Digital Commons Network^™

Taxing The Metaverse, Young Ran (Christine) Kim

Articles

The buzz surrounding the Metaverse has been growing steadily for the past couple of years, but the tax implications of this novel ecosystem remain fuzzy to most tax scholars. Such uncertainty is concerning, given the potential and momentum of this emerging technology. Although the Metaverse evolved from online video games focused only on user consumption, it now allows users to produce income and accumulate wealth entirely within the Metaverse. Current law seems to defer taxation of such until a realization or cash-out event. This Article challenges this approach and offers novel arguments justifying Metaverse taxation. Because economic activity within the …

Bounded Entities And (Some Of) Their Discontents, Saurabh Vishnubhakat

Articles

In his new article An Organizational Theory of International Technology Transfer, Professor Peter Lee offers two richly detailed accounts at once. One is a novel theoretical framework of "bounded entities" that generalizes both from the classic theory of the firm and, of more recent vintage, from the knowledge-based theory of the firm to specify a broader notion of organizations that are bounded in the sense of robust internal integration through corporate or contractual means. In short, such entities are not firms but resemble them in consequential ways. The other account is a practical elaboration of bounded entities that are multinational …

Downstreaming, Rachel Landy

Articles

Spotify and its competitors all offer the same product at the same price. Why? Scholars have argued that relationships can be designed in a way that naturally promotes innovation. By “braiding” certain formal contracting practices with informal enforcement norms, parties develop a frame-work that supports trust and positive, long-term collaboration. This Article takes on this consensus and shows that not all braiding is good. Using the multibillion-dollar subscription music streaming business as an illustration, it demonstrates just how industry forces can, and do, overcome braiding’s positive slant. In that industry, the major record labels (Universal, Warner, and Sony) weaponize braiding …

Slipping Into Judicial Barbarism?, Pranav Verma

Articles

Book Review | Gautam Bhatia, Unsealed Covers: A Decade of the Constitution, the Courts and the State, HarperCollins Publisher India, 2023

Construction Of An Array Of Antibody–Gold Nanoparticle Conjugates For Their Comparative Assessment On Multiplex Lateral Flow Test To Detect Mycotoxins, Bilal Javed Nanolab Research Centre, Vinayak Sharma School Of Food Science And Environmental Health, Furong Tian Nanolab Research Centre

Articles

Bio-functionalized gold nanoparticles with anti-toxin antibody conjugates have unique physical, biochemical, and optical properties that can greatly improve the performance of biochemical assays because they can enhance the signal intensity of analyte, improve signal transduction, have higher sensitivity of analyte detection, and provide simple colorimetric signal readouts. The surface properties of gold nanoparticles, along with various antibody conjugates, play a significant role in terms of functionalizing gold nanoparticles, and the strategy for surface modification is of great significance to the application of gold nanoparticle-mediated biochemical assays. Spherical gold nanoparticles are among the most used reporter molecules in lateral flow assays. …

‘Is This Song A Rebel Song?’: Republican Legitimacy And The Contested Narratives Of The Irish Revolutionary Soundscape, Seán Ó Cadhla

Articles

This article will demonstrate how the diverse body of musical narratives broadly collectivised as ‘Irish rebel songs’ exhibit multi-layered categorisation difficulties beyond those typically pertaining to the wider canon of traditional folksong. Due to the systemic, often febrile, contestation surrounding ideological legitimacy within the Irish national struggle, such texts must necessarily navigate multiple historico-political complexities, foremost of which is the dogmatically essentialised, yet organisationally splintered, tradition of physical-force Irish Republicanism. Such disputed ideological demarcations encourage a notable subjectivity in terms of how rebel songs are viewed from both musicological and political perspectives in Ireland to the present, a liminality reflected …

Bioaccumulation Of Сr, Zn, Pb And Cu In Ambrosia Artemisiifolia L. And Erigeron Canadensis L., Volodymyr Laptiev, Samuel Obeng Apori, Michelle Giltrap, Furong Tian, Nataliia Ryzhenko

Articles

The city of Dnipro, a prominent industrial hub in Ukraine, is recognized for its particularly its significant industrial development. This study focused on two prevalent plant species, Ambrosia artemisiifolia L. and Erigeron canadensis L., within the vicinity. Sampling was conducted at points located 12.02 km away from the emission sources associated with battery production and recycling plants in Dnipro. Analysis of heavy metal concentrations such as, Cr, Cu, Pb, and Zn was conducted using atomic emission spectrometry from the soil and plants tissues of Ambrosia artemisiifolia L. and Erigeron canadensis L. The translocation coefficient (TF) was calculated for both plant …

Spectralomics – Towards A Holistic Adaptation Of Label Free Spectroscopy, Hugh Byrne

Articles

Vibrational spectroscopy, largely based on infrared absorption and Raman scattering techniques, is much vaunted as a label free approach, delivering a high content, holistic characterisation of a sample, with demonstrable applications in a broad range of fields, from process analytical technologies and preclinical drug screening, to disease diagnostics, therapeutics, prognostics and personalised medicine. However, in the analysis of such complex systems, a trend has emerged in which spectral analysis is reduced to the identification of individual peaks, based on reference tables of assignments derived from literature, which are then interpreted as biomarkers. More sophisticated analysis attempts to unmix the spectrum …

What Can State Medical Boards Do To Effectively Address Serious Ethical Violations?, Tristan Mcintosh, Elizabeth Pendo, Heidi A. Walsh, Kari A. Baldwin, Patricia King, Emily E. Anderson, Catherine V. Caldicott, Jeffrey D. Carter, Sandra H. Johnson, Katherine Matthews, William A. Norcross, Dana C. Shaffer, James M. Dubois

Articles

State Medical Boards (SMBs) can take severe disciplinary actions (e.g., license revocation or suspension) against physicians who commit egregious wrongdoing in order to protect the public. However, there is noteworthy variability in the extent to which SMBs impose severe disciplinary action. In this manuscript, we present and synthesize a subset of 11 recommendations based on findings from our team’s larger consensus-building project that identified a list of 56 policies and legal provisions SMBs can use to better protect patients from egregious wrongdoing by physicians.

Distinguishing Privacy Law: A Critique Of Privacy As Social Taxonomy, María P. Angel, Ryan Calo

Articles

What distinguishes privacy violations from other harms? This has proven a surprisingly difficult question to answer. For over a century, privacy law scholars labored to define the elusive concept of privacy. Then they gave up. Efforts to distinguish privacy were superseded at the turn of the millennium by a new approach: a taxonomy of privacy problems grounded in social recognition. Privacy law became the field that simply studies whatever courts or scholars talk about as related to privacy.

Decades into privacy as social taxonomy, the field has expanded to encompass a broad range of information-based harms—from consumer manipulation to algorithmic …

Modelling Hoe Performance With An Extended Source; Experimental Investigation Using Misaligned Point Sources, Jorge Lasarte, Kevin Murphy, Izabela Naydenova, Maria Victoria Collados, Jesús Atencia, Suzanne Martin

Articles

Holographic optical elements (HOEs) have the potential to enable more compact, versatile, and lightweight optical designs, but many challenges remain. Volume HOEs have the advantage of high diffraction efficiency, but they present both chromatic selectivity and chromatic dispersion, which impact their use with wide spectrum light sources. Single-color light emitting diode (LED) sources have a narrow spectrum that reduces these issues and this makes them better suited for use with volume HOEs. However, the LED source size must be taken into consideration for compact volume HOE-LED systems. To investigate the design limits for compact HOE-LED systems, a theoretical and experimental …

European Union/Oecd/International - Klaus Vogel Lecture 2023: The Past, Present And Future Of Destination-Based Income Taxation., Reuven S. Avi-Yonah

Articles

A significant obstacle to the unilateral adoption of the OECD’s Pillar One are tax treaties since many countries cannot override tax treaties unilaterally. In his Klaus Vogel Lecture for 2023, Professor Reuven Avi-Yonah asks what are the chances for adopting a true multilateral convention for income taxation?

What Do Consumers Understand About Predispute Arbitration Agreements? An Empirical Investigation, Roseanna Sommers

Articles

The results of a survey of 1,071 adults in the United States reveal that most consumers do not pay attention to, let alone understand, arbitration clauses in their everyday lives. The vast majority of survey respondents (over 97%) report having opened an account with a company that requires disputes to be submitted to binding arbitration (e.g., Netflix, Hulu, Cash App, a phone or cable company), yet most are unaware that they have, in fact, agreed to mandatory arbitration (also known as “forced arbitration”). Indeed, over 99% of respondents who think they have never entered into an arbitration agreement likely have …

Integrating Interference Theory, Daiquiri J. Steele

Articles

Robust retaliation protections are an essential component of any effective enforcement regime. Recognizing this, Congress has included a provision prohibiting retaliation in nearly every workplace statute passed in the past century. In statutes more than a century old, like the Civil Rights Act of 1866, where Congress neglected to include an explicit anti-retaliation provision in the statutory language, the Supreme Court has found an implied proscription against retributory behavior. Anti-retaliation protections are undoubtedly integral to effective enforcement. However, they have an equally important counterpart that is often overlooked in compliance discussions-interference protections.

Several workplace statutes contain interference provisions-statutory language that …

Sidewalk Government, Michael C. Pollack

Articles

This Article is about one of the most used, least studied spaces in the country: the sidewalk.

It is easy to think of sidewalks simply as spaces for pedestrians, and that is exactly how most scholars, policymakers, and laws treat them. But this view is fundamentally mistaken. In big cities and small towns, sidewalks are also where we gather, demonstrate, dine, exercise, rest, and shop. They are host to commerce and infrastructure. They are spaces of public access and sources of private obligation. And in all of these things, sidewalks are sites of under-appreciated conflict. The centrality of sidewalks in …

Ai And 6g Into The Metaverse: Fundamentals, Challenges And Future Research Trends, Muhammad Zawish, Fayaz Ali Dharejo, Sunder Ali Khowaja, Saleem Raza, Steven Davy, Kapal Dev, Paolo Bellavista

Articles

Since Facebook was renamed Meta, a lot of attention, debate, and exploration have intensified about what the Metaverse is, how it works, and the possible ways to exploit it. It is anticipated that Metaverse will be a continuum of rapidly emerging technologies, usecases, capabilities, and experiences that will make it up for the next evolution of the Internet. Several researchers have already surveyed the literature on artificial intelligence (AI) and wireless communications in realizing the Metaverse. However, due to the rapid emergence and continuous evolution of technologies, there is a need for a comprehensive and in-depth survey of the role …

Hygrothermal Risk Assessment Of External Wall Insulation Retrofit To Non-Traditional Wall Types In An Irish Context, Using The Glaser Method And A Heat, Air And Moisture Transient Model, Gareth Mcdonnell, Joseph Little

Articles

The Climate Action Plan 2019 targets the low-energy retrofit of 500,000 existing Irish homes before 2030.1 Up to 80 per cent of building failures can be attributed to moisture risks.2 The literature indicated that external wall insulation (EWI, ETICS) failures are mostly due to moisture ingress at junctions and interfaces. A hygrothermal risk assessment of EWI on three walls with rendered concrete/concrete blockwork/cavity walls in Dublin, Belfast and Belmullet was undertaken using transient numerical simulation and the Glaser method. The guidance, common practice indicates a preference for Glaser. The initial simulation results were compared to assess the appropriateness of Glaser. …

Planning Report For The University Of Washington Center On Intimate Partner Violence Research, Policy And Practice, Mary A. Kernic, Avanti Adhia, Anna E. Bender, Natalie Dolci, Alice M. Ellyson, Mary Fan, V. Kalei Kanuha, Jennifer Piel, Dana Raigrodski, Ali Rowhani-Rahbar, Kiana Swearingen, Denise Walker, Carolyn West

Articles

This report is respectfully submitted to fulfill the legislative mandate pursuant to Section 602 of Engrossed Second Substitute House Bill 1715 (2023) to generate a plan for the establishment of a University of Washington (UW) center on intimate partner violence (IPV) research, policy and practice. The goals of the center are to conduct IPV research, widely disseminate evidence-based and other high quality research to best inform policy and practice-based efforts in IPV prevention and harm reduction, and to ensure these efforts are informed and responsive to the needs of survivors and others impacted by IPV in Washington State.

Kinetic Modelling Of The Cellular Metabolic Responses Underpinning In Vitro Glycolysis Assays, Nitin Patil, Zohreh Mirveis, Hugh Byrne

Articles

This study aims to demonstrate the benefits of augmenting commercially available, real-time, in vitro glycolysis assays with phenomenological rate equation-based kinetic models, describing the contributions of the underpinning metabolic pathways. To this end, a commercially available glycolysis assay, sensitive to changes in extracellular acidification (extracellular pH), was used to derive the glycolysis pathway kinetics. The pathway was numerically modelled using a series of ordinary differential rate equations, to simulate the obtained experimental results. The sensitivity of the model to the key equation parameters was also explored. The cellular glycolysis pathway kinetics were determined for three different cell-lines, under nonmodulated and …

Navigating The Conundrum Of Mandatory Reporting Under The Pocso Act: Implications For Medical Professionals, Nanditta Batra

Articles

To address the under reporting of sexual offences against children, the Protection of Children from Sexual Offences (POCSO) Act, 2012, makes reporting of such offences mandatory. The duty to report such offences has been extended to healthcare professionals. The inclusion of healthcare professionals within mandatory reporting, however, strikes at the very foundation of the doctor-patient relationship based on trust and confidentiality and conflicts with the patient confidentiality safeguards of the Mental Healthcare Act, 2017. It also has unintended public health consequences, such as denial of medical termination of pregnancy due to fear of prosecution under POCSO. An urgent reassessment of …

Biobased Construction From Agricultural Crops: Paper 1 - A State Of Play Of Commercial Solutions In Europe, Patrick Daly, Paula G. Barril

Articles

In response to environmental concerns and the global warming issue in particular there is a growing drive to decarbonise the building sector and transition it to more circular practices.

Biobased construction materials, products and systems are an important low carbon and circular strategy as they can enable low to negative carbon construction and have strong circularity advantages notably being able to enter the bio cycle, using renewable, low to zero toxic resources and provide a range of other performance benefits, including moisture and vapour regulation.

This novel research presents a unique state of play on the commercial application of biobased …

Theorising Political Legitimisation: From Stasis To Processes, Paddy Dolan, Stephen Vertigans, John Connolly

Articles

Legitimacy remains a key concept in political sociology, and perhaps even more so in lay understandings of political processes and structures, as evidenced by conflict over territories and regimes around the world. However, the concept suffers from a rather static representation, and even when addressed in processual form, in terms of specific moments in the process, such as conditions favouring legitimacy or its effects. Building from an Eliasian perspective, we argue for a more processual concept of legitimisation to encompass the dynamic social networks (figurations) that constitute the more unintentional context for deliberate legitimation claims. As networks expand and intensify, …

Inclusive Counterfactual Generation: Leveraging Llms In Identifying Online Hate, M. Atif Qureshi, Arjumand Younus, Simon Caton

Articles

Counterfactually augmented data has recently been proposed as a successful solution for socially situated NLP tasks such as hate speech detection. The chief component within the existing counterfactual data augmentation pipeline, however, involves manually flipping labels and making minimal content edits to training data. In a hate speech context, these forms of editing have been shown to still retain offensive hate speech content. Inspired by the recent success of large language models (LLMs), especially the development of ChatGPT, which have demonstrated improved language comprehension abilities, we propose an inclusivity-oriented approach to automatically generate counterfactually augmented data using LLMs. We show …

Explainable Ai For 6g Use Cases: Technical Aspects And Research Challenges, Shen Wang, M. Atif Qureshi, Luis Miralles-Pechu{\'A}N, Thien Huynh-The, Thippa Reddy Gadekallu, Madhusanka Liyanage

Articles

Around 2020, 5G began its commercialization journey, and discussions about the next-generation networks (such as 6G) emerged. Researchers predict that 6G networks will have higher bandwidth, coverage, reliability, energy efficiency, and lower latency, and will be an integrated “human-centric” network system powered by artificial intelligence (AI). This 6G network will lead to many real-time automated decisions, ranging from network resource allocation to collision avoidance for self-driving cars. However, there is a risk of losing control over decision-making due to the high-speed, data-intensive AI decision-making that may go beyond designers’ and users’ comprehension. To mitigate this risk, explainable AI (XAI) methods …

Numeracy-Meets: Supporting The Teaching Of Numeracy To Vulnerable Adult Groups, Fiona Faulkner, Mark Prendergast, Niamh O'Meara, Kathy O'Sullivan, Annette Forster

Articles

A key commitment of the Adult Literacy for Life Strategy (2021) is to reduce the number of adults in Ireland with unmet numeracy needs from 25% to 12%. One of the main challenges in achieving this is the varied provision of adult numeracy education. Many numeracy practitioners are either employed part time or are volunteers with few opportunities for professional development and networking with their peers. This paper details the design, implementation, and evaluation of a professional development model that aimed to support adult practitioners’ in developing their learners’ numeracy skills. This was done through the development of a new …

Review Of Brianna E. Robertson-Kirkland, Venanzio Rauzzini And The Birth Of A New Style In English Singing: Scandalous Lessons (New York And Abingdon: Routledge, 2022). Isbn: 978-1-032-20029-3, 244pp, £39.99 (Paperback)., Rachel Talbot

Articles

A Review of Brianna E. Robertson-Kirkland, Venanzio Rauzzini and the Birth of a New Style in English Singing: Scandalous Lessons (New York and Abingdon: Routledge, 2022). ISBN: 978-1-032-20029-3, 244pp, £39.99 (paperback)

Progressing Children's Right To Be Heard In Public Decision-Making: Perspectives On Using Social And Digital Media To Facilitate Children's Participation, Kevin Lalor, Brian O'Neill, Thuy Dinh

Articles

Children's right to be heard is expressed in Article 12 of the U.N. Convention on the Rights of the Child. Mechanisms and methods to facilitate the inclusion of young people's views have been developed by youth workers, advocates and policy-makers and include diverse consultation approaches, including surveys, polls, consultation meetings and formal structures such as youth parliaments. Even though social and digital media are now pervasive in the lives of children, the potential to use these as tools to facilitate youth consultation is still surprisingly at an early stage of development. This paper presents findings from a national mixed-method study …

Micromixing Strategies For Efficient Mixing Processes: A Comprehensive Review, Delara Soltani, Tim Persoons, Sajad Alimohammadi

Articles

The demand for rapid, high-quality, and controlled mixing at the microscale has led to the development of various types of micromixers. Micromixers are commonly categorised as active, or passive based on whether they utilise external energy to enhance mixing. Passive micromixers utilise a complex geometry to enhance the diffusion coefficient at lower Reynolds numbers and induce chaotic advection at higher Reynolds numbers for effectively mixing fluids without external energy. Active micromixers, on the other hand, achieve precise, fast, and controllable mixing by employing external energy sources such as pressure, electric, magnetic, or acoustic fields. Some active methods such as magnetic …

Administrative Enslavement, Adam Davidson

Articles

No abstract provided.

Falsely Shouting Fire, Genevieve Lakier, Evelyn Douek

Articles

Research on legal diffusion typically focuses on laws’ initial adoption and ignores their later evolution. We develop a typology of three subsequent diffusion patterns: convergence, when countries revise laws to move closer to leading regulators; customization, when countries revise laws to move away from leading regulators; and stagnation, when countries cease legislating, leaving initially adopted laws in place. We then propose a general theory suggesting that economic size and geographic distance from leading regulators predict which of the three patterns countries follow. We explore this theory with case studies on the dynamic diffusion of antitrust laws in Russia, Colombia, and …