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Praying While White: Preparing the Soil for the Work of Antiracism
Get PDFRacism, White supremacy, and Whiteness are deeply ingrained in U.S. society and in our U.S. Catholic Church. White U.S. Catholics are infected with these sins, even our prayer can be tainted. We, who continue to benefit from White privilege and who are descendants of those who created White supremacy, are responsible for bringing an end to its reign with God’s help. In order to heal, we must recognize our sin and repent. Repentance is deeply rooted in our tradition and is a necessary spiritual practice for White U.S. Catholics to prepare the soil for individual, communal, and systemic changes to create the Beloved Community and advance the reign of God
Getting a Handle on the Taxation of Sports Betting
Get PDFSports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position as an activity that is now federally legal but not uniformly legal nationwide due to differences in state law. It comes as no surprise that as a result, a variety of different approaches to taxing sports betting has emerged, and it is worth considering the current legal and mechanical challenges in raising revenue from America’s favorite new vice.
This Article begins by providing a brief background of how sports betting became legalized, including the relevant legislation and litigation related to sports betting. The Article then turns to the taxation of sports betting in Section III, examining both the federal and state-level tax laws and taxation schemes concerning both individual bettors and sports betting operators. Because the legal sports betting industry is in its infancy, many of the foreseeable legal challenges to regulating and taxing this activity have not been fleshed out by the federal and state courts, or legislatures. Understanding the mechanics of a sports betting transaction from the consumer and sportsbook’s perspective are key in understanding the subsequent tax ramifications. This Article then attempts to identify three primary areas of tax law in Section IV where legal challenges are either currently ongoing or could arise in the near future. First, how states determine nexus and sourcing in taxing sports betting operators both currently and under alternative structures such as multistate agreements. Second, the Internet Tax Freedom Act, particularly concerning states with a two-tiered tax structure on sports betting. This section covers the litigation out of Maryland regarding the state’s digital advertising tax and discusses how the Internet Tax Freedom Act may be problematic for states that levy a higher tax rate on online sports betting than in- person betting. Finally, the Article covers the role tribal compacts play in the sports betting landscape, focusing on the recent litigation out of Florida and how Florida’s attempt to legalize sports betting via a tribal compact implicates concerns about determining tax nexus and the relationship of federal and state laws in the context of sports betting
The Proof is in the Data: How Ethereum and Efficient Audits Can Reduce Litigation in the Streaming Era
Get PDFWe Do the Work. You Check the Box: Unearthing the Impact of Racialized Stress and Trauma on Black Women Community College Educators Leading DEI Work
Get PDFSince the summer of 2020, following the execution of Mr. George Floyd, many institutions of higher education established or strengthened their commitment to diversity, equity, and inclusion. In attempting to create more equitable, diverse, inclusive, and antiracist campuses to foster student success and belonging on campus, another inequity is born. Higher education institutions have failed to center the wellbeing of educators tasked with leading these efforts. This qualitative study used semistructured interviews with 10 Black women leading DEI efforts throughout the California Community College system to explore the impact of racialized stress and trauma on holistic wellbeing. Central questions guided this study: 1) How does racialized stress and trauma impact the wellbeing of Black women community college educators? 2) What are the most common sources of racialized stress and trauma experienced by Black women community college educators? and 3) What coping and healing strategies do Black women community college educators currently leverage to address racialized workplace stressors and trauma? Findings indicate racialized stress and trauma in the workplace negatively impact the physical, mental, and emotional wellbeing of Black women leading diversity, equity, and inclusion (DEI) efforts. DEI leaders may encounter equity scapegoating and the stigma of equity in their work. On the other hand, Black women leverage many coping mechanisms to buffer the effects of racialized stressors. This study xi supports the need for practitioners and leaders to address systemic issues of racism through critical self-reflection, critical actions, and building sustainable support for DEI leaders
Refereed Research - Learning From Subsistence Marketplaces And Beyond: A Cross-Sectoral Comparison In Benin
Get PDFSubsistence Marketplaces publishes studies that study consumers, entrepreneurs, and marketplaces from a broad range of low income contexts in their own right, transcending the boundaries between sectors and disciplines to derive practically meaningful implications. This paper contributes to accomplishing the mission of the new journal by contextualizing market learning theory to subsistence marketplaces. More specifically, the study links two modes of market learning (exploration and exploitation) with producers’ livelihood performance. It hypothesizes that within subsistence marketplaces, producers benefit the most from exploration but to seize a market opportunity beyond the subsistence context, BoP producers should strengthen their exploitative learning processes. We use producer survey data from 389 producers from shrimp fishing and shea butter production, two sectors selected by the Beninese Government for their development potential. The sectors vary systematically in their level of high-income market integration. We employ item-response theory to develop measures that allow to formally compare the two sectors while paying respect to their contextual differences. The results show partial support and imply that development policies and corporate procurement should support BoP producers in strengthening the appropriate learning processes
Moving Toward Police Accountability: Beyond Senate Bill 2
Get PDFOn September 30, 2021, California Governor Gavin Newsom signed into law Senate Bill 2 (SB 2), “creat[ing] a system to investigate and revoke or suspend peace officer certification for serious misconduct,” as well as establishing the Peace Officer Standards Accountability Division and the Peace Standards Accountability Advisory Board, which will be responsible for investigations into police misconduct. This Note will describe the new features of SB 2’s decertification provisions in contrast to traditional methods of addressing police misconduct. Additionally, this Note will examine where the bill fell short, and how to overcome its shortcomings
Every Story Has a Beginning, But What About an End?: Disney’s Expiring Copyrights
Get PDFThe Walt Disney Company is one of the most powerful and influential media companies in the world that has revolutionized animated films. Steamboat Willie, the cartoon featuring the first version of Mickey Mouse, was released in 1928 and is set to enter the public domain on January 1, 2024. This iconic character has stayed out of the public domain for nearly a century because of Congress’s extension of copyright duration in response to lobbying efforts by Disney and other copyright holders. Although Disney has not made another effort to lobby Congress for an extension to its copyrights, Disney’s development of trademark rights over Steamboat Willie may effectively keep the earliest incarnation of Mickey Mouse out of the public domain. However, what are the implications of Mickey Mouse and other beloved characters entering the public domain? This Note argues that Disney should be able to keep copyrights—or some other type of exclusive rights—to Mickey Mouse and other beloved Disney characters because poorly made or inappropriate versions of the works will affect the public’s judgments about the works’ quality and meaning, and therefore their underlying value, diluting and tarnishing Disney’s image. This Note proposes that Disney should lobby Congress to pass legislation that resembles Mexico’s Article 173 of the Federal Copyright Law, which would provide typical real-life human, fictional, or symbolic characters copyright protection for indefinite, successive five-year periods, thus successfully keeping Mickey Mouse and other beloved Disney characters from entering the public domain
Lightning Talk: Resisting the Institutionalization of DEIA: Border Thinking and Academic Librarianship
Get PDFAs BIPOC library workers, we often have a complicated relationship to DEIA work within our respective institutions. Some of us embrace it. Some of us reject it, and others remain cautious but continue to contribute to it. Whatever our relationship is to DEIA, all our perspectives and experiences are valid. Border Thinking as a concept, formed by Gloria Anzaldua and later adopted and developed further by decolonial scholars like Walter Mignolo, highlights the knowledge produced outside of colonial systems. Border Thinking not only legitimizes this knowledge, but lived experience, as well. This lightning talk explores the framework of Border Thinking in relation and in contrast to DEIA work. Adopting Border Thinking as a guiding framework behind our service work, praxis, and pedagogy presents an alternative mindset to institutional DEIA. As our experience often shows, institutions value a subdued form of DEIA practices from us that preserves whiteness and rarely challenges the overwhelmingly White majority of our work spaces. Many of us not only suppress our opinions for the sake of our survival, but we begin to doubt the worth of our knowledge that is rooted in both theory and community. To exist within academia and to take up DEIA work means that we must accept their opposing realities. Our practice is holistically rooted, immeasurable by colonial methods. It is written on our bodies and philosophies or values. We practice equity, justice, inclusion, and access without the expectation of benefit or evaluation. Sometimes, we do this work por que semos tercas.* My aim in bringing this discussion to this summit is to find a community of library workers interested in exploring alternative frameworks, such as Border Thinking, that uphold community knowledge and experience.
*Stubborn
Outcomes Attendees will explore alternative frameworks or mindsets to institutional DEIA work to develop or adopt into their practices or value systems. Attendees will explore Border Thinking as a framework to utilize in their LIS education and careers. Presenter and attendees may be able to establish a practicing community depending on interest