27,577 research outputs found

    Studying Innovation in Businesses: New Research Possibilities

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    The rapid pace of globalization and technological change has created demand for more and better analysis to answer key policy questions about the role of businesses in innovation. This demand was codified into law in the America COMPETES Act. However, existing business datasets are not adequate to create an empirically based foundation for policy decisions. This paper argues that the existing IRS data infrastructure could be used in a number of ways to respond to the national imperative. It describes the legal framework within which such a response could take place, and outlines the organizational features that would be required to establish an IRS/researcher partnership. It concludes with a discussion of the role for the research policy community.Business microdata, innovation, confidentiality, researcher access, tax policy

    Analytical Challenges in Modern Tax Administration: A Brief History of Analytics at the IRS

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    Remembering Democracy in the Debate over Election Reform

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    In FEC v. Wisconsin Right to Life, Inc., the United States Supreme Court held that the federal Bipartisan Campaign Reform Act violated the First Amendment right to free speech because the statute restricted a form of political speech known as issue advocacy. In attempting to protect this right from government intrusion, however, the Court improperly excluded considerations of democracy from its free speech analysis. The opinion consequently misrepresented the nature of the right to free speech for two independent but related reasons. First, because preserving a well-functioning democracy is the primary reason free speech is protected, the right to free speech does not exist when it is not justified by-nor when it conflicts with-the interest in preserving a healthy democracy. Second, an inductive review of American history and law shows that democracy is an independent right. The Court was therefore responsible for determining whether the political speech in question conflicted with the right to democracy and adjudicating between these two rights. By explicitly deciding not to weigh the impact that issue advocacy has on democracy, the Court set the dangerous precedent that courts can decide free speech cases without considering whether the speech in question tramples on the interests and rights that define it and determine its scope

    2003-2007 Report on Hate Crimes and Discrimination Against Arab Americans

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    Analyzes rates, patterns, and sources of anti-Arab-American hate crimes and discrimination, including detainee abuse, delays in naturalization, and threats; civil liberties concerns; bias in schools; and defamation in the media. Includes case summaries

    The Contemporary Tax Journal Volume 3, No. 1 – Spring/Summer 2013

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    Intellectual Property Management in Health and Agricultural Innovation: A Handbook of Best Practices, Vol. 1

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    Prepared by and for policy-makers, leaders of public sector research establishments, technology transfer professionals, licensing executives, and scientists, this online resource offers up-to-date information and strategies for utilizing the power of both intellectual property and the public domain. Emphasis is placed on advancing innovation in health and agriculture, though many of the principles outlined here are broadly applicable across technology fields. Eschewing ideological debates and general proclamations, the authors always keep their eye on the practical side of IP management. The site is based on a comprehensive Handbook and Executive Guide that provide substantive discussions and analysis of the opportunities awaiting anyone in the field who wants to put intellectual property to work. This multi-volume work contains 153 chapters on a full range of IP topics and over 50 case studies, composed by over 200 authors from North, South, East, and West. If you are a policymaker, a senior administrator, a technology transfer manager, or a scientist, we invite you to use the companion site guide available at http://www.iphandbook.org/index.html The site guide distills the key points of each IP topic covered by the Handbook into simple language and places it in the context of evolving best practices specific to your professional role within the overall picture of IP management

    Organizational Capital: A New Approach to Lending in Nonprofit Affordable Housing

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    In spite of a diminishing supply of public resources, many nonprofit housing developers are expanding their roles and their portfolios to address an increasing need for decent affordable housing. But as nonprofit housing organizations mature, the traditional project-by-project funding system fails to support their broader development goals. This paper stresses the urgent need for equity, or "organizational capital," to help nonprofit housing organizations build their capacity and their impact. Unlike conventional financing, organizational capital is underwritten against a borrower's balance sheet, or its organizational ability to repay. Whereas project-based loans are tied to one particular project, organizational loans can be a source of liquidity whenever an organization needs it: on the front end of a deal, for general business operations or during periods of organizational expansion. Despite its many advantages, there is an extremely limited supply of organizational capital in nonprofit affordable housing. This research outlines the practical challenges to organizational investing and uncovers the underlying barriers that have prevented a nonprofit organizational capital market from emerging. These findings lead us to explore nonprofit housing organizations in a "closed system" of standardized reporting and rational decision-making. The study concludes that while a new nonprofit reporting system would greatly encourage organizational investing in housing, the private markets alone will not bring organizational lending to scale. The final sections of the paper discuss the public policy implications of a closed nonprofit capital system and highlight some innovative approaches taken by lenders to overcome the obstacles of organizational investing and advance a new model of lending in nonprofit affordable housing

    A New Paradigm to Address Bid Protests

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    Sponsored Report (for Acquisition Research Program)distribution unlimited.The goal of this study is to offer senior decision-makers a useful framework to evaluate, articulate, and recommend modifications of the government''s bid protest policy to improve procurement outcomes. Most countries allow disappointed bidders to protest public procurement decisions as an oversight mechanism to minimize fraud and errors by procurement officials. The expectation is that allowing bid protests increases transparency and accountability and encourages competition, reducing the cost of public purchases. A key contribution of this study is to add an economics dimension to a bid protest process that is mostly thought of in legal terms. The economics approach suggests firms are likely to use the protest process strategically to improve their competitive bargaining position and will be equally strategic in their decision to protest an award. The conclusion is that a firm''s responsibility to its shareholders can lead it to undertake protests for reasons substantially different from, and fundamentally opposed to, the government''s objectives. The economics approach suggests minimizing the risk of protests that result in cost overruns, schedule delays, and performance gaps, while preserving the benefits offered by protests to promote competition and ensure the integrity, transparency, and accountability of the procurement process. Adopting an economics perspective reveals two other crucial insights: firms can exploit protests to extract concessions (Fed Mail), and risk-averse officials can overreact in attempts to achieve protest-proof procurements (Buy-offs). In recognizing costs as well as benefits of a protest system, the economics approach invites a review of alternative portfolios of governance mechanisms that complement bid protests (internal audits, external audits, independent investigations, alternative dispute resolution, increased training and incentives, etc.), to improve procurement outcomes.Naval Postgraduate School Acquisition Research ProgramApproved for public release; distribution is unlimited

    Alientating Human from Right : U.S. and UK Non-Compliance with Asylum Obligations Under International Human Rights Law

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    Snapshot of the state of asylum seekers\u27 rights in the United States and the UK at the time it was written. It provides an overview of U.S. and UK obligations to asylum seekers under international human rights law. The Comment also discusses the basics of U.S. and UK domestic law and procedure relevant to claims for asylum. The author advocates that the United State and the UK adopt a comprehensive approach to preserve asylum seekers\u27 rights and concludes that domestic law should not become a pretext for human rights violations of asylum seekers in the post-September 11th world
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