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Articles 1 - 30 of 293
Full-Text Articles in Law
Transfer Pricing And Irc Section 482, Dorothy M. Hong
Transfer Pricing And Irc Section 482, Dorothy M. Hong
Dorothy M Hong
Description of the current flux situation with regard to development of tax treaties and case laws relevant to transfer pricing regulations for companies either doing business in or with those based in South Korea complying with IRC Sec. 482.
Brave New Eugenics: Regulating Assisted Reproductive Technologies In The Name Of Better Babies, Kerry Macintosh
Brave New Eugenics: Regulating Assisted Reproductive Technologies In The Name Of Better Babies, Kerry Macintosh
Kerry L Macintosh
Infertile men and women have been using assisted reproductive technologies (“ART”) to conceive children since the first “test-tube baby” was born in 1978. During the past decade, however, the federal government has begun to clamp down on ART, asserting safety concerns as grounds for banning novel technologies such as cloning, nuclear transfer, and ooplasm transfer. Some scholars and policymakers now want to extend governmental regulation to include conventional ART such as in vitro fertilization (“IVF”) and intracytoplasmic sperm injection (“ICSI”). They claim children conceived through ART face an increased risk of birth defects and other health problems. This Article examines …
Imitando La Intermediación Financiera Indirecta: El Caso De Los Bancos De Alimentos, Renzo E. Saavedra Velazco
Imitando La Intermediación Financiera Indirecta: El Caso De Los Bancos De Alimentos, Renzo E. Saavedra Velazco
Renzo E. Saavedra Velazco
De un tiempo a esta parte se observa un enorme desarrollo de supermercados, sea de gran envergadura, sea pequeña escala. Correlativamente, y pesar del sólido progreso macroeconómico, aún existe un segmento considerable de la sociedad en estado de desamparo y que requiere de medidas asistenciales por parte del Estado. Sin embargo en países como los recursos son excesivamente limitados, por ello resulta importante las alternativas de responsabilidad social empresarial que se vienen implementando o de modo directo la participación privada para colaborar en los esfuerzos asistenciales. Es en este marco donde se inserta la actuación de los Bancos de Alimentos.
Sexual Reorientation, Elizabeth M. Glazer
Sexual Reorientation, Elizabeth M. Glazer
Elizabeth M Glazer
Bisexuals have been invisible for at least ten years. Ten years ago, Kenji Yoshino wrote about the “epistemic contract of bisexual erasure,” the tacit agreement between both homosexuals and heterosexuals to erase bisexuals. Though legal scholarship has addressed bisexuality only in rare moments, Yoshino’s epistemic contract of erasure answered Ruth Colker’s earlier call for a “bi jurisprudence” and explained why the “vast and vastly unacknowledged wall between heterosexual and homosexual identities” that Naomi Mezey identified has been so “vigilantly maintained.” While the tenth anniversary of the publication of Yoshino’s article is reason enough to revisit the topic of bisexual erasure, …
Is Three A Crowd? The Role Of The Courts In Sec Settlements, Samantha A. Dreilinger
Is Three A Crowd? The Role Of The Courts In Sec Settlements, Samantha A. Dreilinger
samantha a dreilinger
In August 2009 Judge Jed Rakoff made the unprecedented decision to reject a settlement proposed by the SEC and Bank of America. Although Judge Rakoff eventually approved the agreement, his decision appears to have sparked a trend of judicial scrutiny for SEC settlements. In contrast with the long tradition of judicial deference, some courts are now requiring evidence that the proposed provisions are "fair, reasonable and in the public interest." In order to promote justice, judges are also questioning light penalties and why executives are not being held accountable for the alleged misconduct of a corporate defendant. Critics of this …
Escaping Legal Limbo: Can Illinois Residents Who Entered Into A Legally Recognized Same-Sex Marriage Or Civil Union In Another State Dissolve Their Marriage In Illinois?, Michelle R. Green, Allen Wall, Jacob H. Karaca, Melissa Sereda
Escaping Legal Limbo: Can Illinois Residents Who Entered Into A Legally Recognized Same-Sex Marriage Or Civil Union In Another State Dissolve Their Marriage In Illinois?, Michelle R. Green, Allen Wall, Jacob H. Karaca, Melissa Sereda
Michelle R. Green
Legal limbo: when a same-sex couple in a valid, legally performed marriage performed in a jurisdiction that recognizes such marriages wants to dissolve their marriage, but now lives in a jurisdiction that refuses to recognize their marriage as valid. This article explores the options available to such couples in Illinois and provides a practical roadmap for practitioners that we think provides the best chance of success for their clients seeking to dissolve a same-sex union.
While Illinois courts have not yet determined whether such a couple may lawfully dissolve their marriage in Illinois, many lessons can be gleaned from other …
Portland's Exiles: Pricing Out African Americans, Henry Mcgee
Portland's Exiles: Pricing Out African Americans, Henry Mcgee
Henry W McGee Jr.
Abstract Displacement of Blacks by unprejudiced whites who are willing to live next door to people of color continues to plague African Americans who suffer disrupted neighborhoods. African Americans in Portland, Oregon in the period between 1990 and 2000, were displaced by whites who moved to Northeast Portland because of significantly lower house prices, a consistent characteristic of Black neighborhoods. Hitherto insulated from inflated house prices because of racial prejudice, African Americans developed businesses and social institutions over the decades in which they were able only to purchase homes in Portland’s Black “ghetto.” A sea change in racial attitudes has …
The Meaning Of Justice In The World Today, Louis E. Wolcher
The Meaning Of Justice In The World Today, Louis E. Wolcher
Louis E Wolcher
Justice does not stand in relation to law as a blueprint does to a building. Thus, any human practice that thinks of itself as just is a priori unjust. Justice requires the willingness to notice the tragic particular even though one's own conception of justice does not consider it relevant or important. This essay traces the connections between law and justice, and justice and individual ethical responsibility, to reach a conclusion that many may find surprising if not scandalous: Justice denied is undoubtedly a tragedy, but so too is justice achieved.
Law, Institutions And Corruption Cleanups In Africa, John Mukum Mbaku
Law, Institutions And Corruption Cleanups In Africa, John Mukum Mbaku
JOHN MUKUM MBAKU
ABSTRACT Since independence, virtually all African countries have suffered and continue to suffer from extremely high rates of bureaucratic corruption. Today, corruption remains one of the most important constraints to social, political and economic development. Despite the efforts made, in several countries, to deal with corruption and other forms of political opportunism (e.g., rent seeking), these phenomena remain entrenched in these countries and continue to constrain entrepreneurship and creation of the wealth that is needed to deal with extremely high rates of poverty and material deprivation. Part of the reason why many African countries have not been able to effectively …
Yes, I Can: Subjective Legal Empowerment, Martin Gramatikov, Robert B. Porter
Yes, I Can: Subjective Legal Empowerment, Martin Gramatikov, Robert B. Porter
Martin Gramatikov
This paper explores critically the notion of legal empowerment and suggests that the currently employed approaches lead to vague concepts which evade measurement and lend little programmatic guidance. Our thesis is that legal empowerment should be sought not in the process of providing legal solutions but in the subjective self-belief that a person posses and can mobilize the necessary resources, competencies and energies to solve particular problem of legal nature. This model rejects the existence of an overall quantity of legal empowerment. People’s beliefs in their ability to solve legal problems differ by type of problem, distribution of power in …
Understanding The Medical Record In Shoulder Dystocia Cases. Why These Cases Sometimes Should Have A No-Fault Recovery, Paul A. Race
Understanding The Medical Record In Shoulder Dystocia Cases. Why These Cases Sometimes Should Have A No-Fault Recovery, Paul A. Race
Paul A Race
Shoulder dystocia is one of the most common causes of litigation in Obstetrics and Gynecology. The most common serious complication from shoulder dystocia is brachial plexus injury although death of the baby can also occur. Brachial plexus injuries lead to paralysis of the arm of the neonate. While most of the injuries eventually resolve, a small percentage will remain permanent. This article explores the areas of litigation involved with brachial plexus injuries. It discusses what the attorney should look for in the medical record. It reviews the standard of care both pre-labor and post-labor. It also looks at the controversial …
Racial Disproportionality In Child Welfare: False Logic And Dangerous Misunderstandings, Jesse Russell
Racial Disproportionality In Child Welfare: False Logic And Dangerous Misunderstandings, Jesse Russell
Jesse Russell
Disproportionality and disparities in child welfare appear to be widely recognized, if not fully understood, phenomena. There is often disagreement on how to interpret or find meaning in the empirical evidence that supports the existence of disproportionality and disparities—some the result of fertile and valuable discussion, some stemming from misunderstanding. Several potential paths of misinterpretation are examined here: the ecological fallacy concept, the fallacy of hidden assumptions, the lessons from different measures of disproportionality, the difficulty in understanding how probabilities relate to each other, and the effect that multicolinearity can have on statistical findings. Ultimately, better understanding of empirical findings …
The Skepticism Of Critical Legal Studies And The Function Of Moral Discourse, Paul J. Gudel
The Skepticism Of Critical Legal Studies And The Function Of Moral Discourse, Paul J. Gudel
Paul J. Gudel
Paul J. Gudel
California Western School of Law
ABSTRACT
“The Skepticism of Critical Legal Studies and the Function of Moral Discourse”
This article on the philosophy of law aims to expound and evaluate the jurisprudential movement known as Critical Legal Studies – now that the passage of some time allows us to take a less polemical look at what was regarded as a very radical movement. My exposition of CLS organizes its now somewhat familiar concepts (legal indeterminacy, fundamental contradiction, hierarchy, the attack on the public/private distinction) as all directed to one goal: allowing us to see our responsibility for …
Employee "Free" Choice In The Mirror Of Liberty, Fairness And Social Welfare, Harry G. Hutchison
Employee "Free" Choice In The Mirror Of Liberty, Fairness And Social Welfare, Harry G. Hutchison
Harry G. Hutchison
The publication of Richard Epstein’s book, THE CASE AGAINST THE EMPLOYEE FREE CHOICE ACT provides an opportunity to reconsider (A) the movement to displace the regime of judge-made law that had previously governed labor relationships, (B) the purpose of the NLRA and (C) the revolutionary implications of the effort to transform the NLRA into a law that places its thumb on the scale in favor of unionization. Describing the central provisions of the Employee Free Choice Act (EFCA), its economic consequences, its constitutional implications, and its connection to the decline of unionism, Epstein offers a balanced portrayal of the EFCA …
How The Payday Predator Hides Among Us: The Predatory Nature Of The Payday Loan Industry And Its Use Of Consumer Arbitration To Further Discriminatory Lending Practices, Michael A. Satz
Michael A Satz
This Article argues that Payday lending is a predatory lending practice that disproportionately targets minority customers, and that the Payday lending industry utilizes consumer arbitration agreements to further the industry’s discriminatory lending practices. The Article proposes that protections enacted into law to protect military service members from payday lenders should be universally enacted on a national level.
Localism As A Production Imperative: An Alternative Framework To Promoting Intangible Cultural Heritage And Expressions Of Folklore, Jon M. Garon
Jon M. Garon
In the United States, the policy of localism – the legislative goal of fostering local community expression and competence to deliver local content – finds its home in the Telecommunications Act rather than either the Copyright Act or Trademark Act. Other nations have introduced values of localism into trade policy, content distribution rules, and international efforts to protect intangible cultural heritage and expressions of folklore.Jurisdictions in every continent are struggling to address the pressures of globalism through efforts to protect indigenous peoples’ and minority communities’ languages and culture. These efforts take many forms. Nations have introduced efforts to protect these …
Executive Compensation: The Law And Incentives, Stas Getmanenko
Executive Compensation: The Law And Incentives, Stas Getmanenko
Stas Getmanenko
Excessive executive compensation frequently breeds resentment, undermines consumer faith in the financial system, and overly stigmatizes otherwise common business failures. Frequently, the opponents of lavish pay packages compare executive compensation to the compensation of rank-and-file workers. Such criticism reflects perfectly appropriate societal concerns over pay equity and distribution of wealth within a society. An entirely separate source of friction is the shareholders’ right to benefit from the corporation’s wealth. Shareholders’ dividend is directly reduced by the company’s expenses, one of which executive compensation. For most of today’s public companies the executive compensation expense is often negligible when considered in light …
The Mortgage Market Crisis: A Game Theory Analysis, Raquel Mato
The Mortgage Market Crisis: A Game Theory Analysis, Raquel Mato
Raquel Mato
The mortgage market experienced a global bubble during the early 2000s. The bubble burst in 2006, creating a global financial crisis with widespread repercussions. In this paper, I will discuss how the mortgage market normally works and what changes occurred leading up to the 2000s that allowed for the rapid expansion of the mortgage market. I will talk about contributing factors such as: deregulation of the market, government encouragement of homeownership, the mortgage backed securities market, existing legislation, and a general lack of responsibility by all parties involved. I will use various aspects of game theory to explain how this …
The Year Of The Tiger, The Thrill Of The Fight: Why Conservation Should Not Succumb To Commerce, Tricia S. Patel
The Year Of The Tiger, The Thrill Of The Fight: Why Conservation Should Not Succumb To Commerce, Tricia S. Patel
Tricia S Patel
The Year of the Tiger, The Thrill of the Fight: Why Conservation Should Not Succumb to Commerce This paper discusses the international and domestic regulation of tigers and recent conservation methods adopted under the Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES). With the illicit wildlife trade being the third largest form of trafficking, the author focuses on the role of China and its domestic policies, with a discussion on the use of tiger parts in the practice of Traditional Chinese Medicine. Additionally, the author discusses China's adoption of tiger farms as the predominant method …
International Civil Religion: Respecting Religious Diversity While Promoting International Cooperation, Amos Prosser Davis
International Civil Religion: Respecting Religious Diversity While Promoting International Cooperation, Amos Prosser Davis
Amos Prosser Davis
International civil religion grounds moral claims that permeate and transcend traditional religious paradigms. Given the inevitability of international interactions – interactions that cross geographic, religious, and cultural boundaries – our global society is in need of a universally endorsable framework that undergirds the United Nations international human rights regime. International civil religion provides that framework.
Numerous scholars and moral theorists have incrementally discerned the parameters of civil religion including, inter alia, Jean-Jacques Rousseau, Alexis de Tocqueville, Robert Bellah, Martin Marty, and Harold Berman. The tenets of international civil religion infuse the diplomatically drafted United Nations covenants and conventions on human …
Fourth-Generation Environmental Law: Integrationist And Multimodal, Craig Anthony (Tony) Arnold
Fourth-Generation Environmental Law: Integrationist And Multimodal, Craig Anthony (Tony) Arnold
Craig Anthony (Tony) Arnold
Tax Lawyers, Tax Defiance, And The Ethics Of Casual Conversation, Michael Hatfield
Tax Lawyers, Tax Defiance, And The Ethics Of Casual Conversation, Michael Hatfield
Michael Hatfield
Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation ABSTRACT Tax lawyers routinely navigate politically-charged waters when a tax topic is dropped into conversation. Increasingly, however, tax lawyers are confronted with comments that undermine the authority of the federal tax system itself. These comments may take several forms, including arguments that the income tax is unconstitutional. Regardless of form, this rhetoric differs from legitimate criticisms of the tax system because it encourages non-compliance as either a moral right or a political good. In the current environment, the tax bar should take up the call to be public educators with …
The Effect Of Religious Affiliation And Church Attendance On State Fiscal Progressivity, Erika Dayle Siu
The Effect Of Religious Affiliation And Church Attendance On State Fiscal Progressivity, Erika Dayle Siu
Erika Dayle Siu
This study finds that with minor exception, neither religious affiliation nor regular church attendance significantly affects state fiscal progressivity. Based on an examination of prevailing theological traditions within major religious groups, a viable hypothesis is that a state’s fiscal progressivity should correlate to its religious demographics to some extent, depending on the social justice beliefs of each religious group. If so, states with a greater percentage of Catholics and Jewish residents would have more fiscal progressivity; states with a greater percentage of Mainline Protestants and Historically Black Church members would also evidence fiscal progressivity but to a lesser extent; and …
A Lay Word For A Legal Term: How The Popular Definition Of Charity Has Muddled The Perception Of The Charitable Deduction, Paul J. Valentine
A Lay Word For A Legal Term: How The Popular Definition Of Charity Has Muddled The Perception Of The Charitable Deduction, Paul J. Valentine
Paul J Valentine
In the United States there is a deeply held conviction “that taxpayers who donate to charity should generally not be subject to the same income tax liability as similarly situated taxpayers.” This innate sense about the Internal Revenue Code’s section 170, otherwise known as the charitable deduction, resonates with the Americans’ sense of fairness and creates strong barriers to curtailing its function. This same sense of fairness is tied to the perceived effects of the charitable deduction. Yet, how “charitable” is the charitable deduction and how charitable do we expect it to be? This paper argues that the discrepancy between …
The Parentless Child's Right To A Permanent Family, Joseph S. Jackson, Lauren G. Fasig
The Parentless Child's Right To A Permanent Family, Joseph S. Jackson, Lauren G. Fasig
Joseph S. Jackson
Abstract More than 420,000 children in the United States are in foster care, and more than 110,000 of them are waiting to be adopted. State adoption statutes typically seek to achieve adoption for these children as promptly as possible, but some limit the pool of potential adoptive parents in one way or another. In this Article, we argue that such restrictions violate the State’s constitutional duties to parentless children in its care. Specifically, we contend that children in State custody have a substantive liberty interest in a secure and stable family relationship, because such a relationship is essential in order …
Familiar Stories: An International Suggestion For Lgb Family Military Benefits After The Repeal Of “Don’T Ask, Don’T Tell”, Maureen Brocco
Familiar Stories: An International Suggestion For Lgb Family Military Benefits After The Repeal Of “Don’T Ask, Don’T Tell”, Maureen Brocco
Maureen Brocco
This Article advocates for Congress to make benefits available to the families of lesbian, gay, and bisexual (LGB) servicemembers after the repeal of Don’t Ask, Don’t Tell, by passing an amended version of the Domestic Partnership Benefits and Obligations Act of 2009 (DPBOA). Don’t Ask, Don’t Tell is only one element of the quandary of laws preventing LGB servicemembers from receiving military family benefits equal to those of their heterosexual peers. The federal Defense of Marriage Act (DOMA) limits the federal definition of a marriage to opposite-sex couples and explicitly bars same-sex couples from receiving federal recognition, regardless of the …
Pleading Their Case: How Ashcroft V. Iqbal Extinguishes Prisoners’ Rights, Maureen Brocco
Pleading Their Case: How Ashcroft V. Iqbal Extinguishes Prisoners’ Rights, Maureen Brocco
Maureen Brocco
Ashcroft v. Iqbal, decided on May 18, 2009, increased the evidentiary burden required to survive a Federal Rule of Civil Procedure 12(b)(6) (“Rule 12(b)(6)”) motion to dismiss to a strict plausibility standard. While this decision affects almost all civil claims in the federal court system, its impact is particularly troublesome in the realm of prisoners’ rights litigation. For a prisoner, such onerous pre-litigation fact-finding requirements can turn the administration of justice into an unattainable goal. Since prisoners’ claims are often against their captors, government officials, this heightened pleading burden may leave victims of egregious unconstitutional actions by government officials without …
The Image Of The Attorney: The Character Of Attorney Randolph Mason In Three Books By Melville Davisson Post, Patricia J. Brown
The Image Of The Attorney: The Character Of Attorney Randolph Mason In Three Books By Melville Davisson Post, Patricia J. Brown
Patricia J Brown
Summary In 1896 a young attorney practicing in West Virginia, Melville Davisson Post, wrote a book entitled The Strange Schemes of Randolph Mason. His stated mission in this book was to invent a new type of story to compete with the currently popular genre of the detective story. His stories would show how a criminal, even if detected, could escape punishment by using loopholes and schemes available in the law. The criminal, not always able to find these loopholes himself, would be guided by a legal misanthrope, an attorney named Randolph Mason. Post wrote two books using this motif and …
Ending The Power To Say No: The Case For Extending Compulsory Licensing To Cover Digital Music Reproduction And Distribution Rights, Patrick A. Mckay
Ending The Power To Say No: The Case For Extending Compulsory Licensing To Cover Digital Music Reproduction And Distribution Rights, Patrick A. Mckay
Patrick A McKay
This paper argues that the recording industry has abused its power to deny uses of copyrighted music and has failed to satisfy the constitutional purpose of copyright of providing for the public benefit. As a result, this power should be removed and replaced with a compulsory license system similar to the Section 115 Reform Act of 2006 (SIRA), which would create a blanket collective license covering digital reproduction and distribution rights for musical works. Additionally, in order to remove the cloud of uncertainty which surrounds music used in user-generated videos, Congress should consider extending the compulsory license regime to cover …
Religious Rules: The Judeo-Christian Nature Of The Aba Model Rules And What It Means For The Legal Profession, Sarah Montana Hart
Religious Rules: The Judeo-Christian Nature Of The Aba Model Rules And What It Means For The Legal Profession, Sarah Montana Hart
Sarah Montana Hart
This article argues that the American Bar Association Model Rules of Professional Conduct are not only biased in favor of Judeo-Christian biblical values, but actually are religious rules based in the Bible. The religious nature of the Model Rules affects lawyers in several different ways. There must be awareness of and a conscious choice about the nature and effects that these rules have on law students, bar applicants, and practicing lawyers.