Computer Law Commons^™

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

The Role Of Artificial Intelligence In Reducing Internet Crimes Against Children, Malyssa Shaw

Student Scholar Symposium Abstracts and Posters

When generative artificial intelligence (AI) first surfaced and broke into the public sphere, my immediate concern was in its development, implementation, and harmful applications. I was not surprised when deepfake technology rapidly advanced alongside these new developments and impacted women and children worldwide. Disproportionately, they have been made victims of intimate media forgery as early as the 1990s, with an unprecedented uptick in recent years as a direct result of these developments. In response, I wrote "Deepfake, Real Harm: Protecting Children in the Age of AI", analyzing data specifically regarding child sexual abuse material (CSAM) created with artificial intelligence while …

Legal Considerations On Predictive Policing Based On Italian ‘Algorithmic Administration’ Principles, Stefano Rossa

Yearbook of Antitrust and Regulatory Studies

In Beck’s current risk society, the State is faced with a dilemma. To fail before the risk but to keep the sphere of citizens’ rights intact; or not to fail but to restrict fundamental rights? This payoff turns out to be the main issue that juridical reflections on the use of predictive technology tools in the public sector must consider. Policing is an administrative function that is mainly composed of acts of a preventive nature. By using ICT, it is possible to employ AI systems with a very high rate of certainty to ‘predict’ future crime scene. But is it …

The Legal And Ethical Impacts Of Cybersecurity Practices On Privacy And Digital Rights, Ibrahim Fejzulla

Cybersecurity Undergraduate Research Showcase

The General Data Protection Regulation (GDPR) and the Health Insurance Portability and Accountability Act (HIPAA) are meant to secure our data, but sometimes it feels as if organizations don’t do enough to secure and protect our data and privacy. Even some of the things organizations may do to improve security may sound counterintuitive like hiring ethical hackers or penetration testers. This research looks at the effects both, the GDPR and HIPAA, have had on cybersecurity practices and policies of organizations. This paper aims to analyze the effects of both the GDPR and HIPAA, answer whether ethical hacking is justified, analyze …

Response: Foreign Affairs Prosecutions And Cybercrime, Mailyn Fidler

Law Faculty Scholarship

A response to Professor Steven Koh's new article on how the U.S. makes global criminal justice policy. Prof. Fidler examines what a decade of cybercrime indictments reveals about America's approach to prosecuting foreign hackers. Three things stand out: * Beyond Attribution - These indictments aren't just about naming and shaming, or about the typical dimensions of criminal alw. They're sophisticated foreign policy tools that coordinate and moderate international sanctions and global norms. * Intertwined with Cooperation - The indictments alternately create space for and slow the tempo of international cooperation on this issue, according to U.S. interests. * Power Projection …

Institutional Sustainability In Ai Governance: Comparing Paths In The Eu, Japan, And Taiwan, Kuan-Wei Chen

Yearbook of Antitrust and Regulatory Studies

This article explores the concept of institutional sustainability in AI governance by comparing the approaches in the European Union, Japan, and Taiwan. It begins by arguing that the relationship between AI and sustainability extends beyond environmental concerns, encompassing the sustainability of governance institutions themselves. The article posits that institutional sustainability, referring to the capacity of governance frameworks to remain effective over time, is essential in the context of rapidly evolving and future-oriented AI governance. The analysis proceeds by examining the EU’s strategy of normative anchoring through legal codification, Japan’s agile governance model based on collaboration and coordination, and Taiwan’s digital …

National Values Matter For Ai: Comparative Analysis Of Ai Regulations In The Us, The Eu, And China, Kaori (Furuya) Kawaguchi

Brooklyn Journal of International Law

As artificial intelligence (AI) continues to evolve rapidly, governments worldwide face increasing pressure to regulate it. This Article focuses on regulatory approaches to AI in the United States, the European Union, and China, examining the underlying rationales: why have they taken these approaches? Each jurisdiction’s unique political institutions, historical preferences, and strategic priorities shape its approach to governance. In particular, the values the jurisdiction expects in technology shape its regulation. The US adopts a decentralized, innovation-friendly model rooted in reliance on market and self-regulation in industries with its strong trust in laissez-faire philosophy; the EU asserts global leadership in regulations …

Tapping Out Of The Wiretap: Whether Consumers Have A Reasonable Expectation Of Privacy Against Internet Tracking Technology, Ashley Faranesh

Brooklyn Journal of Corporate, Financial & Commercial Law

The California Invasion of Privacy Act (CIPA), a statute born in an era of rotary phones and analog surveillance, is now at the heart of a legal crisis over internet tracking and privacy. Plaintiffs have increasingly weaponized the CIPA against online businesses that use standard Web-tracking tools, triggering a wave of litigation that stretches the statute far beyond its intended purpose. This Note argues that such application misreads the legislative intent behind the CIPA and risks destablizing core structures of the internet economy and financially crippling online businesses. Courts applying literal interpretations are undermining the CIPA’s purpose by conflating commonplace …

Frankenstein Sinatra: The Argument For A Federal Postmortem Right Of Publicity In The Ai-Era, Ian Samide

Brooklyn Journal of Corporate, Financial & Commercial Law

Artificial Intelligence has fundamentally revolutionized the way media is generated and presents new and unique threats to the right of publicity. By enabling users to create high-quality, realistic deep fakes of individuals’ voices, images, or likenesses, Artificial Intelligence has created novel risks to the right of publicity. Additionally, right of publicity is currently governed by state law. This system is proving to be flawed in the internet age, as content is rarely confined to a single jurisdiction, resulting in unpredictability and juridical disputes. This note argues that a federal right of publicity is necessary to regulate Artificial Intelligence effectively and …

Face Card Declined: The Deepfake Threat To Biometric Security In Financial Systems, Hazel Fernandez

Washington and Lee Law Review Online

Once limited to entertainment and disinformation, deepfakes are now extending into the financial sector, where voice and facial impersonations exploit biometric authentication systems to facilitate fraudulent transactions. This evolution exposes gaps in existing legal and regulatory frameworks, raising critical questions about consumer protection and institutional safeguards. This Note argues for a reconceptualization of deepfake harms as both a privacy and a financial security issue. It examines the illusion of consent generated by synthetic impersonation and insufficient statutory protections. The analysis examines the patchwork of federal, state, and international laws governing data privacy and artificial media, highlighting the gaps that allow …

Control As A Constitutional Threshold: Moody V. Netchoice And The Case For Human Authorship, Giselle Goad

Northwestern University Law Review

The Supreme Court’s 2024 decision in Moody v. NetChoice, LLC left a critical question unanswered: when do algorithmic outputs on social media platforms, such as recommended posts and videos, constitute the platform’s protected speech under the First Amendment? This Note contends that courts and litigants should borrow from the First Amendment’s speech-promoting partner, copyright law, and its authorship framework when answering that question. Copyright doctrine has already begun to grapple with how much human control is required over expressive outputs generated with the aid of technology, including AI, in order for an author to receive copyright protection over those outputs. …

Torts And Pesticide Drift: Amending Right-To-Farm Acts In The Wake Of Widespread Dicamba Drift By Nicholas Brown** And Matt Roessing*

Journal of Legal Studies in Business

When crops die in a field prior to harvest, a farmer loses a portion of his salary for that year. When the cause of the crop loss is natural, farmers can usually seek compensation through crop insurance and government commodity support programs. When the crops were lost as a result of pesticide drift, these forms of compensation are not usually available to farmers.1 In order to make up for their losses, farmers can seek damages through judicial redress. For many decades, various state and federal laws have combined to complicate and at times prevent farmers adversely affected by pesticide drift …

Cover Page & Table Of Contents - Volume 23

Journal of Legal Studies in Business

JLSB vol. 23 Title Page & Table of Contents

Incorporating Tax Law Into Legal And Regulatory Environment Of Business Courses

Journal of Legal Studies in Business

No abstract provided.

Too Much, Too Little, Or Just Right? Beyond The Perception (Or Reality) Of Law School Rigor In Teaching Undergraduate Copyright Law

Journal of Legal Studies in Business

No abstract provided.

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

On Non-Conventional Marks And Chatgpt Evidence: A Case Comment On Christian Louboutin Sas V The Shoe Boutique (2023), Rahul Hemrajani

Indian Journal of Law and Technology

No abstract provided.

Living Property, Joseph William Singer

Seattle University Law Review

The Supreme Court has increasingly defined property rights that are per se exempt from regulation in the absence of compensation, most recently in Cedar Point Nursery v. Hassid (2021) and Tyler v. Hennepin County (2023). The Court claims that it can identify property rights that are categorically protected from regulation by reference to history, tradition, and precedent. Yet this approach is oddly ahistorical; it is inconsistent with the fact that property law changed dramatically over U.S. history, as well as varying tremendously among the states. It is also inconsistent with the historical context of the Founding era. At that time, …

Table Of Contents

Seattle University Law Review

Table of Contents