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Analisis Pengaturan Pajak Parkir Pada Badan Pengelola Pajak Retribusi Daerah Kabupaten Lampung Utara, Adinda Akhsanal Viqria 2023 Universitas Indonesia

Analisis Pengaturan Pajak Parkir Pada Badan Pengelola Pajak Retribusi Daerah Kabupaten Lampung Utara, Adinda Akhsanal Viqria

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study is to analyze the adequacy of the Parking Tax Reception System At the Office of Lampung Utara Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is that the System of Parking Tax Admission in Lampung Utara City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related …


Making Virtual Things, Joshua A.T. Fairfield 2023 Washington and Lee University School of Law

Making Virtual Things, Joshua A.T. Fairfield

Scholarly Articles

People value virtual things—such as NFTs—because such assets trigger and satisfy deep-seated narratives of property and ownership. The cause of the recent series of failures to regulate virtual assets, and the resulting crashes, has been a failure to take seriously the ways people perceive and use the assets. Current legal frameworks fail to support buyers’ and users’ expectations of ownership in virtual things they purchase.

Making virtual things is a matter of social construction of value. Virtual things, like real-world things, have value because a community values them for a purpose. It therefore makes no sense to discount how and …


Swipe Right Into A Disciplinary Hearing: How The Use Of Dating Apps Could Earn An Attorney More Than A Bad First Date, Zachary S. Aman 2023 Catholic University of America (Student)

Swipe Right Into A Disciplinary Hearing: How The Use Of Dating Apps Could Earn An Attorney More Than A Bad First Date, Zachary S. Aman

Catholic University Journal of Law and Technology

The Model Rules of Professional Conduct seek to police the conduct of attorneys. Each jurisdiction adopts its own rules of professional conduct to apply to the attorneys licensed within it. Notably, the model rules prohibit any sexual relationship between the attorney and client unless that relationship precedes the attorney-client relationship. Traditionally, defining a "sexual relationship" was simple, particularly if the attorney and client engaged in sexual intercourse. The introduction of dating apps, however, has blurred the line.

This article outlines the inherent risks of attorneys using dating apps at a time when most newly-licensed attorneys make up the majority of …


Cyber Sit-Ins: Bringing Protest Online By Modernizing The Computer Fraud And Abuse Act, Blair V. Robinson 2023 Juris Doctorate candidate, Roger Williams University School of Law

Cyber Sit-Ins: Bringing Protest Online By Modernizing The Computer Fraud And Abuse Act, Blair V. Robinson

Roger Williams University Law Review

No abstract provided.


Front Matter, 2023 Southern Methodist University

Front Matter

SMU Science and Technology Law Review

No abstract provided.


Foreword: A Tipping Point For Antitrust Law, C. Paul Rogers III 2023 Southern Methodist University, Dedman School of Law

Foreword: A Tipping Point For Antitrust Law, C. Paul Rogers Iii

SMU Science and Technology Law Review

No abstract provided.


The Failure Of Market Efficiency, William Magnuson 2023 Texas A&M University School of Law

The Failure Of Market Efficiency, William Magnuson

Faculty Scholarship

Recent years have witnessed the near total triumph of market efficiency as a regulatory goal. Policymakers regularly proclaim their devotion to ensuring efficient capital markets. Courts use market efficiency as a guiding light for crafting legal doctrine. And scholars have explored in great depth the mechanisms of market efficiency and the role of law in promoting it. There is strong evidence that, at least on some metrics, our capital markets are indeed more efficient than they have ever been. But the pursuit of efficiency has come at a cost. By focusing our attention narrowly on economic efficiency concerns—such as competition, …


“So” What? Why The Supreme Court’S Narrow Interpretation Of The Computer Fraud And Abuse Act In Van Buren V. United States Has Drastic Effects, Landon Wilneff 2023 Loyola University Chicago Law School

“So” What? Why The Supreme Court’S Narrow Interpretation Of The Computer Fraud And Abuse Act In Van Buren V. United States Has Drastic Effects, Landon Wilneff

Loyola University Chicago Law Journal

In Van Buren v. United States, the United States Supreme Court held that one does not “exceed authorized access” under the Computer Fraud and Abuse Act (CFAA) when one accesses information they were otherwise entitled to access. Part I will outline the legislative history of the CFAA, and will explain the circuit split between the Second, Fourth, Sixth, and Ninth Circuits and the First, Third, Fifth, and Seventh Circuits. Part II will detail the facts and procedural history of Van Buren, and will walk through the reasoning of the majority and dissent. Part III will analyze the majority’s …


Antitrust Accountability Delayed: State Antitrust Enforcement And Multidistrict Litigation, Roger P. Alford 2023 Notre Dame School of Law

Antitrust Accountability Delayed: State Antitrust Enforcement And Multidistrict Litigation, Roger P. Alford

SMU Science and Technology Law Review

State Attorneys General play a crucial role in the enforcement of antitrust laws. Defendants have successfully delayed state enforcement proceedings by centralizing them with private lawsuits in multidistrict litigation. A new venue law has foreclosed that delay tactic, placing State Attorneys General on equal footing with federal antitrust enforcers in deciding where, when, and how to prosecute antitrust cases.


Houston Security Camera Ordinance: Reasonable Safety Measure Or Orwellian Surveillance, Clint Nuckolls 2023 Southern Methodist University, Dedman School of Law

Houston Security Camera Ordinance: Reasonable Safety Measure Or Orwellian Surveillance, Clint Nuckolls

SMU Science and Technology Law Review

A new ordinance went into effect in Houston, Texas in July 2022, which looks to leverage technology and require certain businesses to install surveillance cameras at their own cost and turn footage over to the police on demand without a warrant. The ordinance specifically requires bars, nightclubs, convenience stores, sexually oriented businesses, and game rooms to install surveillance cameras, with accompanying lighting at all places where customers are permitted, keep the cameras running at all times, even when the business is closed, and store the footage for at least thirty days, all at the expense of the business owners. The …


Front Matter, 2023 Southern Methodist University

Front Matter

SMU Science and Technology Law Review

No abstract provided.


Revolutionizing Justice: Unleashing The Power Of Artificial Intelligence, Samuel D. Hodge Jr. 2023 Temple University

Revolutionizing Justice: Unleashing The Power Of Artificial Intelligence, Samuel D. Hodge Jr.

SMU Science and Technology Law Review

The practice of law is changing, and most lawyers are unprepared for this metamorphosis. This statement is not an exaggeration but the acknowledgment that artificial intelligence (“AI”) has altered the way lawyers do business. Instead of having a “battle of forms,” attorneys will now be confronted with the “battle of computers.” Linking artificial intelligence and the law, however, is a natural progression. Both operate in similar fashions: each examines and applies “historical examples in order to infer rules to apply to new situations.”

While many attorneys are unsure how to integrate this new technology into their practices, they already use …


Revoking Trademark Consent: Can It Be Done?, Keegan Pearl 2023 Southern Methodist University, Dedman School of Law

Revoking Trademark Consent: Can It Be Done?, Keegan Pearl

SMU Science and Technology Law Review

In 2022, Dallas Mavericks guard, Luka Doncic, was engaged in a quiet, albeit significant legal dispute with his mother. The dispute centered around Doncic’s attempt to register a new trademark to use for various goods and services. Doncic, however, previously gave his mother consent to use his name and likeness for a similar trademark, which was officially registered in 2018. Due to the likelihood of confusion, and his mother’s unwillingness to cede her rights in the outdated mark, Doncic was prevented from registering his new mark. Thus, Doncic filed a cancellation petition with the USPTO, which argued he should be …


Texas’S Water Future: Legal, Business, Environmental, And Regulatory Concerns, Robert Royce 2023 Southern Methodist University, Dedman School of Law

Texas’S Water Future: Legal, Business, Environmental, And Regulatory Concerns, Robert Royce

SMU Science and Technology Law Review

Around the world freshwater is increasingly scarce, and Texas is no different. Texas continuously operates at a shortage, where freshwater supply cannot meet demand. Projections show that this deficit will increase over the next decade, which would cause billions of dollars in losses for the Texas economy. But Texas is in a unique position to correct its water problems and take corrective measures to avoid such losses. Innovations around hydraulic fracturing in the oil and gas industry, namely recyclable “produced water” and the burgeoning “water midstream” sector will play an important role in remediating Texas’ freshwater scarcity concern. Furthermore, the …


Cryptocurrency’S Clash With Bankruptcy: Insolvent Crypto Exchange Companies Create Difficulties For Courts & Customers, Mary Taylor Stanberry 2023 Southern Methodist University, Dedman School of Law

Cryptocurrency’S Clash With Bankruptcy: Insolvent Crypto Exchange Companies Create Difficulties For Courts & Customers, Mary Taylor Stanberry

SMU Science and Technology Law Review

This comment explores the novelty of cryptocurrency, its legal ambiguity in the realms of securities, property, and tax law, and the difficulties arising from insolvent crypto-exchange company’s estates within the context of the United States Bankruptcy Code. For the purposes of this comment, individuals who invested in crypto-exchange platforms will be referred to as “customers” rather than “investors” to avoid potential confusion in the context of 11 U.S.C. § 507 of the Bankruptcy Code. Customers who invested with insolvent crypto-exchange companies are concerned about being last in line for repayment of their investments based on traditional bankruptcy creditor priority. These …


Copyrighting Brain Computer Interface: Where Neuroengineering Meets Intellectual Property Law, Favio Ramirez Caminatti 2023 Mitchell Hamline School of Law

Copyrighting Brain Computer Interface: Where Neuroengineering Meets Intellectual Property Law, Favio Ramirez Caminatti

Cybaris®

No abstract provided.


An Essay About Privacy, Ronald Griffin 2023 Florida Agricultural and Mechanical University

An Essay About Privacy, Ronald Griffin

Journal Publications

Jessye Norman was an American opera singer. She died on October 1, 2019. On October 2, 2019, my wife got a grim diagnosis that put me in a stupor and reminded me, now more than ever, that my generation (that did so much good in the world) stands in line waiting for the Grim Reaper’s call. In a seventy-years (that have gone by too fast) I have watched my peers run from the realms of privacy, spaces where people implemented life plans uninterrupted by neighbours that were discernible, palpable, and real to everybody, to a realm where there is none. …


How The Blockchain Undermined Digital Ownership, Aaron Perzanowski 2023 University of Michigan Law School

How The Blockchain Undermined Digital Ownership, Aaron Perzanowski

Articles

The shift from a market built around the sale of tangible goods to one premised on the licensing of digital content and services has done significant and lasting damage to the notion of individual ownership. The emergence of blockchain technology, while certainly not necessary to reverse these trends, promised an opportunity to attract investment and demonstrate consumer demand for marketplaces that recognize meaningful digital ownership. Simultaneously, it offered an avenue for alleviating worries about hypothetical widespread reproduction and unchecked distribution of copyrighted works. Instead, many of the most visible blockchain projects in recent years—the proliferation of new cryptocurrencies and the …


Common Sense Recommendations For The Application Of Tax Law To Digital Assets, Linda M. Beale, Jeremy Bearer-Friend, Jennifer Bird-Pollan, Samuel D. Brunson, Luís Calderón Gómez, Bryan Camp, Adam Chodorow, Mark Cochran, Lin William Cong, Matthew Foreman, Phil Gaudiano, I. Richard Gershon, Nathan C. Goldman, Jillian Grennan, Megan Justice, Young Ran (Christine) Kim, Herbert I. Lazerow, Tao Li, Lawrence Lokken, Omri Y. Marian, Orly Mazur, Stephanie Hunter McMahon, Tyler Menzer, Matt Metras, Ann M. Murphy, Henry Ordower, Amanda Parsons, Daniel Rabetti, Alex Raskolnikov, Tracey M. Roberts, Kerry A. Ryan, Edward A. Zelinsky 2023 Wayne State University Law School

Common Sense Recommendations For The Application Of Tax Law To Digital Assets, Linda M. Beale, Jeremy Bearer-Friend, Jennifer Bird-Pollan, Samuel D. Brunson, Luís Calderón Gómez, Bryan Camp, Adam Chodorow, Mark Cochran, Lin William Cong, Matthew Foreman, Phil Gaudiano, I. Richard Gershon, Nathan C. Goldman, Jillian Grennan, Megan Justice, Young Ran (Christine) Kim, Herbert I. Lazerow, Tao Li, Lawrence Lokken, Omri Y. Marian, Orly Mazur, Stephanie Hunter Mcmahon, Tyler Menzer, Matt Metras, Ann M. Murphy, Henry Ordower, Amanda Parsons, Daniel Rabetti, Alex Raskolnikov, Tracey M. Roberts, Kerry A. Ryan, Edward A. Zelinsky

All Faculty Scholarship

In response to the Joint Committee on Taxation’s July 2023 request for comments on application of various Internal Revenue Code sections on digital assets, we propose a consistent set of rules to apply current law to digital assets. We highlight that the underlying economics and characteristics of transactions should be the primary concern for the application of rules and the valuation of digital assets. We believe any digital asset rules should (1) treat classes of digital assets with unique characteristics differently based on their economics, (2) minimize incentives for users to engage in tax-motivated structuring of transactions, and (3) allow …


Governing Smart Cities As Knowledge Commons - Introduction, Chapter 1 & Conclusion, Brett M. Frischmann, Michael J. Madison, Madelyn Sanfilippo 2023 Villanova University Charles Widger School of Law

Governing Smart Cities As Knowledge Commons - Introduction, Chapter 1 & Conclusion, Brett M. Frischmann, Michael J. Madison, Madelyn Sanfilippo

Book Chapters

Smart city technology has its value and its place; it isn’t automatically or universally harmful. Urban challenges and opportunities addressed via smart technology demand systematic study, examining general patterns and local variations as smart city practices unfold around the world. Smart cities are complex blends of community governance institutions, social dilemmas that cities face, and dynamic relationships among information and data, technology, and human lives. Some of those blends are more typical and common. Some are more nuanced in specific contexts. This volume uses the Governing Knowledge Commons (GKC) framework to sort out relevant and important distinctions. The framework grounds …


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