119,747 research outputs found

    Social science perspectives on natural hazards risk and uncertainty

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    Purging the Past: The Current State of Lustration Laws in the Former Communist Bloc

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    Lustration laws are used in the nations of the former communist bloc to determine whether suspected individuals collaborated with the former state security service. An overview is presented of the current status of such laws

    Alston\u27s Parity Thesis

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    Worship and the Ministry of Reconciliation: Turning Walls into Tables

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    (Excerpt) Thank you for the invitation to be with you. One regret I have had, not the only one, is that I have never attended the Institute of Liturgical Studies. Each spring my colleague, William Beckstrand, the cantor at University Lutheran Church of Hope, Minneapolis, would begin to invite and encourage me to join him for his annual journey to the institute at Valparaiso University. As I worked with Bill I began to realize that this event was like a pool of refreshing water that beckoned him through the often taxing days of Lent, Holy Week, and Triduum- I know I can do this .... I know I can do this because soon I will be at Valpo ..

    The Regulatory Process

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    Turn Your Values into Value

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    Business is about the creation of values. The quintessential bottom line is not so much monetarily defined as it is related to heart and passion and making a unique contribution to the world. In this article, Albion debunks well-rooted myths of the development and placement of business values by stressing the importance of engaging people and migrating toward – not away from – one’s own values

    Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation

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    After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators” of the Rule but not against mere “aiders and abettors.” This controversial distinction is further complicated by the recent introduction of “scheme liability” lawsuits under two previously obscure provisions of Rule 10b-5. This Note examines the circuit split over the “primary violator”/“aider and abettor” distinction in scheme liability claims, arguing that the circuits\u27 conflicting concepts of scheme liability actually cover similar conduct, and that tax shelter promoters likely will be considered primary violators under either concept
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