Journal articles on the topic 'Bright-line rule'
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Ozai, Ivan. "Policy Forum: Judicial Line Drawing and Implications for Tax Avoidance." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1053–68. http://dx.doi.org/10.32721/ctj.2023.71.4.pf.ozai.
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The choice between a bright line and a nuanced approach is one of the cornerstones of judicial law making. Yet the nature and implications of this choice remain to be fully understood. The term "bright line" is often used ambiguously to refer to two distinct line-drawing techniques. The first construal of the term refers to the variability in determining the circumstances that qualify the facts for the application of the law (the legal rule's antecedent), where the choice ranges between a bright-line rule, characterized by simplicity and unambiguity, and a multifold rule, which involves a complex, multifactor analysis. The second construal concerns the variability in the legal consequences assigned to these circumstances (the legal rule's consequent), where the choice is between a bright-line rule, leading to binary consequences, and a multifold rule, allowing for multiple possible consequences. Considerations about fairness and efficiency in the use of bright-line rules will be distinct, depending on whether the term is used in the first sense (a bright-line antecedent) or the second (a bright-line consequent). Variability in the antecedent affects the accuracy of the circumstances under which the rule applies: a bright-line antecedent provides greater simplicity at the cost of accuracy, whereas a multifold antecedent results in a more accurate determination at the potential expense of greater complexity. Variability in the consequent affects the granularity of the consequences of the rule: a bright-line consequent will have an all-or-nothing legal result, whereas a multifold consequent will have a more nuanced legal result. This article argues that the role of bright-line rules in encouraging tax-avoidance behaviour has been significantly neglected in the literature and case law. The poor understanding of how bright lines interact with the different components of legal rules has led to an underappreciation of the advantages and pitfalls of bright-line rules. This confusion has caused courts to mistakenly conflate this legal design choice with the distinction between legal form and economic substance. The article demonstrates the consequences of misinterpreting multifold rules, as shown by the Canadian courts' approach to defining "use" in interest expense deductibility, inadvertently facilitating prevalent tax-avoidance strategies.
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Art, Andrew, and Ilan Gutherz. "Defining the Bulk Electric System: How Bright Is NERC's New ‘Bright Line’ Rule?" Electricity Journal 26, no. 2 (March 2013): 58–66. http://dx.doi.org/10.1016/j.tej.2013.02.001.
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Lutchman, Salona. "Notes: Children, autonomy and statements: The need for a bright-line rule." South African Law Journal 138, no. 3 (2021): 500–508. http://dx.doi.org/10.47348/salj/v138/i3a2.
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Currently, a child cannot provide a statement without parental or guardian consent. This limits the child’s right to participate fully in matters which affect the child. Indeed, it also impacts the fact-finding process of an investigation. In terms of international conventions and the Children’s Act 38 of 2005, child participation is a cornerstone of children’s rights. This note proposes that South African law recognise adolescent autonomy — specifically, an adolescent’s competence to provide a statement in matters affecting the child. An adolescent’s stage of growth (physical and mental) makes the child capable of understanding the consequences of such conduct, and the child’s developing agency and cognitive abilities mean that the child may wish to do so. The note proposes that the law recognise the autonomy of a child who is twelve years or older to provide an unassisted statement in legal fora.
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Chastain, Raelynn. "Miranda in the Modern School: The Blurry Application of a Bright-Line Rule." Indiana Law Review 53, no. 3 (February 19, 2021): 689–715. http://dx.doi.org/10.18060/25125.
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White, Roger M. "Insider Trading: What Really Protects U.S. Investors?" Journal of Financial and Quantitative Analysis 55, no. 4 (April 16, 2019): 1305–32. http://dx.doi.org/10.1017/s0022109019000292.
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I examine the ability of the U.S. investor protection regime to limit insider trading returns, absent Section 16(b) of the Securities Exchange Act of 1934 (the short-swing rule). I find that in this setting, U.S. insiders execute short-swing trades that i) beat the market by approximately 15 basis points per day and ii) systematically divest ahead of disappointing earnings announcements. These results indicate that the bright-line rule restricting short-horizon round-trip insider trading plays a substantial role in protecting outside investors from privately informed insiders in the United States.
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Fradella, Henry F. "Neuroscience and the Potential Need for a New Bright-Line Rule ConcerningMirandaWaivers After CED Exposure." Criminology & Public Policy 15, no. 1 (December 4, 2015): 117–29. http://dx.doi.org/10.1111/1745-9133.12179.
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Ginsburg, Adam, John Bally, Ashley T. Barnes, Cara Battersby, Nazar Budaiev, Natalie O. Butterfield, Paola Caselli, et al. "A Broad Line-width, Compact, Millimeter-bright Molecular Emission Line Source near the Galactic Center." Astrophysical Journal Letters 968, no. 1 (June 1, 2024): L11. http://dx.doi.org/10.3847/2041-8213/ad47fa.
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Abstract A compact source, G0.02467–0.0727, was detected in Atacama Large Millimeter/submillimeter Array 3 mm observations in continuum and very broad line emission. The continuum emission has a spectral index α ≈ 3.3, suggesting that the emission is from dust. The line emission is detected in several transitions of CS, SO, and SO2 and exhibits a line width FWHM ≈ 160 km s−1. The line profile appears Gaussian. The emission is weakly spatially resolved, coming from an area on the sky ≲1″ in diameter (≲104 au at the distance of the Galactic center, GC). The centroid velocity is v LSR ≈ 40–50 km s−1, which is consistent with a location in the GC. With multiple SO lines detected, and assuming local thermodynamic equilibrium (LTE) conditions, the gas temperature is T LTE = 13 K, which is colder than seen in typical GC clouds, though we cannot rule out low-density, subthermally excited, warmer gas. Despite the high velocity dispersion, no emission is observed from SiO, suggesting that there are no strong (≳10 km s−1) shocks in the molecular gas. There are no detections at other wavelengths, including X-ray, infrared, and radio. We consider several explanations for the millimeter ultra-broad-line object (MUBLO), including protostellar outflow, explosive outflow, a collapsing cloud, an evolved star, a stellar merger, a high-velocity compact cloud, an intermediate-mass black hole, and a background galaxy. Most of these conceptual models are either inconsistent with the data or do not fully explain them. The MUBLO is, at present, an observationally unique object.
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Paradis, Renee. "Carpe Demonstratores: Towards a Bright-Line Rule Governing Seizure in Excessive Force Claims Brought by Demonstrators." Columbia Law Review 103, no. 2 (March 2003): 316. http://dx.doi.org/10.2307/1123695.
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Santos, Mauricio Gomm Ferreira dos, and Mauricio Gomm Ferreira dos Santos. "Miami Arbitration Reports: Unique Cases to Give Readers aBroader Understanding of Arbitration." Revista Brasileira de Arbitragem 7, Issue 28 (December 1, 2010): 93–110. http://dx.doi.org/10.54648/rba2010060.
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ABSTRACT: This edition of MAR capitalizes on some unique cases to give readers a broader understanding of arbitration. First, we look at the scope of the arbitral clause within employment arbitration. The Fifth Circuit uses a factually challenging case to draw a bright-line rule and circumscribe even the broadest of clauses. Second, Erica Franzetti from Crowell & Moring helpfully synthesizes the development of a recent line of cases on 28 USC 1782. As our first special contributor, she provides a timely analysis of a fascinating subject. Third, a domestic arbitration gives the Seventh Circuit a chance to expand the scope of 9 USC 5 in the context of the selection of an arbitrator. And finally, the Second Circuit looks at an attempt to confirm an arbitral award against a foreign state. It lays out some helpful rules in the context of personal jurisdiction, and pens an opinion opening interesting questions of due process and the interpretation of the Foreign Sovereign Immunities Act.
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Cowan, Mark J. "A Coke, a Smile … and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education." ATA Journal of Legal Tax Research 3, no. 1 (January 1, 2005): 49–65. http://dx.doi.org/10.2308/jltr.2005.3.1.49.
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The purpose of this article is to critically analyze the tax treatment of amounts that colleges and universities receive under exclusive provider agreements (also known as “pouring rights contracts”). Under these agreements, beverage companies pay millions of dollars to institutions of higher education for the right to be the exclusive provider of beverages at campus points of sale. There is no bright-line rule indicating whether revenue from such agreements is subject to the unrelated business income tax. Colleges and universities must therefore dissect the revenue they receive from these contracts and apply the general rules of the unrelated business income tax to separate the taxable amounts from the nontaxable amounts. The article reviews this process and then looks at whether there is any policy justification for taxing revenue from exclusive provider agreements. Based on a review of the policy underlying the unrelated business income tax, the article concludes that exempting exclusive provider agreement revenue from taxation would greatly simplify the law without violating the spirit or purposes underlying the unrelated business income tax.
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Lamb, Gavin P., Lorenzo Nativi, Stephan Rosswog, D. Alexander Kann, Andrew Levan, Christoffer Lundman, and Nial Tanvir. "Inhomogeneous Jets from Neutron Star Mergers: One Jet to Rule Them All." Universe 8, no. 12 (November 23, 2022): 612. http://dx.doi.org/10.3390/universe8120612.
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Using the resultant profiles from 3D hydrodynamic simulations of relativistic jets interacting with neutron star merger wind ejecta, we show how the inhomogeneity of energy and velocity across the jet surface profile can alter the observed afterglow lightcurve. We find that the peak afterglow flux depends sensitively on the observer’s line-of-sight, not only via the jet inclination but also through the jet rotation: for an observer viewing the afterglow within the GRB-bright jet core, we find a peak flux variability on the order <0.5 dex through rotational orientation and <1.3 dex for the polar inclination. An observed afterglow’s peak flux can be used to infer the jet kinetic energy, and where a top-hat jet is assumed, we find the range of inferred jet kinetic energies for our various model afterglow lightcurves (with fixed model parameters), covers ∼1/3 of the observed short GRB population. Additionally, we present an analytic jet structure function that includes physically motivated parameter uncertainties due to variability through the rotation of the source. An approximation for the change in collimation due to the merger ejecta mass is included and we show that by considering the observed range of merger ejecta masses from short GRB kilonova candidates, a population of merger jets with a fixed intrinsic jet energy is capable of explaining the observed broad diversity seen in short GRB afterglows.
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Rasmussen, Lief Kjehl. "Abolishing the Privity Doctrine in Texas - Just Do It!" Texas Wesleyan Law Review 2, no. 3 (March 1996): 559–91. http://dx.doi.org/10.37419/twlr.v2.i3.5.
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The purpose of this comment is to provide future guidance to Texas courts in structuring a bright-line rule to determine third party nonclient standing in similar estate planning legal malpractice cases as an alternative to the current privity standard. Part I discusses and analyzes the evolution of the privity doctrine and the current theories supporting its relaxation as it relates to estate planning legal malpractice cases, particularly circumstances involving negligently drafted or executed wills. Part II examines the privity doctrine as it has been applied in Texas legal malpractice cases. Part III recommends abolishing the privity doctrine in Texas and offers a new standard to assist Texas courts in determining, with some degree of certainty and predictability, the circumstances under which negligent attorneys should be held liable to persons not within the direct attorney-client relationship.
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Paciocco, Palma. "Pilloried in the Press: Rethinking the Constitutional Status of the American Perp Walk." New Criminal Law Review 16, no. 1 (January 1, 2013): 50–103. http://dx.doi.org/10.1525/nclr.2013.16.1.50.
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The perp walk is the practice, common among some American law enforcement agencies, of “walking” a criminal suspect before the press to be filmed. Perp walks have been challenged under the Fourth Amendment as unreasonable seizures of the person, but with limited success. This article examines the governing Fourth Amendment case law on perp walks. It finds the cases have deviated from conventional Fourth Amendment doctrine, instead establishing a bright-line rule based on an overstated distinction between different types of perp walks. The cases also overestimate the perp walk’s informative value while overlooking its punitive effects. Drawing on media studies, the article questions the claim that perp walks increase public access to the criminal justice system, arguing that they are necessarily distortionary media events. Drawing on both legal and anthropological sources, it goes on to suggest that perp walks are also inherently punitive events, akin to traditional shaming sanctions. Finally, the article offers a prescriptive analysis of how the perp walk cases can be brought back into line with Fourth Amendment doctrine and made to account for the perp walk’s distortionary and punitive effects.
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Alderson, Lili, Natasha E. Batalha, Hannah R. Wakeford, Nicole L. Wallack, Artyom Aguichine, Johanna Teske, Jea Adams Redai, et al. "JWST COMPASS: NIRSpec/G395H Transmission Observations of the Super-Earth TOI-836b." Astronomical Journal 167, no. 5 (April 15, 2024): 216. http://dx.doi.org/10.3847/1538-3881/ad32c9.
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Abstract We present two transit observations of the ∼870 K, 1.7 R ⊕ super-Earth TOI-836b with JWST NIRSpec/G395H, resulting in a 2.8–5.2 μm transmission spectrum. Using two different reduction pipelines, we obtain a median transit depth precision of 34 ppm for Visit 1 and 36 ppm for Visit 2, leading to a combined precision of 25 ppm in spectroscopic channels 30 pixels wide (∼0.02 μm). We find that the transmission spectrum from both visits is well fit by a zero-sloped line, by fitting zero-sloped and sloped lines as well as step functions to our data. Combining both visits, we are able to rule out atmospheres with metallicities <250 times solar for an opaque pressure level of 0.1 bar, corresponding to mean molecular weights of ≲6 g mol−1. We therefore conclude that TOI-836b does not have an H2-dominated atmosphere, in possible contrast with its larger, exterior sibling planet, TOI-836 c. We recommend that future proposals to observe small planets exercise caution when requiring specific numbers of transits to rule out physical scenarios, particularly for high metallicities and planets around bright host stars, as PandExo predictions appear to be more optimistic than what the gains from additional transits implied by our data suggest.
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Stefanelli, Justine N. "III. THE NEGATIVE IMPLICATIONS OF EU PRIVILEGE LAW UNDER AKZO NOBEL AT HOME AND ABROAD." International and Comparative Law Quarterly 60, no. 2 (April 2011): 545–56. http://dx.doi.org/10.1017/s0020589311000170.
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On 14 September 2010 the Court of Justice of the European Union (ECJ) delivered its judgment in Akzo Nobel.1 The judgment and its preceding opinion focused on the application of legal professional privilege to communications between a client and in-house legal counsel. The less-emphasized aspect of the case was the Court's decision to exclude all lawyers qualified outside of the European Union (EU) from the application of legal professional privilege.2 Because the application of legal professional privilege to lawyers from third States was not the focus of Akzo Nobel, the issue was lost in the extensive debate surrounding privilege and in-house legal counsel. The Court unfortunately missed an opportunity to reshape EU privilege law in acknowledgement of its negative consequences on the EU human rights framework and also on the EU's relationships with countries which do not apply a similar bright line rule. These implications will be discussed below with a particular emphasis on the EU's obligations under the European Convention on Human Rights (ECHR) and its relationship with the United States (US).
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Lin, Ruqiu, Zhen-Ya Zheng, Weida Hu, Chunyan Jiang, Xiang Pan, Chenwei Yang, Fang-Ting Yuan, et al. "On the Origin of the Strong Optical Variability of Emission-line Galaxies." Astrophysical Journal 940, no. 1 (November 1, 2022): 35. http://dx.doi.org/10.3847/1538-4357/ac9232.
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Abstract Emission-line galaxies (ELGs) are crucial for understanding the formation and evolution of galaxies, while little is known about their variability. Here we report on the optical variability of a sample of ELGs selected in the COSMOS field, which has narrowband observations in two epochs separated by ≳12 yr. This sample was observed with the Suprime-Cam (SC) and Hyper Suprime-Cam (HSC) on the Subaru telescope in NB816 and i ′ / i bands, respectively. After carefully removing the wing effect of a narrowband filter, we check the optical variability in a sample of 181 spectroscopically confirmed ELGs. We find that 0 (0/68) Hα emitters, 11.9% (5/42) [O iii] emitters, and 0 (0/71) [O ii] emitters show significant variability ( ∣ Δ m NB ∣ ≥ 3 σ Δ m NB , AGN = 0.20 mag ) in the two-epoch narrowband observations. We investigate the presence of active galactic nuclei (AGN) in this variable ELG (var-ELG) sample with three methods, including X-ray luminosity, mid-infrared activity, and radio excess. We find zero bright AGN in this var-ELG sample but cannot rule out the contribution from faint AGN. We find that supernovae explosions (SNe) could also dominate the variability of the var-ELG sample. The merger morphology shown in the HST/F814W images of the entire var-ELG sample is in agreement with the enhancement of star formation, i.e., the SNe activity.
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Mandell, Avi M., L. Drake Deming, Geoffrey A. Blake, Heather A. Knutson, Michael J. Mumma, Geronimo L. Villanueva, and Colette Salyk. "A NIR spectrum of a hot Jupiter from the ground: Preliminary results." Proceedings of the International Astronomical Union 6, S276 (October 2010): 158–62. http://dx.doi.org/10.1017/s1743921311020114.
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AbstractHigh resolution NIR spectroscopy offers an excellent complement to the expanding dataset of transit and secondary eclipse observations of exo-planets with Spitzer that have provided the bulk of our understanding of the atmospheres and internal structure of these objects. High-resolution data can quantify the vertical temperature structure by isolating specific spectral lines formed at various depths. The presence of an opaque absorbing layer can also be inferred - and its pressure level determined quantitatively - via its effect on spectral line intensities.We have analyzed data for a single secondary eclipse of the bright transiting exo-planet host star HD189733 at L-band wavelengths (3–4 μm) using the NIRSPEC instrument on Keck-II. We utilize a sophisticated first-order telluric absorption modeling technique that, combined with a calibration star, has already been proven to remove the effects of varying atmospheric transmittance and allow us to reach unprecedented S/N. We are conducting validation of the final data reduction products and developing high-resolution atmospheric models for comparison, but we have already been able to rule out emission from methane as reported by Swainet al. (2010). We present preliminary results and discuss future plans for analysis and observations.
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Saxena, A., H. J. A. Röttgering, K. J. Duncan, G. J. Hill, P. N. Best, B. L. Indahl, M. Marinello, et al. "The nature of faint radio galaxies at high redshifts." Monthly Notices of the Royal Astronomical Society 489, no. 4 (September 10, 2019): 5053–75. http://dx.doi.org/10.1093/mnras/stz2516.
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ABSTRACT We present spectra and near-infrared images of a sample of faint radio sources initially selected as promising high-redshift radio galaxy (HzRG) candidates. We have determined redshifts for a total of 13 radio galaxies with redshifts ranging from 0.52 ≤ $z$ ≤ 5.72. Our sample probes radio luminosities that are almost an order of magnitude fainter than previous large samples at the highest redshifts. We use near-infrared photometry for a subsample of these galaxies to calculate stellar masses using simple stellar population models, and find stellar masses to be in the range $10^{10.8} {--}10^{11.7} \, \mathrm{M}_\odot$. We then compare our faint radio galaxies with brighter radio galaxies at $z$ ≥ 2 from the literature. We find that fainter radio galaxies have lower Ly α luminosities and narrower line widths compared to the bright ones, implying photoionization by a weaker active galactic nucleus (AGN). We also rule out the presence of strong shocks in faint HzRGs. The stellar masses determined for faint HzRGs are lower than those observed for brighter ones. We find that faint HzRG population in the redshift range 2–4 forms a bridge between star-forming and narrow-line AGNs, whereas the ones at $z$ > 4 are likely to be dominated by star formation, and may be building up their stellar mass through cold accretion of gas. Finally, we show that the overall redshift evolution of radio sizes at $z$ > 2 is fully compatible with increased inverse Compton scattering losses at high redshifts.
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Kirk, James, Kevin B. Stevenson, Guangwei Fu, Jacob Lustig-Yaeger, Sarah E. Moran, Sarah Peacock, Munazza K. Alam, et al. "JWST/NIRCam Transmission Spectroscopy of the Nearby Sub-Earth GJ 341b." Astronomical Journal 167, no. 3 (February 5, 2024): 90. http://dx.doi.org/10.3847/1538-3881/ad19df.
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Abstract We present a JWST/Near Infrared Camera (NIRCam) transmission spectrum from 3.9 to 5.0 μm of the recently validated sub-Earth GJ 341b (R P = 0.92 R ⊕, T eq = 540 K) orbiting a nearby bright M1 star (d = 10.4 pc, K mag = 5.6). We use three independent pipelines to reduce the data from the three JWST visits and perform several tests to check for the significance of an atmosphere. Overall, our analysis does not uncover evidence of an atmosphere. Our null hypothesis tests find that none of our pipelines’ transmission spectra can rule out a flat line, although there is weak evidence for a Gaussian feature in two spectra from different pipelines (at 2.3 and 2.9σ). However, the candidate features are seen at different wavelengths (4.3 μm versus 4.7 μm), and our retrieval analysis finds that different gas species can explain these features in the two reductions (CO2 at 3.1σ compared to O3 at 2.9σ), suggesting that they are not real astrophysical signals. Our forward-model analysis rules out a low-mean-molecular-weight atmosphere (<350× solar metallicity) to at least 3σ, and disfavors CH4-dominated atmospheres at 1–3σ, depending on the reduction. Instead, the forward models find our transmission spectra are consistent with no atmosphere, a hazy atmosphere, or an atmosphere containing a species that does not have prominent molecular bands across the NIRCam/F444W bandpass, such as a water-dominated atmosphere. Our results demonstrate the unequivocal need for two or more transit observations analyzed with multiple reduction pipelines, alongside rigorous statistical tests, to determine the robustness of molecular detections for small exoplanet atmospheres.
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Podell, Jacob. "Resolving "Resolved": Covenants Not to Sue and the Availability of CERCLA Contribution Actions." Michigan Law Review, no. 119.1 (2020): 205. http://dx.doi.org/10.36644/mlr.119.1.resolving.
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The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA)—as part of its dual goals of cleaning up hazardous-waste sites and ensuring that the polluter pays for that cleanup—gives private parties two mutually exclusive causes of action: cost recovery and contribution. Contribution is available in limited circumstances, including if the party has “resolved” its liability with the government. But CERCLA does not define this operative term. Federal courts are split over how the structure of a settlement resolves liability. Several courts follow Bernstein v. Bankert, which held that any conditions precedent and nonadmissions of liability strongly suggest that a party has not yet resolved its liability. The Ninth Circuit’s recent case, ASARCO LLC v. Atlantic Richfield Co., said liability is resolved if the settlement determines the party’s obligations with “certainty and finality.” Bernstein deviates from CERCLA’s text and policy, leading to serious inconsistencies in the interpretation and application of the statute. ASARCO injects uncertainty into the statute, which disincentivizes settlements. When the stakes are the reallocation of billions of dollars and the amelioration of the most notorious environmental disasters, getting it right is paramount. This Note proposes a bright-line rule—liability is resolved when the settlement contains any covenant not to sue, conditional or unconditional—and argues that this reading cleans up many of the issues the current circuit split imparts on the statute.
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KOLTSOVA, N. Z., and L. ZHANG. "SPATIAL SYMBOLS OF A. BÖCKLIN’S THE ISLE OF THE DEAD IN ANDREI BELY’S PETERSBURG." Lomonosov Journal of Philology, no. 2, 2024 (June 16, 2024): 155–65. http://dx.doi.org/10.55959/msu0130-0075-9-2024-47-02-10.
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The paper attempts to explore the structural elements of the landscape of Andrei Bely’s novel in correlation with the spatial coordinates and symbolic images of A. Böcklin’s painting The Isle of the Dead. The Swiss artist’s techniques used in the novel are highlighted: color and light painting, the technique of inverse and combined perspective. In addition, microplots of fog, sails and the Bronze Horseman are presented in the novel as ‘pictures with motion’, due to which the visual images-symbols smoothly ‘flow’ into each other, forming a single whole, which meets the author’s desire to reproduce a three-dimensional mythopoetic model of the world based on the unity of macrocosm and microcosm, nature and man. From Bely’s point of view, gloomy rocks, the sky, white clothes, cypresses are a kind of coordinate axes of Böcklin’s painting - they set the horizontal and vertical levels of the universe. In the painting The Isle of the Dead, the horizontal is the Styx and the sky that seems bright; the vertical is shaped by the cypress and the rock. In the novel Petersburg the spire(s) acts as a vertical. The spire is not only a connecting line stretching from the city to the sky, but also a component of the symbolism of the cross: the Neva and the city streets, Petersburg lines, primarily act as a horizontal line. In addition, the image of the spire also fulfils a psychological and compositional function by drawing attention to the climaxes of a particular storyline: as a rule, the moment of the highest psychological tension (whether we are talking about the senator, the terrorist Dudkin, Anna Petrovna, or others) is marked by the mention of the ‘needle’, and extended introspection is often replaced by a ‘point’ indication of this detail of the city panorama, which turns out to be the focus of the character’s perception.
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Thueson, Sean D. "Fourth Amendment Search - Fuzzy Shades of Gray: The New Bright-Line Rule in Determining When the Use of Technology Constitutes a Search - Kyllo v. United States, 121 S. Ct. 2038 (2001)." Wyoming Law Review 2, no. 1 (January 1, 2002): 169–202. http://dx.doi.org/10.59643/1942-9916.1033.
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Libralato, Mattia, Daniel J. Lennon, Andrea Bellini, Roeland van der Marel, Simon J. Clark, Francisco Najarro, Lee R. Patrick, et al. "2D kinematics of massive stars near the Galactic Centre." Monthly Notices of the Royal Astronomical Society 500, no. 3 (November 7, 2020): 3213–39. http://dx.doi.org/10.1093/mnras/staa3329.
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ABSTRACT The presence of massive stars (MSs) in the region close to the Galactic Centre (GC) poses several questions about their origin. The harsh environment of the GC favours specific formation scenarios, each of which should imprint characteristic kinematic features on the MSs. We present a 2D kinematic analysis of MSs in a GC region surrounding Sgr A* based on high-precision proper motions obtained with the Hubble Space Telescope. Thanks to a careful data reduction, well-measured bright stars in our proper-motion catalogues have errors better than 0.5 mas yr−1. We discuss the absolute motion of the MSs in the field and their motion relative to Sgr A*, the Arches, and the Quintuplet. For the majority of the MSs, we rule out any distance further than 3–4 kpc from Sgr A* using only kinematic arguments. If their membership to the GC is confirmed, most of the isolated MSs are likely not associated with either the Arches or Quintuplet clusters or Sgr A*. Only a few MSs have proper motions, suggesting that they are likely members of the Arches cluster, in agreement with previous spectroscopic results. Line-of-sight radial velocities and distances are required to shed further light on the origin of most of these massive objects. We also present an analysis of other fast-moving objects in the GC region, finding no clear excess of high-velocity escaping stars. We make our astro-photometric catalogues publicly available.
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Mol Lous, M., E. Weenk, M. A. Kenworthy, K. Zwintz, and R. Kuschnig. "A search for transiting planets in the β Pictoris system." Astronomy & Astrophysics 615 (July 2018): A145. http://dx.doi.org/10.1051/0004-6361/201731941.
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Context. Transiting exoplanets provide an opportunity for the characterization of their atmospheres, and finding the brightest star in the sky with a transiting planet enables high signal-to-noise ratio observations. The Kepler satellite has detected over 365 multiple transiting exoplanet systems, a large fraction of which have nearly coplanar orbits. If one planet is seen to transit the star, then it is likely that other planets in the system will transit the star too. The bright (V = 3.86) star β Pictoris is a nearby young star with a debris disk and gas giant exoplanet, β Pictoris b, in a multi-decade orbit around it. Both the planet’s orbit and disk are almost edge-on to our line of sight. Aims. We carry out a search for any transiting planets in the β Pictoris system with orbits of less than 30 days that are coplanar with the planet β Pictoris b. Methods. We search for a planetary transit using data from the BRITE-Constellation nanosatellite BRITE-Heweliusz, analyzing the photometry using the Box-Fitting Least Squares Algorithm (BLS). The sensitivity of the method is verified by injection of artificial planetary transit signals using the Bad-Ass Transit Model cAlculatioN (BATMAN) code. Results. No planet was found in the BRITE-Constellation data set. We rule out planets larger than 0.6 RJ for periods of less than 5 days, larger than 0.75 RJ for periods of less than 10 days, and larger than 1.05 RJ for periods of less than 20 days.
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Fu, Shuqi, Linhua Jiang, Yuanhang Ning, Weiyang Liu, and Zhiwei Pan. "The Magellan M2FS Spectroscopic Survey of High-redshift Galaxies: The Brightest Lyman-break Galaxies at z ∼ 6." Astrophysical Journal 963, no. 1 (February 28, 2024): 51. http://dx.doi.org/10.3847/1538-4357/ad1ce5.
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Abstract We present a study of a sample of 45 spectroscopically confirmed, UV luminous galaxies at z ∼ 6. They were selected as bright Lyman-break galaxies (LBGs) using deep multiband optical images in more than 2 deg2 of the sky, and subsequently identified via their strong Lyα emission. The majority of these LBGs span an absolute UV magnitude range from −22.0 to −20.5 mag with Lyα equivalent width (EW) between ∼10 and ∼200 Å, representing the most luminous galaxies at z ∼ 6 in terms of both UV continuum emission and Lyα line emission. We model the spectral energy distributions of 10 LBGs that have deep infrared observations from Hubble Space Telescope, JWST, and/or Spitzer, and find that they have a wide range of stellar masses and ages. They also have high star formation rates ranging from a few tens to a few hundreds of solar mass per year. Five of the LBGs have JWST or HST images, and four of them show compact morphology in these images, including one that is roughly consistent with a point source, suggesting that UV luminous galaxies at this redshift are generally compact. The fraction of our photometrically selected LBGs with strong Lyα emission (EW > 25 Å) is about 0.2, which is consistent with previous results and supports a moderate evolution of the intergalactic medium opacity at the end of cosmic reionization. Using deep X-ray images, we do not find evidence of strong active galactic nucleus (AGN) activity in these galaxies, but our constraint is loose, and we are not able to rule out the possibility of any weak AGN activity.
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Komossa, S., D. Grupe, L. C. Gallo, A. Gonzalez, S. Yao, A. R. Hollett, M. L. Parker, and S. Ciprini. "MOMO. IV. The Complete Swift X-Ray and UV/Optical Light Curve and Characteristic Variability of the Blazar OJ 287 during the Last Two Decades." Astrophysical Journal 923, no. 1 (December 1, 2021): 51. http://dx.doi.org/10.3847/1538-4357/ac1442.
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Abstract We have been carrying out a dense monitoring of the blazar OJ 287 with Swift since late 2015 as part of our project MOMO (Multiwavelength Observations and Modeling of OJ 287). This is the densest existing monitoring of OJ 287 involving X-ray/UV data. In this latest publication of a sequence, we characterize the multiwavelength variability of OJ 287 based on >4000 Swift single-wave-band data sets including archival data since 2005. A structure function analysis reveals a characteristic timescale of ∼5 days in the optical–UV at epochs of low-level activity and larger during outbursts. The discrete correlation function shows zero lag between optical and UV, with τ = 0 ± 1 day at the epoch of densest cadence. During outbursts (in 2016/17 and 2020) the X-rays follow the UV with near-zero lags. However, during quiescence, the delay is 7–18 days with X-rays leading or lagging, interpreted as due to a different X-ray component dominated by inverse Compton emission. Scaling relations are used to derive the characteristic length scales of the broad-line region and torus in OJ 287. A remarkable, symmetric UV–optical deep fade is identified in late 2017, lasting 2 months. We rule out occultation from the passage of a dusty cloud and a model where the secondary black hole deflects the jet between the primary and observer. We speculate about a temporary dispersion or jet swing event in the core or in a bright quasi-stationary jet feature. The deep fade reveals an additional, spatially distinct X-ray component. The epoch 2020.9–2021.1 was searched for precursor flare activity predicted by the binary black hole model of OJ 287.
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Laurie, Emma. "Judicial Responses to Bright Line Rules in Social Security: In Search of Principle." Modern Law Review 72, no. 3 (May 2009): 384–411. http://dx.doi.org/10.1111/j.1468-2230.2009.00748.x.
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Duchac, Jonathan. "The dilemma of bright line accounting rules and professional judgment: Insights from special purpose entity consolidation rules." International Journal of Disclosure and Governance 1, no. 4 (October 2004): 324–38. http://dx.doi.org/10.1057/palgrave.jdg.2040034.
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Wagner, Gerhard, and Greta Körner. "Legal Ignorance in German Law: The Decline of a Once Stringent Standard." European Review of Private Law 29, Issue 2 (April 1, 2021): 253–92. http://dx.doi.org/10.54648/erpl2021014.
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In times of ever-increasing complexity of the legal system, legal errors are inevitable. While the German Criminal Code lays out that a legal error leads to impunity of the perpetrator if unavoidable, legal error in private law has always remained a vague concept. In principle, the Bundesgerichtshof (Federal Court of Justice) excuses a wrongdoer who acted under legal error only in exceptional cases. According to this stringent approach, a party must not only be aware of the existing legal framework, but also anticipate future changes in case law. If the legal situation is unclear, a party must not assume that her own position will ultimately be upheld by the court, but that she will be found liable for a wrong. Under this doctrine, the only circumstances where legal error will be excused are unanticipated and unforeseeable revisions of case law by the supreme court. However, there is a general trend in all areas of private law to soften this stringent approach. In contract law, courts tend to be more lenient on the parties. In the context of contractual liability of the debtor, legal errors are more and more frequently excused under ‘special circumstances’. On the other hand, a creditor who sues for performance is not liable to the debtor for damages incurred in the course of proceedings if he carried out a ‘plausibility check’ regarding his own legal position before filing suit. In tort law, where courts are generally stricter when it comes to legal ignorance, individual judgments point to a more generous stance towards legal error and excuse tortfeasors more easily. In the area of prescription, courts hold that the limitation period only begins to run when the creditor can reasonably be expected to file an action in view of an uncertain legal situation. German case law on legal ignorance in private law resembles a potpourri of different legal standards, all of which aim to govern the exoneration of legal errors. A bright and clear line is not discernible and, therefore, a return to a more stringent standard seems desirable. This does not rule out a balancing of interests in each individual case nor taking into account the idiosyncrasies of the parties involved. We should not strive for a ‘one-size-fits-all solution’ but seek to formulate nuanced liability standards that are able to distinguish, e.g. between consumers and businesses. However, the aim here must always be to develop clear and stringent criteria, thus providing for legal certainty.certainty
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Collins, Denton L., William R. Pasewark, and Mark E. Riley. "Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards." Accounting Horizons 26, no. 4 (July 1, 2012): 681–705. http://dx.doi.org/10.2308/acch-50266.
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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et al. (2011), we find strong evidence that U.S. GAAP firms using a lease standard containing bright-line guidance (i.e., ASC 840) are more likely to classify leases as operating than IFRS firms adhering to a lease accounting standard that lacks the bright lines of the U.S. standard (i.e., IAS 17). Also consistent with Agoglia et al. (2011), we find little evidence of increased dispersion accompanying financial reporting under IFRS. In fact, we find some evidence suggesting the use of IFRS may actually lead to lower dispersion in reporting outcomes.
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Andrews, H., E. Peeters, A. G. G. M. Tielens, and Y. Okada. "Whipping IC 63/IC 59." Astronomy & Astrophysics 619 (November 2018): A170. http://dx.doi.org/10.1051/0004-6361/201832808.
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Context. IC 63 and IC 59 are a pair of cometary-shaped nebulae in the vicinity of the star γCas (also known as Tsih, “the Whip”). Both nebulae have very different optical appearances, despite the fact that both objects lie at similar projected distances from the star: IC 63 shows bright rims and filaments, while IC 59 looks more homogeneous and faint. Aims. We aim to perform a general description of the two nebulae from an observational standpoint in order to study the physical conditions at the UV-illuminated surfaces of these objects. Methods. We used the available data on both nebulae taken with Spitzer and Herschel to study the infrared emission at the tip of both clouds, and derive the intensity of the UV radiation field. Using the photodetector array camera and spectrometer (PACS) in line spectroscopy mode, we obtained the intensity of the cooling lines [C II] 157 μm and [O I] 63 μm, and we used these to estimate the density in these regions. Excitation diagrams of molecular hydrogen were obtained to derive the gas temperature. We also used [C II] 157 μm velocity maps of IC 59 taken with German REceiver for Astronomy at Terahertz frequencies (GREAT) on board SOFIA to explore the gas dynamics in this nebula. Results. We find that the IR emission from polycyclic aromatic hydrocarbons (PAHs) is very similar at the tip of both nebulae. Even though it varies in intensity between the two, the derived PAH band ratios are remarkably similar. These ratios are similar to those found in the more shielded regions of other nebulae such as NGC 7023 and NGC 2023. Regarding the physical conditions, we get that while in IC 63 the intensity of the UV field, G0, is a factor of approximately ten higher than in IC 59, the density n at the tip of IC 59 is lower than in IC 63 by a similar factor. For both objects we derive G0 values significantly lower than what previous works have so far assumed. Comparison with other reflection nebulae photo-dissociation regions (PDRs) and known correlations support our claim that both IC 63 and IC 59 are low-UV irradiated environments. Conclusions. We conclude that the tips of IC 63 and IC 59 are about three and five times farther away from the star than their respective projected distances. The similarity of the mid-infrared emission between the two nebulae is consistent not only with both objects being overdensities within the same region around γCas, but it is also consistent with the similar G0/n and ionization parameters, which altogether rule the evolution of the hydrogenation and ionization level of the emitting population of PAHs. Finally, regarding the kinematics of the material in IC 59, we find evidence of photo-evaporation due to the incident radiation from γCas.
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De Hert, P. "The Future of Privacy. Addressing Singularities to Identify Bright-Line Rules That Speak to Us." European Data Protection Law Review 2, no. 4 (2016): 461–66. http://dx.doi.org/10.21552/edpl/2016/4/5.
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Raban, Ofer. "Mit pewności prawnej, czyli dlaczego nieprecyzyjne standardy prawne mogą być lepsze dla kapitalizmu i liberalizmu." Filozofia Publiczna i Edukacja Demokratyczna 2, no. 2 (July 14, 2018): 22–47. http://dx.doi.org/10.14746/fped.2013.2.2.14.
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This article reviews key aspects of the theoretical debate on the distinction between bright-line rules framed in clear and determinate language and vague legal standards. It is generally believed that legal rules provide more certainty and predictability, while legal standards afford flexibility, accommodate equitable solutions, and allow for a more informed development of the law. Furthermore, the article seeks to refute the idea that bright-line rules are superior to vague standards in regard to certainty and predictability. In first section, the author articulates the claims that legal certainty and predictability are essential for both capitalism and liberalism, and that these systems of economic and political organization therefore require legal rules framed in clear and determinate language. Second section undertakes a critical valuation of that claim and argues that, oftentimes, the best-drafted clear and determinate rules would result in less certainty than alternative vague and indeterminate standards. Third section provides explanations why things are so, arguing that the law is but one of many normative systems; that competing economic, social, and moral standards are often couched in vague and indeterminate terms; and that many of these standards cannot be reduced to clear and determinate rules. As conclusion author pointed out on the extensive use of vague legal standards that with no doubt harbors dangers. Vague standards can easily mask arbitrariness, inconsistency, and injustice, and can also generate uncertainty. their proper use requires good faith, professionalism, and intelligence, and therefore depends on a high caliber legal profession.
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De Hert, P. "Data Protection’s Future without Democratic Bright Line Rules. Co-existing with Technologies in Europe after Breyer." European Data Protection Law Review 3, no. 1 (2017): 20–35. http://dx.doi.org/10.21552/edpl/2017/1/6.
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Fitzpatrick, Daniel, and Andrew McWilliam. "Bright-Line Fever: Simple Legal Rules and Complex Property Customs among the Fataluku of East Timor." Law & Society Review 47, no. 2 (May 1, 2013): 311–43. http://dx.doi.org/10.1111/lasr.12014.
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Apel, Simon. "Bridgeport Music, Inc. v. Dimension Films (USA), Metall auf Metall (Germany) and Digital Sound Sampling – »Bright Line Rules«?" Zeitschrift für geistiges Eigentum 2, no. 3 (2010): 331. http://dx.doi.org/10.1628/186723710793206774.
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Mendelsohn, Aaron H. "The Fourth Amendment and Traffic Stops: Bright-Line Rules in Conjunction with the Totality of the Circumstances Test." Journal of Criminal Law and Criminology (1973-) 88, no. 3 (1998): 930. http://dx.doi.org/10.2307/3491357.
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Slamet, Amalul Arifin. "Problems Of The Maximum Limits Of Land Tenure In Indonesia." JHR (Jurnal Hukum Replik) 10, no. 2 (October 10, 2022): 42. http://dx.doi.org/10.31000/jhr.v10i2.6894.
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This article aims to examine the rules relating to the maximum limit of land tenure in Indonesia. In line with this, normative legal research was carried out on this issue. To find a bright spot, the legislation and expert perspectives are examined. So that it can be concluded that although there are rules that regulate the maximum limit of control of agricultural land, its implementation is still not optimal and cannot be carried out properly. Agricultural lands are currently not divided equitably, only piling up in certain communities who have access that allows them to own land with an area that exceeds the limit. And for building land, there are still no rules that clearly regulate the maximum limit except for residential land.Keywords: Maximum Limit, Land Tenure, Problems,
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Guglielmelli, Paola, Costanza Bogani, Vanessa Ponziani, Giada Poli, Vittorio Rosti, Cristophe Desterke, Alberto Bosi, Marie Caroline Le Bousse-Kerdiles, Giovanni Barosi, and Alessandro M. Vannucchi. "Hypermethylation of CXCR4 Promoter, and Its Reactivation by Hypomethylating Agent, in CD34+ Cells from Primary Myelofibrosis Patients." Blood 110, no. 11 (November 16, 2007): 1545. http://dx.doi.org/10.1182/blood.v110.11.1545.1545.
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Abstract Abnormal mobilization of CD34+ hematopoietic stem/progenitor cells in peripheral blood (PB) characterizes patients (pts) with Primary Myelofibrosis (PMF), and is attributed to both disruption of CXCR4/SDF-1 axis by a bone marrow (BM) proteolytic environment (Xu M, Blood 2005) and reduced CXCR4 expression on CD34+ cells (Rosti V, BCMD 2007) due to a transcriptional defect (Guglielmelli P, Stem Cells 2007). CXCR4 expression on CD34+ cells was inversely related to their number in PB and associated with advanced disease. We aimed at addressing potential mechanisms of reduced CXCR4 transcription in PMF CD34+ cells. To rule out cytokine-induced transcriptional regulation, CD34+ cells from controls and PMF pts were exposed to a range of SDF-1, G-CSF, TGF-beta and Interferon-gamma concentrations, and CXCR4 protein and mRNA level were concurrently measured by flow cytometry and quantitative PCR (RTQ-PCR), respectively. SDF-1 at 500 ng/mL for 24 hrs reduced CXCR4+/CD34+ cells to less than 10% basal value while CXCR4 mRNA level was unchanged, suggesting ligand-induced receptor internalization but no effect on gene transcription. Other cytokines tested were ineffective. Since abnormal methylation of CXCR4 has been implicated in reduced CXCR4 expression in pancreatic cancer cells (Sato N, Canc Biol Ther 2005), we evaluated methylation pattern of five CpG islands in CXCR4 promoter in PMF CD34+ cells and in HEL, K562 and HL-60 cell lines as control, using both methylation-specific PCR and bisulphite sequencing. A correlation was found between CXCR4 expression and extent of CpG island methylation in cell lines: K562 had 8±6% CXCR4+ cells and all five CpG islands were methylated while in HL-60, that showed bright CXCR4 expression in 90% of the cells, the promoter was in a completely un-methylated state; in HEL cell line, that expressed CXCR4 in 37±10% of cells, partial methylation of CpG island 1 and 5 was observed. On the other hand, CXCR4 promoter CpG island 1 hypermethylation was found in CD34+ cells of 15 PMF pts, and in a minority of them also of CpG island 4 or 5. The effect of hypomethylating agent 5-azacytydine (5-AZA; 1 uM up to 72 hrs) was evaluated in CD34+ cells from 10 PMF pts; starting from 12 hr incubation, significantly increased proportion (from 3- to greater than 10-fold basal level) of CD34+ cells expressed CXCR4, and a three- to five-fold induction of CXCR4 RNA by RTQ-PCR was detectable at 8–12hr. Similar effects were observed after 5-AZA treatment of HEL, while in K562 cells changes in CXCR4 expression were minimal. Concurrent incubation with 5-AZA and HDAC inhibitor SAHA induced effects similar to hypomethylating agent alone. In both PMF CD34+ and HEL cells treated with 5-AZA, hypermethylation of CpG 1 was almost completely reverted at 24–48 hr. Finally, 5-AZA treated CD34+ cells showed enhanced migration in response to SDF-1. These data point to abnormal methylation of CXCR4 promoter as a mechanims for reduced CXCR4 expression in PMF CD34+ cells, possibly contributing to their constitutive migration in PB. Additionally, owing demonstration of an effect of 5-AZA combined with HDAC inhibitor TSA on the proportion of JAK2617V>F PMF mutant clones in culture (Shi J, Canc Res 2007), they represent a proof-of-principle for exploring use of hypomethylating agents in PMF.
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Beck, Allison K., Bruce K. Behn, Andrea Lionzo, and Francesca Rossignoli. "Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines: An Empirical Analysis." Journal of International Accounting Research 16, no. 1 (January 1, 2017): 37–57. http://dx.doi.org/10.2308/jiar-51657.
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ABSTRACT It is asserted in the literature that rules-based accounting standards leave room for transaction structuring and that numerous accounting scandals have been linked to companies structuring transactions to avoid bright-line rules. Prior research suggests that bright-line accounting standards motivated companies to avoid the equity method or consolidation accounting by keeping their equity ownership percentages below the key thresholds of 20 percent and 50 percent. However, in recent years, much has changed regarding U.S. GAAP and IFRS principles, especially in terms of the guidelines surrounding business combinations and the concept of control. Now, given the similarity of the U.S. GAAP and IFRS equity investment accounting standards and their more recent emphasis on the control concept, one would not expect either U.S. GAAP or IFRS firms to engage in transaction-structuring behavior, holding concentrated ownership percentages at, or right below, 50 percent. Our study extends prior research by investigating whether this phenomenon (of investment percentages being concentrated right at 50 percent or just below) exists in today's FASB and IASB reporting environments and if so, why? Using ownership data from 2004–2008, we investigate whether firms engage in strategic investment behavior in the vicinity of the 50 percent ownership threshold within the U.S. GAAP and IFRS reporting environments. Interestingly, our univariate results indicate that despite a shift in the accounting standards to a more principles-based definition of control, U.S. GAAP-compliant and IFRS-compliant companies continue to behave in a manner indicative of purposeful transaction structuring around the 50 percent threshold, as evidenced by an unusually heavy concentration of investment at or below 50 percent. This finding could mean that U.S. GAAP- and IFRS-compliant companies (and their auditors) are continuing to anchor to the old bright-line guidance regarding consolidation accounting. We supplement our univariate tests with a regression analysis to examine potential incentives that could explain this investment behavior. We find that leverage has a significant positive marginal effect—increased leverage is associated with a greater likelihood of choosing to keep the investment level at or below 50 percent. Data Availability: The ownership data for this study were obtained from the Bureau van Dijk OSIRIS Ownership database. Data will be made available in accordance with the American Accounting Association's data integrity policy.
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Ryack, Kenneth N., M. Christian Mastilak, Christopher D. Hodgdon, and Joyce S. Allen. "Concepts-Based Education in a Rules-Based World: A Challenge for Accounting Educators." Issues in Accounting Education 30, no. 4 (May 1, 2015): 251–74. http://dx.doi.org/10.2308/iace-51162.
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ABSTRACT In this paper we discuss the challenges of teaching U.S. GAAP and IFRS side by side. We then focus on one particular challenge of teaching both the more detailed U.S. standards and the less specific IFRS: the likelihood that students will “anchor” on the precise rules in U.S. GAAP when applying the less specific guidelines under IFRS. As a part of this discussion, we report on a classroom experiment designed to test for the presence of anchoring on U.S. GAAP rules when applying IFRS in a lease classification task. Our results indicate that students do anchor on the U.S. GAAP bright-line values for lease accounting when classifying leases under IFRS, primarily when U.S. GAAP rules provide an acceptable quantification of IFRS' less precise guidelines. We do not find that teaching order (i.e., teaching U.S. GAAP first versus IFRS first) directly affects anchoring or lease classification. However, a moderation analysis suggests the interaction between teaching order and anchoring may affect lease classification. Our results suggest that, where possible, instructors may wish to teach principles-based accounting prior to rules-based accounting to mitigate potential anchoring by students and its effect on their accounting judgments. Data Availability: Contact the authors.
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Tobin, John. "Law and Children’s Decision Making: What Is the Rights Approach?" Laws 12, no. 4 (August 15, 2023): 71. http://dx.doi.org/10.3390/laws12040071.
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This paper outlines three broad models that have informed the relationship between the law and children’s involvement in decision making—the property/instrumentalist approach, the welfare approach, and a rights-based approach. It identifies and critiques contemporary legal practices that regulate children’s decision making against the standards required under a rights-based approach. The focus is on three contexts—(i) statutory bright line minimum age rules; (ii) presumptive age limits, and (iii) individual decision making involving children where there is often an interplay between the principle of Gillick competency and the parens patriae jurisdiction of a court. The key arguments advanced are that a rights-based approach tolerates minimum age rules and presumptive age limits under certain conditions. A rights-based approach also aligns closely with the principle of Gillick competency but offers a deeper and more nuanced insight into how to enable and support decision making with children across childhood. Finally, a rights-based approach also offers novel insights into how the parens patriae jurisdiction of common law courts, with its historical emphasis on the protection of children, could be developed to better protect children’s rights and decisional autonomy.
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Cabrelli, David. "Rules and standards in the workplace: a perspective from the field of labour law." Legal Studies 31, no. 1 (March 2011): 21–41. http://dx.doi.org/10.1111/j.1748-121x.2010.00179.x.
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Employment rights may be crafted as ‘bright-line’ rules or open-textured standards. Employment rights which are framed at a higher level of generality, such as standards, have not been examined in the same level of detail as rules in labour law scholarship. Standards can be divided into standards of conduct and standards of review. Standards of conduct represent commands to decision makers, such as employers, which enable them to scrutinise their decision making internally; whereas standards of review are addressed to adjudicators whose function it is to scrutinise the conduct of decision makers externally. In the majority of cases, the intensity of scrutiny which is attached to both of these standards will be the same, resulting in conflation. However, there is a general assumption that in adjudicating disputes involving employment rights, the judiciary is overly deferential to the managerial prerogative and this assumption can be corroborated – but also challenged – by an analysis which focuses on standards of review quite separately from standards of conduct. Such an examination reveals situations in which the level of scrutiny exerted externally by the adjudicator pursuant to the standard of review may be less, but also more, acute than that attached to the internal standard of conduct. This paper goes on to evaluate what the degree of intensity of scrutiny attached to standards of conduct and review reveals about employment rights more generally and erects a framework against which the argument about varying intensities of scrutiny can be given greater clarity.
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Dirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.
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Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the high levels of litigation resulting from concentrated Australian Taxation Office compliance programs, the Board of Taxation commenced a self-initiated review of the income tax residence rules for individuals in May 2016. The report subsequently submitted to government noted that the current rules were no longer appropriate and needed to be updated and simplified. Although the Australian government has not endorsed the board's recommendations, the board was directed to undertake further consultation in order to ensure that the proposed residence rules are appropriately designed and targeted, with a particular focus on integrity (that is, anti-avoidance) issues. A final report, sent to the government in April/May 2019, proposed a number of bright-line tests. These proposed tests are based in part on the approach adopted in the NZ and 2013 UK residence rules. In this paper, the author considers the similarities and shortcomings of the Canadian and Australian rules on individual tax residence according to the criteria of equity, simplicity, and efficiency (integrity), and then reviews the Board of Taxation's recommendations with an eye to whether the proposed Australian changes could provide guidance for any future Canadian reform, should the political circumstances so dictate in the future.
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Adside, Charles. "The Innocent Villain: Involuntary Manslaughter by Text." University of Michigan Journal of Law Reform, no. 52.3 (2019): 731. http://dx.doi.org/10.36646/mjlr.52.3.innocent.
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Michelle Carter’s texts instructing her mentally ill online boyfriend to commit suicide offended the social moral code. But the law does not categorize all morally reprehensible behavior as criminal. Commonwealth v. Carter is unprecedented in manslaughter law because Carter was convicted on the theory that she was virtually present as opposed to physically present—at the crime scene. The court’s reasoning is expansive, as the framework it employs is excessively vague and does not provide fair notice to the public of which actions constitute involuntary manslaughter. Disturbingly, the Massachusetts Supreme Judicial Court affirmed the trial court’s logic. This Article concludes that a conviction based upon a virtual-presence theory is unconstitutional, as it is void-for-vagueness. Hypotheticals are provided to illustrate how the Carter framework is unworkable when applied to online relationships based on electronic communications. State legislatures, not courts, should regulate this area, providing clear rules on when electronic encouragement of suicide violates the law. States can consider a physical-presence requirement and prohibit prosecutions on this basis. Or, legislators can borrow from aiding and abetting principles to expand their special relationship statutes to include online relationships, creating a duty to report when encouraging another to commit suicide. In either case, the law will provide citizens with bright-line rules to forecast when electronic conduct is subject to criminal sanction.
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Blatz, Robert E. "Leveraged Leasing and Economic Substance under Proposed I.R.C. §7701(o)." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 1–31. http://dx.doi.org/10.2308/jltr.2006.4.1.1.
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In a “true lease,” the lessor reports rental income and deducts related business expenses. The lessee deducts his rental payments. The Commissioner, however, has on numerous occasions challenged purported lease agreements, arguing that a “sales” or “financing” transaction, rather than a “leasing” transaction, has actually occurred. When a lease is recharacterized as a sale, the lessee will be considered the owner of the leased property and, thus, lose the expense deduction for the rental payments, but have depreciation and other related expense deductions. The lessor will be treated as if he sold the leased property in a taxable transaction and recognizes gain and imputed interest income as rental payments are received. And since he is no longer the owner of the leased property, no deduction for depreciation or other related expenses will be allowed. In order for the parties to avail themselves to the implicit tax benefits of a lease, the transaction must generally meet both common law “economic substance” and “business purpose” doctrines. However, due to the lack of a uniformly accepted “bright-line” test defining these doctrines, differing rules currently exist among the federal circuits. This has led to both taxpayer uncertainty and inconsistent tax results. In 2003, Congress began an initiative to solve these problems by proposing to codify the “economic substance” and “business purpose” doctrines. Proposed I.R.C. §7701(o) statutorily defines the economic substance doctrine, to include the business purpose doctrine. It also attempts to define and quantify “profit potential.” This article examines the economics and structure of leveraged leasing, relevant common law tax rules, and the impact proposed I.R.C. §7701(o) will have on those rules, should it become law.
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Zakharov, Alexander F. "Tests of gravity theories with Galactic Center observations." International Journal of Modern Physics D 28, no. 13 (October 2019): 1941003. http://dx.doi.org/10.1142/s0218271819410037.
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An active stage of relativistic astrophysics started in 1963 since in this year, quasars were discovered, Kerr solution had been found and the first Texas Symposium on Relativistic Astrophysics was organized in Dallas. Five years later, in 1967–1968 pulsars were discovered and their model as rotating neutron stars (NSs) had been proposed, meanwhile Wheeler claimed that Kerr and Schwarzschild vacuum solutions of Einstein equations provide an efficient approach for astronomical objects with different masses. Wheeler suggested to call these objects black holes. NSs were observed in different spectral band of electromagnetic radiation. In addition, a neutrino signal had been found for SN1987A. Therefore, multi-messenger astronomy demonstrated its efficiency for decades even before observations of the first gravitational radiation sources. However, usually, one has only manifestations of black holes in a weak gravitational field limit and sometimes a model with a black hole could be substituted with an alternative approach which very often looks much less natural, however, it is necessary to find observational evidences to reject such an alternative model. At the moment, only few astronomical signatures for strong gravitational field are found, including a shape of relativistic iron [Formula: see text] line, size and shape of shadows near black holes at the Galactic Center (GC) and M87, trajectories of bright stars near the GC. After two observational runs, the LIGO–Virgo collaboration provided a confirmation for a presence of mergers for 10 binary black holes and one binary NS system where gravitational wave signals were found. In addition, in the last years, a remarkable progress has been reached in a development of observational facilities to investigate a gravitational potential, for instance, the number of telescopes operating in the Event Horizon Telescope network is increasing and accuracy of a shadow reconstruction near the GC is improving, meanwhile largest VLT, Keck telescopes with adaptive optics and especially GRAVITY facilities observe bright IR stars at the GC with perfect accuracy. More options for precision observations of bright stars will be available with creating extremely large telescopes Thirty Meter Telescope (TMT) and E-ELT. It is clear that the GC (Sgr [Formula: see text]) is a specific object for observations. Our solar system is located at a distance around 8 kpc from the GC. Earlier, theorists proposed a number of different models including exotic ones for GC such as boson star, fermion ball, neutrino ball, a cluster of NSs. Later, some of these models were ruled out or essentially constrained with consequent observations and theoretical considerations. Currently, a supermassive black hole with mass around [Formula: see text] is the most natural model for GC. Using results of observations for trajectories of bright stars in paper [A. F. Zakharov, P. Jovanović, D. Borka and V. B. Jovanović, J. Cosmol. Astropart. Phys. 05 (2016) 045] the authors got a graviton mass constraint which is comparable and consistent with constraints obtained recently by the LIGO–Virgo collaboration. Later, we consider opportunities to improve current graviton mass constraints with future observations of bright stars [A. F. Zakharov, P. Jovanović, D. Borka and V. B. Jovanović, J. Cosmol. Astropart. Phys. 04 (2018) 050]. Similarly, from an analysis of bright star trajectories, one could constrain a tidal charge which was predicted by a gravity theory with an additional dimension [A. F. Zakharov, Eur. Phys. J. C 78 (2018) 689].
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Fujimoto, Seiji, Steven L. Finkelstein, Denis Burgarella, Chris L. Carilli, Véronique Buat, Caitlin M. Casey, Laure Ciesla, et al. "ALMA FIR View of Ultra-high-redshift Galaxy Candidates at z ∼ 11–17: Blue Monsters or Low-z Red Interlopers?" Astrophysical Journal 955, no. 2 (September 26, 2023): 130. http://dx.doi.org/10.3847/1538-4357/aceb67.
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Abstract We present Atacama Large Millimeter/submillimeter Array (ALMA) Band 7 observations of a remarkably bright galaxy candidate at z phot = 16.7 − 0.3 + 1.9 (M UV = −21.6), S5-z17-1, identified in James Webb Space Telescope (JWST) Early Release Observation data of Stephen’s Quintet. We do not detect the dust continuum at 866 μm, ruling out the possibility that S5-z17-1 is a low-z dusty starburst with a star formation rate of ≳30 M ⊙ yr−1. We detect a 5.1σ line feature at 338.726 ± 0.007 GHz exactly coinciding with the JWST source position, with a 2% likelihood of the signal being spurious. The most likely line identification would be [O iii]52 μm at z = 16.01 or [C ii]158 μm at z = 4.61, whose line luminosities do not violate the nondetection of the dust continuum in both cases. Together with three other z ≳ 11–13 candidate galaxies recently observed with ALMA, we conduct a joint ALMA and JWST spectral energy distribution (SED) analysis and find that the high-z solution at z ∼ 11–17 is favored in every candidate as a very blue (UV continuum slope of ≃−2.3) and luminous (M UV ≃ [ − 24:−21]) system. Still, we find in several candidates that reasonable SED fits (Δχ 2 ≲ 4) are reproduced by type II quasar and/or quiescent galaxy templates with strong emission lines at z ∼ 3–5, where such populations predicted from their luminosity functions and EW([O iii]+Hβ) distributions are abundant in survey volumes used for the identification of the z ∼ 11–17 candidates. While these recent ALMA observation results have strengthened the likelihood of the high-z solutions, lower-z possibilities are not completely ruled out in several of the z ∼ 11–17 candidates, indicating the need to consider the relative surface densities of the lower-z contaminants in the ultra-high-z galaxy search.
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Lande-Marghade, Pallavi. "Operating Theatre Mannerisms & Etiquette: Revisited!" Journal of Anaesthesia and Critical Care Reports 4, no. 2 (2018): 1–3. http://dx.doi.org/10.13107/jaccr.2018.v04i02.088.
Full textAbstract:
The operating theatre in a hospital is a highly critical and complex area which requires high hygienic standards. A certain code of conduct must be followed at all times to maintain a pedagogical model of excellence. There is indeed a very narrow margin for errors and critical incidents are waiting to happen with any lapses in the standard of care. The core idea of possessing certain etiquettes and mannerisms is therefore quintessential for excellence and safety in patient care and a good outcome. We as anesthetists play a pivotal role in maintaining the requisite standards. Let us revisit these sequentially to better equip ourselves in our temple of work- The Operating Theatre (OT) Basic house rules mandate entering the OT in a well laundered clean two piece scrub suit, cap, disposable mask and proper footwear to minimize cross infection. The scrub suit is made up of cotton with a high weave density that minimizes the risk of bacterial strike- through. These should be changed immediately if soiled or contaminated. Long sleeves are not allowed and bare below elbows must be strictly followed in all clinical areas. Proper footwear has ridged rubber soles to make it antistatic and anti skid to prevent slip and falls. (1) Our next portal of contact is the patient which has to be impactful! This is a game changing opportunity and one must make the most of it! Through each and every step of anesthesia, one must be courteous, empathetic, reassuring and communicate adequately with the patient. (2) This would set the patient at ease and half the battle will be won! Vigilance with multitasking must be reflected at every step with positive communication. Dutt-Gupta et al have shown that negative communication during intravenous cannulation is known to have increased analgesic requirements in one study. (3) Leave apart the humour, sattire, sarcasm but the best surgeon – anesthetist relationship actually is a symbiotic one which thrives on professionalism, punctuality, discipline, mutual respect and assertiveness. We all do possess technical skills with great dexterity but one must possess non technical skills which sets us apart from others. Arrive before time for performing the blocks. One must turn their penchant off for people pleasing and maintain integrity at all times. Strong work ethics is a must for success. Mistakes do happen and one must apologize and explain them. Perfect documentation of all events in the OT is essential as the law is very clear about it, if it is not mentioned in the anesthetic chart-it has not happened! In the recently concluded FIFA world cup 2018, the Croatian team taught us lessons for a lifetime. They did an unmitigated display of non-technical skills which are equally important for our working in theatre. These nontechnical skills are none other than task management, team work, situation awareness and decision making. Flin et al in their excellent article on Anesthetists’ and non-technical skills have pointed out that deficiencies in these can contribute to medical error and adverse events.(4) Ghodki et al has demonstrated these non-technical skills with day to day examples in her editorial on soft skills for anesthetists.(5) Quality Communication Quality communication should be the key element of the OT milieu. Gawande et al documents 43% of adverse events to be due to communication failure. Lingard et al has noted 30% of adverse events due to lack of standardization and team integration. Reluctance to interrupt, fear of embarrassment, and concern of being misjudged or inability to verbalize thoughts are the most common causes of communication failure. The challenge is to overcome the barriers and speak up. (6) Two challenge rule of advocacy and curiosity practiced in aviation has been strongly recommended in OT and critical care setting as well. While advocacy means deliberate practice to express your concern without being offensive, curiosity is to understand others point of view. The bottom-line of effective communication is to give clear precise instructions and ensure that the loop is closed and correct action executed. Non verbal clues like facial expressions, body language and above all the ability to listen to others make a whole lot of difference. (7) Infection Control Another important area which definitely needs our valuable contribution is infection control. Practice your 5 moments of hand hygiene religiously. Use personal protection equipment (PPE) and sterile aseptic precautions while doing any invasive procedures like central neuraxial blockade (CNB) and central venous cannulation. There has been a lot of apathy regarding the use of face masks while performing CNB’s. An observational study found that most cases of meningitis after CNB were due to Streptococcus, a commensal in the respiratory tract. Let’s see what the CDC (Centre for Disease Control and prevention) has to say in this respect; facemasks should always be used when injecting any material or inserting a catheter into the epidural or subdural space, aseptic technique and other safe injection practices should always be followed for all spinal injection procedures. Excellent protection from an appropriate mask lasts for ∼15 minutes. A proper large, soft, pleated, pliable mask (as opposed to a cloth mask) remains a good bacterial filter for up to 8 hrs. It is prudent to change mask after each procedure. The correct segregation of healthcare waste on site is vital and we as anesthetists have our share of responsibility too! As a matter of fact during my training in England, I learnt by observing my seniors and consultants to dispose the sharps after use myself into the sharps can. Any contaminated or infectious disposables should be discarded in the yellow bag for further disposal. Black bag is meant only for non contaminated packaging, tissues, and disposable cups. (1) Mobile Menace The only word which comes to mind when I think of smartphones is menace. However, these have become an integral part of the healthcare sector responsible for innovation, teaching and education, data entry and many others. It’s difficult to dissociate smartphones but we can try to minimize its use in the OT. Apart of being a significant source of nosocomial infections due to handling of mobiles by healthcare professionals by contaminated hands, they are a potent source of distraction. Although anesthetists are trained in multitasking while maintaining situational awareness, it may sometimes result in lack of concentration. Sterile cockpit rules followed in aviation industry apply to OT environment as well. To prevent interference with medical equipment a safe 1m rule is followed although most of the equipments are not affected due to electromagnetic radiation. It would be a good idea to store mobiles in plastic bag to prevent cross contamination. Restricted use of mobiles is highly recommended with regulation of ring tones. (8) Needless to mention that use of unparliamentary language is strictly prohibited as it can lead to dire consequences. With the use of smartphones, use of social media has become inevitable with a variety of websites and groups on facebook where patient information is shared for discussion and knowledge sharing. It is our singular responsibility to obtain patient’s consent, hide PID (Patient Identifiable Data) to protect security and privacy and maintain confidentiality all the time. “Unnecessary noise is the most cruel absence of care which can be inflicted either on sick or on well.” —Florence Nightingale, 1859 Specifically within hospitals, average noise levels of 45 dBA or less are recommended. Both National Institute for Occupational safety and Health and Occupational safety and Health Administration guidelines agree that the peak level for impulsive noise (characterized by a steep rise in the sound level to a high peak followed by a rapid decay) should not exceed 140 dBA. (9) The most common source of noise is loud chatter and music followed by arranging metal instruments, suction apparatus, monitor alarms, air warming units, various mobile ringtones. The most commonly reported short term healthcare consequences are distraction leading to serious communication gaps, negative impact on anesthetist and surgeon performance, increased chances of surgical site infection especially when junior surgical staff is closing the wound with music playing in background. Thus, noise prevention is a collective responsibility to be shared by entire staff in OT for an error free surgery. Strict adherence to sterile cockpit rules during surgery as well anesthetic critical moments like induction, extubation and administering CNB’s and regional blocks. (9) What you do has far more impact that what you say!- Stephen Covey. Anesthetist being the team leader, MUST WALK THE TALK! The team members don’t listen to what you say but follow what you do. The future is definitely bright for anesthetists with the introduction of non-technical skills in undergraduate curriculum. Neurolinguistic programming and simulation training will further enhance our situational awareness and response to crisis moments. Acknowledgment: I owe this editorial to all the members of TAS (The Anaesthetist Society) and especially Dr Shiv Kumar Singh whose posts and discussions have given me ideas galore and inspired me to think laterally and compose them
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Koehl, Robert L. "Perpetual Finality." Texas A&M Law Review 2, no. 1 (September 2014): 107–34. http://dx.doi.org/10.37419/lr.v2.i1.4.
Full textAbstract:
Immigrants who have been ordered removed may challenge their final removal order by filing a motion for the court to reopen their case. Motions to reopen removal cases are common within the immigration system, but offer little chance for an alien to actually receive relief. These motions are typically subject to strict time and numerical limitations. And the legal bases for reopening an immigrant’s case render the alien’s chances unlikely. Current statute and case law provide seven grounds for an immigrant to reopen a case. These grounds stem from United States Code, the Code of Federal Regulations, and the Board of Immigration Appeals’ precedential case law. Some of these grounds require such a perfect storm of unlikely circumstances that reopening becomes de facto impossible for an alien to attain. Some grounds are confusing, with requirements that are difficult for aliens, their attorneys, or even judges to understand. The remaining grounds have bright-line rules but are couched in ambiguous language. This leads attorneys to pursue reopening in cases that do not merit reopening, but seem to merit reopening because of the ambiguity. This Comment outlines the current legal bases for an alien seeking to reopen a removal case. It will explore the problems and shortcomings inherent to these bases. And it will recommend reforms to the current structure which will render the immigration post-conclusion structure fairer to the alien, clearer for the private attorneys, and more efficient for the government.