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2023

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Walking With Helena: An Examination Of A Gendered Model For Women And Medieval Pilgrimage In Northern Spain, Katharine Scherff Dec 2023

Walking With Helena: An Examination Of A Gendered Model For Women And Medieval Pilgrimage In Northern Spain, Katharine Scherff

Peregrinations: Journal of Medieval Art and Architecture

No abstract provided.


The Liber Scintillarum: Excerpting And Recomposing Textual And Artistic Traditions In The Early Middle Ages, Loretta Vandi Dec 2023

The Liber Scintillarum: Excerpting And Recomposing Textual And Artistic Traditions In The Early Middle Ages, Loretta Vandi

Peregrinations: Journal of Medieval Art and Architecture

No abstract provided.


Evaluation Of Street Foods By Tourism Stakeholders: The Case Of Batman, Hasan Önal Şeyhanlıoğlu, Berat Utku Becerikli Dec 2023

Evaluation Of Street Foods By Tourism Stakeholders: The Case Of Batman, Hasan Önal Şeyhanlıoğlu, Berat Utku Becerikli

Journal of Mediterranean Tourism Research

The aim of the research is to reveal the perspective of tourism stakeholders in Batman province on street delicacies. For this purpose, data were collected from 21 local stakeholders in Batman province by semi-structured interview method, which is one of the qualitative data collection techniques. The data of the study were obtained between 25.10.2023 and 25.11.2023. The data were analyzed with the help of the MAXQDA program. It was concluded that the participants had knowledge about Batman’s street delicacies. Another result of the research is that there are problems in the promotion and marketing of street delicacies. According to another …


The Effect Of A Proposed Training Program To Raise The Student Translators' Competence And Its Relationship To Developing Their Performance Level, Noor Abdul Kareem, Abdulsalam Abdulmajeed Al.Ogaili Dec 2023

The Effect Of A Proposed Training Program To Raise The Student Translators' Competence And Its Relationship To Developing Their Performance Level, Noor Abdul Kareem, Abdulsalam Abdulmajeed Al.Ogaili

Uruk Journal of Human Sciences

The primary objective of this article is to examine the common translation errors made by Iraqi university students. The study employs Pham Phu Quynh Na's (2005) error analysis taxonomy to categorize and identify errors occurring during the translation of passive sentences from Arabic into English. The findings indicate that linguistic errors are the most prevalent, constituting 61.52% in the first university and 42.84% in the second. Conversely, translation errors are the least frequent, accounting for 38.45% and 57% of the total error rate. Notably, comprehension errors comprise 27% of the errors observed. The gathered data underscores the necessity for these …


Teaching Media Literacy Through Narrative In An Advanced Russian Listening Course, Karen Evans-Romaine Dec 2023

Teaching Media Literacy Through Narrative In An Advanced Russian Listening Course, Karen Evans-Romaine

Russian Language Journal

Teaching information and media literacy has become more important than ever before. This article will describe how students of Russian at the Intermediate High through Advanced levels acquire information and media literacy through narratives in a course focused on development of listening and speaking skills through the Advanced proficiency spectrum. The course, designed for undergraduate students from a variety of majors in a Russian Flagship program and for graduate students from various disciplines, enables students to develop listening comprehension and speaking skills at the Advanced level through narratives. In addition, the course teaches students how to analyze and formulate arguments, …


Effect Of Degumming Methods On Quality Of Rapeseed And Sunflower Oils, Oybek Zufarov, Kamar Serkayev Dec 2023

Effect Of Degumming Methods On Quality Of Rapeseed And Sunflower Oils, Oybek Zufarov, Kamar Serkayev

Chemical Technology, Control and Management

This study analyzed the effects of different degumming methods on the rapeseed and sunflower oils. Water degumming, acid degumming, and TOP degumming have been employed to reduce the content of phospholipids (P), calcium (Ca), magnesium (Mg), and iron (Fe) in the oils. After water degumming, the number of total phospholipids had decreased significantly (more than 80%) in both oils. Acid degumming further lowered phospholipids content more than 96%, and the protection factor (PF-indicates oxidative stability of oils) of values for rapeseed and sunflower oils have been 1.39 and 1.26, respectively. TOP degumming had effectively removed Fe, the amount of Fe …


Suledo Community-Based Forest Reserve: A Contested Terrain Between Peasants And Pastoralists In Kiteto District, 1990–2016, Juma Marmo Dec 2023

Suledo Community-Based Forest Reserve: A Contested Terrain Between Peasants And Pastoralists In Kiteto District, 1990–2016, Juma Marmo

Journal of Humanities and Social Sciences

This paper examines how the establishment of the SULEDO community forest reserve caused land use conflicts between peasants and pastoralists in Kiteto District from 1990 to 2016. The peasants complained that the government had deliberately made it possible for pastoralists to get more benefits from the reserve since they were allowed to graze their livestock in the reserve, which took large parts of their former agricultural land. Conversely, the grabbing of land by peasants in the forest reserve caused complaints from the pastoralists who claimed that the peasants were grabbing their grazing land in the reserve. Using archival sources, fieldwork …


The Role Of Cooperatives And Farmer-Industry Linkages In The Evolution Of Tanga’S Dairy Innovation System, Hezron Makundi, Heric Thomas Dec 2023

The Role Of Cooperatives And Farmer-Industry Linkages In The Evolution Of Tanga’S Dairy Innovation System, Hezron Makundi, Heric Thomas

Journal of Humanities and Social Sciences

This study investigated the development of Tanga’s dairy innovation system and its role in promoting and maintaining relationships between farmers, the industry, and cooperative unions; employing a case study approach. The main objective was to assess the role of cooperatives in forging farmer-industry linkages and in improving dairy industry innovations. 100 dairy producers in Tanga participated in the survey that led to the paper. A questionnaire was used to collect data from randomly selected farmers. Furthermore, 20 key informant interviews were conducted with various participants, including the Tanga Dairy Cooperative Union livestock extension service providers. Also, one Focus Group Discussion …


Exploring The Value Of Cannabis And Changing Mindset For Advancing Socio-Economic Development In Tanzania, 1891–2023, Iddy Ramadhani Magoti Dec 2023

Exploring The Value Of Cannabis And Changing Mindset For Advancing Socio-Economic Development In Tanzania, 1891–2023, Iddy Ramadhani Magoti

Journal of Humanities and Social Sciences

This paper examines the origin, cultivation, laws, values, uses and other cultural practices connected to cannabis in Tanzania, and other parts of the world, for the purpose of contributing to the existing debate on whether cannabis should be legalised or illegalised in Tanzania and other parts of Africa. The data for this study were collected from both primary and secondary sources, including published documents, oral sources, archival documents and newspapers. Based on the evidence collected, I argue that the values and other benefits accrued from the cultivation and uses of cannabis outweigh the negative impacts which policy makers capitalize on …


An Inquiry On The Efficacy Of Choice And Preference As Catalysts For The Social And Community Inclusion Of Individuals With Intellectual Disabilities: A Transformative Mixed-Methods Study, Mbuh Godwill Payne Dec 2023

An Inquiry On The Efficacy Of Choice And Preference As Catalysts For The Social And Community Inclusion Of Individuals With Intellectual Disabilities: A Transformative Mixed-Methods Study, Mbuh Godwill Payne

Theses and Dissertations

This dissertation investigates the efficacy of choice and preference as drivers for social and community inclusion among individuals with intellectual disabilities living in supervised apartments. The study unfolds through three distinct stages: Phase 1 - Quantitative, Phase 2 - Qualitative, and Phase 3 - Focus Group Discussions. In the Quantitative Phase, data collection is conducted to lay the foundation for the subsequent Qualitative interviews in Phase 2, which further inform the Focus Group Discussions in Phase 3. The research findings underscore the significance of environmental opportunities and support in facilitating increased social and community inclusion activities among individuals with intellectual …


Asumsi Dasar Pembentukan Lingkungan Peradilan Agraria Dalam Pendekatan Sistem Hukum, Any Andjarwati Dec 2023

Asumsi Dasar Pembentukan Lingkungan Peradilan Agraria Dalam Pendekatan Sistem Hukum, Any Andjarwati

Jurnal Hukum & Pembangunan

The resolution of land and natural resource disputes through litigation encounters a complex set of issues, including protracted and convoluted processes, high costs, overlapping judgments for the same dispute object, and difficulties in executing verdicts. These unresolved issues can be partly attributed to the characteristics of judicial institutions in Indonesia, where constraints within the Constitution on the formulation of judicial authority for the establishment of an agrarian judiciary are a contributing factor. The aforementioned scenario is also associated with the nature of agrarian disputes, encompassing both public and private legal domains, thereby necessitating the resolution of such conflicts through specific …


Perlindungan Hukum Irregular Migrant Workers Indonesia Dalam Prespektif Hak Asasi Manusia, Hana Nur Efsari Dec 2023

Perlindungan Hukum Irregular Migrant Workers Indonesia Dalam Prespektif Hak Asasi Manusia, Hana Nur Efsari

Jurnal Hukum & Pembangunan

The increase in migrant workers is also accompanied by an increase in various violations of the human rights of migrant workers. Problems of human rights violations are becoming more serious for Irregular Migrant Workers, hence the need for appropriate measures to ensure the protection of their human rights. As an international entity, states are burdened with full rights and responsibilities in protecting, upholding and fulfilling the human rights of precarious migrant workers. Although in Law no. 18 of 2017 concerning the Protection of Migrant Workers does not accommodate non-permanent migrant workers, but they are still individuals whose rights are protected …


Kesultanan Buton Dalam Bingkai Ketatanegaraan Dan Budaya Indonesia, Rahmadhona Rahmadhona Dec 2023

Kesultanan Buton Dalam Bingkai Ketatanegaraan Dan Budaya Indonesia, Rahmadhona Rahmadhona

Jurnal Hukum & Pembangunan

Buton is a region located in Bau-Bau City, Southeast Sulawesi. The Sultanate of Buton began to show its existence since the beginning of the 15th century after previously running a government system with royal government. The Buton Sultanate, based on Islam, ran a democratic system of government. The state administration of the Buton Sultanate is interesting to discuss because its power structure is controlled by two groups, but all of its people have the same position in voice and politics. This paper is compiled using the literature study method and presents the results descriptively.


Penanaman Modal Asing Di Ibu Kota Nusantara Melalui Skema Kerja Sama Pemerintah Dengan Badan Usaha, Riki Taufik Rakhmani Dec 2023

Penanaman Modal Asing Di Ibu Kota Nusantara Melalui Skema Kerja Sama Pemerintah Dengan Badan Usaha, Riki Taufik Rakhmani

Jurnal Hukum & Pembangunan

One of the sources of funding for the development of Ibu Kota Nusantara is through the Public-Private Partnership (PPP) scheme. From the private sector's perspective, the PPP scheme provides access, particularly for foreign investors, to participate in providing infrastructure for the public's benefit. In order to attract foreign investors to participate in PPP for Ibu Kota Nusantara, the government can provide support, including transaction preparation and implementation facilities, feasibility support, tax incentives, government guarantees, and/or the use of state-owned assets. Guarantee for infrastructure provision through PPP is given against infrastructure risks caused by factors determined in the Minister of Finance …


Hak Warga Masyarakat Terhadap Kebijakan Pemutusan Akses Penyelenggara Sistem Elektronik Lingkup Privat Yang Tidak Terdaftar, Rinalvin Achmad Wiryawan Dec 2023

Hak Warga Masyarakat Terhadap Kebijakan Pemutusan Akses Penyelenggara Sistem Elektronik Lingkup Privat Yang Tidak Terdaftar, Rinalvin Achmad Wiryawan

Jurnal Hukum & Pembangunan

The policy of terminating access to Private Scope Electronic System Providers (Private Scope PSE), to several internet platforms including: Paypal, Yahoo, Epic Games, Steam, Dota, Counter Strike, Xandr.com, and Origin, which occurred on July 30, 2022. The termination of Private Scope PSE Access is due to the unregistered Private Scope PSE, whose provisions are regulated in the Permenkominfo PSE Private Scope. The policy of terminating access to the Private Scope PSE by the government is detrimental to citizens as users of the Private Scope PSE platform services whose access is terminated by the Government. Citizens have the right to communicate …


Putusan Pengadilan Mengenai Biaya Ganti Rugi Lingkungan: Aplikasinya Dalam Pemulihan Lingkungan, Rizqya Nafila Putri, Dadang Epi Sukarsa, Imamulhadi Imamulhadi Dec 2023

Putusan Pengadilan Mengenai Biaya Ganti Rugi Lingkungan: Aplikasinya Dalam Pemulihan Lingkungan, Rizqya Nafila Putri, Dadang Epi Sukarsa, Imamulhadi Imamulhadi

Jurnal Hukum & Pembangunan

Abstract

Indonesia through Law Number 32 of 2009 concerning Environmental Protection and Management regulates the government has the right to file claims for compensation and certain actions. Minister of the Environment Regulation Number 7 of 2014 concerning Compensation for Environmental Pollution and/or Damage, as a derivative regulation, regulates that environmental compensation costs that have been paid are entered into the Treasury Fund as Non-Tax State Revenue (PNBP). This research identifies the mechanism for using environmental compensation costs, the implementation of court decisions containing environmental compensation before Supreme Court Regulation Number 1 of 2023 concerning Guidelines for Adjudicating Environmental Cases, and …


Kedudukan Otorita Ibu Kota Nusantara Dalam Ketatanegaraan Indonesia, Syarif Anwar Said Al-Hamid, Ade Arif Firmansyah, Siti Khoiriah Dec 2023

Kedudukan Otorita Ibu Kota Nusantara Dalam Ketatanegaraan Indonesia, Syarif Anwar Said Al-Hamid, Ade Arif Firmansyah, Siti Khoiriah

Jurnal Hukum & Pembangunan

Otorita of the capital city of the nusantara is a state institution formed by Law Number 3 of 2022 concerning the State Capital which is then regulated in more detail through Presidential Regulation Number 62 of 2022 concerning Otorita of the capital city of the nusantara which becomes a special regional government for the national capital in implementing the development of the capital city archipelago. Head of otorita the capital city of the nusantara is the head of the regional government specifically for the national capital who is elected, appointed and dismissed by the president with the approval of the …


The Reality Of The Distributed Academic Leadership Of The Councils Of Colleges Of Physical Education And Sports Sciences In Iraq From The Point Of Download Of Their Teachers, Duaa Zuhair Turki, Bushra Kadhim Abdul-Ridha Dec 2023

The Reality Of The Distributed Academic Leadership Of The Councils Of Colleges Of Physical Education And Sports Sciences In Iraq From The Point Of Download Of Their Teachers, Duaa Zuhair Turki, Bushra Kadhim Abdul-Ridha

Modern Sport

Many theories related to leadership we find emphasize the activation of democratic policy in the leadership of institutions, especially educational ones, in order to expand the circle of participation in the leadership of this institution to include a larger number of employees in this institution, as distributed leadership centers on the idea of ​​distributing leadership tasks among individuals within the institution. The study aimed to build, codify, and apply a measure of academic leadership distributed to the councils of colleges of physical education and sports sciences from the point of download of their teachers, and to identify the degree of …


E-Government Requirements In Colleges Of Physical Education And Sports Sciences In Iraq, Tuqa Mohammed Salih, Mawahib Hameed Numan Dec 2023

E-Government Requirements In Colleges Of Physical Education And Sports Sciences In Iraq, Tuqa Mohammed Salih, Mawahib Hameed Numan

Modern Sport

In recent times, E-Government has entered the business arena significantly and widely. It has become a necessity within any institution, as it serves as the backbone due to its ability to provide homogeneity among its units, utilizing information technology, modern systems, and devices. This explains the importance of e-government, which is fundamental to the success of any endeavor, as it reduces work burdens, simplifies administrative tasks, and saves a lot of time, effort, and costs. Therefore, the research aims to build a scale for the implementation of E-Government and to understand the current state of E-Government implementation in Iraqi colleges …


The Effect Of Bungee And Similar Physical Exercises Using Rubber Ropes On Learning Some Skills Of Backstroke For Female Students, Third Stage, College Of Physical Education And Sports Sciences For Women - University Of Baghdad, Sabah Latif Hasan, Mawahib Hameed Numan Dec 2023

The Effect Of Bungee And Similar Physical Exercises Using Rubber Ropes On Learning Some Skills Of Backstroke For Female Students, Third Stage, College Of Physical Education And Sports Sciences For Women - University Of Baghdad, Sabah Latif Hasan, Mawahib Hameed Numan

Modern Sport

In download of the tremendous development we are experiencing today and the information revolution, researchers and specialists, despite their different downloads on the best methods of education in general and motor learning in particular, are seeking to innovate modern educational methods to acquire motor skills that are based on the foundations and principles of motor education, which requires variable learning processes. Its priority is the methods and types of applied exercises used in the learning processes, especially if there are some motor skills that need to choose the appropriate method to learn them according to their requirements. Therefore, the research …


The Effect Of Specific Exercises Using A Balance Ball To Develop Dynamic Balance And Learn The Skills Of Dribbling And Scoring In Basketball For Female Students, Sura Kasid Hasan, Intisar Uaid Ali Dec 2023

The Effect Of Specific Exercises Using A Balance Ball To Develop Dynamic Balance And Learn The Skills Of Dribbling And Scoring In Basketball For Female Students, Sura Kasid Hasan, Intisar Uaid Ali

Modern Sport

The progress of nations in physical education relies on addressing present and future challenges to promote innovation and renewal in the educational environment capable of efficiently achieving cognitive and skill-based objectives. Basketball, as one of the important subjects, is endorsed by the Ministry of Education due to its direct relevance to human and societal life. This type of sport requires the practitioner to have the ability to quickly change directions, manoeuvre, jump, and defend the court. Therefore, playing this game demands varying levels of sensory systems in processing for skillful performance. Based on these premises, the importance of this study …


The Effect Of Compound Training Exercises On Some Components Of Coordination Ability, Precision In Handling, And Scoring For Female Football Players In Baghdad Indoor Football Clubs, Mais Hameed Taha, Widad Kadhum Majeed, Taiysir Mansi Dec 2023

The Effect Of Compound Training Exercises On Some Components Of Coordination Ability, Precision In Handling, And Scoring For Female Football Players In Baghdad Indoor Football Clubs, Mais Hameed Taha, Widad Kadhum Majeed, Taiysir Mansi

Modern Sport

Achieving a high level of performance in indoor football necessitates a high degree of proficiency in the game's specific requirements, along with the mastery of offensive skills and coordination abilities that contribute to adaptive motor performance in various in-game scenarios. The research problem lies in insufficient training curricula to meet the growing demand for specialized physical, technical, and coordination capabilities essential for optimal performance. The research aims to formulate comprehensive exercises aimed at enhancing specific components of coordination abilities, as well as the precision of ball handling and shooting skills for female indoor football players. The researchers employed the experimental …


Exploring Basic Science Knowledge Retention Within A Cohort Of Undergraduate Medical Students In The United Kingdom: A Longitudinal Study, Idrees Zafar, John Chilton, James Edwards, Helen Watson, Daniel Zahra Dec 2023

Exploring Basic Science Knowledge Retention Within A Cohort Of Undergraduate Medical Students In The United Kingdom: A Longitudinal Study, Idrees Zafar, John Chilton, James Edwards, Helen Watson, Daniel Zahra

Peninsula Medical School

Background Clinical reasoning is reliant on students having acquired a strong foundation in the basic sciences. However, there remains uncertainty regarding whether medical students are maintaining this knowledge over the span of their degrees. Therefore, this project aimed to assess long-term retention of basic science knowledge within a cohort of students from an undergraduate medical school in the United Kingdom (UK). Methods This longitudinal study followed a cohort of students, from their first to final year. In their final year, participants sat a bespoke formative basic science knowledge assessment that utilised 46 single-best-answer questions. To examine for long-term attainment differences, …


Mapping The Contemporary Writer: A Survey Of Critical Works On Tash Aw’S Novels, Yuanyu Shi, Qiuchen Xu Dec 2023

Mapping The Contemporary Writer: A Survey Of Critical Works On Tash Aw’S Novels, Yuanyu Shi, Qiuchen Xu

Asia-Pacific Social Science Review

No abstract provided.


The Legality Of Military Involvement In Law Enforcement Operations Against Criminal Armed Groups In Indonesia’S Papua Province, Sefriani -, Nur Gemilang Mahardhika Dec 2023

The Legality Of Military Involvement In Law Enforcement Operations Against Criminal Armed Groups In Indonesia’S Papua Province, Sefriani -, Nur Gemilang Mahardhika

Asia-Pacific Social Science Review

This paper intends to (a) analyze whether the conflict in Papua meets the requirements to be categorized as a non-international armed conflict (NIAC) and (b) analyze the legality of the involvement of Indonesian National Armed Forces (Tentara Nasional Indonesia, TNI) in the Papuan conflict using the principles found in international human rights law and international humanitarian law. This normative juridical research employs the conceptual, statutory, and comparative approaches. The results of the study indicate that the threshold of NIAC has not been met in the Papuan conflict, especially the requirements for determining the organized armed groups, as well as the …


A Conceptual Framework For Understanding Lake Governance: Lake’S People, Development, Conservation, And Government, Bing Baltazar C. Brillo Dec 2023

A Conceptual Framework For Understanding Lake Governance: Lake’S People, Development, Conservation, And Government, Bing Baltazar C. Brillo

Asia-Pacific Social Science Review

Governance’s concept is well-established, multifarious, and too considerable in meanings, indicators, and frameworks, making it distinct to different people and unappealing to apply in lakes. Under this, governance ought to be reductionist-parsimony to be manageable and straightforward in refocusing the primary reference—lake governance. Lake governance’s concept is rarely utilized in scholarly literature nor acknowledged in the lake’s discourse. To ameliorate, the article intends to be a discourse—elucidate, understand, and contribute to lake governance’s analytical framework, respectively, the constituent’s interrelationship among the lake’s people, development, conservation, and the government, its most influential compartment. With this, lake governance asserts (a) development and …


Pricing Corporate Governance, Albert Choi Dec 2023

Pricing Corporate Governance, Albert Choi

Articles

Scholars and practitioners have long theorized that by penalizing firms with unattractive governance features, the stock market incentivizes firms to adopt the optimal governance structure at their initial public offerings (IPOs). This theory, however, does not seem to match with practice. Not only do many IPO firms offer putatively suboptimal governance arrangements, such as staggered boards and dual-class structures, but these arrangements have been gaining popularity among IPO firms. This Article argues that the IPO market is unlikely to provide the necessary discipline to incentivize companies to adopt the optimal governance package. In particular, when the optimal governance package differs …


Attitudes Toward Persons With Disabilities And Disability Awareness Of University Students Providing Healthcare, Canan Ertemoğlu Öksüz, Özlem Kanber Uzun, Şahi Nur Kalkışım, Nihat Burak Zihni Dec 2023

Attitudes Toward Persons With Disabilities And Disability Awareness Of University Students Providing Healthcare, Canan Ertemoğlu Öksüz, Özlem Kanber Uzun, Şahi Nur Kalkışım, Nihat Burak Zihni

Makara Journal of Health Research

Background: This study aims to determine the attitudes and disability awareness of university students who provide health services to persons with disabilities.

Methods: This study included 291 volunteer students studying at the Vocational School of Health Services, Karadeniz Technical University (KTU), and conducting clinical practice at KTU Farabi Hospital. A sociodemographic form was used to determine the individual characteristics of the students included in this study, and the Attitudes toward Disabled Persons Scale (ATDP) was applied to determine their attitudes toward persons with disabilities.

Results: The students’ average ATDP score was 61.75 ± 12.34. Statistically significant differences …


Mir-142: A Master Regulator In Hematological Malignancies And Therapeutic Opportunities, Wilson Huang, Doru Paul, George A Calin, Recep Bayraktar Dec 2023

Mir-142: A Master Regulator In Hematological Malignancies And Therapeutic Opportunities, Wilson Huang, Doru Paul, George A Calin, Recep Bayraktar

Faculty, Staff and Student Publications

MicroRNAs (miRNAs) are a type of non-coding RNA whose dysregulation is frequently associated with the onset and progression of human cancers. miR-142, an ultra-conserved miRNA with both active -3p and -5p mature strands and wide-ranging physiological targets, has been the subject of countless studies over the years. Due to its preferential expression in hematopoietic cells, miR-142 has been found to be associated with numerous types of lymphomas and leukemias. This review elucidates the multifaceted role of miR-142 in human physiology, its influence on hematopoiesis and hematopoietic cells, and its intriguing involvement in exosome-mediated miR-142 transport. Moreover, we offer a comprehensive …


The Digital Advertising Tax: An Overstep By State Taxing Jurisdictions, Sammy Reisner Dec 2023

The Digital Advertising Tax: An Overstep By State Taxing Jurisdictions, Sammy Reisner

Brooklyn Journal of Corporate, Financial & Commercial Law

In 2021, the Maryland Senate voted to override the governor’s veto to pass House Bill 732, marking the enactment of the first digital advertising tax in the United States. The tax imitated existing digital services taxes that have become popular internationally. Recognizing the need for a global solution, the OECD and the G20 formed the Inclusive Framework to ensure that countries receive their fair share of taxes without subjecting businesses to double taxation. Domestically, however, no such resolution has been reached, and several other states, inspired by Maryland’s initiative, followed suit by introducing their own versions of a digital advertising …