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The author argues that despite demonstrable successes of public education, school leaders have not framed an effective defense against decades-long charges of school failure. Drawing on leadership literature from Aristotle through today's airport best-sellers, the author suggests that school superintendents have an obligation to make a case for public schools through a strategy of inoculation that acknowledges some shortcomings, reframing to point out the strengths of public schools, and communication that introduces audiences to the complexities of public schools in today's world. The case to be made: we have the best public schools in the world, international rankings compare apples and oranges, and many children in the United States are living in Third World conditions.

Describes a study which investigated pupil attitudes toward microcomputers to determine gender differences, differences between elementary and secondary school-age pupils, and differences in microcomputer owners and non-owners. Results reveal a difference in attitudes between owners and non-owners but very little attitude differences between the sexes and primary and secondary pupils. (MBR)

Since the last ATAX conference in April 2010, the US has unilaterally adopted two, very controversial transparency initiatives: * FATCA - Imposes a 30% withholding tax on a foreign financial institution (FFI) that desires to access the US financial market unless the FFI agrees to report information about its US customers. * Schedule UTP - Requires large corporations to disclose uncertain tax positions (UTPs) for which a tax reserve has been recorded in audited financial statements. While a senior US government tax official, the author was heavily involved in developing both FATCA and Schedule UTP. The primary purpose of this article is to discuss certain of the global considerations of these two ground-breaking initiatives. For example: Does the US need multilateral action to accomplish its goals with respect to either FATCA or Schedule UTP, and if so, what form might such action take? The paper concludes the following: * The US likely needs multilateral action to successfully implement FATCA, but it does not for Schedule UTP. * Foreign countries would benefit greatly from using the US's leverage to effectively force financial institutions to join a multilateral FATCA system. The US would benefit from reducing the number of viable investment options available to US tax cheats. * A successful multilateral FATCA system could incorporate multiple design features. For example, it could accommodate both a reporting and withholding model. However, if this option is selected, a "punitive withholding model" should be adopted that has a relatively high tax rate and applies to both investment income and new money. The failure to apply withholding tax to new money is a major deficiency of the recent withholding agreements between Switzerland and the UK/Germany. * Schedule UTP requires a corporation to link a tax reserve with a specific tax issue. If tax reserves are recorded on an aggregate basis, the link between a tax reserve and a specific tax issue may be more difficult to establish. This issue had been resolved by FIN 48 in US GAAP, but it still exists for IFRS. Fortunately, there is a solution. [ABSTRACT FROM AUTHOR]

This Note explores the issue of interstate recognition of child custody, which arises in the context of same-sex divorce. The Parental Kidnapping Prevention Act (PKPA) requires states to grant full faith and credit to all child custody orders, on the other hand, the Defense of Marriage Act (DOMA) allows states to deny full faith and credit to judgments "arising out of" same-sex marriage. This Note argues that DOMA partially repeals the PKPA, such that states need not grant full faith and credit to divorce and child custody decrees in the context of same-sex marriage. Further, this Note argues that because same-sex divorce does not raise the same concerns as same-sex marriage, sister states should recognize same-sex divorce and custody orders as doing so is in the best interest of the child and supports interstate comity. [ABSTRACT FROM AUTHOR]

The National Spatial Data Infrastructure (NSDI) requires vertical integration. Multiple levels of government produce geodata at multiple levels of resolution, multiple levels of attribution, differing update cycles, and differing levels of cost. The chronology of developments in data production and application shows the success of varying roles of local, regional, state, and national governments to provide data to their immediate constituents. The same chronology shows the lackof success in integrating geographic information between government levels. This lack of vertical integration forms a major impediment toa fully robust NSDI. This paper concludes by presenting a proposal for vertical integration, currently under discussion in Kentucky, to serve as a model for other state and local stakeholders to consider. [ABSTRACT FROM AUTHOR]