Digital Commons Network^™

Okinawa And The Offshore Island Chain—Eisenhower’S Joint Chiefs And The Foundation Of Strategic Flexibility, Dylan Yachyshen

Naval War College Review

With the end of the Korean War and acceleration of the Cold War, debate in the 1950s over how to posture U.S. forces in the Pacific against threats from the People’s Republic of China focused on what now is known as the first island chain. Decisions hinged on differing interpretations of the concept of “strategic flexibility” and established the foundation of continued U.S. presence in the region today.

Short-Term Solutions, Long-Term Problems—The U.S. Navy’S Approach To Mines During The Tanker War, Matthew Kastler

Naval War College Review

Mine warfare is a persistent threat to naval operations and ocean commerce, and yet it remains a persistent area of underinvestment by the U.S. Navy. The recent history of the Navy’s improvisational approach to emergent mine threats suggests how the Navy might succeed by “preparing to be unprepared” before it faces mines again.

The Riparian Logic Of The Montreux Convention In Turkey’S Black Sea Policy, Daria Isachenko

Naval War College Review

Turkey’s policies often appear at odds with its position in NATO and the broad direction of its allies. These polices become less mysterious when it is understood that Turkey’s strategic imperatives are driven by its unique position as gatekeeper to the Black Sea and the dynamics introduced by the tiered rights granted by the Montreaux Convention.

Management Or Misdirection—Competing Logics For Military-To-Military Contacts Between Great-Power Rivals, Travis Sharp

Naval War College Review

Contacts between militaries have long been viewed as positive, but history demonstrates their potential for exploitation. The intensity of great-power competition requires a more thorough understanding of the logics behind these activities. This novel typology of the different motivations behind pursuing or engaging in contacts with another military suggests how planners and practitioners can best plan how, and whether, to engage with rivals and friends alike.

New Thinking For A New Age—Competing Visions Of American Grand Strategy In The Twenty-First Century, Peter Dombrowski, Simon Reich

Naval War College Review

The contemporary grand strategy debate between deep engagement and restraint is inadequate both to contemporary geopolitical realities and to the strategies American presidents have actually pursued in recent decades. This updated typology of grand strategies sets the stage for a reinvigorated and more informed debate and research program.

President's Forum, Darryl "D-Day" Walker Rear Admiral, U.S. Navy, President, Naval War College

Naval War College Review

No abstract provided.

From The Editors, Jonathan D. Caverley Interim Editor

Naval War College Review

No abstract provided.

Winter/Spring 2025 Full Issue, The U.S. Naval War College

Naval War College Review

No abstract provided.

Reviving The Value Creation Principle In International Taxation, Mohanad Salaimi

Florida Tax Review

This Article aims to clarify the value creation principle and its role in shaping international tax policy that aligns taxation with the location of economic activity. It examines recent developments in international taxation, including aligning taxation with the place of substance, taxing “excess returns” and allocating taxing rights to market jurisdictions, each addressing different aspects of value creation. The Article advocates for a balanced profit allocation method that considers both supply-side and demand-side factors, offering a comprehensive approach to developing a fair and effective international tax framework.

Reforming Business Taxation By Introducing A Resident Owner-Based Business Income Tax (Robit), Savvas Kostikidis

Florida Tax Review

Fighting corporate tax avoidance is not a suitable method to save the integrity of the corporate tax. Rather, more fundamental reform is needed focusing on taxing the individual shareholders at residence. For this purpose, this Article proposes a resident owner-based business income tax (ROBIT).

The ROBIT retains taxation at the entity level but provides for reduced flat tax rates for all business enterprises, taxation only of the rent by introducing an ACE regime, and exemption of inter-company dividends. At the level of the individual shareholder, dividends and capital gains are taxed as ordinary income. Integration takes place via an imputation …

Phantom Tax Loopholes, Emily Cauble

Florida Tax Review

This Article reports the results of a new survey of 726 U.S. adults designed to gauge people’s intuitions about tax law. Survey respondents consider several scenarios. In each scenario, the survey describes two ways that parties to a transaction can achieve their non-tax objectives. The two available routes are equivalent from a non-tax perspective. The survey asks respondents to provide their best guess about whether the two routes will produce the same or different U.S. federal income tax consequences. The survey asks respondents to rate on a five-point scale how confident they are that their answer is correct and to …

The Association Between Fairness And Judicial Decision-Making: Evidence From Tax Law, Jonathan Farrar, Harjot Mehmi

Florida Tax Review

Empirical literature on judicial decision-making has not yet considered the association between the normative value of fairness and judges’ decisions. Using a sample of tax cases at the Tax Court of Canada (2010–2019) containing 4,420 disputes, we investigate whether a litigant is significantly more likely to obtain a favorable outcome if there is a reference to fairness in the court judgment. Compared to disputes without a mention of fairness in the court judgment, disputes with any mention of fairness have a 51% greater likelihood of a successful outcome. Notably, even when a court judgment mentions fairness not clearly in favor …

The Impact Of Sec V. Jarkesy On Civil Tax Fraud Penalties, Bryan T. Camp

Florida Tax Review

On June 27, 2024, the U.S. Supreme Court issued its decision in Securities and Exchange Commission v. Jarkesy. It held that when the SEC sought a $300,000 civil penalty against Mr. Jarkesy for securities fraud, the Seventh Amendment entitled him to a jury trial in an Article III court. The week before, the Tax Court, an Article I court, issued a decision upholding the IRS’s imposition of a $6.3 million civil penalty against a taxpayer for tax fraud. No jury was available. That has been true since 1862: no jury has ever been available to taxpayers facing fraud penalties, …

Global Tax Hubs, Eduardo Baistrocchi

Florida Tax Review

Global tax hubs are the black boxes of the international tax regime (ITR). The driving forces of their strategic interaction with other building blocks of the ITR remain undertheorized. This Article offers the first theory of tax hubs as a two-sided global marketplace. It argues that tax hubs are the matchmakers of the ITR. Indeed, international investors, tax hubs and endpoint jurisdictions play different yet interrelated roles within the same ecosystem, i.e., the two-sided platform. The theory is positive rather than normative. It aims to explain how the creeping marketization of the ITR, as part of international law, has been …

Unraveling Legal Antinomies: Key Insights From The 2024 Simultaneous Regional Head Election, Rizki Ramadani, Muhammad Nur, Wahida Wahida, Muhammad Rinaldi Bima

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

In 2024, Indonesia held simultaneous regional head elections on the same day across the country, in contrast to the traditional patterns of regional head elections held in succession. Simultaneous regional head elections were held to increase stability and efficiency. However, there are several drawbacks, such as creating a vacancy in regional head positions that necessitates the appointment of an acting head and even forcing some permanent regional heads to step down before their terms are up. This study examines the contradictions in the 2024 simultaneous regional head election policies using the antinomy perspective. The study reveals two fields of legal …

Traditional Knowledge Management: Community Understanding And Government Strategic Steps To Strengthen Aceh's Economy, Yulia Yulia, Herinawati Herinawati, Raudhatul Jannah, Siti Sara Safina

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Policymakers worldwide find the idea of traditional knowledge as local wisdom intriguing. Traditional knowledge is derived from society's intellectual activities developed based on experience and observation. The people of Aceh, one of Indonesia’s provinces, have diverse traditional knowledge related to geographical indications. It presents a potential for economic improvement. This study used empirical legal analysis methods with primary and secondary data to investigate the understanding and management of traditional knowledge in Aceh. The primary data were obtained through respondent interviews, while the secondary data were gathered through a literature study. The collected data was subsequently verified, categorized, reduced, checked for …

Reconceptualizing Local Wisdom Values In Regulations For Micro And Small Enterprises In Maluku To Support Local Economic Development, Isis Ikhwansyah, Ema Rahmawati, Yosia Hetharie

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This study seeks to examine and evaluate the efficacy of implementing the principle of "Bhinneka Tunggal Ika" (unity in diversity), which embodies local wisdom, in the governance of micro and small enterprises in Maluku Province as an aspect of local legal development. The principle of Bhinneka Tunggal Ika needs to be incorporated into laws and regulations, particularly regional legal mechanisms related to micro and small enterprises, in compliance with the Law on the Formation of Legislation. In Maluku's legal landscape, many regional legal products pertaining to micro and small enterprises fail to incorporate the principles of local wisdom into their …

The Uk-Rwanda Migration And Economic Development Partnership Based On International Refugee Law, Fransiska Ayulistya Susanto

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

On April 14, 2022, British Prime Minister Boris Johnson announced intentions to deport Rwandan asylum seekers arriving by small boats. Under this arrangement, individuals who sought protection but were later deemed unsuitable and undesirable by the UK would be re-transported to Rwanda, where Rwandan authorities would review their claims. This Policy was rejected by several asylum and refugee organizations, which argued that it was inhumane and would only imprison asylum seekers before sending them to countries where they faced torture or persecution. This study employed sociolegal analysis and combined doctrinal research with an empirical approach. It used secondary sources, such …

Indonesian Constitutional Court’S Moral Legitimacy: A Dworkinian Rights-Based Defense, Prisilia Kornelia Moonik

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This study discusses the moral legitimacy of constitutional adjudication in general, with a particular focus on the Indonesian Constitutional Court. Moral legitimacy is crucial as it justifies the necessity of Constitutional Court—not merely because of its existence is stipulated by the 1945 Constitution. This issue is also discussed in response to the legislature’s (the People’s Representative Council) adverse reactions to the Constitutional Court, including efforts to weaken its authority. Additionally, moral legitimacy is also related to the well-known critique of constitutional adjudication: the counter-majoritarian difficulty. This study draws on Ronald Dworkin Rights-Based Theory, which defends constitutional adjudication as a means …

Robot Prosecutors And The Future Of Criminal Justice In Indonesia: Innovation, Ethics, And Legal Implications, Kurnia Dewi Anggraeny, Zico Junius Fernando, Kasmanto Rinaldi

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Robot prosecutors represent the integration of robotic technology and artificial intelligence (AI) into the traditional role of a prosecutor, reflecting the global trend towards automation and the application of technology within the legal system. This concept is no longer merely a theoretical; it has begun to materialize in certain jurisdictions. For instance, China has emerged as a pioneer in this field by successfully developing an innovative AI program capable of not only of identifying crimes through detailed data analysis but also of filing appropriate lawsuits. This progress underscores the immense potential of this technology to enhance efficiency and accuracy in …

Legal Protection Vs. Nuisance Messages In Online Transportation Application Services: The Right To Object As A Solution?, Patricia Edina Sembiring, Ahmad M. Ramli, Laina Rafianti

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Nuisance messages, a form of unsolicited communication, often occurs between drivers and users of online transportation application services. The transmission of such messages represent a violation of privacy, infringing upon users' autonomy to control the information they receive and potentially causing both psychological and physical harm. Despite the fact, Indonesian law lacks explicit normative regulations addressing nuisance messages. Facing this condition, online transportation application services must must ensure user safety by providing a mechanism for users to object and avoid receiving such messages. This study aims to address two primary questions. Firstly, what forms of legal protection are currently available …

Editorial Board And Call For Submissions

Journal of Graduate Education Research

No abstract provided.

Galvanizing Community, Support, Well-Being, And Self-Efficacy: Supporting Doctoral Candidates Throughout The Dissertation Writing Process, Njeri M. Pringle, Jamie L. Workman

Journal of Graduate Education Research

Recent data published by the Council of Graduate Schools indicates approximately 40% of students who begin doctoral coursework do not complete their degree. This asserts the need for graduate schools to examine ways in which they can support their doctoral student population, particularly through the dissertation writing process. The purpose of this autoethnographic study was to explore two methods of dissertation writing support: a dissertation writing group sponsored by a graduate school and independent dissertation coaching services. The article highlights key findings from each support system and provides implications for dissertation writing group facilitators, dissertation coaches, and graduate schools.

The Emergence Of Ai Chatbots In Education, Trek Martin

Journal of Graduate Education Research

The recent advent of popular AI applications in educational contexts has sparked renewed interest in the question of AI and guided learning platforms as teaching tools. What are the possibilities for learning? In the attempt to answer that question, limitations of the field must be brought to full attention, as well an understanding of whether or not those limitations will continue into the immediate future; this research examines the technical evolution of artificial intelligence in education, from early symbolic reasoning systems to modern machine-learning-based chatbots. It then examines that evolution in terms of the key challenges it faced throughout, and …

Pandering With Worksheets: Graduate Professors’ Pedagogies, Chris Mayer

Journal of Graduate Education Research

This exploratory, arts-based study investigates how three tenured professors in a humanities department conceptualize graduate-level teaching and envision their ideal graduate classrooms. Through semi-structured interviews, qualitative coding, and arts-based interpretation, the study identifies three key tensions in their pedagogical thinking: balancing independence and structure, the stigma surrounding “undergraddy” approaches, and valuing long-term intellectual struggle as a means to master threshold concepts. Despite clear visions for ideal pedagogies, professors face significant barriers to implementing them, including time constraints and entrenched norms about what graduate education “ought” to look like. Findings suggest that despite strong pedagogical insight, professors struggle to bridge the …

Understanding Black Students Experiences Through Faithcrit, P. J. Welch, Timothy P. Westbrook, Larissa Malone

Journal of Graduate Education Research

Abstract

Many faith-based higher education institutions have sought to improve the experiences of Black students. Yet, they often fail to understand Black students' unique experiences. What are the experiences of Black students at a Christian higher education institution? This qualitative study explores the experiences of Black students at one Christian higher education institution, focusing on their social experiences, retention strategies, and faith in their academic journey. Black alumni and current students were interviewed about Black students' experiences and retention at a Christian institution. This study utilizes the theoretical lens of FaithCrit, a new branch within critical race theory that delves …

“We Are Swans:” An Ecological Analysis Of U.S. International Students’ Experiences Of Higher Education Satisfaction, Eunsong Park, Corey S. Shdaimah, Yao Wang

Journal of Graduate Education Research

International students make important contributions to the US academic landscape and broader society; however, their numbers continue to decline in the face of an unwelcoming and unsupportive environment compared to their counterparts worldwide. This manuscript presents findings from a student satisfaction survey (n = 423) that included both multiple-choice and open-ended questions. We used the ecological model and the Spanning Systems Model as a framework, looking at how individual, community, institutional, and larger societal factors impacted the experiences of international students in the US. For quantitative analysis, hierarchical multiple linear regressions were conducted to examine factors associated with student satisfaction. …

Unmasking First-Generation Graduate Students’ Strengths: An Exploratory Literature Review, Hannah K. Walker, Latosha R. Hays, Trey Massingill, Akaari L. Gallagher, Evan W. Faidley

Journal of Graduate Education Research

First-generation graduate students encounter unique challenges in higher education, navigating systemic barriers and the hidden curriculum of graduate studies. These students rely on their strengths, such as resilience, adaptability, and cultural capital, to overcome inequitable access to resources and feelings of marginalization. This exploratory literature review examines the intersectionality of identities among first-generation graduate students and their implications for navigating academic and social barriers. The authors highlight research and practices that foster a sense of belonging and cultivate community support for the sake of deconstructing the hidden curriculum. Recommendations for policy, policy, and theorical application are provided for administrators and …

Front Matter

Journal of Graduate Education Research

No abstract provided.

Full Issue

Journal of Graduate Education Research

No abstract provided.