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Back Matter

Journal of Digital Forensics, Security and Law

No abstract provided.

Bloom Filters Optimized Wu-Manber For Intrusion Detection, Monther Aldwairi, Koloud Al-Khamaiseh, Fatima Alharbi, Babar Shah

Journal of Digital Forensics, Security and Law

With increasing number and severity of attacks, monitoring ingress and egress network traffic is becoming essential everyday task. Intrusion detection systems are the main tools for capturing and searching network traffic for potential harm. Signature-based intrusion detection systems are the most widely used, and they simply use a pattern matching algorithms to locate attack signatures in intercepted network traffic. Pattern matching algorithms are very expensive in terms of running time and memory usage, leaving intrusion detection systems unable to detect attacks in real-time. We propose a Bloom filters optimized Wu-Manber pattern matching algorithm to speed up intrusion detection. The Bloom …

The Impact Of Sha-1 File Hash Collisions On Digital Forensic Imaging: A Follow-Up Experiment, Gary C. Kessler

Journal of Digital Forensics, Security and Law

A previous paper described an experiment showing that Message Digest 5 (MD5) hash collisions of files have no impact on integrity verification in the forensic imaging process. This paper describes a similar experiment applied when two files have a Secure Hash Algorithm (SHA-1) collision.

The 2016 Analysis Of Information Remaining On Computer Hard Disks Offered For Sale On The Second Hand Market In The Uae, Thomas Martin, Andy Jones, Mohammed Alzaabi

Journal of Digital Forensics, Security and Law

This research describes our survey of data remaining on computer hard disks sold on the second hand market in the United Arab Emirates (UAE). This is a repetition of the first survey conducted in 2012 (Jones, Martin, & Alzaabi, 2012). Similar studies have been carried over the last ten years in the United Kingdom, Australia, USA, Germany and France: (Jones, Mee, Meyler, & Gooch, 2005), (Jones, Valli, Sutherland, & Thomas, 2006), (Jones, Valli, Dardick, & Sutherland, 2008), (Jones, Valli, Dardick, & Sutherland, 2009). This research was undertaken to gain insight into the volumes of data found on second-hand disks purchased …

A Survey Of Social Network Forensics, Umit Karabiyik, Muhammed Abdullah Canbaz, Ahmet Aksoy, Tayfun Tuna, Esra Akbas, Bilal Gonen, Ramazan S. Aygun

Journal of Digital Forensics, Security and Law

Social networks in any form, specifically online social networks (OSNs), are becoming a part of our everyday life in this new millennium especially with the advanced and simple communication technologies through easily accessible devices such as smartphones and tablets. The data generated through the use of these technologies need to be analyzed for forensic purposes when criminal and terrorist activities are involved. In order to deal with the forensic implications of social networks, current research on both digital forensics and social networks need to be incorporated and understood. This will help digital forensics investigators to predict, detect and even prevent …

Table Of Contents

Journal of Digital Forensics, Security and Law

No abstract provided.

Minibrain And Wings Apart Control Organ Growth And Tissue Patterning Through Downregulation Of Capicua, Liu Yang

Graduate Doctoral Dissertations

The regulation of organ growth is a fundamental aspect of developmental biology. My work uses Drosophila as a model system to understand how the various growth regulators are coordinated. The transcriptional repressor Capicua (Cic) controls tissue patterning and restricts organ growth, and has been recently implicated in several cancers and neurodegenerative diseases. Cic has emerged as a primary sensor of signaling downstream of the receptor tyrosine kinase (RTK)/extracellular signal-regulated kinase (ERK) pathway, but how Cic activity is regulated in different cellular contexts remains poorly understood. In order to identify Cic regulators, I have used affinity purification/mass spectrometry (AP-MS) to study …

'Whose Goals Am I Meeting?' Policy And Practice Dilemmas In Adult Basic Education (Abe) In The Era Of Accountability, Alma Hallulli Biba

Graduate Doctoral Dissertations

For the last two decades, federal legislation and Massachusetts’ state ABE policies have linked adult learners’ educational outcomes to performance systems and accountability requirements. These outcomes, represented as ‘goals’, reflect an emphasis on return-on-investment strategies and outcome-based accountability measures. Greatest emphasis is placed on that subset of adult learners’ goals that are easily measured, attainable, and that are associated with public outcomes. This dissertation, in contrast, seeks to understand the goal setting process from the perspective of learners and local ABE stakeholders. Using a novel, mixed-method approach, this dissertation presents ABE learners’ goal setting as a decision problem in order …

Evolution In The Deep Sea: Scales And Mechanisms Of Population Divergence, Amanda E. Glazier

Graduate Doctoral Dissertations

The deep sea is the Earth’s largest ecosystem and harbors a unique and largely endemic fauna. Although most research has focused on the ecological mechanisms that allow coexistence, recent studies have begun to investigate how this remarkable fauna evolved.. My work quantifies geographic patterns of genetic variation and investigates potential mechanisms that shape evolution in the deep ocean.

Bathymetric genetic divergence is common in the deep sea with population structure typically decreasing with depth. The evolutionary mechanisms that underlie these patterns are poorly understood. Geographic patterns of genetic variation indicated that the protobranch bivalve Neilonella salicensis was composed of two …

Comment: Humanitarian Relief Logistics: Pre-Positioning Warehouse Strategy, S Roh, C-S Kim

Plymouth Business School

The importance of preparedness is emphasised in humanitarian relief logistics as it gets even more sophisticated. Pre-purchased relief items are stocked in pre-positioned warehouses around the world by various relief organisations which is commonly taken to improve their capacities to deliver sufficient relief aid within a relatively short time frame. This comment paper provides a better understanding about the humanitarian disaster management with the comparison between the commercial logistics. Furthermore, pre-positioned warehousing strategy is overviewed along with the global warehouse locations operated by international relief organisations.

The Development And Support Of Geometric And Spatial Concepts In Preschool- And Kindergarten-Aged Children, Laura J. Becker

Graduate Research Papers

The purpose of the literature review is to discuss the development of geometric and spatial concepts in preschool- and kindergarten-aged children. This development can be seen through the children's mental and manual rotation, as well as children's experiences with spatial reasoning. The factors that influence these concepts, such as spatial talk and spatial play are also examined. This review identifies ways that teachers can support the development of geometric and spatial concepts in the classroom, such as exposure to materials, pedagogy, interventions, and their own professional development. The conclusion of this literature review synthesizes the evidence, discusses recommendations, and provides …

Determinants Of Integrated Soil Fertility Management Technologies Adoption By Smallholder Farmers In The Chinyanja Triangle Of Southern Africa, Powell Mponela, Lulseged Tamene, Gift Ndengu, Ruth Magreta, Job Kihara, Nelson Mango

All Peer-Reviewed Publications

Integrated Soil Fertility Management (ISFM) technologies have proven to be viable options for improving land productivity and increasing yield. However, adoption of the set of complementary technologies that are required in ISFM is quite variable and studies tend to focus on single technologies. In this study we used cluster analysis to group technologies and ordered probit to determine the probability of multiple technology adoption. The result show that usage of ISFM in the Chinyanja Triangle (Southern Africa) is grouped into 3 technological sets based on complementarities. The set of nutrient dense technologies of inorganic fertiliser, compost and animal manure (ISFMset3) …

Current Population Status Of A Locally Endemic Springsnail (Hydrobiidae: Pyrgulopsis Bedfordensis) In Montana, David M. Stagliano

Western North American Naturalist

The Bedford springsnail (Pyrgulopsis bedfordensis) is one of only 2 species of the genus Pyrgulopsis discovered east of the northern Continental Divide and appears restricted to one spring in central Montana. Due to its endemism, this species was placed on the Montana Species of Concern list as S1, critically imperiled. Despite the snail’s rarity, nothing was known of this population’s characteristics; it was last sampled in 1999. In 2015, I quantitatively sampled this population using a Hess sampler (n = 3) over a 40-m reach to determine the snail’s benthic density and describe the associated macroinvertebrate community. …

Behavioral Ecology Of American Pikas (Ochotona Princeps) At Mono Craters, California: Living On The Edge, Andrew T. Smith, John D. Nagy, Constance I. Millar

Western North American Naturalist

The behavioral ecology of the American pika (Ochotona princeps) was investigated at a relatively hot south-facing, low-elevation site in the Mono Craters, California, a habitat quite different from the upper montane regions more typically inhabited by this species and where most prior investigations have been conducted. Mono Craters pikas exhibited a behavioral profile that contrasted significantly with that of pikas found in upper montane regions. Mono Craters pikas were less surface active than pikas in studies at high-elevation sites, although their rate of short-call vocalizations was similar. Mono Craters pikas did not exhibit typical foraging behavior: they fed …

The Hostile Poison Pill, A. Christine Hurt

Faculty Scholarship

No abstract provided.

Two Cheers For The Foreign Tax Credit, Even In The Beps Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

Faculty Scholarship

Reform of the U.S. international income taxation system has been a hotly debated topic for many years. The principal competing alternatives are a territorial or exemption system and a worldwide system. For reasons summarized in this article, we favor worldwide taxation if it is real worldwide taxation – i.e., a non-deferred U.S. tax is imposed on all foreign income of U.S. residents at the time the income in earned. This approach is not acceptable, however, unless the resulting double taxation is alleviated. The longstanding U.S. approach for handling the international double taxation problem is a foreign tax credit limited to …

R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

No abstract provided.

2016-2017 Byu Law Review Masthead

BYU Law Review

No abstract provided.

Byu Law School Faculty Listing

BYU Law Review

No abstract provided.

Table Of Contents

BYU Law Review

No abstract provided.

Beps And The New International Tax Order, Allison Christians

BYU Law Review

Nations across the world are currently engaged in a coordinated international effort, ostensibly to curb excessive tax avoidance by the world’s biggest multinational companies. This Article contends, however, that the most likely impact will be to entrench a monopoly held by a small number of rich countries over the policymaking processes that created the tax avoidance problem to begin with. To examine this contention and probe possible solutions to it, the Article considers the legal and institutional components of the coordination project, by situating them historically and analyzing their multi-functionality as both norm diffusion and institutional reinforcement mechanisms. The Article …

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing

BYU Law Review

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is an essential policy tradeoff …

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

BYU Law Review

This Article argues that a principled, efficient, and practical definition of corporate residence is necessary even if some form of corporate integration is adopted, and that such a definition is a key element in designing either a real worldwide or a territorial income tax system as well as a potential restraint on the inversion phenomenon. The Article proposes that the United States adopt a shareholder-based definition of corporate residence that is structured as follows: 1. A foreign corporation is a U.S. tax resident for any year if fifty percent or more of its shares, determined by vote or value, was …

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian

BYU Law Review

The taxation of private equity managers’ share of funds’ profits—the twenty percent “carried interest”—received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers’ profits are taxed at preferred rates. But what about the other eighty percent of funds’ profits? This Article theorizes that the bulk of such profits are never taxed. This is a result of a combination of three factors: First, private equity, venture capital, and hedge funds (collectively, Private Investment Funds, or “PIFs”) are major actors in cross-border investment activity. This enables PIFs to take advantage of …

Developing Countries In An Age Of Transparency And Disclosure, Diane Ring

BYU Law Review

No abstract provided.

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin

BYU Law Review

The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.

The Foreign Tax Credit War, Bret Wells

BYU Law Review

The government has been involved in a sustained war against objectionable foreign tax credit transactions. This war has caused the U.S. foreign tax credit regime to be riddled with complexity that spawns incoherent outcomes. The complexity contained in section 901 was created due to a legitimate concern: the threats posed by objectionable transactions that artificially generate excess foreign tax credits represent real policy problems. Since at least 1975, Congress and the Treasury Department have been convinced that the cross-crediting of excess foreign tax credits arising from “objectionable transactions” required a response in addition to simply relying on section 904. Thus, …

Contracts And Automation: Exploring The Normativity Of Automation In The Context Of U.S. Contract Law And E.U. Consumer Protection Directives, Daniel Barnhizer

Yearbook of Antitrust and Regulatory Studies

Given a choice between two systems of contract rules, a court or legislature may have a normative obligation to adopt the rule that is more susceptible to coding and automation. This paper explores the ramifications of that normative proposition through the lens of multiple contract doctrines that traditionally involve “messy” judgments or multiple interacting judgments regarding which human beings are – arguably – capable of making finely nuanced analyses. Using the common law doctrine of unconscionability and Polish Civil Code Article 385 on unfair terms in consumer contracts, this paper explores the differences between contract rules that require human analysis …

Effectiveness Of Judicial Review In The Polish Competition Law System And The Place For Judicial Deference, Maciej Bernatt

Yearbook of Antitrust and Regulatory Studies

The article discusses the effectiveness and the intensity of judicial review in the Polish competition law system. First, it studies whether the judicial review offered by the 1st instance Court of Competition and Consumer Protection in Warsaw (SOKiK) is effective in practice. Next, the article analyzes whether Polish courts tend to defer to the findings of the Polish competition authority, UOKiK. Judgments of the Supreme Court concerning relevant market definition serve as case studies. Finally, the article discusses whether proceedings before the Polish competition authority ensure sufficient due process guarantees, the impartiality of decision-makers, and the overall expert character of …

A Comparative Analysis Of The Collective Dominance Definition In Ukrainian And European Law – The Electricity Market Case, Kseniia Smyrnova

Yearbook of Antitrust and Regulatory Studies

This paper follows a comparative approach to the analysis of collective dominance doctrine and practice in the EU and the enforcement practice in Ukraine. The aim of this paper is to assess the compliance of the Ukrainian competition authority’s (AMCU) analysis of the national electricity market with EU law enforcement practice. The latter arises from Ukraine’s wider duty to fulfil its international law obligation to comply with EU competition rules, based on Article 18 of the Treaty establishing the Energy Community also taking into account the interpretative criteria developed in EU case law (according to Article 94 of the Association …