Business Commons^™

Taxes And Competitiveness, Michael S. Knoll

All Faculty Scholarship

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper then uses that theory to evaluate tax policy in two high profile and important areas. The paper begins by describing two models of competitiveness, called the conduit or new money model and the investor or old money model. The central …

Sarbanes-Oxley's Structural Model To Encourage Corporate Whistleblowers, Richard E. Moberly

BYU Law Review

No abstract provided.

Nonprofit Takeovers: Regulating The Market For Mission Control, Dana Brakman Reiser

BYU Law Review

No abstract provided.

Agenda, Workplace Flexibility 2010, Georgetown University Law Center

Conferences, Panels, and Events

The agenda of the Workers with Disabilities: The Role of Workplace Flexibility event held November 13, 2006.

Flyer, Cornell University

Conferences, Panels, and Events

A flyer advertising the Workers with Disabilities: The Role of Workplace Flexibility event on November 13, 2006 hosted by Cornell University on behalf of Workplace Flexibility 2010.

Panelist Biographies, Workplace Flexibility 2010, Georgetown University Law Center

Conferences, Panels, and Events

The biographies of the panelist of the Workers with Disabilities: The Role of Workplace Flexibility event held November 13, 2006.

Families And Work Institute Presentation, Tyler Wigton

Conferences, Panels, and Events

The Families and Work Institute Presentation: The State of the American Workforce & Workplace. Prepared by Tyler Wigton on behalf of Workplace Flexibility 2010.

Workers With Disabilities: The Role Of Workplace Flexibility, Workplace Flexibility 2010, Georgetown University Law Center

Conferences, Panels, and Events

A fact sheet for Workers with Disabilities: The Role of Workplace Flexibility covering the following:

1) What are the trends in workforce participation of individuals with disabilities?

2) How does the structure of work limit the employment of people with disabilities?

3) What is the role of workplace flexibility in the employment of individuals with disabilities?

4) The need for flexibility among people with disabilities matches the growing interest in flexibility for all workers.

Cornell University Presentation, Susanne M. Bruyere, Ph.D., Crc

Conferences, Panels, and Events

The Cornell Presentation: Workplace Flexibility, Accommodation and Disability: Tools for Workforce Productivity. Prepared by Susanne M. Bruyere, Ph.D. , CRC Employment and Disability Institute Cornell University School of Industrial and Labor Relations Ithaca, New York on behalf of Workplace Flexibility 2010.

2006 Scholars And Artists Bibliography, Daniel J. Simon, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

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. Dan Simon was the guest speaker.

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.

Santa Clara Magazine, Volume 48 Number 2, Fall 2006, Santa Clara University

Santa Clara Magazine

8 - TRUTH, LEGEND, AND JESSE JAMES By Ron Hansen M.A. '95. Jesse James' exploits made him a legend even in his own time. Now the author of the novel The Assassination of Jesse James by the Coward Robert Ford reveals what it takes to get beyond coloring book heroes and villains to understanding a charming psychopath and his killer. Plus insights into the making of the forthcoming film starring Brad Pitt and Casey Affleck.

14 - VIOLENCE IN THE MOVIES By Jim Shepard. Movies keep giving us more motion, more mayhem-which is exactly what we want. But what price …

The United Kingdom Flexible Working Act, Georgetown Federal Legislation Clinic

Memos and Fact Sheets

In 2002, the United Kingdom passed new legislation granting employees with young or disabled children the right to request flexible work arrangements from their employers. The law does not guarantee a right to flexible working but seeks to increase flexibility in UK workplaces by requiring a process for negotiation between employees and employers. Stated simply, that process places the initial responsibility on the employee to propose a new work arrangement and explain its potential impact on the employer. The employee and employer must then consider the request together, and the employer may refuse the request only for certain business reasons.

Short Term Time Off: The Current State Of Play, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Many people think of workplace flexibility as flexibility that is provided on a long term, regular basis — for example, flexibility provided through alternative work schedules, compressed workweeks, or part time positions. Under Workplace Flexibility 2010’s conceptualization, however, workplace flexibility also includes the ability to address day-to-day life needs on a short term basis.

Short term needs for flexibility are numerous: to recover from an illness; take care of a sick child; attend a school conference, funeral or medical appointment; wait for a repair person; or appear in court. Some needs may be anticipated; others will arise unexpectedly.

Flexible Work Arrangements: The Overview Memo, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Many employees today have ongoing, predictable demands on their time outside of work. These demands may include dependent children, an ill family member, a long commute, a desire for increased education, or a commitment to community or religious activities. To meet these demands, and to get a paying job done, such individuals often need to work at a different time or in a different place than the traditional “9 am to 5 pm, five days/week, face time at the workplace” rubric.

In response to employee and employer needs and preferences, some employers provide what we call “Flexible placethat work gets …

Flexible Work Arrangements: Selected Case Studies, Jean Flatley Mcguire, Phyllis Brashler

Memos and Fact Sheets

Employees have shown a great desire for flexible work arrangements (FWAs). National data reveals that nearly 80% of workers say they would like to have more flexible work options and would use them if there were no negative consequences at work. However, most workers do not have access to flexible work arrangements and barriers to their effective implementation persist in many organizations as the following nationally representative employer-based survey data reveals.

A Tough Pill To Swallow: Does The First Amendment Prohibit Wv From Regulating Pharmaceutical Companies' Advertising Expenses To Lower The Cost Of Prescription Drugs?, Brienne Taylor Greiner

West Virginia Law Review

No abstract provided.

How Does The Political Nature Of The Defense Acquisition Process Affect Cost Growth, Nikolaos Gounatidis

Theses and Dissertations

Many of the major programs of the DoD are experiencing cost growth. This research developed an empirical model in order to explain cost overruns. This thesis sought to discover relationships between cost overruns and factors that originate from the political nature of the defense acquisition process. The model describes how the political and legislative balances of power between the parties of the Congress, the change of the purchase habits of the DoD from production to service contracts, and the spreading of defense manufacturing capacity across the U.S are related to cost overruns. This research studied 193 programs from 1970 to …

Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams

Research Collection School Of Accountancy

One of the complexities overarching the concept of Islamic insurance is anchored in the belief system pertaining to fundamental Islamic Law, while another is embedded in the role of profit within the takaful contract. The purpose of this study is to empirically explore the association between the awareness of the existence of Islamic insurance (takaful) and religious perceptions of this financial service.

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos

Santa Clara Magazine Volume 48 Number 1, Summer 2006, Santa Clara University

Santa Clara Magazine

8 - THE MAN BEHIND THE SOUND by Karen Crocker Snell. As a young music-loving soldier in the final days of World War II, John T. "Jack" Mullin '36 went to investigate a German recording device called a magnetophon. His resulting work in sound profoundly affected the field of recorded audio.

14 - THREE ROOMMATES IN PARIS By John Patrick Donnelly, S.J. It has been 500 years since Francisco Xavier and Pierre Favre were born, and 450 years since the death of Ignatius of Loyola. Quite a lot has happened since 1529 at the University of Paris, when the three …

Patents As A Source Of Competitive Intelligence Information.Pdf, Jan Comfort

Jan Comfort

No abstract provided.

Insurance Against Misinformation In The Securities Market, Tom Baker

All Faculty Scholarship

Prepared at the request of the Task Force to Modernize Securities Legislation in Canada, this study describes and evaluates evaluate a new capital markets insurance concept: securities misinformation insurance. This new insurance would compensate investors for losses caused by securities law violations. The most powerful objection to this new concept is that investors do not need a new insurance program for securities misinformation losses. Individual and institutional investors already can spread securities misinformation losses by holding a diversified portfolio. Nevertheless, a securities misinformation insurance program has the potential to provide systemic benefits: improved compliance with securities laws (resulting from cost …

The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel

All Faculty Scholarship

This exploratory study examines employer attitudes towards people with disabilities in the labor market. Through in-depth, semi-structured interviews with senior management, human resources staff, directors of diversity, and hiring managers at four corporations, it pinpoints reasons why businesses chose to hire people with disabilities, investigates the perceived benefits and barriers to hiring people with disabilities, and identifies strategies for successfully hiring and retaining workers with disabilities. It fills a gap in examining the attitudes and decision-making processes of U.S. companies that have been leaders in hiring people with disabilities, as well as delving into the special issues of small businesses …

Sharing The Costs, Reaping The Benefits: Paid Family And Medical Leave In Massachusetts, Randy Albelda, Alan Clayton-Matthews

Labor Resource Center Publications

This report provides an analysis of the costs and benefits associated with Massachusetts Senate President Robert Travaglini's proposed family and medical leave insurance program (April 2006). The authors developed a simulation model to estimate the employer and employee wage costs when employees take paid and unpaid family and medical leaves, and they use this model to compare the current costs with those predicted under the Travaglini proposal.

For information about how the authors estimated the costs of the program and the specifics about their model, please follow the link below to "IWPR/LRC Paid Family and Medical Leave Simulation Model," originally …

Holmes And The Bald Man: Why Rule Of Reason Should Be The Standard In Sherman Act Section 2 Cases, William J. Michael

The University of New Hampshire Law Review

[Excerpt] "It has been argued that the antitrust laws’ legislative history supports the notion that the laws were meant to prohibit anticompetitive price cuts – regardless of whether they are below cost. Thus, predatory pricing claims used to turn simply on whether the allegedly predatory price was intended to harm rivals. In fact, liability for predatory price discrimination was found without requiring probable or actual monopolization. Yet some cases brought early under Section 2 suggest that below cost pricing was indicative of, if not proof of, the type of conduct Section 2 prohibits. The results under this old scheme were …

Pushing The Integrated Employment Agenda: Case Study Research In Washington State, Jean Winsor, Allison Cohen Hall, John Butterworth, Dana Scott Gilmore

Case Studies Series, Institute for Community Inclusion

This is the second in a series of publications highlighting findings from case studies in three states—New Hampshire, Washington, and Colorado—that are recognized as high performers in integrated employment. These products are intended to be a practical resource for states as they work to help people with disabilities obtain and maintain gainful employment.

ICI identified “high-performing” states based on the following criteria: the percentage of citizens served by the state’s mental retardation/developmental disabilities agency that participate in integrated employment, and the rate of growth in integrated employment.

In 2003, a team of ICI researchers conducted face-to-ace interviews with state and …

A Non-Credit Model For Real-Life Technology Transfer Experience For Cross-Disciplinary Student Teams, Paul Swamidass, Brian Wright

Paul Swamidass

This paper addresses several major issues of interest to ASEE’s Entrepreneurship Division. It covers (1) university technology transfer; (2) introducing technology IP protocol management to students; and (3) a model of working relationship with university technology transfer officers for the mutual benefit of university technology transfer and the training of university graduates with real-life technology transfer problems. Student reported benefits are included.

Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson

Brigham Young University International Law & Management Review

No abstract provided.

Monitoring A Game Of Winks, Nods, And Risk: Derivatives Regulation In The E.U. And Poland, Robert F. Schwartz

Brigham Young University International Law & Management Review

No abstract provided.