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  • Two Steps Forward, One Step Back: Will the 26th UN hosted COP26 truly be one step closer to achieving the Paris Agreement’s Goals?

    Written by Associate Editor: Haley Carson As countries are still struggling to tackle major climate change issues (such as carbon emissions, endangered species animal preservation, and more), major players in the environmental crisis are attending the 26th United Nations Climate Change Conference of the Parties (“COP26”). The event is being hosted by the United Kingdom alongside their partner, Italy. Notably, the goals of the major impactors are not as progressive as the world is hoping for. For example, Australia’s Prime Minister, Scott Morrison, has not officially committed to any official reductions of global emissions besides the 26-28% projection during the Paris climate conference back in 2015. Although the pandemic has…

  • The Pandora Papers: The Financial Secrets of the World’s Elite Uncovered

    Written by: Amanda Roberts, Associate Editor In an unprecedented leak of millions of documents, the International Consortium of Investigative Journalists (ICIJ) has released the offshore dealings and financial secrets of the world’s richest, including 35 current or former world leaders, 330+ politicians, and public officials across 91 countries. The United States is a key player in the world of offshore finance due, in part, to the role of the dollar as a de facto global currency and the fact that most international transactions flow through U.S. based banking operations. In addition to this, as of 2020, 17 out of the world’s 20 least-restrictive trust jurisdictions were U.S. states. However, the…

  • The Taliban Pushes for Recognition at the UN General Assembly Meeting

    Written by: Rebecca Buchanan, Associate Editor During the United Nations General Assembly meeting that began last month—the 76th UNGA—the Taliban requested representation and participation, starting a battle for control of Afghanistan’s diplomatic presence. The request, which came in a letter to Secretary-General António Guterres, asked for permission to speak to the General Assembly and called for the replacement of the current Afghan envoy with Mohammad Suhail Shaheen—the Taliban’s nominee for UN Ambassador. The letter asserts that Ghulam Isaczai, the existing ambassador for Afghanistan, is no longer a suitable representative of the country given the ouster of President Mohammed Ashraf Ghani.             Disputes over UN representation are common when new regimes…

  • U.S. Nuclear Sub Pact with Australia and Britain Sends a Message to the World

    Written by: Ryan Ockenden, Associate Editor. The U.S. and U.K have partnered to enter a deal with Australia, referred to as AUKUS, which enables those nations “to share artificial intelligence, undersea capabilities…other advanced technologies and deepen cooperation on a range of defense capabilities in the Indo-Pacific region.[1] China has claimed that this deal damages regional peace, intensifies an arms race, undermines nuclear non-proliferation efforts, and goes against cooperation and trust.[2] That assertion is wholly rich considering China’s actions in the region. China’s ever-expanding presence in the Indo-Pacific region is troubling. It has acted boldly in its militaristic actions toward other nations – like Vietnam and the Philippines – challenging territorial…

  • Liquidity Factor on Taxable Income

    Written by: Mark Rokow, Associate Editor There should be a deduction for liquidity when recognizing Taxable Income under the Internal Revenue Code to help remedy inequitable tax applications to both domestic and international transactions. Liquidity, in this instance, is defined simply as how quickly an individual can turn an asset into money. The quicker an asset can become cash, the more liquid it is. Section 63 of the Internal Revenue Code defines taxable income as gross income less deductions allowed.[1] Section 61 defines gross income as “all income from whatever source derived.”[2] Based on these two definitions, taxable income is all non-excluded income, from whatever source, less deductions.[3] This definition…

  • Biden on Russia: Imposing Another Round of Sanctions, but Expecting Different Results?

    Written by: Justin Lange, Associate Editor             It was made evidently apparent to me, and from a rather young age I might add, that there is an important difference to be found between “acting” and “being.” For me, this became clear when I found out that Toby Ziegler didn’t write the President’s speeches, and that Tony Soprano didn’t run North Jersey.[1]             This, however, raises an important question in more recent times: that is, what exactly is Joe Biden’s stance on Russia? Now, let’s walk down memory lane for a moment, because for now-President Biden, it’s been quite the journey to say the least. Biden was of course Vice President…

  • Did the Supreme Court TRIP on its Latest Copyright Decision?

    Written by: Alyssa Christian, Associate Editor If Google’s search engine could judge its users’ searches, before Monday, it definitely would have cringed at the question of whether application programming interface (API) codes are protected by copyright.  That is because Google copied 11,500 lines of Oracle’s Java Program code to create its Android platform.  Oracle, claiming that the lines of its API codes were protected by copyright, sued Google in the hopes of an $8 billion reward.  On April 5, 2021, the Supreme Court of the United States finally decided the long-anticipated case between the two companies, and Oracle will not be getting the billions.[1] The Copyright Act limits the monopoly…

  • A Surge of Mexican Migrants Call into Question the ‘Open-Border’ Policy Biden Promised

    Written by: Morgan Hutchinson, Associate Editor Last month, more than 100,000 migrant families crossed the US-Mexico border without authorization. The fifteen-year high begs the question as to when the open border policy President Biden once promised will finally be enacted, if ever. Mexican Migrants at the border are wanting to hold the President accountable when as he pledged to roll back Trump’s immigration policies on his first day in office, sixty-four days ago. According to the Washington Post, U.S. Customs and Border Protection (CBP) have identified 9,500 unaccompanied minors at the south-western border last month alone, and more than 15,000 who are currently in federal custody. With numbers growing each…

  • The Biden Administration’s Fight Against Terrorism in the DRC, Mozambique, and Potentially the World

    Written by: Associate Editor, Scott Aitken             The Islamic State of Iraq and Syria (ISIS) announced the launch of another organization called the Islamic State Central Africa Province (ISCAP) in April 2019 to promote the presence of ISIS elements in several different areas of Africa.[1]  While some ISIS-associated medias attempt to portray ISCAP as a cohesive unit, the DRC and Mozambique terrorist groups are in fact distinct, different groups with differing origins.[2]  ISIS-DRC is also known as the Allied Democratic Forces. The group is responsible for many attacks across the North Kivu and Ituri Provinces in eastern DRC.[3]             This past Wednesday, March 10th,  2021, the Biden administration designated these…

  • Is COVID-19 Going To Be the Death of Movie Theaters? Not in Japan

    Written by: Associate Editor, Orlando Delgado             The ongoing COVID-19 pandemic has hit the global market and economy relatively hard among other industries. One business in particular, the movie theater industry, has been one of the industries hit the hardest. As movie theaters and cinemas slowly start re-opening in the hopes of salvaging the industry a year into the pandemic, Japan has benefitted from a revitalization of its movie theaters. Movie theaters began re-opening in small numbers in Japan after COVID-19 government mandated shutdowns were eased on June 1, 2020. The theaters had to follow several safety restrictions such as reduced capacity, spaces between each theater chair so that no…

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