Digital Commons Network^™

Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim

Articles

FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …

Venture Predation, Matthew T. Wansley, Samuel N. Weinstein

Articles

Predatory pricing is a strategy firms use to suppress competition. The predator prices below its own costs to force its rivals out of the market. After they exit, the predator raises its prices to supracompetitive levels and recoups the cost of predation. The Supreme Court has described predatory pricing as “rarely tried” and “rarely successful” and has established a liability standard that is nearly impossible for plaintiffs to satisfy. We argue that one kind of company thinks predatory pricing is worth trying and at least potentially successful—venturebacked startups.

A venture predator is a startup that uses venture finance to price …

The Housing Bubble And Consumer Bankruptcy (Parts I And Ii), David G. Carlson

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During the COVID pandemic housing prices have soared. Consumers who have filed for bankruptcy are now looking at enormous realized and unrealized capital gains. This article assesses the chances that these consumer debtors can keep these gains out of the hands of their creditors. Part I of this two-part article addresses chapter 7 issues, which concern lien stripping, abandonment, and monetary exemptions. It also addresses lien stripping in chapter 13 cases. Part II will address whether a chapter 13 debtor must surrender appreciation value to the chapter 13 trustee or to a trustee in a converted chapter 7 case.

Construction Semantics And Generative Pre-Trained Transformer (Gpt) Language Models, Ankur Mitra, Ahmed Hassan, Mark Mulville

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The article explores the impact of ChatGPT, a powerful language model developed by OpenAI, on the construction industry. ChatGPT, with its ability to provide contextually accurate responses to a wide range of queries, has the potential to enhance safety, scheduling, and knowledge dissemination in construction. While it shows promise in tasks like hazard recognition and project scheduling, the article emphasizes the need for cautious optimism and human oversight. The construction industry could benefit from ChatGPT's digital assistance to boost productivity and address skills shortages, but it is essential to recognize the value of human expertise alongside AI advancements.

An Analysis Of The Impact And Efficacy Of An Online Mindfulness-Based Intervention As A Support For First-Year University Students, Wyndham Chalmers, Aiden Carthy, Maria Kenneally, Niamh Bruce, Colm Mcguinness, Philip Owende

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As a result of the COVID-19 pandemic, many university courses transitioned to online delivery, therefore, educators and students faced new challenges associated with the delivery of modules and the provision of necessary student supports. Given the scale of this transition, it is likely that many universities will continue to teach remotely far beyond the reach of any pandemic specific restrictions. This study sought to explore the impact and efficacy of a five-week online mindfulness course to a cohort of first year university students (n = 25) at Technological University Dublin (TU Dublin), Ireland. Results demonstrated that participation in the course …

Rethinking Resilience Using The R-Factor: Neurobiological Mechanisms Of Static And Dynamic Components Of Resilience Following Trauma, Sanne Van Rooij, Justin Santos, Cecilia A. Hinojosa, Timothy Ely, Nathaniel Harnett, Vishnu P. Murty, Lauren Lebois, Tanja Jovanovic, Stacey House, Robert A. Swor

Articles

Resilience is a dynamic process of recovery after trauma, but in most studies it is conceptualized as the absence of specific psychopathology following trauma. Using the large emergency department AURORA study (n=1,865, 63% women), we took a longitudinal, dynamic and transdiagnostic approach to define a static resilience (r) factor, that could explain >50% of variance in mental wellbeing 6-months following trauma, and a dynamic r-factor, which represented recovery from initial symptoms. We assessed its neurobiological profile across threat, inhibition, and reward processes using fMRI collected 2-weeks post-trauma. Our neuroimaging results suggest that resilience is promoted by activation of higher-level cognitive …

Biraha, Atreyee Majumder

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Excerpt:

'The followers of Swami Shri Haridasji live in the sand-laden compound of Tatiasthan and assemble in song with devotees from the general public every evening. This musical tradition is called samaaj gaayan. They first sing facing the deity and then turn to their teacher, who arrives at the assembly a little later. Mobile phones and other technology are strictly forbidden.

This poem is an out-take from my ongoing ethnographic research in Vrindavan—the sacred geography of Krishna worship in the Bhakti tradition in northern India. This poem came from the evenings spent in the Tatiasthan shrine watching evening musical performances, …

Beyond The Clock: Exploring The Complexities Of Women’S Domestic Roles In India Through The Lenses Of Daughters And Daughters-In-Law, Pushpendra Singh, Falguni Pattanaik, Archana Singh

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This study aims to estimate the distribution of time spent on unpaid activities in India, with a focus on understanding the gendered nature of this work. The study seeks to contribute to the existing literature by providing empirical insights into the time spent on unpaid domestic activities by daughters and daughters-in-law, and by identifying the sociocultural and economic factors that contribute to this work. To achieve this objective, the study employs data from the Time Use Survey (TUS) conducted by the National Sample Survey Office (NSSO) in India from January to December 2019. The study uses a two-phase analysis to …

Optical Characterisation Of Holographic Diffusers And Bangerter Foils For Treatment Of Amblyopia, Matthew Hellis, Suzanne Martin, Matthew Sheehan, Kevin Murphy

Articles

Amblyopia is a significant issue for children worldwide, and current treatment methods have drawbacks that can hinder treatment effectiveness and/or patient experience. This study proposes a new treatment method using holographic diffusers while also comparing their optical characteristics to a current treatment method (Bangerter foils). Holographic diffusers were developed by optically patterning thin polymer layers on a micron scale. Two compositions of photopolymer (acrylamide and diacetone acrylamide based) are analysed herein. Characterisation shows that holographic diffusers of either composition can achieve a wide range of on-axis intensity reductions, allowing for precise and customisable treatment levels by altering recording exposure time …

The Examination Of Potato Starch Granules Under The Microscope, Roisin Burke

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No abstract provided.

Addressing Low Heat Pump Heating System Sales In The Uk, Ben Costelloe

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The replacement of existing fossil fuel boilers with heat pumps is seen as a key measure in the decarbonisation of heating systems and addressing climate change. This policy however, is currently failing in many Western European states, particularly in the UK. The many reasons for this situation are examined. However, the age of UK housing stock and particularly the high number of dwellings built prior to the introduction of building insulation regulations in 1980, are key. To maintain the running cost of air source heat pumps competitive with those of the gas boilers they generally replace the heat pump lift …

The Historical Origins And Current Prospects Of The Multilateral Tax Convention, Reuven S. Avi-Yonah, Eran Lempert

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This article has three aims. First, it surveys the pre-BEPS efforts to create a multilateral tax convention (MTC) from the 19th century onward, and explains why these efforts have failed, leading to an international tax regime dominated by unilateralism and bilateralism. Second, it contrasts the success of multilateralism in investment and trade law. Third, it examines the BEPS era efforts to create an MTC and suggests that, while there has been more convergence of the tax laws of countries, a fundamental divergence of interests persists that will likely doom any such efforts to failure. The article concludes that, at this …

The Credibility Effect: Defamation Law And Audiences, Yonathan A. Arbel

Articles

What should be the legal response to false statements? In the context of defamation law, courts try to set a standard that balances the interests of speakers and their potential targets. This article empirically demonstrates an unappreciated effect of such decisions on third parties: a credibility effect. Using a series of lab experiments, I find that defamation law makes individuals more trusting of reports from various media. This credibility effect is desirable when the report is true but can lead to unintended consequences in the case of misinformation. In particular, the credibility effect is shown to cast a stigma on …

Chronic, Mild Hypothermic Environmental Temperature Does Not Ameliorate Cognitive Deficits In An Alzheimer's Disease Mouse., Samuel Mcfadden, Lindsey N Sime, Makayla F Cox, Caleigh A Findley, Mackenzie R Peck, Kathleen Quinn, Yimin Fang, Andrzej Bartke, Erin R Hascup, Kevin N Hascup

Articles

Metabolic dysfunction increases with age and is a contributing factor to Alzheimer's disease (AD) development. We have previously observed impaired insulin sensitivity and glucose homeostasis in the APP/PS1 model of AD. To improve these parameters, we chronically exposed male and female mice to mild hypothermic environmental temperature (eT), which positively modulates metabolism. Although a hypothermic eT normalized insulin sensitivity, glucose tolerance was still impaired in both sexes of AD mice. We observed increased plasma glucagon and B-cell activating factor in both sexes, but additional sexually dimorphic mechanisms may explain the impaired glucose homeostasis in AD mice. Hepatic Glut2 was decreased …

Biopolymer-Based Sustainable Food Packaging Materials: Challenges, Solutions, And Applications, Kalpani Y. Perera, Amit Jaiswal, Swarna Jaiswal

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Biopolymer-based packaging materials have become of greater interest to the world due to their biodegradability, renewability, and biocompatibility. In recent years, numerous biopolymers—such as starch, chitosan, carrageenan, polylactic acid, etc.—have been investigated for their potential application in food packaging. Reinforcement agents such as nanofillers and active agents improve the properties of the biopolymers, making them suitable for active and intelligent packaging. Some of the packaging materials, e.g., cellulose, starch, polylactic acid, and polybutylene adipate terephthalate, are currently used in the packaging industry. The trend of using biopolymers in the packaging industry has increased immensely; therefore, many legislations have been approved …

The Market-Essential Role Of Corporate Climate Disclosure, George S. Georgiev

Articles

This Article focuses on capital market efficiency as an often-downplayed legal rationale for mandating corporate climate disclosure, and explores it alongside the notion of investor demand, which has assumed a prominent and, increasingly, contested role in debates on climate disclosure. Because market efficiency (encompassing both securities price accuracy and overall capital market allocative efficiency) is generally unobservable, many commentators have instead emphasized the highly visible investor demand for climate-related disclosure as evidenced by shareholder proposals, voting behavior, stewardship policies, and public statements. Unfortunately, investor demand can be disputed, sometimes fairly but most often unfairly, because investor preferences are heterogeneous, dynamic, …

Defamation With Bayesian Audiences, Yonathan Arbel, Murat C. Mungan

Articles

How strictly should the law regulate false defamatory statements? We first show that the presence of judicial errors often puts defamation law on a Laffer curve: regulation that is too lax or too strict is inferior to moderate regulation. While moderate regulation is ideal, it is not always attainable because of practical and legal constraints. With these constraints, we consider a Bayesian audience that takes the strictness of defamation law into account when evaluating statements. The optimal standard is then taxer than is prescribed by standard models with naive audiences. These findings underscore the importance of accounting for audience effects …

(Some) Land Back...Sort Of: The Transfer Of Federal Public Lands To Indian Tribes Since 1970, Audrey Glendenning, Martin Nie, Monte Mills

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Federal public lands in the United States were carved from the territories of Native Nations and, in nearly every instance, required that the United States extinguish pre-existing aboriginal title. Following acquisition of these lands, the federal government pursued various strategies for them, including disposal to states and private parties, managing lands to allow for multiple uses, and conservation or protection. After over a century of such varied approaches, the modern public landscape is a complex milieu of public and private interests, laws and policies, and patchwork ownership patterns. This complexity depends on—and begins with—the history of Indigenous dispossession but subsequent …

Considering A Right To Repair Software, Robert W. Gomulkiewicz

Articles

The right to repair movement aims to extend the usability of products by allowing a consumer (or a repair professional acting on the consumer’s behalf) to fix broken products. Implicitly, the movement’s focus has been on hardware—on the right to repair cars, tractors, and phones. But as more and more of the functionality of goods comes from software, it is important to consider whether we need a right to repair software. There are practical challenges to software repair. For example, fixing software is more difficult and treacherous than fixing hardware. Complicating matters further, more and more software is embedded in …

Book Review: Taxation In The Digital Economy: New Models In Asia And The Pacific, Edited By Nella Hendriyetty, Chris Evans, Chul Ju Kim, And Farhad Taghizadeh-Hesary, Sanyukta Chowdhury

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Book Review: Taxation in the Digital Economy: New Models in Asia and the Pacific, edited by Nella Hendriyetty, Chris Evans, Chul Ju Kim, and Farhad Taghizadeh-Hesary

Inventing Deportation Arrests, Lindsay Nash

Articles

At the dawn of the federal deportation system, the nation’s top immigration official proclaimed the power to authorize deportation arrests “an extraordinary one” to vest in administrative officers. He reassured the nation that this immense power—then wielded by a cabinet secretary, the only executive officer empowered to authorize these arrests—was exercised with “great care and deliberation.” A century later, this extraordinary power is legally trivial and systemically exercised by low-level enforcement officers alone. Consequently, thousands of these officers—the police and jailors of the immigration system— now have the power to solely determine whether deportation arrests are justified and, therefore, whether …

A Arte Das Metáforas Científicas, Susan Haack

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No abstract provided.

Grounding The Basic Structure In Legal Theory, Sanjay Jain

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This article contributes to the everlasting debate on theorising the Basic Structure doctrine of the Indian Constitution. Having demonstrated that it cannot be justified either in orthodox positivism of Austin or Kelsenite normativity, the author makes the case to ground the debate in the modern avatar of analytical jurisprudence, popularly known as inclusive legal positivism.

Creating An Emulsion From Onions, Roisin Burke

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No abstract provided.

Definition And Characteristic Features Of A ‘Cultural Flashpoint’: A Case Study Of Exploring Masculinities, A Controversial Gender And Education Programme In Ireland, Joan Hanafin, Paul Conway, Cormac O Beaglaoich, Jack Hanafin

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The concept ‘cultural flashpoint’ (CF) has not been fully defined or described. The authors test this concept through the prism of a controversial gender-focused Irish school programme, Exploring Masculinities (EM). Adopting an instrumental case study methodology, they use media content analysis to develop a temporal trajectory of the CF, describe its shape, explicit and implied contentious themes, and its process. They identify characteristic features of a cultural flashpoint: (i) a focal issue, event and/or object; (ii) conflict; (iii) bounded time period; (iv) the involvement of exo- and multi-sectoral individuals and groups; (v) randomness, opaqueness and conflation among its expressions; and …

Considerations For Scaling A Social Enterprise: Key Factors And Elements, Clodagh O'Reilly, Lucia Walsh, Ziene Mottiar

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The number of social enterprises has grown exponentially in recent times. International research regarding how social enterprises scale is starting to emerge and is becoming an area of increased focus. Due to their hybridity, social enterprises experience unique scaling challenges, and research has started to examine these experiences. This theoretical paper reviews existing literature on social enterprise scaling and, based on this, proposes a conceptual model for understanding the interdependent factors and elements social enterprises must navigate when scaling. The proposed conceptual model will provide a base for further empirical research. When validated, it will also provide a practical tool …

Comparison Of Control Parameters For Roller Blinds, Hani Alkhatib, Philippe Lemarchand, Brian Norton, Dominic O'Sullivan

Articles

Roller blinds can reduce the heating and cooling building energy consumption required to maintain thermal comfort. The effectiveness of roller blinds is influenced by the strategies and input parameters for their control. This study is the first to identify the most effective of seven alternative control parameters to control roller blinds. It further defines the benefits from using paired control parameters to maximise energy savings and optimise occupants’ comfort. For the particular case studies and conditions examined, it is concluded that operating roller blinds using indoor air temperature as a single control parameter with rule-based controller provided, 16 %, 19 …

A W-Shaped Convolutional Network For Robust Crop And Weed Classification In Agriculture, Syed Imran Moazzam, Tahir Nawaz, Waqar Shahid Qureshi, Umar Shahbaz Khan, Mohsin Islam Tiwan

Articles

Agricultural image and vision computing are significantly different from other object classification-based methods because two base classes in agriculture, crops and weeds, have many common traits. Efficient crop, weeds, and soil classification are required to perform autonomous (spraying, harvesting, etc.) activities in agricultural fields. In a three-class (crop-weed-background) agricultural classification scenario, it is usually easier to accurately classify the background class than the crop and weed classes because the background class appears significantly different feature-wise than the crop and weed classes. However, robustly distinguishing between the crop and weed classes is challenging because their appearance features generally look very similar. …

Rethinking Party Autonomy In Trust Law, Stewart E. Sterk

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The article critiques the current approach to party autonomy in trust law, particularly the freedom granted by the Second Restatement of Conflict of Laws for settlors to choose the governing law for their trusts. The author argues that this freedom, rooted in historically uniform trust laws, is now outdated due to the diversification of state trust laws, especially regarding issues like perpetual trusts and asset protection. The analysis advocates for a more restrictive approach to party autonomy, prioritizing the settlor's domicile and home state policies to prevent manipulation and ensure fairness, particularly for third parties affected by trust arrangements.

A More Perfect Union For Whom?, Emmanuel Hiram Arnaud

Articles

Amending the federal Constitution has been instrumental in creating and developing the North American constitutional project. The difficult process embedded in Article V has been used by “The People” to expand rights and democracy, fix procedural deficiencies, and even overturn Supreme Court precedent. Yet, it is no secret that the amendment process has fallen to the wayside and that a constitutional amendment in our present age of extreme political polarization feels impossible.

Our nation’s history suggests otherwise. In John F. Kowal and Wilfred U. Codrington III’s exciting and inspirational new book, they explain that interest in constitutional amendments has coincided …