Business Commons^™

The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom

Faculty Working Papers

The Article offers a new perspective on the way international income tax has developed from its nascency, 85 years ago, to the present day. Its main claim is that, due to the lack of a clear normative tax agenda, trade considerations unduly eroded the income tax base. Such trade considerations highlight the importance of reducing tax obstacles on trade and investment to liberalize and integrate international markets. These considerations penetrated international income tax discourse during the Cold War period, when liberalizing trade was part of a broader western agenda to establish dominance through the liberalization of international markets. The Article …

Phased Retirement And The Age Discrimination In Employment Act: Legal Standards And Risks, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Under current law there is no definition of “phased retirement.” However, employers currently devise a variety of ways in which to implement such programs -- by either allowing critical employees to reduce their schedules rather than retire or by allowing retired employees to return as independent contractors. In either case, employers who implement either formal or informal phased retirement programs must make sure that such programs comply with the Age Discrimination in Employment Act (ADEA).

Bong Hits 4 Jesus And Tinkering With Tinker, Edward J. Schoen, J. S. Falchek

Rohrer College of Business Departmental Research

No abstract provided.

Ua96/4 Southern Normal School Departmental Records, Wku Archives

WKU Archives Collection Inventories

Records created by and about individual departments of the Southern Normal School. The series contains brief information regarding athletics, business courses and music.

Santa Clara Magazine, Volume 50 Number 3, Winter 2008, Santa Clara University

Santa Clara Magazine

12 - ONE GOLD...AND A HOST OF MEMORIES By Ann Killion. A Beijing Olympic scrapbook.

16 - GOD AND WOMAN AT YALE By Steven Boyd Saum. For more than 300 years, the role of Yale University’s chaplain has never been filled by a woman, a layperson, or a Catholic—until now. Meet Sharon M. K. Kugler ’81.

20 - WITH RENEWED VIGOR AND ZEAL By Michael G. Boughton, S.J. How six decrees define the mission of the Society of Jesus in the years to come.

22 - LIBERTY AND THE PURSUIT By Michael S. Malone ’75, MBA ’77. Without meaning to, …

Vol. Vi, Tab 38 - Ex. 35 - Rosetta Stone Dtc (Direct To Consumer) Report 2008, Rosetta Stone

Rosetta Stone v. Google (Joint Appendix)

Exhibits from the un-sealed joint appendix for Rosetta Stone Ltd., v. Google Inc., No. 10-2007, on appeal to the 4th Circuit. Issue presented: Under the Lanham Act, does the use of trademarked terms in keyword advertising result in infringement when there is evidence of actual confusion?

Vol. Vi, Tab 38 - Ex. 34 - Rosetta Stone Competitive Analysis, Rosetta Stone

Rosetta Stone v. Google (Joint Appendix)

Exhibits from the un-sealed joint appendix for Rosetta Stone Ltd., v. Google Inc., No. 10-2007, on appeal to the 4th Circuit. Issue presented: Under the Lanham Act, does the use of trademarked terms in keyword advertising result in infringement when there is evidence of actual confusion?

The Reformed Cfius Regulatory Framework: Mediating Between Continued Openness To Foreign Investment And National Security, George S. Georgiev

Articles

No abstract provided.

Understanding The ‘Corporate’ In Corporate Social Responsibility, Barak D. Richman, Aaron K. Chatterji

Faculty Scholarship

No abstract provided.

Jessica Burley On The Poor Always Pay Back: The Grameen Ii Story By Asif Dowla And Dipal Barua. Bloomfield, Ct: Kumarian Press, Inc. 2006. 320pp., Jessica Burley

Human Rights & Human Welfare

A review of:

The Poor Always Pay Back: The Grameen II Story by Asif Dowla and Dipal Barua. Bloomfield, CT: Kumarian Press, Inc. 2006. 320pp.

Indian Gaming On Newly Acquired Lands, Erik M. Jensen

Faculty Publications

This symposium article examines the meaning of the term Indian lands - the lands that might become sites for Indian gaming-in the Indian Gaming Regulatory Act of 1988. At its core, the term is unambiguous: it includes reservations and other lands that, at the time of IGRA's enactment, were held in trust by the United States for the benefit of American Indian nations. But Indian lands can include much more. Indeed, it is possible for real estate having only the most tenuous historical connections with a tribe (perhaps having no connections at all) to become Indian lands. The treatment of …

If Ethanol Is The Answer, What Is The Question, Peter Z. Grossman

Scholarship and Professional Work - Business

Since 2005, in the face of rising oil and gasoline prices, many Americans have looked to plant-based fuels, particularly ethanol, as the "answer" to our energy dilemmas. Section III examines the issues connected specifically to ethanol, how market forces as well as government subsidies have worked to make corn-based ethanol economically viable at times, why that viability has been lost in recent months even with subsidies, and further, why ethanol from corn on the scale the legislation demands is impractical. Clearly it would be technically possible to produce the mandated 15 billion gallons of ethanol, and distilling capacity will nearly …

Taxation And Doing Business In Indian Country, Erik M. Jensen

Faculty Publications

Furthering investment in Indian country (a term that includes, but is not limited to, reservations) is an important goal, but potential investors are hesitant - and with reason. One disincentive to invest is uncertainty about tax liability. Understanding taxation in Indian country requires knowledge not only of traditional tax law, but also of American Indian law principles dating from the early nineteenth century, and not many practitioners are up to that task. This article tries to make sense, as much as is possible, of the doctrines that have developed over the centuries.

The article first discusses some basics: the concept …

An Assessment Of The Impact Of The Sarbanes-Oxley Act On The Investigation Violations Of The Foreign Corrupt Practices Act, Karen Cascini, Alan L. Delfavero

WCBT Faculty Publications

During the late 1990s and early 2000s, a plethora of corporate scandals occurred. Due to these corporate debacles, corporate executives have been placed under fire. In response to such unethical conduct with regard to internal practices and financial reporting, legislation has been passed in order to ensure that corporations conduct their business in an ethical manner. The purpose of this paper is to assess the connection between the Foreign Corrupt Practices Act of 1977 (FCPA) and the Sarbanes-Oxley Act of 2002 (SOx), to determine whether SOx has influenced the FCPA’s investigative violation activities by examining the number of such investigations …

From Odious Debt To Odious Finance: Avoiding The Externalities Of A Functional Odious Debt Doctrine, Christiana Ochoa

Articles by Maurer Faculty

This Article looks at the generally agreed upon characteristics of the odious debt doctrine and considers the unintended consequences and externalities that would ensue if this doctrine were ever made regularly operative. The enlivened scholarly debate surrounding the odious debt doctrine assumes that debt is the sole finance vehicle for despotic governments. This is simply not the case.

Debt is not the sole finance vehicle; despots are able to raise funds through a wide variety of other methods. These include the pillaging of the nation's natural resources, property, and other valuable asset as well as the exploitation of the nation's …

Culture, Sovereignty, And Hollywood: Unesco And The Future Of Trade In Cultural Products, Christopher M. Bruner

Scholarly Works

On October 20, 2005, the General Conference of the United Nations Educational, Scientific and CulturalOrganization (UNESCO) adopted a treaty - by a vote of 148-2, with 4 abstentions - that legitimates domestic legal measures aimed at the protection of local producers of cultural activities, goods and services. Opposed by the United States and Israel, the Convention represents a major diplomatic victory for Canada and France - its principal proponents - and a major blow to Hollywood and the United States, audiovisual products being among America's most lucrative exports. Both Canada and France, like many countries around the world, have long …

Infrastructure Development In Emerging Economies And The Roles Played By Multilateral Institutions, Amjad Ahasan Basheer

LLM Theses and Essays

This thesis is a study of the development of long-term infrastructure projects in the emerging economies. The essay addresses the emerging economies’ particular attraction to project finance to bring in much needed foreign investment for implementing infrastructure projects instead of obtaining loans, grants, and assistance from international institutions and wealthy donor countries. While the investors have found new opportunities to invest in the emerging economies, it is not without its own set of risks. To assist both the host nations and the investors, bilateral institutions as well as multilateral institutions provide risk insurance for long-term infrastructure projects. These institutions not …

Identifying, Understanding, And Resolving Legal And Operational Issues In Outsourcing--Bharat Vagadia's Outsourcing To India: A Legal Handbook, Ilmr Editors

Brigham Young University International Law & Management Review

No abstract provided.

Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg

Brigham Young University International Law & Management Review

No abstract provided.

Fuzzy Logic And Corporate Governance Theories, Z. Jill Barclift

The University of New Hampshire Law Review

[Excerpt] “Fuzzy logic is a theory that categorizes concepts or things belonging to more than one group. A methodology that explains how things function in multiple groups (not fully in one group or another) offers advantages when no one definition or membership in a group accounts for belonging to multiple groups. The principal/agent model of corporate governance has some characteristics of fuzzy logic theory.

Under traditional agency theory of corporate governance, shareholders, directors, and senior corporate officers each belong to groups having multiple attributes. In the principal/agent model of corporate governance, shareholders are owners or principals; directors are shareholders and …

Inside Unlv, Shane Bevell, David Ashley, Tony Allen, Mamie Peers, Allison Miller

Inside UNLV

No abstract provided.

2007 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library, Joanne E. Goodell Ph.D.

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti. Dr. Joanne Goodell was the guest speaker.

Santa Clara Magazine, Volume 49 Number 2, Fall 2007, Santa Clara University

Santa Clara Magazine

14 - A DAY IN THE LIFE OF THE PRESIDENT By Ron Hansen. Set your alarm clock early-then get up and follow Paul Locatelli, S.J., through a day of leading the University and serving as pastor, professor, mayor, and CEO.

22 - BUILT BY IMMIGRANTS By Gerald McKevitt, S.J. How Italian Jesuits helped shape the American West, from religious devotions to curriculum to pasta.

28 - YOU ARE HERE By Sarah Stanek. SCU students and faculty collaborate on a groundbreaking project documenting early life at Mission Santa Clara-and the result is a book that's the first of its kind for …

Vol. Vi, Tab 38 - Ex. 33 - Email From Eric Eichmann, Eric Eichmann

Rosetta Stone v. Google (Joint Appendix)

Exhibits from the un-sealed joint appendix for Rosetta Stone Ltd., v. Google Inc., No. 10-2007, on appeal to the 4th Circuit. Issue presented: Under the Lanham Act, does the use of trademarked terms in keyword advertising result in infringement when there is evidence of actual confusion?

The Application Of Insurable Interest In Marine Transportation, Lijun Shi

World Maritime University Dissertations

No abstract provided.

Different Types Of Fmla Leave, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Part one of this memorandum provides a summary of questions asked and comments submitted in response to the DOL request for information ("RFI") about the different types of FMLA leave.

Part two of this memorandum contains the relevant statutory and regulatory text. Part two also lists other sources cited in the comments about this topic.

Definition Of A "Day", Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Part one of this memorandum provides a summary of questions asked and comments submitted in response to the DOL request for information ("RFI") about the definition of a "Day".

Part two of this memorandum contains the relevant statutory and regulatory text. Part two also lists other sources cited in the comments about this topic.

Santa Clara Magazine, Volume 49 Number 1, Summer 2007, Santa Clara University

Santa Clara Magazine

8 - A CENTURY OF BRONCO BASKETBALL, By Jed Mettee and Steven Boyd Saum. Celebrating the first hundred seasons.

12 - A FAMILY SHOW By Steven Boyd Saum. Meet new men's basketball coach Kerry Keating.

14 - A SPACE THAT TALKS TO NATURE By Miriam Schulman. A team of SCU students aim to win the Department of Energy's Solar Decathlon. And save the planet.

19 - EPITAPH FOR THE JOURNEY A poem by Paul Mariani.

22 - THE BUZZ ABOUT SUSTAINABILITY By John Farnsworth. When we talk about "sustainability," what are we really talking about?

26 - THE GREEN TAX …

Essential Functions, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Part one of this memorandum contains a summary of questions asked in the DOL request for information about the implications of providing accommodations to employees with serious health conditions to enable them to perform their jobs with accommodations, rather than taking FLMA leave.

Part two of this memorandum contains the relevant statutory and regulatory text. Part two also lists other sources cited in the comments about this topic.

Light Duty, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Part one of this memorandum provides a summary of questions asked and comments submitted in response to the DOL request for information ("RFI") about "Light Duty" work.

Part two of this memorandum contains the relevant statutory and regulatory text. Part two also lists other sources cited in the comments about this topic.