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Assessment Of Student Leadership Training Program Based On Student Leaders Perceptions: Case Of A Private Secondary School In Zimbabwe., Constance Chifamba, Florence Zimunya

Adventist Human-Subject Researchers Association

The purpose of this was to evaluate the effectiveness of Student Leadership training program carried out for the newly elected student leaders of a private secondary school in Zimbabwe. A qualitative descriptive case study was used in this study. Ten 10 student leaders were purposively selected from a total of 24 student leaders. In-depth interviews were used to solicit the student leaders’ perceptions on the effectiveness of the student leadership training offered to the newly elected student leaders. Data collected was analysed using thematic Analysis. Findings of the study indicate that the student leadership program was deemed effective as it …

Gender Difference On Internal Equity: Evidence From The Hospitality Industry In Ghana, Patricia Peprah

Adventist Human-Subject Researchers Association

It is a hypothetical position that employees in the hospitality industry in Ghana experience salary disparities based on the gender of the employee. Pay disparities exist because of unconscious biases in areas such as hiring, promotions, performance reviews, and salary decisions. This quantitative association study adopted a self-constructed research instrument to measure internal equity pay and randomly selected 350 respondents in the hospitality industry in Ghana to answer the research questionnaires.

Charities And The Constitution: Evaluating The Role Of Constitutional Principles In Determining The Scope Of Tax Law's Public Policy Limitation For Charities, David A. Brennen

Florida Tax Review

The judicial assault on constitutionally permissible social justice efforts including affirmative action for minorities and ending discrimination against homosexuals continues. Through the rubric of “neutrality,” “equality” and “free expression,” courts today are using constitutional law principles to arrest efforts by state and federal governments either to (1) remedy present effects of historical discrimination or (2) end current discrimination. Accordingly, various federal circuit courts have interpreted Equal Protection Clause strict scrutiny as prohibiting government from considering race as a factor when making university admissions decisions or granting scholarships. Thus, it is not inconceivable that the Supreme Court might soon rule that …

Watchdogs That Failed To Bark: Standards Of Tax Review After Enron, Harold S. Peckron

Florida Tax Review

Enron Corporation, which was the seventh-largest U.S. corporation prior to its collapse, will long be a case study on various corporate governance and ethical failures. But the most frightening aspect of Enron is that it was never designed or intended to be a massive fraudulent scheme from its inception, unlike many substantial financial frauds.

It began by simply trading energy futures and eventually expanded to trading futures in commodities well beyond the company’s expertise. To continue its positive financial performance, the company required its advisors to develop “blowback” strategies ensuring continued stock price appreciation.

These so-called “strategies” were largely concerned …

Recent Developments In Federal Income Taxation: The Year 2001, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This current 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 year 2001. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail; only the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to the extent that they have either led to administrative rulings and regulations or have affected previously issued rulings and regulations otherwise covered by the outline. The outline focuses primarily …

Normative Capital Cost Recovery For A Realization-Based Income Tax, Charles T. Terry

Florida Tax Review

This article takes a middle ground and asks whether a realization-based income tax (RBIT) base has intrinsic or normative structural and accounting principles that indicate a third direction for U.S. cost recovery policy to take. In the context of capital-financed, short-lived, and completely wasting assets this article answers that question in the affirmative.

This article assumes that normative capital cost recovery principles for a realization-based income tax base may be determined by extrapolating from a deep analysis of the capital formation, capital recovery and realization principles just described. This article does not treat these principles merely as practical deviations from …

The Good, The Bad, And The Ugly In Post-Drye Tax Lien Analysis, Steve R. Johnson

Florida Tax Review

In December 1999, the Supreme Court decided Drye v. United States. The Court's unanimous opinion should infuse tax lien litigation with greater clarity and precision.

This article explores whether this promise is being realized. Although Drye was decided only fairly recently, several dozen lower court cases have applied it. Have they done so well? Part II of this article describes Drye and contemporary tax lien analysis in light of it. Part II assesses whether Drye changed the law or just clarified what had been the law but often was misunderstood. Although ammunition exists to fight for either interpretation, I …

It Does Not Compute: Copyright Restriction On Tax Deduction For Developer’S Donation Of Software, William A. Drennan

Florida Tax Review

This Article will consider: (i) the various types of intellectual property rights and the methods for transferring those property rights to charity; (ii)the tax consequences to a charity exploiting those rights;(iii) the various restrictions that apply when claiming an income tax charitable deduction; (iv)the application of the current income tax rules to charitable gifts of patents, trade secrets, trademarks and copyrights in general;(v) the tax treatment of an amateur software developer’s donation of computer software to charity under current law and the proper tax treatment of such donations; and(vi)proposals to change the current rules so that an amateur software developer …

Fairness In International Taxation: The Ability-To-Pay Case For Taxing Worldwide Income, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

Florida Tax Review

The ability-to-pay fairness concept is a key factor underlying the historic U.S. policy of relying principally on the income tax to finance federal government expenditures. Indeed a major justification for this reliance, as opposed to significant dependence on consumption levies, is that the income tax is a system for spreading the costs of government in a way that advances fairness by giving substantial deference to comparative ability-to-pay.

Consequently, one would expect tax policy analysts to routinely examine the equity implications of international income tax rules by applying the fairness criterion with the same rigor as in the domestic context. But …

Equity And The Article I Court: Is The Tax Court’S Exercise Of Equitable Powers Constitutional?, Leandra Lederman

Florida Tax Review

Perhaps legislative courts are overlooked because they have no clear place in the study of constitutional law; it is Article III of the Constitution that grants the judicial power of the United States to the United States Supreme Court (Supreme Court)and inferior courts such as the United States Courts of Appeals and the District Courts. Yet Article I courts perform the traditional judicial function of resolving controversies by applying the law to the facts and rendering an opinion. In fact, they resemble Article III courts in most respects, except that their judges lack the salary and tenure protections of Article …

Avoiding Phantom Income In Bankruptcy: A Proposal For Reform, Gregory L. Germain

Florida Tax Review

This paper explores the limitations and uncertainties of the current methods available to accrual method and cash method bankruptcy debtors to attempt to avoid taxation on phantom income which is earmarked for the payment of creditor claims, and points out the need for regulatory reform.

Recent Developments In Federal Income Taxation: The Year 2000, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This current 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 year 2000. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail; only the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to the extent that they have either led to administrative rulings and regulations or have affected previously issued rulings and regulations otherwise covered by the outline. The outline focuses primarily …

Contengencies And The Estate Tax, Wendy C. Gerzog

Florida Tax Review

Currently, the treatment of contingent interests for estate tax purposes varies depending on what Code section is applicable. Consequently, there are instances when contingent interests are included in decedent's gross estate at different values. That is, some are included at the full fair market value of the property; some are included at a value discounted to reflect probabilities; and some are excluded altogether.

Inclusion with valuation adjustments, i.e., a purely mathematical rule, provides the most even treatment of contingencies. With such a rule, the remoteness or minimal value of a contingency is reflected in the general rule of discounting for …

The Widening Gap Under The Internal Revenue Code: The Need For Renewed Progressivity, Vada Waters Lindsey

Florida Tax Review

Many of the lowest income taxpayers receive substantial benefit in the form of the earned income tax credit. The middle class taxpayers are able to exploit many tax incentives, including mortgage deductions, Roth IRAs and educational IRAs. The wealthy benefit from the favorable capital gain tax rates. This country’s tax system has always been based upon a progressive structure. Additional steps need to be taken to ensure progressivity between the lower to middle income taxpayer and higher income taxpayers and to counter other tax benefits provided to the higher income taxpayers that have resulted in a flatter tax structure. Additional …

What Is Inquiry-Based Mathematical Learning?, Suzanne Marie Killian

2023 Symposium

To make schools accountable for the education and learning they provided for their students, updating the Elementary and Secondary Education Act with the No Child Left Behind Act created a ripple effect of damage to student learning. This kind of pressure on schools and students puts more focus on students getting good grades than focusing on effort. Lack of effort created bad habits and poor study skills, especially in mathematics. Recent studies state that math proficiency in the U.S. is 38% and 50% in Washington state (Public School Review, 2023). This type of learning outcome cries for help on how …

Telehealth Fraud And Abuse Before And “After” The Pandemic: Are Things Going To Get Better?, Natalia Shamuel

DePaul Journal of Health Care Law

Telehealth and telemedicine have become increasingly useful to both patients and health care providers. The ease and comfort of attending a doctor’s appointment in the comfort of one’s own home made telehealth and telemedicine convenient, safe, and effective options for seeing a doctor during the height of the COVID-19 pandemic. However, with increased usage of telehealth and telemedicine came increased health care fraud and abuse. With increased health care fraud and abuse came increased regulations, both on the federal and state levels. This Note provides a brief analysis of health care fraud and abuse in the telehealth and telemedicine space. …

The Future Of Healthcare Is Generic: Expanding Hatch-Waxman To Equitably Regulate The Healthcare Products Industry, George Encarnacion Jr.

DePaul Journal of Health Care Law

This article serves to address the statutory disconnect in the healthcare industry regarding generic products. There has been marked success in the generics market pertaining to pharmaceutical drugs, but the same cannot be said for medical devices and, in more recent times, biosimilars. The end result for consumers is higher product prices, limited access of care, and a more burdensome healthcare system. This article explores the statutory history of drug and medical device approval and production. It also explores differences between modern regulation of generic drugs and generic medical devices, focusing on key issues of FDA approval, consumer safety and …

The Relevance Of Fda Regulation In Medical Device Product Defect Cases, Edward Correia

DePaul Journal of Health Care Law

Medical device product cases typically involve a jury determination whether a product is unreasonably dangerous. If the product has been cleared for marketing by the Food and Drug Administration, it has been through an extensive regulatory process in which the safety of the product is potentially reviewed by experts. Nevertheless, a number of courts have concluded that juries should not hear about FDA regulation in making factual findings regarding liability and damages.

What the FDA concludes about the safety of a product can be extremely relevant to juries in deciding whether to find there was a defective product and whether …

Calling Their Bluff: Misplaced Loyalty Is A Problem For Gamblers, Jonathan Ross Gilbert, Marla B. Royne Stafford, Leonard Hostetter

International Conference on Gambling & Risk Taking

Abstract

Due to the ubiquity of casinos, both brick and mortar and online, problem gambling has emerged as a significant public health issue. It is estimated that 30% - 50% of all casino revenues are generated from problem gamblers who tend to be disproportionately male, young, and minority group members (Welte et al. 2014). Although prior research has examined the mediating role of gambling behaviors in the relationship between casino marketing strategies and problem gambling, it is not clear what role casino loyalty programs play in predicting problem gambling, particularly in underserved and minority populations. Prentice & Wong (2016) examined …

A Game-Theoretic Analysis Of Baccara Chemin De Fer, Ii, Stewart N. Ethier, Jiyeon Lee

International Conference on Gambling & Risk Taking

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Mapping The Conceptualization Of Gender In Gambling Literature, Abu Saleh Mohammad Sowad

International Conference on Gambling & Risk Taking

This study maps the existing conceptualization of gender in peer-reviewed gambling scholarship to locate areas of future inquiry for a comprehensive understanding of the relationship between gender and gambling. In this study, we located the literature relevant to the conceptualization of gender in gambling published between 2000-2020 by searching eight academic databases using Boolean operators and various key search terms, yielding 31,533 results. After a thorough screening based on inclusion/exclusion criteria and excluding duplicates, we located 2,532 journal publications that addressed gender and gambling. Among them, 53.4% used gender as a descriptive demographic variable, 44.3% explored the comparative analysis between …

Problem Gambling, General-Strain Theory, And Gender, Michelle Malkin

International Conference on Gambling & Risk Taking

Prior research identified a host of factors that increase the likelihood that an individual will become a problem gambler, most of which would be identified by criminologists as “strains” under the framework of General Strain Theory (GST). Yet, GST has not been widely used as a possible explanation for why people become problem gamblers. In addition, there has been little examination of how gender interacts with those variables to affect problem gambling. In this research, I display how propositions from GST provide a framework for understanding why people become problem gamblers and whether gender is a moderating factor in this …

Problem Gambling Severity And Lgbtq+ Status: Evaluating Influence Of Age And Comorbid Mental Health And Substance Use Problems, Jackie Stanmyre, Lia Nower, Michelle Malkin, Ryan Dimeglio

International Conference on Gambling & Risk Taking

Abstract: This presentation will explore the relationship between LGBTQ+ identification and risk for problem gambling. Research has long identified in sexual minority groups higher rates of most mental health indicators, including anxiety, depression, suicidality, and substance misuse. However, little attention has focused on their risk of developing gambling problems. This study used an epidemiological sample of adults (N = 3,414), 6% of whom identified as LGBTQ+ (n = 216). Bivariate comparisons found those who identified as LGBTQ+ had significantly higher problems with gambling, alcohol, drugs, anxiety, depression, and a wide range of behaviors (e.g., binge eating, pornography …

Stoner Nation: The Impact Of Cannabis Use On Gambling Behavior, Jeffrey Marotta Phd, Glenn Yamagata, Greta Coe

International Conference on Gambling & Risk Taking

Abstract:

Nearly 40 U.S. states have legalized marijuana use in some form and there are current efforts at the Federal level to reclassify cannabis from its status as a Schedule I drug, the classification meant for the most dangerous substances, to a less restrictive substance. Reclassification would be a first step toward wider legalization, a move backed by most Americans. Because Oregon was an early adopter of legalized recreational cannabis use and has widespread access to more forms of legalized gambling than most states, Oregon could be considered a proving ground for studying the interaction between gambling behaviors and widespread …

Problem Gambling In Chile: A Comparison Between Pre And Post Pandemic Behavior 2018-2022, Juan Oyanedel Dr., Mariela Huenchumilla Ms

International Conference on Gambling & Risk Taking

The COVID-19 Pandemic involved several behavioral changes in the world’s population. Extended periods of isolation were one of its most defining features of it. These changes affected people's relationship with gambling, both in terms of access and socialization processes associated with it. Asocial gambling is one of the features of problematic gambling, and it was particularly fit to grow in the framework of long periods of isolation.

The article reports the differences in the prevalence of problem gambling in the general Chilean population as well as the changes in the characteristics of gamblers between 2018 and 2022. The study uses …

How Confusing! Resolving The Three-Way Circuit Split On The Nominative Fair Use Doctrine, Eric W. Walker

Akron Law Review

Trademark defenses such as descriptive fair use have been codified in the Lanham Act for decades. Despite the practical necessity of nominative fair use, it has yet to be codified into the Lanham Act. While the Supreme Court has offered guidance on descriptive fair use, there is currently no such guidance with respect to nominative fair use. Currently, our best guidance is a confusing three-way Circuit Split on how to approach nominative fair use. Other circuits have largely remained uncertain in how to approach the doctrine or have outright avoided using the doctrine. In analyzing the intricacies of nominative fair …

The Scrivener's Error: How Bankruptcy Judges Overrule Health Experts On Medicare Decisions, Nicolas C. Oehler

Akron Law Review

There is a circuit split over the interpretation of 42 U.S.C. § 405(h), which requires providers to exhaust their remedies with the Department of Health and Human Services (HHS) before proceeding to court. This split originates from a recodification that omitted several jurisdictional grants from § 405(h), leaving courts to decide whether to continue interpreting the statute as Congress intended or begin interpreting the statute’s plain language. Complicating this split, a backlog of claims in HHS’s appeal systems prevents speedy adjudication. This delay leaves providers searching for other adjudicatory options for their Medicare claims, such as bankruptcy courts.

As initially …

Keeping The Faith: How The Fourteenth Amendment Should Protect Against Faithless Electors, Jennifer A. Cranmer

Akron Law Review

Every four years, citizens across the United States vote for a presidential candidate. However, those citizens are actually voting for electors who then vote for the president in the Electoral College on the citizens’ behalf. Electors become faithless when they do not vote for the candidate that they were pledged to vote for. In Chiafalo v. Washington, the Supreme Court upheld the validity of states enacting strict faithless elector laws that require electors to vote for the candidates they were pledged to vote for and impose penalties on electors who fail to do so. Yet many states have failed …

A Contractual Approach To Choice Of Law Rules For Forum Selection Clauses, Shahar Avraham-Giller

Akron Law Review

A common practice in commercial agreements is to include a clause setting out where litigation will take place in case of a dispute between the contracting parties (a “forum selection clause”). The natural expectation of parties using such clauses is that in the event of litigation between them, this stipulation will be treated the same way as other contractual stipulations, including in the context of conflict of laws. According to the general principles of choice of law rules for contracts, the law of the contract should govern the validity and interpretation of forum selection clauses. In the case of a …

An Essay On Drafting Evidence Legislation And Rules: Challenging The Conventional Wisdom, Edward J. Imwinkelried

Akron Law Review

There have been numerous major efforts to reform and codify American Evidence law. The efforts include the Model Code, the Uniform Rules, the California Evidence Code, and, of course, the Federal Rules of Evidence. The various reform initiatives have attempted to create “an evidence bible for busy trial judges and attorneys.” Of course, to resolve the many common-law splits of authority, the reformers faced substantive evidentiary questions: Should the opponent be permitted to impeach by cross-examining about a bad act that has not resulted in a conviction? Should there be a learned treatise hearsay exception? And should a presumption disappear …