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  • Social media : changing the face of contracting

    Fredericks, E.A., Prof.; Esterhuizen, Madelein (2019)
    Abstract: Please refer to full text to view abstract.
  • Understanding Common Sense Themes of Intellectual and Creative Work: the Social Representation of Intellectual Property

    Liu, James; Wilson, Marc; Pauling, Joel Wiramu (Victoria University of Wellington, 2009-10-01)
    This thesis examines the construction of Intellectual Property discourses using the social Psychological theoretical framework of Social Representations theory (Moscovici, 1984), and explores the various themes which emerge around the treatment of knowledge, ideas and creative work from both historical and contemporary perspectives. The first two chapters introduce Social Representations theory and the methodology of Thematic Analysis. Study one presents a historical account and literature review on the general themes of knowledge, intellectual and creative endeavours, and how various cultures and social powers have approached these concepts throughout history. It includes an overview of current technological and social changes around the same themes, the challenges these changes may have on existing social representations, and the groups that have vested interests in particular representations. The idea that existing dominant representations cannot adequately incorporate new representations arising from users and adopters utilising the new medium of the 'network' as a social-cultural tool is also introduced. Study two examines similar topics through analysis of public submissions to the New Zealand Patent act review. In this study, individual submissions are analysed in detail using a thematic analysis-like process, incorporating this into a Social representations framework designed to extend and test the representations observed in study one. Evidence of a dominant industrial representation involving market economic treatment of knowledge centred on a physical resource conceptual anchor was observed. Conflicting social representations held by other groups included representations of a collectivist common good centred on innovation and rights themes. Evidence that significant re-representation of the property conception away from a physical good anchor by various groups was found. Social, cultural, and economic consequences of these competing representations effect on societies are considered.
  • Основні поняття дослідження та концептуальні засади професійної підготовки фахівців із кібербезпеки

    Бистрова, Богдана; Bystrova, Bohdana (СумДПУ імені А. С. Макаренка, 2018-03-19)
    Мета статті – публікація результатів дослідження щодо стану процесу професійної підготовки фахівців із кібербезпеки у США. Застосовано теоретичні методи дослідження педагогічних праць. У статті обґрунтовано концептуальні засади підготовки фахівців із кібербезпеки та схарактеризовано нормативно-правові засади щодо галузей знань і спеціальностей, за якими у США здійснюються підготовка й підвищення кваліфікації фахівців із кібербезпеки. Описано виділені ключові терміни та подано їх тлумачення з метою конкретизації й уточнення їх сутнісних значень. Практичне значення дослідження полягає у формуванні уяви про концептуальні засади та термінологічне наповнення навчальних програм з підготовки фахівців із кібербезпеки, які є предметом наших подальших наукових розвідок.
  • Taxing the Cloud

    Mazur, Orly (SMU Scholar, 2015-01-01)
    Transacting business in the “cloud” has quickly gained popularity worldwide as the new method of providing information technology resources. Instead of purchasing or downloading software, we can now use the Internet to access software and other fundamental computing resources located on remote computer networks operated by third parties. These transactions offer companies lower operating costs, increased scalability and improved reliability, but also give rise to a host of international tax issues. Despite the rapid growth and prevalent use of cloud computing, U.S. taxation of international cloud computing transactions has yet to receive significant scholarly attention. This Article seeks to fill that void by analyzing the U.S. tax implications of operating in the cloud from a doctrinal and policy perspective. Such an analysis shows that the technological advances associated with the cloud put pressure on traditional U.S. federal income tax principles, which creates uncertainty, compliance burdens and liability risks for companies and a potential loss of revenue for the government. Applying the current law to cloud computing transactions also results in tax consequences that run counter to sound tax policy and may result in double taxation or complete non-taxation of cloud income. In light of these problems, federal attention is warranted to clarify how U.S. federal income tax principles apply to businesses operating in the cloud. Thus, this Article proposes that Treasury issue guidance that clearly addresses the U.S. tax implications of international cloud computing services and suggests that, ultimately, the United States must collaborate with other countries to achieve international consensus on these issues. Together these changes will ensure that the United States appropriately taxes the cloud and does so in a manner that minimizes double taxation and promotes efficiency, equity and administrative simplicity.

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