Digital Commons Network^™

Three Steps Forward, One Step Back? Reflection On 'Google Taxes' And The Destination-Based Corporate Tax, Reuven S. Avi-Yonah

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A large puzzle underlies the recent G20 and OECD Base Erosion and Profit Shifting (BEPS) project. If the scope of BEPS is as broad as the reports suggest, why are corporate tax revenues in the OECD so robust?

The final OECD report on BEPS action 11 suggest that BEPS activities result in between $100 and $240 billion in annual lost revenue from corporate income taxes (CIT) on a global basis. The wide spread between these two numbers indicates the significant uncertainty involved. But even the higher number represents a relatively small portion of total global CIT revenues, since it is …

Pivot Dublin: A Discussion On The Bid For Dublin To Become World Design Capital, Barry Sheehan, Ali Grehan

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In this article, Barry Sheehan interviews Dublin City Architect, Ali Grehan, about PIVOT Dublin, the bid for World Design Council, how and why it came about, what happened to the bid and where PIVOT Dublin is now.

Finding Meaning In A Web Of Confusion, Eamon Maher

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No abstract provided.

Modelling Random Antibody Adsorption And Immunoassay Activity, Dana Mackey, Eilis Kelly, Robert Nooney

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One of the primary considerations in immunoassay design is optimizing the concentration of capture antibody in order to achieve maximal antigen binding and, subsequently, improved sensitivity and limit of detection. Many immunoassay technologies involve immobilization of the antibody to solid surfaces. Antibodies are large molecules in which the position and accessibility of the antigen-binding site depend on their orientation and packing density. In this paper we propose a simple mathematical model, based on the theory known as random sequential adsorption (RSA), in order to calculate how the concentration of correctly oriented antibodies (active site exposed for subsequent reactions) evolves during …

Youth/Police Encounters On Chicago's South Side: Acknowledging The Realities, Craig B. Futterman, Chaclyn Hunt, Jamie Kalven

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No abstract provided.

The Case Against Free Speech, Brian Leiter

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No abstract provided.

The Political Ideologies Of American Lawyers, Adam S. Chilton, Adam Bonica, Maya Sen

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No abstract provided.

Litigating The Blue Wall Of Silence: How To Challenge The Police Privilege To Delay Investigation, Aziz Huq, Richard H. Mcadams

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No abstract provided.

The Constitutional Law Of Agenda Control, Aziz Huq

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No abstract provided.

Investigating The Impact Of Green Exercise On Population Health And Well-Being In A Small Community In Ireland:A Novel Approach Using A Natural Laboratory Ecosystem., Nollaig O'Sullivan, Aoife Donnelly, Tadhg Macintyre, Giles Warrington

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Green exercise is defined as undertaking physical activity whilst being directly exposed to nature (Pretty et al., 2005; 2007). Pretty et al. (2003) were among the first wave of researchers to investigate the synergistic benefits of incorporating physical activity and exposure to the natural environment to produce positive psychological affect. Over the past decade, investigations into the possible additive effects on well-being of green exercise and how it can be used as an influential tool to help combat the rising rate of both physical inactivity and non –communicable disease has gained prominence in scientific literature. However, there is still a …

Bim Innovation Capability Programme: An Irish Bim Study, Barry Mcauley, Alan Hore, Roger West

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In 2011 the Royal Institute of Architects Ireland (RIAI) conducted a survey which found that BIM adoption within Ireland was quite low at 16%. Over the last five years these figures have risen significantly, with the 2016 Irish Digital Transition Survey reporting that 76% of respondents possess confidence in their organisation’s BIM skills and knowledge. This represents a significant shift of BIM adoption in Ireland over the last five years.

The BIM Innovation Capability Programme (BICP) Irish BIM study, builds on the findings from the BICP Global BIM Study by providing an in depth review of BIM in Ireland with …

An Insurance-Based Typology Of Police Misconduct, John Rappaport

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No abstract provided.

Microbial Enzyme Production Using Lignocellulosic Food Industry Wastes As Feedstock: A Review, Amit Jaiswal, Rajeev Ravindran

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Enzymes are of great importance in the industry due to their substrate and product specificity, moderate reaction conditions, minimal by-product formation and high yield. They are important ingredients in several products and production processes. Up to 30% of the total production cost of enzymes is attributed to the raw materials costs. The food industry expels copious amounts of processing waste annually, which is mostlylignocellulosicin nature. Upon proper treatment,lignocellulosecan replace conventional carbon sources in media preparations for industrial microbial processes, such as enzyme production. However, wild strains of microorganisms that produce industrially important enzymes show low yield and cannot thrive on …

Unquantified Benefits And The Problem Of Regulation Under Uncertainty, Jonathan Masur, Eric A. Posner

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No abstract provided.

The Cycles Of Separation-Of-Powers Jurisprudence, Aziz Huq, Jon D. Michaels

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No abstract provided.

Observation On The Ultrastructure Morphology Of Hela Cells Treated With Ethanol: Statistical Analysis., Fakhri Al-Bagdadi, Matthew J Young, James P Geaghan, Shaomian Yao, Humberto M Barona, Eduardo Martinez-Ceballos, Masami Yoshimura

Articles

It is estimated that 5.9% of all human deaths are attributable to alcohol consumption and that the harmful use of ethanol ranks among the top five risk factors for causing disease, disability, and death worldwide. Ethanol is known to disrupt phospholipid packing and promote membrane hemifusion at lipid bilayers. With the exception of mitochondria involved in hormone synthesis, the sterol content of mitochondrial membranes is low. As membranes that are low in cholesterol have increased membrane fluidity and are the most easily disordered by ethanol, we hypothesize that mitochondria are sensitive targets for ethanol damage. HeLa cells were exposed to …

Recording Of High Efficiency Volume Bragg Gratings In A Photopolymer Using Diffraction From Very Weak Pre-Recorded Gratings, Denis Bade

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No abstract provided.

Optimisation Of Fucoxanthin Extraction From Irish Seaweeds By Response Surface Methodology, Emer Shannon, Nissreen Abu-Ghannam

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Fucoxanthin is a xanthophyll pigment which occurs in marine brown algae (Phaeophyceae). The anti-diabetic, anti-obesity, anti-cancer, and antioxidant properties of fucoxanthin have been widely reported. Macroalgae, particularly brown seaweeds, grow prolifically around Irish coasts, representing a valuable resource of nutraceuticals such as fucoxanthin for functional food applications. The aim of this study was to maximise the solvent extraction yield from three anatomically discrete regions of the seaweed thallus: blade, stipe, and holdfast. Response surface methodology was applied to determine optimum parameters for extraction of fucoxanthin from the seaweed, Fucus vesiculosus, as a model species. A central composite design was …

Setting The Irish State Table, Elaine Mahon

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This year Ireland celebrates the centenary of the Easter rebellion of 1916, the event which is generally regarded as having led to Ireland’s independence six years later. Drawing on Irish government archives, this paper presents the beginnings of Irish state hospitality in the 1920s the emergence of diplomatic dining in the 1930s hosted by the Irish head of state and the first attempts to establish inventories of state owned furniture abroad. The paper then discusses how the Department of External Affairs set out to acquire a dinner service for official entertainment by the Minister of External Affairs as a showcase …

The Votes Of Other Judges, Eric A. Posner, Adrian Vermeule

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No abstract provided.

Digital Self-Ownership: A Publicity-Rights Framework For Determining Employee Social Media Rights, Susan Park, Patricia S. Abril

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No abstract provided.

A Comparison Of Three Emerging Online Government 3d Printing Resources: Nasa 3d Resources, Smithsonian X3d, And The Nih 3d Print Exchange, Jennifer J. Horton, Jian Anna Xiong

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United States governmental agencies, departments, and affiliates, are increasingly making 3D printable models available to the general public online. On March 20, 2014, a memorandum was sent out to United States executive departments and agencies about improving access to the government’s scientific collections (Holdren, 2014). This memorandum, from the White House Office of Science and Technology Policy (OSTP), not only addressed physical collections, but specifically mentioned digital 3D models. On the White House’s blog, several reasons were given for making these collections more accessible including the idea that these collections are “… treasure troves of information ripe for exploration and …

Structure-Function Relationships Of Archaeal Cbf5 During In Vivo Rna-Guided Pseudouridylation., Mrinmoyee Majumder, Michael S Bosmeny, Ramesh Gupta

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In Eukarya and Archaea, in addition to protein-only pseudouridine (Ψ) synthases, complexes containing one guide RNA and four proteins can also produce Ψ. Cbf5 protein is the Ψ synthase in the complex. Previously, we showed that Ψ's at positions 1940, 1942, and 2605 of Haloferax volcanii 23S rRNA are absent in a cbf5-deleted strain, and a plasmid-borne copy of cbf5 can rescue the synthesis of these Ψ's. Based on published reports of the structure of archaeal Cbf5 complexed with other proteins and RNAs, we identified several potential residues and structures in H. volcanii Cbf5, which were expected to play important …

Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer

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Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.

Human Development As An Intellectual Property Metric, J. Janewa Osei-Tutu

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No abstract provided.

Impediments In The Corporate Social Responsibility (Csr) Space: A Mixed-Method Approach, Tony Kealy

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Despite the potentially positive image and reputation implications of businesses implementing strategies in Corporate Social Responsibility (CSR), there appears to be a dearth of companies willing to play a leading role in moving CSR activities to upper levels within the consciousness of the organisation. The vast majority of businesses are merely complying with national regulations in their business sustainability efforts. This study investigates the reasons why there are road-blocks in the pursuit of higher levels of sustainable business development. A 17-question on-line survey was administered to a number of global participant businesses in a range of industries. The resulting qualitative …

The Economic Boom, Bust And Transport Inequity In Suburban Dublin, Ireland, Sarah Rock, Aoife Ahern, Brian Caulfield

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This paper examines the existence and extent of transport inequity and disadvantage in new suburbs in Dublin, built during the Celtic Tiger period and as experienced during the recession. Findings are presented from a household postal survey from three case study areas built between 2001 and 2008. The case study areas are typical 'middle class' suburbs, and were constructed at a time when Ireland was experiencing unprecedented economic growth. The subsequent recession left many of these areas in significant negative equity, and householders with very limited housing mobility. Results from the survey point to considerable problems that are impacting on …

Technological Assessment Of Different Solar-Biomass Systems For Hybrid Power Generation In Europe, C. M. Iftekhar Hussain, Brian Norton, Aidan Duffy

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Solar Tower thermal (ST), Parabolic Trough thermal (PT), Linear Fresnel thermal (LF) and Solar PV are discussed in the context of suitability for hybridization with biomass in Europe. Technical, economical and climate data have been compared to identify the key drivers of technology selection in setting up large scale solar-biomass hybrid power plants. The sole solar-biomass hybrid power plant is currently in operation in Spain uses PT technology due to its performance characteristics, comparatively easy installation process compared to ST and relatively higher heat and optical gain than LF. The climate condition in the EU shows that the region within …

Information-Dissemination Law: The Regulation Of How Market-Moving Information Is Revealed, M. Todd Henderson, Kevin S. Haeberle

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No abstract provided.

The Importance Of Local Area As A Motivation For Cooperation Among Rural Tourism Entrepreneurs, Ziene Mottiar

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This paper explores the issue of entrepreneurial motivations among rural tourism entrepreneurs in choosing to engage in cooperation. It analyzes literature which deals with the role of entrepreneurs and the development of rural destinations and highlights the fact that the role of entrepreneurs has been understated. Using mixed research methods and studying two rural areas in Ireland it addresses research questions such as why do rural tourism entrepreneurs engage in cooperation? How did this cooperation emerge? And how do they choose who to co-operate with?

The key finding is that while these entrepreneurs are motivated to co-operate as they think …