9,805 Matching Annotations
  1. Feb 2014
    1. Beginning the issue with “are” or “is” often leads to a clearer and more concise expression of the issue than beginning it with “may,” “can,” “does,” or “should.” The latter beginnings may lead to vague or ambiguous versions of the issue. Examine the following alternative statements of the judicial issue from Aiken Industries, Inc. (TC, 1971), acq.: Issue 2 (Poor): Are the interest payments exempt from the withholding tax? Issue 2 (Poor): Should the taxpayer exempt the interest payments from withholding tax? In the first version of issue 2 above, to which interest payments and which withholding tax is the writer referring? The issue does not stand alone since it cannot be precisely understood apart from separately reading the brief�s facts. The extreme brevity leads to ambiguity. In the second version, the question can be interpreted as a moral or judgment issue rather than a legal one. Whether the taxpayer should do (or should not do) something may be a very different issue than the legal question of what the law requires. A legal brief, however, should focus on the latter. Rewriting issue 2 as follows leads to a clearer expression of the precise issue: Issue 2 (Better): Are interest payments exempt from the U.S. 30% withholding tax when paid to an entity established in a tax treaty country for no apparent purpose other than to escape taxation on the interest received?

      Extreme brevity leads to ambiguity. The summary of the issue should be written to avoid opening the question to interpretation as a moral or judgment issue; instead focus on the legal question.

  2. Jan 2014
    1. To summarize the survey's findings: Curation of digital data is a concern for a significant proportion of UCSB faculty and researchers. Curation of digital data is a concern for almost every department and unit on campus. Researchers almost universally view themselves as personally responsible for the curation of their data. Researchers view curation as a collaborative activity and collective responsibility. Departments have different curation requirements, and therefore may require different amounts and types of campus support. Researchers desire help with all data management activities related to curation, predominantly storage. Researchers may be underestimating the need for help using archival storage systems and dealing with attendant metadata issues. There are many sources of curation mandates, and researchers are increasingly under mandate to curate their data. Researchers under curation mandate are more likely to collaborate with other parties in curating their data, including with their local labs and departments. Researchers under curation mandate request more help with all curation-related activities; put another way, curation mandates are an effective means of raising curation awareness. The survey reflects the concerns of a broad cross-section of campus.

      Summary of survey findings.

  3. Sep 2013
    1. Listen to me, then, while I recapitulate the argument:—Is the pleasant the same as the good? Not the same. Callicles and I are agreed about that.

      Beginning of summary of argument. Repeated once more for good measure