Business Commons^™

The Contemporary Tax Journal’S Interview With Tony Coughlan, Enas J. Al-Mais

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 13, No. 1 – Summer 2024

The Contemporary Tax Journal

No abstract provided.

Better Safe Than Sorry …. When The Lack Of Proper Tax Research Goes Wrong, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Does The Irs Have Statutory Authority To Assess Penalties Under Irc § 6038?, Jennifer Chang

The Contemporary Tax Journal

No abstract provided.

Uworld Review Questions

The Contemporary Tax Journal

No abstract provided.

Bellsouth Telecomms, Llc V. Aegis, Ltd Order On Motion To Dismiss Improper Venue And Forum Non Conveniens, Kathy Lee Ellerbee

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Sengketa Pajak Atas Penugasan Pemerintah Pada Perusahaan Bumn (Studi Kasus Pertamina, Pos Indonesia Dan Reasuransi Indonesia Utama), Raja Darius Sutardjo Sinaga

Jurnal Hukum & Pembangunan

State-owned enterprises (BUMN) are legal entities which the government has more than 51% ownership. The purpose of BUMN being established is to carry out national development by seeking profits that can become income for the government as well as carrying out public activities through carrying out public services such as providing telecommunications, electricity, water, and construction of public facilities which cannot be fully fulfilled by the government. Therefore, the government hands over the completion of public services to BUMN to carry them out because of their expertise in their respective fields. In every business process carried out by a legal …

An Extremely Important Document: Khea's Struggle For A Contract, 1974-1978, John L.S. Daley Dr

KNEA 50th Anniversary

In 1973, the Kansas State College, Pittsburg administration fired thirteen faculty members without cause. In order to improve administration-faculty relations, remaining faculty organized, petitioned for recognition, and drafted PSU/KNEA's first contract with PSU/KBOR, which went into effect five years later. The narrative covering this period draws on Axe Library's KNEA Collection and interviews of former faculty.

Performance-Based Contracts: Discovering The Role Of Pbc In Resilience, Justin P. D'Agostino

Theses and Dissertations

The lifecycle sustainment costs for complex and expensive systems (e.g., aircraft, ships, or manufacturing equipment) often exceed their purchase costs. Reducing sustainment costs, even by a fraction, can create competitive advantages for the system owner. The operations and supply chain management (O&SCM) field asserts that this competitive advantage in life cycle sustainment operations is achievable through performance-based contracts. However, empirical validation of this assertion is required. This research investigates performance-based contracts to validate their asserted impact on sustainment operations and develops a branch of research to understand their role in organizational and supply chain resilience. This research consists of three …

China In Global Digital Trade Governance: Towards A Development-Oriented Agenda?, Yujia He, Ka Zeng

Patterson School of Diplomacy and International Commerce Faculty Publications

Existing literature on the behaviour of rising powers in global trade governance has yielded inconclusive evidence about their role and impact. This article contributes to this literature by examining China's role in global digital trade governance, an issue area which so far has not received sufficient scholarly attention. Specifically, it addresses the following question: as a self-proclaimed leader of the developing world in digital development, to what extent do its preferences and negotiation approach align with the interests of other developing countries? Analysing China's participation in three sets of negotiations using process tracing, the article argues that China's dual identity …

U-M School Of Dentistry: Collaborating With Michigan’S Dentists To Move The Profession Always Forward, Jacques E. Nör Dds, Ms, Phd

The Journal of the Michigan Dental Association

Completing his first year as dean of the University of Michigan School of Dentistry Dr. Nor highlights the importance of community-based learning in dental education. Students gain valuable experience through rotations at various clinics across Michigan, including those serving underserved populations. The dean emphasizes the generosity of dentists who mentor students and the importance of the Oath of Aspiring Dentists. The Commission on Dental Accreditation completed its site visit at our school in March. Its findings identified numerous strengths during the formal review that American dental schools must complete every seven years. Demographic data on the incoming class of 2028 …

Deans Report Udm: The World Needs Titans -- Serving Our Community And Beyond, Mert N. Aksu Dds, Jd, Mhsa, Cert. Dph

The Journal of the Michigan Dental Association

Detroit Mercy's Dental School is experiencing increased popularity despite a growing number of dental schools nationwide. The school emphasizes a learner-centered approach, focusing on student development and clinical experience. Key changes to the curriculum include increased integration of biomedical sciences and case-based learning. Detroit Mercy's commitment to excellence, community service, and humanistic care sets it apart from other dental schools.

You Can Drive Cdt Code Changes: Essential Tips For Success, Frank J. Pokorny Ii, Mba, Facd(Hon)

The Journal of the Michigan Dental Association

The American Dental Association (ADA) Code on Dental Procedures and Nomenclature (CDT) undergoes annual updates to reflect evolving dental practices. Building on Mr. Pokorny's April 2024 article, "Dentistry’s CDT Code: Its Origins, Use, and Future," published in the Journal of the Michigan Dental Association1, this article examines the process for requesting changes to the CDT code set. Overseen by the ADA Council on Dental Benefit Programs’ Code Maintenance Committee (CMC), the process provides clear guidelines for submitting change requests. This paper outlines the types of permissible changes and the rationale behind them, offering dentists and other stakeholders the opportunity to …

J Mich Dent Assoc September 2024

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. The September issue highlights Michigan's dental schools and provides practical information for dentists. Key Content:

• Cover Stories: Features written by the deans of the University of Detroit Mercy and the University of Michigan dental schools.
• CDT Code Revision: A guide on how to contribute to the revision of the Current Dental Terminology code.
• UP Dental Meeting: An overview of the upcoming Upper Peninsula …

The New Professional: Tips For Dealing With Unpleasant Patients, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article emphasizes the importance of managing unpleasant patients in dentistry through empathy, effective communication, and tailored care. Dentists should understand that patient anxiety often stems from fear or past trauma. Building trust through clear explanations, personalized comfort measures, and pain management is crucial. Techniques like guided imagery and gradual exposure can help reduce anxiety. Consistency in care and follow-up support strengthens patient relationships, making even the most challenging patients more comfortable and cooperative.

A Problem-Solving Tool You Can Use, Michelle C. Dziurgot Dds

The Journal of the Michigan Dental Association

This month, the MDA Editor discusses a presentation from the summer board meeting that resulted in nostalgic recollection of the '90s hit "Whoomp! (There It Is)" and the evolution of her career from a dental student to managing a large practice. The article introduces the WOOP (Wish, Outcome, Obstacle, Plan) method, a problem-solving tool used to address challenges in patient scheduling due to a shortage of hygienists. By applying WOOP, the practice aims to prioritize reliable patients and manage appointments more effectively, ultimately reducing stress and improving workflow.

The Joint Statement On E-Commerce: Is This Glass Half Empty Or Half Full?, Henry S. Gao

Research Collection Yong Pung How School Of Law

On July 26, 2024, participants in the Joint Statement Initiative (JSI) on E-commerce released the “stabilised text” of the Agreement on Electronic Commerce (“the agreement”) after a marathon negotiation spanning more than five years. The process leading up to what is the first global agreement on e-commerce has been rife with surprises from beginning to end. The biggest initial surprise was China’s last-minute decision to join when the negotiation was launched in January 2019: China wanted to shape the rules from the inside and avoid the cold shoulder it faced when trying to join the Trade in Services Agreement negotiations …

Dentistry And The Law: Hiring A Crna To Work In Your Practice, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses whether a dental practice can hire a Certified Registered Nurse Anesthetist (CRNA) to administer anesthesia. A CRNA can be hired if the requirements of Michigan's MCL 333.17210 and the Michigan Administrative Code are met. The CRNA must have sufficient experience or advanced degrees and work collaboratively in a patient-centered care team. The dental office must have policies for immediate clinical response, and all involved personnel must be certified in basic cardiac life support. Additional rules apply depending on the sedation level provided.

A Visit To The U.P.: The 106th Annual Upper Peninsula Dental Meeting, Elizabeth Knudsen Dds

The Journal of the Michigan Dental Association

The Cloverland District Dental Society hosted its 106th annual meeting in Gladstone, Michigan. The event included continuing education, guest speakers, a business meeting, and social activities. The meeting also featured student involvement and discussions about rural dentistry. The next meeting will be held on Mackinac Island in June 2025.

Oer Textbook Review For Business Law - (1) Business Law And The Legal Environment - (2) Law For Entrepreneurs, Liz Brown Jd

Open Educational Resources Publications

Liz Brown, Professor of Law at Bentley University, evaluates two OER textbooks: "Business Law and the Legal Environment" and "Law for Entrepreneurs," both published by Saylor.org in 2012. While praising their clarity and accessible language, the review highlights significant limitations due to outdated content, lack of comprehensiveness, and cultural relevance. Key issues include the absence of current legal developments, such as topics like privacy and AI, and the omission of critical topics like start-up funding mechanisms in the entrepreneurship text. Despite these shortcomings, the textbooks are suggested as potential basic outlines for their subjects, though requiring substantial supplementation with current …

Scla 521 Ai In Society, Bert Chapman

Libraries Faculty and Staff Presentations

Provides access to information resources on societal impacts of artificial intelligence from multiple libraries databases covering multiple disciplines including government information resources.

Oil And A Slippery Path To Conflict: Conocophillips, Guyana, And The Hostile Elephant In The Room, Vivian M. Williams

Publications and Research

The increasing involvement of States and their surrogates in cross-border commercial activities has heralded an urgent need for codification of the well-established public international law rule of sovereign immunity. The problem is particularly thorny in international arbitration when corporate entities seek to enlist the courts of one State to seize the property of another state to enforce an arbitral award. The complex nature of sovereign immunity in a globalized economy and the challenge it poses for courts in the Caribbean, was highlighted in enforcement proceeding brought by oil giant, ConocoPhillips against Venezuela’s State corporations. This article therefore discusses (a) the …

Use Generative Artificial Intelligence (Genai) To Learn: A Presentation Deck For Learners, Brett Whysel

Open Educational Resources

This presentation explores the effective and ethical use of Large Language Models (LLMs) by students, in higher education. It covers the purpose of higher education, the potential use cases of LLMs as tutors, editors, creative directors, and coaches, and offers guidance on how to use these tools to enhance learning while avoiding common pitfalls. The presentation also emphasizes the importance of critical thinking, ethical considerations, and prompt engineering in maximizing the benefits of LLMs while maintaining academic integrity.

Ua21 What's New, Wku Institutional Equity

WKU Administration Documents

Newsletter created by and about WKU Institutional Equity.

• Title IX Updates
• Americans with Disabilities Act Updates
• New Web Accessibility Regulations
• Pregnancy/Parenting Fairness Act
• Need Supportive Services?
• Meet the Team

Fruit Street Health, P.B.C. V. Sharecare, Inc. Order On Motion To Dismiss, Kathy Lee Ellerbee

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

How To Read A Patent: A Survey Of The Textual Characteristics Of Patent Documents And Strategies For Comprehension, Graham Sherriff

Journal of the Patent and Trademark Resource Center Association

Reading patents is an important activity for inventors and anyone seeking to file or defend a patent, as well as for “exploratory” researchers such as students in a range of disciplines. However, they are notoriously difficult to read. This paper examines the characteristics of patent documents that impair their readability and seeks to identify comprehension strategies and techniques that may alleviate this difficulty. Insights were gathered from a review of the scholarly literature on reading and patent literacy, a survey of patent educators affiliated with the US Patent and Trademark Office (USPTO)’s Patent and Trademark Research Center (PTRC) Program, and …

Michael Oher, The Tuohys, And The Blind Side: A Conservatorship Case Study, Drew Thornley

Seattle University Law Review Online

Conservatorships (or guardianships, as they are called in some states) are ubiquitous in the United States, and they are extremely important and impactful to those affected by them, such as Michael Oher. Many people learned of Michael Oher thanks to the hit movie The Blind Side, which has earned more than $300 million to date and for which actress Sandra Bullock won the Academy Award for Actress in a Leading Role in 2009.

The Blind Side is based on the real-life story of Michael Oher, who went from foster care and homelessness, to star college football player, and to first-round …

Pineapple Express: The Legality Of Introducing Cannabis Tourism To Arkansas, Chloe Tyner

Human Nutrition and Hospitality Management Undergraduate Honors Theses

This research delves into the legal aspects of introducing cannabis tourism to Arkansas. The objective of this study was to create a framework for hospitality professionals in Arkansas to understand what areas of recreational cannabis law would impact their industry should Arkansas legalize recreational cannabis. Through a document analysis comparing Arkansas and Colorado’s liquor and cannabis laws, this study investigated how both states regulate alcohol and cannabis and the legal challenges Colorado has seen since its inception of recreational cannabis sales.

Challenges to this study included a limited existing body of knowledge for cannabis tourism and the contradicting federal and …

Climate Allocation Compass, A Framework For Real-World Decarbonization (Compass-Frwd), Perrine Toledano, Ajay S. Jagdish, Maria Diez Andres, Ana M. Camelo Vega, Rob Furdak, Christina Bastin, Matt Goldklang, Jane Smyth

Columbia Center on Sustainable Investment

Climate finance currently falls far short of what's required to achieve net-zero targets. In a collaboration with the Man Group, we offer a framework setting out how investors can help to close this gap.

Key takeaways:

1. To address the global climate finance gap,CCSI and Man Group have developed the Climate Allocation Compass, a Framework for Real-World Decarbonization (‘Compass-FRWD’).
2. Compass-FRWD is a six-step asset allocation framework designed to guide strategic capital investment across multiple portfolios. It does so by setting financing targets relative to real-world emission gaps, thereby prioritizing sectors and geographies according to decarbonization needs.
3. Compass-FRWD provides a cyclical, investor-level …

Staff Matters: Assessing Health Benefits For Lgbtq+ Employees, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

To support LGBTQ+ employees, understand your health benefits by asking key questions about domestic partner coverage, mental health benefits, transgender healthcare, IVF, and surrogacy coverage, and identifying LGBTQ+-friendly providers. Regularly check in with staff to ensure benefits meet their needs and consider making changes if necessary. Proactively share benefit information throughout the year to enhance employee recruitment, retention, and engagement.