U.S. tax shelter industry : the role of accountants, lawyers, and financial professionals : hearings before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, first session, November 18 and 20, 2003.

Shipping list no.: 2004-0242-P (v. 1), 2004-0234 (v. 2-3), 2004-0244-P (v. 4).

Freedom to choose? Embryo selection, reproductive decision-making and the role of the state

Involving the biopsy of an eight-cell embryo, PGD has been hailed as a means of making reproductive decisions without having to face the heart-wrenching decision to abort an affected foetus. However, controversy around the kinds of traits for which testing can be done, and who has access to the technology, has led to questions about the way in which the technology is developing. Women who are allowed to access in vitro fertilisation (IVF) services can currently also access PGD in limited circumstances.

Explaining psychological distress in the legal profession: the role of overcommitment

The purpose of this study was to explain previously reported high levels of psychological distress in lawyers. General demands (i.e., time pressure and emotional demands) and lawyer demands (i.e., emphasis on profits and competitiveness), as well as three resources (i.e., control, pay, and praise) were examined, along with the moderating role of overcommitment. Participants included 448 Australian lawyers who completed an online questionnaire distributed to them by their state or territory law society. Results revealed significant direct relationships between the demands, resources, and overcommitment on depression and anxiety. Significant two-way interactions indicated that the positive relationship of general demands on depression and anxiety were more marked for high overcommitted lawyers, as was the negative relationship of pay on anxiety. Contrary to predictions for the three-way interaction, in the presence of high general demands, there was a trend to suggest that high control was positively related to psychological distress for high overcommitted lawyers. The theoretical and practical implications of these results, including the importance of identifying overcommitted lawyers and developing preventive interventions to reduce overcommitment prior to the development of strain, are discussed.

Interconnectedness, multiplexity and the global student : the role of blogging and micro blogging in opening students horizons

The authors explore the world of blogging and micro blogging (twitter) as a means of mediating engagement with students, lawyers, academics and other interested and interesting people around the world. Through the use of auto-ethnographic case studies of their own experiences with blogging and micro blogging tools, the authors propose that far from being a distraction from student learning, these tools have the potential to open up an international professional collaborative space beyond the physical classroom, for both academics and our students, from their first year experience through to practical legal training and continuing professional development.

The role of the state in investor-state arbitration

The Role of the State in Investor-State Arbitration is a collection of contributions from lawyers, arbitrators and political scientists on the development of the concept of the “State” in a field that currently presents an increasing number of controversial disputes: Investor-State Arbitration. The book analyzes the limits of the host State as a regulator, studying issues such as attribution and the role of State-Owned Enterprises and sub-State entities; the changing role of the home State in Investor-State disputes, including its direct participation in Investor-State arbitration and State to State dispute settlement; and the overall role that both home and host States can play in the improvement of Investor-State Dispute Settlement.

Political Sociology of Islam Integration: the Role of Liberal Law

In Europe and North America, migration and integration has become a busy subfield of political sociology. Of particular interest in this respect is the integration of Muslims and Islam, which has dominated the debate in Europe. Broadly conceived «political opportunity structures» have received much attention in this context. But the role of liberal law in the integration of Islam has been largely ignored, not by lawyers of course, but by political sociologists who have thus delivered far too negative and truncated pictures of Muslims and Islam in Europe. This is the deficit we sought to redress in Legal Integration of Islam; A Transatlantic Comparison (2013) (co-authored with John Torpey). Some of this study’s main ideas and findings are presented in the following.

The role of law and ethics in developing business management as a profession

Currently, business management is far from being recognised as a profession. This paper suggests that a professional spirit should be developed which could function as a filter of commercial reasoning. Broadly, management will not be organised within the framework of a well-established profession unless formal knowledge, licensing, professional autonomy and professional codes of conduct are developed sufficiently. In developing business management as a profession, law may play a key role. Where the idea is that business management should be more professsionalised, managers must show that they are willing to adopt ethical values, while arriving at business decisions. The paper argues that ethics cannot survive without legal regulation, which, in turn, will not be supported by law unless lawyers can find alternative solutions to the large mechanisms of the official society, secured by the monopolised coercion of the nation state. From a micro perspective of law and business ethics, communities can be developed with their own conventions, rules and standards that are generated and sanctioned within the boundaries of the communities themselves.

The role of microcomputer-based laboratory display in supporting the construction of new understanding in kinematics

Teachers' failure to utilise MBL activities more widely may be due to not recognising their capacity to transform the nature of laboratory activities to be more consistent with contemporary constructivist theories of learning. This research aimed to increase understanding of how MBL activities specifically designed to be consistent with a constructivist theory of learning support or constrain student construction of understanding. The first author conducted the research with his Year 11 physics class of 29 students. Dyads completed nine tasks relating to kinematics using a Predict-Observe-Explain format. Data sources included video and audio recordings of students and teacher during four 70-minute sessions, students' display graphs and written notes, semi-structured student interviews, and the teacher's journal. The study identifies the actors and describes the patterns of interactions in the MBL. Analysis of students' discourse and actions identified many instances where students' initial understanding of kinematics were mediated in multiple ways. Students invented numerous techniques for manipulating data in the service of their emerging understanding. The findings are presented as eight assertions. Recommendations are made for developing pedagogical strategies incorporating MBL activities which will likely catalyse student construction of understanding.

Sexual selection in a tropical fruit fly : role of a plant derived chemical in mate choice

The specific mechanisms by which selective pressures affect individuals are often difficult to resolve. In tephritid fruit flies, males respond strongly and positively to certain plant derived chemicals. Sexual selection by female choice has been hypothesized as the mechanism driving this behaviour in certain species, as females preferentially mate with males that have fed on these chemicals. This hypothesis is, to date, based on studies of only very few species and its generality is largely untested. We tested the hypothesis on different spatial scales (small cage and seminatural field-cage) using the monophagous fruit fly, Bactrocera cacuminata. This species is known to respond to methyl eugenol (ME), a chemical found in many plant species and one upon which previous studies have focused. Contrary to expectation, no obvious female choice was apparent in selecting ME-fed males over unfed males as measured by the number of matings achieved over time, copulation duration, or time of copulation initiation. However, the number of matings achieved by ME-fed males was significantly greater than unfed males 16 and 32 days after exposure to ME in small cages (but not in a field-cage). This delayed advantage suggests that ME may not influence the pheromone system of B. cacuminata but may have other consequences, acting on some other fitness consequence (e.g., enhancement of physiology or survival) of male exposure to these chemicals. We discuss the ecological and evolutionary implications of our findings to explore alternate hypotheses to explain the patterns of response of dacine fruit flies to specific plant-derived chemicals.