sex-offender registration and notification. Both parties arguably benefit: Prosecutors can leverage collateral consequences to …

Correlated Equilibrium And Evolutionary Stability In 3-Player Rock-Paper-Scissors, William Grant

Department of Economics - Faculty Scholarship

In the game of rock-paper-scissors with three players, this paper identifies conditions for a correlated equilibrium that differs from the mixed strategy Nash equilibrium and is evolutionarily stable. For this to occur, the correlation device attaches more probability to three-way ties and solo-winner outcomes than would result from the Nash equilibrium. The correlated equilibrium is evolutionarily stable because any mutant fares worse than a signal-following player when facing two players who follow their own correlated signals. The critical quality of the correlation device is to make this true both for potential mutants who would disobey their signal and instead choose …

Historical Perspective: Employee/Workplace Services, Bryan Cavins, Bob D. Lee, David L. Groves

Visions in Leisure and Business

A publication from 1959 on evaluation of employee services was used as a secondary source and was analyzed to provide information that may be useful to the employee service/workplace service industry. The primary focus of the publication was on the assessment of organizations operation in terms of quality. The primary focus was on the components of program structure as well as the management elements to achieve success in an employee service program. There was a third component that involved communication and marketing because these are the essential elements that are necessary for bringing quality programs to the attention of employees. …

Dd Slug Migration: Mathematical Model And Numerical Results, Joy Song

Theses and Dissertations

Amoebae are commonly studied to understand embryogenesis, and the best-characterized amoebozoan species is Dictyostelium discoideum (Dd). Dd has a very simple life cycle with a range of developmental stages, among which we are most interested in the stage of a migrating slug. It has been observed that different sizes of Dd slugs maintain a proportional distribution of prestalk cells and prespore cells: prestalk cells occupy the anterior 20% of the slug, while prespore cells occupy the posterior 80%. However, it remains unknown how the migrating slug forms and preserves this anterior-posterior proportional pattern under so many different dynamics including cell …

Royal Assoc. Llc V. Gomez

All Decisions

No abstract provided.

Post-Harvest Eucalyptus Residue Removal Reduces Soil Aggregation And Biological Activities In Central-West Brazil, Karla Nascimento Sena, Thaís Soto Boni, Kátia Luciene Maltoni, Ana Maria Rodrigues Cassiolato, Engil Isadora Pujol Pereira

School of Earth, Environmental, & Marine Sciences Faculty Publications

Tree residue removal from Eucalyptus plantations after timber harvest can reduce soil functioning by reducing the organic matter input. To assess the effects of residue management systems (RMS) on soil aggregation, carbon (C) and nitrogen (N) content, and biological activities, a field trial was conducted in a commercial Eucalyptus plantation (loamy sand soil) in Mato Grosso do Sul, Brazil. The study assessed three RMS: cut-to-length (CTL), tree-length (TL), and bare litter (BL), respectively. After 21 months, undisturbed soil samples were collected and physically isolated into three aggregate-size fractions: large macroaggregates (LM), medium macroaggregates (SM), and microaggregates (MI). Results showed that …

Target Cell-Specific Synaptic Dynamics Of Excitatory To Inhibitory Neuron Connections In Supragranular Layers Of Human Neocortex, Thomas Chartrand, Nikolas L Jorstad, Joseph T Mahoney, Michael J Taormina, Brian Long, Katherine Baker, Trygve E Bakken, Luke Campagnola, Tamara Casper, Michael Clark, Nick Dee, Florence D'Orazi, Clare Gamlin, Brian E Kalmbach, Sara Kebede, Brian R Lee, Lindsay Ng, Jessica Trinh, Charles Cobbs, Ryder P Gwinn, C Dirk Keene, Andrew L Ko, Jeffrey G Ojemann, Daniel L Silbergeld, Staci A Sorensen, Jim Berg, Kimberly A Smith, Philip R Nicovich, Tim Jarsky, Hongkui Zeng, Jonathan T Ting, Boaz P Levi, Ed Lein

Faculty, Staff and Student Publications

Rodent studies have demonstrated that synaptic dynamics from excitatory to inhibitory neuron types are often dependent on the target cell type. However, these target cell-specific properties have not been well investigated in human cortex, where there are major technical challenges in reliably obtaining healthy tissue, conducting multiple patch-clamp recordings on inhibitory cell types, and identifying those cell types. Here, we take advantage of newly developed methods for human neurosurgical tissue analysis with multiple patch-clamp recordings, post-hoc fluorescent in situ hybridization (FISH), machine learning-based cell type classification and prospective GABAergic AAV-based labeling to investigate synaptic properties between pyramidal neurons and PVALB- …

Reflections On Universities, Politics, And The Capitalist State: An Interdisciplinary And Intergenerational Discussion With Clyde W. Barrow, Clyde W. Barrow, Heather Steffen, Isaac Kamola

Political Science Faculty Publications

Since its publication in 1990, Clyde W. Barrow’s book, Universities and the Capitalist State: Corporate Liberalism and the Reconstruction of American Higher Education, 1894-1928, has been a touchstone text for generations of scholars studying higher education. This conversation between Barrow, Heather Steffen, and Isaac Kamola examines the book’s legacy in order to explore how the interdisciplinary study of higher education has changed over the past three decades. In doing so, they examine the space and place of academic knowledge and academic labor, offering an interdisciplinary discussion of critical praxis within the university.