Digital Commons Network^™

China And Beps, Reuven S. Avi-Yonah, Haiyan Xu

Articles

This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected to implement the …

Design Of Event-Triggered Fault-Tolerant Control For Stochastic Systems With Time-Delays, Yi Gao, Yunji Li, Li Peng, Junyu Liu

Articles

This paper proposes two novel, event-triggered fault-tolerant control strategies for a class of stochastic systems with state delays. The plant is disturbed by a Gaussian process, actuator faults, and unknown disturbances. First, a special case about fault signals that are coupled to the unknown disturbances is discussed, and then a fault-tolerant strategy is designed based on an event condition on system states. Subsequently, a send-on-delta transmission framework is established to deal with the problem of fault-tolerant control strategy against fault signals separated from the external disturbances. Two criteria are provided to design feedback controllers in order to guarantee that the …

Energy Efficient Hybrid Routing Protocol Based On The Artificial Fish Swarm Algorithm And Ant Colony Optimisation For Wsns, Xinlu Li, Brian Keegan, Fredrick Mtenzi

Articles

Wireless Sensor Networks (WSNs) are a particular type of distributed self-managed network with limited energy supply and communication ability. The most significant challenge of a routing protocol is the energy consumption and the extension of the network lifetime. Many energy-efficient routing algorithms were inspired by the development of Ant Colony Optimisation (ACO). However, due to the inborn defects, ACO-based routing algorithms have a slow convergence behaviour and are prone to premature, stagnation phenomenon, which hinders further route discovery, especially in a large-scale network. This paper proposes a hybrid routing algorithm by combining the Artificial Fish Swarm Algorithm (AFSA) and ACO …

Examining The Effects Of A Virtual Character On Learning And Engagement In Serious Games, Vihanga Gamage, Cathy Ennis

Articles

Virtual characters have been employed for many purposes including interacting with players of serious games, with a purpose to increase engagement. These characters are often embodied conversational agents playing diverse roles, such as demonstrators, guides, teachers or interviewers. Recently, much research has been conducted into properties that affect the realism and plausibility of virtual characters, but it is less clear whether the inclusion of interactive agents in serious applications can enhance a user’s engagement with the application, or indeed increase efficacy. In a first step towards answering these questions, we conducted a study where a Virtual Learning Environment was used …

Visual-Vestibular Integration During Self-Motion Perception In Younger And Older Adults, Robert Ramkhalawansingh, John Butler, Jennifer Campos

Articles

Younger adults integrate visual and vestibular cues to self-motion in a manner consistent with optimal integration; however, little is currently known about whether this process changes with older age. Our objective was to determine whether older adults, like younger adults, display evidence of optimal visual-vestibular integration, including reductions in bimodal variance (visual-vestibular) compared with unimodal variance (visual or vestibular alone), and reliability-based cue weighting. We used a motion simulator and a head-mounted display to introduce a 2-interval forced-choice heading estimation task. Older (65+ years) and younger adults (18–35 years) judged which of two movements was more rightward. Movements consisted of …

Catalogue Of Extreme Wave Events In Ireland: Revised And Updated For 14 680 Bp To 2017, Laura Cooke, Emiliano Renzi, John M. Dudley, Colm Clancy, FréDéRic Dias

Articles

This paper aims to extend and update the survey of extreme wave events in Ireland that was previously carried out by O’Brien et al. (2013). The original catalogue high- lighted the frequency of such events dating back as far as the turn of the last ice age and as recent as 2012. Ireland’s marine territory extends far beyond its coastline and is one of the largest seabed territories in Europe. It is therefore not surprising that extreme waves have continued to occur reg- ularly since 2012, particularly considering the severity of weather during the winters of 2013–2014 and 2015–2016. In …

On Hereditarily And Super R-Hopfian And L-Co-Hopfian Abelian Groups, Brendan Goldsmith, Ketao Gong

Articles

An Abelian group is said to be R-Hopfian [L-co-Hopfian] if every surjective [injective] endomorphism has a right [left] inverse. An Abelian group G is said to be hereditarily R-Hopfian [hereditarily L-co-Hopfian] if each subgroup of G is R-Hopfian [L-co-Hopfian]; similarly G is super R-Hopfian [super L-co-Hopfian] if each homomorphic image of G is R-Hopfian [L-co-Hopfian]. The various classes of hereditarily and super R-Hopfian and L-co-Hopfian groups are studied and necessary conditions for groups to have these properties are derived; in several, but not all, cases, sufficient conditions are also obtained.

Robust, Bridge-Less Ion-Selective Electrodes With Significantly Reduced Need For Pre- And Post-Application Handling, Benjamin Schazmann, S. Demey, Z. Waqar Ali, M-S Plissart, E. Brennan, A. Radu

Articles

We are demonstrating robust, single-layer ion-selective electrode (ISE) utilizing simple Ag/AgCl electrode as solid support without the need for intermediate polymer layer. We have created and chemically linked a family of imidazolium ionic liquids (ILs) with poly (vinyl chloride) (PVC) using click chemistry, resulting in hybrid materials with tunable characteristics. The resultant material inherently contains chloride ion thus offering the ability to stabilize interfacial potential. This allowed us to construct very simple, single-layer membranes with significantly reduced need for conditioning as an added bonus compared to traditional sensors. Chemical immobilization of ISE membrane components also led to extended lifetime as …

Developing A Unified Approach To Sustainable Consumption Behaviour: Opportunities For A New Environmental Paradigm, Vivienne Byers, Alan Gilmer

Articles

Politicians and national policy makers seek to encourage individuals to engage in a wide range of pro-environmental practices to address both discrete environmental problems and major global challenges such as climate change. Theoretically, the field of behavioural management in environmental consumption which seeks to change holarchic open human systems, is much contested. This paper proposes to develop a synthesized conceptual framework embracing a unified approach that addresses the systematic, structural, and institutional perspectives on how consumption, through public policy initiatives, can be developed and changed to reflect a deeper ecological foundation. This approach considers the debate regarding policy and behavioural …

A Comprehensive Experimental Study Of Whispering Gallery Modes In A Cylindrical Micro-Resonator Excited By A Tilted Fiber Taper, Vishnu Kavungal, Gerald Farrell, Qiang Wu, Arun Mallik, Yuliya Semenova

Articles

Whispering gallery modes (WGMs) excitation in a cylindrical microresonator formed by a section of silica optical fiber has been studied. Evanescent light coupling into the microresonator is realized using a tapered optical fiber, fabricated by a microheater brushing technique. Several types of silica fibers with different diameters are studied as microresonators, and the influence of the resonator's diameter on the excitation of WGMs is investigated. The excitation of WGMs in a cylindrical fiber resonator were studied with changes to the tilt angle between the microcylinder and the fiber taper in the range of angles from a perpendicular position (0 degrees) …

Optical Fiber Fresnel Reflection Sensor For Direct Detection Of The Solid-Liquid Phase Change In N-Octadecane, Wei Han, Marek Rebow, Dejun Liu, Gerald Farrell, Yuliya Semenova, Qiang Wu

Articles

An all optical fiber Fresnel reflection sensor for detecting the solid–liquid phase change in n-octadecane is proposed and experimentally demonstrated. The sensor probe consists of a single-mode fiber with a cleaved end which is immersed in the material sample under test. As the n-octadecane changes from solid to liquid or from liquid to solid, its refractive index (RI) changes resulting in changes of the light power ratio reflected by the probe. Since the RI of n-octadecane during its phase transition changes discontinuously, inflection in the reflected light power ratio dependence indicates the phase change of the sample in the vicinity …

The Potential Of Cold Plasma For Safe And Sustainable Food Production, Paula Bourke, Dana Ziuzina, Daniela Boehm, Patrick J. Cullen, Kevin Keener

Articles

In-package decontamination of foods using cold plasma has advanced this technology as a unit process for fresh foods decontamination and shelf-life extension.

Chemical residues of agricultural pesticides of varying structure can be degraded to safe or less-toxic structures using cold plasma.

Cold-plasma-mediated control of contaminants, along with the promotion of seed germination and plant growth, offers alternatives to current pesticides and fertilizers for agriculture.

Controlling plasma reactive species formulations in dry and liquid delivery formats advances the potential for understanding and successful translation to multiple points along the agriculture and food sectors.

Employing predictive microbiology, process optimization tools and a …

Haemagglutinin-Neuraminidase From Hpiv3 Mediates Human Nk Regulation Of T Cell Proliferation Via Nkp44 And Nkp46, Samantha Mcquaid, Sinead Loughran, Patrick Power, Paula Maguire, Dermot Walls, Maria Grazia Cusi, Claes Orvell, Patricia Johnson

Articles

HPIV3 is a respiratory virus causing airway diseases, including pneumonia, croup, and bronchiolitis, during infancy and childhood. Currently there is no effective vaccine or anti-viral therapy for this virus. Studies have suggested that poor T cell proliferation following HPIV3 infection is responsible for impaired immunological memory associated with this virus. We have previously demonstrated that NK cells mediate regulation of T cell proliferation during HPIV3 infection. Here we add to these studies by demonstrating that the regulation of T cell proliferation during HPIV3 infection is mediated via NK receptors NKp44 and NKp46 and involves the surface glycoprotein haemagglutinin-neuraminidase but not …

Smokers And Ex-Smokers Have Shared Differences In The Neural Substrates For Potential Monetary Gains And Losses, Liam Nestor, Ella Mccabe, Jennifer Jones, Luke Clancy, Hugh Garavan

Articles

Despite an increased understanding of nicotine addiction, there is a scarcity of research comparing the neural correlates of non-drug reward between smokers and ex-smokers. Long-term changes in reward-related brain functioning for non-drug incentives may elucidate patterns of functioning that potentially contribute to ongoing smoking behaviour in current smokers. Similarly, examining the effects of previous chronic nicotine exposure during a period of extended abstinence may reveal whether there are neural correlates responsible for non-drug reward processing that are different from current smokers.

Three Decades Of Universal Design - Defining Moments, Margaret Kinsella

Articles

This paper contributes to the growing research on incorporating Universal Design in the Higher Education landscape by presenting a Practitioner's Perspective on Universal Design as delivered in the Institute of Technology, Blanchardstown (ITB) in the first year of a creative digital media degree as part of the first year experience. This first year experience is a transition time for many students and has many complexities; while being an exciting and fulfilling time, the transition can also be challenging and isolating. Through Universal Design, the aim is to enable students to 'Get connected' and 'Stay connected'. Universal Design for Learning is …

Relating Group Size And Posting Activity Of An Online Community Of Financial Investors: Regularities And Seasonal Patterns, P. Racca, R. Casarin, Pierpaolo Dondio, F. Squazzoni

Articles

Group size can potentially affect collective activity and individual propensity to contribute to collective goods. Mancur Olson, in his Logic of Collective Action, argued that individual contribution to a collective good tends to be lower in groups of large size. Today, online communication platforms represent an interesting ground to study such collaborative dynamics under possibly different conditions (e.g., lower costs related to gather and share information). This paper examines the relationship between group size and activity in an online financial forum, where users invest time in sharing news, analysis and comments with other investors. We looked at about 24 million …

Towards Dynamic Interaction-Based Reputation Models, Almas Melnikov, Manuel Mazzara, Victor Rivera, Jooyoung Lee, Luca Longo

Articles

In this paper, we investigate how dynamic properties of reputation can influence the quality of users’ ranking. Reputation systems should be based on rules that can guarantee high level of trust and help identify unreliable units. To understand the effectiveness of dynamic properties in the evaluation of reputation, we propose our own model (DIB-RM) that utilizes three factors: forgetting, cumulative, and activity period. In order to evaluate the model, we use data from StackOverflow which also has its own reputation model. We estimate similarity of ratings between DIB-RM and the StackOverflow reputation model to test our hypothesis. We use two …

Addressing Avoidable Vision Impairment In Mozambique And The Africa Region, Stephen Thompson, Kovin Naidoo, Joel Bambamba, Vanessa R. Moodley, Diane Van Staden, Amanda Forde, Kajal Shah, Luigi Bilotto, James Loughman

Articles

The Mozambique Eyecare Project was an international partnership to implement and research eye health education in Mozambique and the Africa region. An optometry degree was developed at Universidade Lúrio, Mozambique. In addition, existing eye health workers were upskilled with training. Researchers from various disciplines evaluated the project and its potential for impact on eye health in the region. The body of evidence generated from the research provides useful lessons for development programmes in general, as well as specific lessons for delivering eye health education and service delivery models for lowincome settings.

Graffiti, Speech, And Crime, Jenny E. Carroll

Articles

Graffiti resides at the uncomfortable intersection of criminal law and free speech rhetoric It is not the shout of revolution to the gathered protesting masses or the political pamphlet flung from a 1920s window Graffiti is not the obscenerenderedpoliticaljacketed protest of war or a flag set aflame in the name of reclaiming patriotism It is an illicit scrawl It is damage and defiance rolled into one from the moment of its creation Graffiti is a crimebrbrUnlike more celebrated examples of free speech graffiti earns no safe harbor from the First Amendment When asked to choose between the tag that appears …

The Infinite Power Of Grammar, Patrick Barry

Articles

Good lawyers know that effective advocacy requires more than just choosing the right words; it also requires choosing the right word order. The formal term for this choice is “syntax.” But perhaps a better description comes from a 1976 essay by Joan Didion called “Why I Write.”

In it, Didion draws a helpful parallel between the arrangement of a photograph and the arrangement of a sentence. “To shift the structure of a sentence,” she notes, “alters the meaning of that sentence, as definitely and inflexibly as the position of the camera alters the meaning of the object photographed.” Didion refers …

Scientific Trials--In The Laboratories, Not The Courts, Nicholas Bagley, Aaron E. Carroll, Pieter A. Cohen

Articles

In 2015, one of us published a peer-reviewed study, together with colleagues at the University of California, San Francisco, replicating prior research from the US Food and Drug Administration (FDA) detecting a designer stimulant, β-methylphenylethylamine, in sports, weight loss, and “cognitive function” supplements sold in the United States. The confirmatory study prompted the FDA to take enforcement action against companies selling the stimulant as a dietary ingredient. One of the companies that received an FDA warning letter sued the study’s authors for $200 million in damages for libel, claiming, without supporting scientific evidence, that multiple statements in the article were …

Assessing Access-To-Justice Outreach Strategies, J. J. Prescott

Articles

The need for prospective beneficiaries to “take up” new programs is a common stumbling block for otherwise well-designed legal and policy innovations. I examine the take-up problem in the context of publicly provided court services and test the effectiveness of various outreach strategies that announce a newly available online court access platform. I study individuals with minor arrest warrants whose distrust of courts may dampen any take-up response. I partnered with a court to quasi-randomly assign outreach approaches to a cohort of individuals and find that outreach improves take-up, that the type of outreach matters, and that online platform access …

The International Implications Of Wayfair, Reuven Avi-Yonah

Articles

In this article, Avi-Yonah argues that the Court’s recent decision in Wayfair has implications for the EU’s struggle with taxing the digital economy, as well as for the broader international effort to update international tax rules for the 21st century — that is, it bolsters the argument for dispensing with the 19th-century permanent establishment concept.

Female Students View The Knowledge Of Foreign Languages As More Important For Careers In Tourism Than Male Students?, Nikolina Božinović, Joško Sindik

Articles

The proficiency in multiple foreign languages is a basic assumption for successful communication in tourism. Tourism and mobility have a significant and important role, where intercultural contacts contribute to the development of intercultural dialogue. This paper attempts to explore gender differences in the perceptions of students from the Rochester Institute of Technology, RIT Croatia regarding the importance of knowing various foreign languages in tourism. The results obtained could help in raising the awareness of the importance of the role of learning and teaching foreign languages, with potential effects in developing and promoting tourism in Croatia. The key research finding is …

Nano-Strategies To Fight Multidrug Resistant Bacteria—“A Battle Of The Titans", Pedro V. Baptista, Matthew P. Mccusker, Andreia Carvalho, Daniela A. Ferreira, Niamh M. Mohan, Marta Martins, Alexandra R. Fernandez

Articles

Infectious diseases remain one of the leading causes of morbidity and mortality worldwide. The WHO and CDC have expressed serious concern regarding the continued increase in the development of multidrug resistance among bacteria. Therefore, the antibiotic resistance crisis is one of the most pressing issues in global public health. Associated with the rise in antibiotic resistance is the lack of new antimicrobials. This has triggered initiatives worldwide to develop novel and more effective antimicrobial compounds as well as to develop novel delivery and targeting strategies. Bacteria have developed many ways by which they become resistant to antimicrobials. Among those are …

Translation Of Plasma Technology From The Lab To The Food Industry, Patrick J. Cullen, James Lalor, Laurence Scally, Daniela Boehm, Vladimir Milosavljevic, Paula Bourke, Kevin Keener

Articles

The potential of cold plasma as a food processing aid has been demonstrated for a range of processes and products. The potential applications of plasma technology are extensive and include microbial decontamination, pest control, toxin elimination, food and package functionalisation and many others. However, studies reported to date have principally been at laboratory scale. This paper discusses the status and challenges of transferring the technology to the industry. The major challenges discussed for adoption of atmospheric plasma as a food processing tool by industry are (1) demonstration of product/process specific efficacies; (2) development of process compatible technology designs and scale‐up; …

Hydrogen Peroxide And Beyond - The Potential Of High-Voltage Plasma Activated Liquids Against Cancerous Cells, Daniela Boehm, James Curtin, Patrick J. Cullen, Paula Bourke

Articles

Abstract: The use of plasma-activated liquids such as PBS, medium or simply plasma-activated water (PAW) has been receiving increasing attention for applications in cancer treatments. Amongst the reactive species contained in these solutions, hydrogen peroxide appears to play a pivotal role in causing cytotoxic effects. While H2O2 concentrations can be correlated with reduced cell viability and growth and used as an indicator of the potential efficacy of a plasma-activated water, comparisons to standard H2O2 kill curves demonstrate a potency in PAW which exceeds H2O2 associated toxicity, indicating that other plasma-generated species play an important role. Using a high-voltage dielectric barrier …

Dans La Serre: Framing The Greenhouse In Le Jour Se Lève (1939) And La Règle Du Jeu (1939), Barry Nevin

Articles

Beyond the year of their production, their notoriously foreboding references to contemporary national and international politics, and their shared status as canonised classics of French cinema, Marcel Carné’s Le Jour se lève (1939) and Jean Renoir’s La Règle du jeu (1939) both portray the romantic union of two parties within a greenhouse. This article aims to elaborate on these images in two central ways: first, it theorises glass in cinema with reference to the writings of André Bazin and Gilles Deleuze; second, it situates Carné and Renoir’s greenhouses within their respective dramatic, aesthetic and political contexts. In both cases, the …

The Different Stages Of Prpd Pattern For Positive Point To Plane Corona Driven By A Dc Voltage Containing A Ripple, Tobias Dezenzo, Thomas Betz, Andreas Schwarzbacher

Articles

The different phase resolved partial discharge patterns, which can be recognized when a positive dc voltage containing a ripple due to a half-wave rectification is used are presented in this paper. Results are given from corona onset to the appearance of breakdown streamers. The outcomes are five different patterns, which represent the four stages of positive corona and their transition zones. Three of them are clearly identifiable with respect to patterns from other discharge sources that have already been reported for dc voltages containing a ripple. For an assessment of pattern formation discharge pulses as recorded at the test object …

Dual-Stub Ka-Band Vivaldi Antenna With Integrated Bandpass Filter, Kansheng Yang, Manh-Ha Hoang, Xiulong Bao, Patrick Mcevoy, Max Ammann

Articles

A dual-stub coplanar Vivaldi antenna with a parasitic element is presented. The dual-stub is coupled between the parasitic element and two tapered slots. The parasitic element shape and size is optimised. The use of slits on the outer edge of the ground plane is shown to provide control of beamwidth and maximum gain. A bandpass filter is used for performance control and sub-harmonic suppression.