Bibliographies thématiques / Bright-line rule

Littérature scientifique sur le sujet « Bright-line rule »

Auteur : Grafiati
Publié le 27 juillet 2024
Mis à jour le 29 juillet 2024

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Articles de revues sur le sujet "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, et Ilan Gutherz. « Defining the Bulk Electric System : How Bright Is NERC's New ‘Bright Line’ Rule ? » Electricity Journal 26, no 2 (mars 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 (19 février 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 (16 avril 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 (4 décembre 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 (1 juin 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 (mars 2003) : 316. http://dx.doi.org/10.2307/1123695.

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Santos, Mauricio Gomm Ferreira dos, et Mauricio Gomm Ferreira dos Santos. « Miami Arbitration Reports : Unique Cases to Give Readers aBroader Understanding of Arbitration ». Revista Brasileira de Arbitragem 7, Issue 28 (1 décembre 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 (1 janvier 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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Livres sur le sujet "Bright-line rule"

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Kuenzler, Adrian. Making Behavioralism Work. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190698577.003.0004.

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This chapter turns to the restoration of consumer sovereignty. It revisits the three recurrent principles set out in Chapter 1 and argues that antitrust and intellectual property laws must understand consumers in their full socially embedded complexity to promote progress. Only in this way can analysts respect, rather than suppress, consumer preferences that evince concern for less proprietary forms of production and distribution in a marketplace which is heavily fixated on consumerism and passive consumption. It points to a number of ingenious recent studies from the cognitive psychological research that demonstrate that revealed preferences and external incentives have been offered as bright line rules for directing the consumer’s attention primarily (and exclusively) to conventional manufacturing and distribution techniques, but that such physical and economic processes scarcely exhaust the universe of choices about which consumers express strong interest.
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Horton, Richard. Most Likely to Christmas Make Spirits Bright Family Group College Ruled Line - 130 Pages - 8. 5 X 11 In. Independently Published, 2022.

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New Jim Crow : Mass Incarceration in the Age of Colorblindness TENTH ANNIVERSARY EDITION. New Press, 2020.

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Chapitres de livres sur le sujet "Bright-line rule"

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Apel, Simon. « Digital Sound Sampling und US-Copyright – (No) „Bright-Line-Rule“ ? » Dans Immaterialgüter und Digitalisierung, 237–56. Nomos Verlagsgesellschaft mbH & Co. KG, 2017. http://dx.doi.org/10.5771/9783845284118-236.

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Gretok, Evan, David Langerman et Wesley M. Oliver. « Transformers for Classifying Fourth Amendment Elements and Factors Tests ». Dans Frontiers in Artificial Intelligence and Applications. IOS Press, 2020. http://dx.doi.org/10.3233/faia200850.

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Determining if a court has applied a bright-line or totality-of-the-circumstances rule for Fourth Amendment cases demonstrates a difficult problem even for human lawyers and justices. Determining the type of test that governs an issue is essential to answering a legal question. Modern natural language processing (NLP) tools, such as transformers, demonstrate the capacity to extract relevant features from unlabelled text. This study demonstrates the effectiveness of the BERT, RoBERTa, and ALBERT transformer models to classify Fourth Amendment cases by bright-line or totality-of-the-circumstances rule. Two approaches are considered in which models are trained with either positive language extracted by a domain-expert or with full texts of cases. Transformers attain up to 92.31% accuracy on full texts, further demonstrating the capability of NLP techniques on domain-specific tasks even without handcrafted features.
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Martin F, Gusy, et Hosking James M. « Part I Commentary on the ICDR International Rules, 39 Article 39—Interpretation of Rules ». Dans A Guide to the ICDR International Arbitration Rules. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198729020.003.0040.

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This chapter studies Article 39 of the ICDR Rules. Article 39 provides a bright-line rule that seeks to clarify when the arbitrators, as opposed to the institution, are responsible for interpreting and applying the ICDR Rules: to the extent that a rule impacts on the tribunal’s powers and duties, then the tribunal is charged with its application; in all other cases, this duty falls on the ICDR. Practically speaking, however, given the ICDR’s extensive experience with applying the rules, arbitrators typically will consult with the institution before making such an interpretation. Article 39 is substantially the same as its predecessor in Article 36 of the 2009 ICDR Rules. The only notable revision is that the provision now expressly provides that any emergency arbitrator or consolidation arbitrator will have the same authority as the arbitral tribunal to interpret and apply the Rules.
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« A Bright Line Rule ? South Africa Debates the Age of Consent for Sexual Intercourse ». Dans Explorations of Childhood, 73–83. BRILL, 2016. http://dx.doi.org/10.1163/9781848884113_008.

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Hunt, Luke William. « Interlude From the Ivory Tower to The Street ». Dans Police Deception and Dishonesty, 101–26. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780197672167.003.0004.

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Abstract The Interlude explores methodologies for moving from theoretical concerns about policing (ideal theory) to practical concerns about policing in the existing world (nonideal theory). The Interlude suggests that addressing police injustice in the existing world requires an outline of an ideal of justice, which helps ensure that efforts to address real-world injustice have a target for which to aim. The Interlude claims that plausible, uncontroversial accounts of justice will include the values discussed in Part I of the book, including good faith, honesty, transparency, legitimacy, personhood, and their normative backdrop in universalistic positive morality (UPM). Although bright-line rules are unrealistic, the Interlude proposes a “prerogative power” framework (based in part on established commitments to personhood and the rule of law) for assessing the justification of the police’s deviation from rule-of-law principles to engage in deception, dishonesty, and bad faith that are on par with fraud.
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Ojo, Marianne. « E Commerce as a Tool for Resource Expansion ». Dans Advances in E-Business Research, 25–48. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9921-2.ch002.

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This chapter is aimed at illustrating how the potential of E commerce as a tool for resource expansion, can be maximized where information gaps, asymmetries, and more specifically, implementation gaps are addressed and mitigated. Engaging stakeholders, as well as bright line rules - distinguished from principles, at relevant phases and stages of mediation process between agents and stakeholders, would not only serve to foster greater accountability, but also ensure that better enforcement mechanisms are in place. Hence chapter illustrates how the stakeholder theory can be considered to be consistent with value maximization. Whilst incomplete contracts provide benefits of flexibility, they have also been criticized for facilitating lack of clarity in respect of objectives, focus and accountability in the decision making process. Furthermore, through the engagement of stakeholders, as well as appropriate forms of regulation, the chapter will also, simultaneously, illustrate how a “properly constructed Balanced Scorecard” can comprehensively communicate enterprises' business strategies.
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Sutton, Rebecca. « Where is the line drawn ? » Dans The Humanitarian Civilian, 149–88. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198863816.003.0005.

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This chapter pursues the ‘civilian plus’, ‘mere civilian’, and ‘civilian minus’ across the three realms, exploring where the line is being drawn within the civilian category. Adopting parallel structures, the discussions in the Kinetic and Pedagogical realm first consider the humanitarian actor as a ‘civilian plus’ figure, and then as a ‘civilian minus’ figure. It is shown that in everyday practice, humanitarian actors strive to escape the vulnerability of the ‘mere civilian’ and to disperse any qualities of combatantness that might swirl around them. They root their claims to the ‘civilian plus’ in their important professional role and in the risk of harm it exposes them to; they also emphasize the expertise required to carry out humanitarian work. Other international actors detect a humanitarian superiority complex at play, sensing that humanitarian actors look down on them from a virtuous perch. Intriguingly, it is the very same professional role that could legitimate a claim to a special status that also impugns the civilianness of humanitarian actors—as when they are accused of ‘feeding the enemy’. The discussion in the Intellectual realm conveys that these intra-civilian distinctions are not disturbing an otherwise stable binary framework. Attention is drawn to IHL targeting rules that trouble a bright-line distinction. It is further shown that before the civilian was defined in AP I, the category was disaggregated for purposes of protection and access to services. Revisiting the Red Cross fantasy, it is proposed that IHL sets some humanitarian actors apart from other civilians.
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Pike, Alistair W. G., et Mabs Gilmour. « VeriWcation of the Age of the Palaeolithic Cave Art at Creswell Crags ». Dans Palaeolithic Cave Art at Creswell Crags in European Context. Oxford University Press, 2007. http://dx.doi.org/10.1093/oso/9780199299171.003.0008.

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Upon discovery of the Creswell cave art in April 2003, and a systematic survey and study of known images in June of the same year, it was believed on several grounds that the art was clearly of Pleistocene antiquity (Pettitt 2003). The reasoning was as follows: . The sharp line and bright colour of engraved graffiti dating to the 1940s stand in clear contrast to the eroded and dulled nature of the genuine art. Clearly, on the grounds of weathering the art is not a modern forgery. . In several places, thin flowstone crusts clearly overlay engravings, demonstrating a degree of antiquity for the art. . The location of almost all of the art at heights considerably above the reach of an adult’s arm span, given the current level of the floor in Church Hole Cave, indicates that if the engravings were made after 1876 (when the sediments were excavated down to their current levels) a ladder would have been necessary. While this cannot be ruled out, it would imply considerable effort in forging the art, certainly to avoid drawing attention to the perpetrator. . Several images bear clear resemblances to known Upper Palaeolithic art, particularly that of the Magdalenian, both in terms of style and subject matter. By contrast, none of the art can be said to have Holocene parallels, that is, if it were Mesolithic or later, it would be unique. On the grounds of parsimony it seems that the closest estimate of antiquity therefore was Pleistocene. . At least one of the images (the large bovid) represents a species known to be extinct in Europe, either since the seventeenth century (if identified as Bos primigenius) or the Late Pleistocene (if Bison priscus). The discovery team were therefore confident from the first that genuine Upper Palaeolithic cave art had been discovered. This having been said, a critical reason for the ‘Creswell Art in European Context’ conference was to expose the art to the scrutiny of international experts in Palaeolithic archaeology and rock art, and the clear consensus of the conference delegates was that the art is genuine.
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Rapports d'organisations sur le sujet "Bright-line rule"

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Canham, Jr, et John J. Military Rule of Evidence 707 : A Bright Line Rule Which Needs to be Dimmed. Fort Belvoir, VA : Defense Technical Information Center, avril 1993. http://dx.doi.org/10.21236/ada456566.

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