Taxing Facebook Code: Debugging the Tax Code and Software

This article sets out to analyze both intellectual property laws and tax systems as applied to software. The article also analyzes software within the intellectual property doctrinal framework, and examines both the federal and state tax systems governing software

Returns to Cloud Computing Investments: The Role of Environmental Uncertainty

Although a substantial portion of IT spending has shifted to the cloud, empirical evidence on economic value of cloud computing is lacking. This study examines the effect of cloud computing on productivity and scrutinizes how its effect differs depending on environmental uncertainty. Using publicly available data on the product sales and the inter-industry purchase flows, we measure purchased cloud services in U.S. industries during 1997-2018 and distinguish between software-as-a-service (SaaS) and infrastructure-as-a-service (IaaS). Employing a production function approach, our findings suggest that cloud computing investments do not always lead to productivity gains, but its effect varies by the level of environmental uncertainty. Specifically, while cloud computing contributes to productivity under high environmental uncertainty, it may have an adverse effect under stable environments. Further, this positive impact under uncertain environments is found to be driven mainly by IaaS, rather than SaaS. This study provides important implications on cloud computing investment strategies

Cloud Computing and the Doctrine of Joint Infringement: ‘Current Impact’ and Future Possibilities, 11 J. Marshall Rev. Intell. Prop. L. 673 (2012)

The computing landscape is changing in that businesses – and individuals – are increasingly turning to “the cloud” for computing solutions. In an attempt to maintain patent portfolios that keep pace with the changing computing landscape, an increasing number of corporations are filing for patent protection on cloud computing related technologies. Cloud computing patents, however, may be difficult to enforce in light of current Federal Circuit case law relating to the Joint Infringement Doctrine. Two cases, Akamai Technologies, Inc. v. Limelight Networks, Inc. and McKesson Technologies, Inc. v. Epic Systems Corp., decided by the Federal Circuit in 2010 and in 2011 respectively, were both granted an en banc rehearing to address joint infringement. Thus, the joint infringement doctrine may be poised for change. This article examines cloud computing, how the joint infringement doctrine effects cloud computing patents, and how decisions in the Akamai and McKesson cases may change the way patent practitioners go about drafting and litigating cloud computing patents

The valuation game : an empirical study of Portuguese startups’ success factors

Valuing startups is a complex task, as these companies often have limited financial history and uncertain future cash flows. In addition, startups are typically high­risk ventures, requiring valuation techniques that consider this higher level of risk. In this study, I examine the impact of some factors in the valuation of Portuguese startups. To do this, I developed a multiple linear regression model and created nine hypotheses on the effects of each variable on valuations. The study is based on a Portuguese startup sample and uses multiple regression analysis to test the hypotheses. The study results provide insights into the factors most important in the valuation of Portuguese startups and can inform the development of more effective valuation techniques for these companies. The factors that were found to increase valuations included having a B2B focus, having a headquarters outside of Portugal, having a SaaS business model, having registered patents, and being a Fintech company. It was also found that having a female founder or attending a top university was associated with higher valuations. However, having prior startup experience or investing in R&D did not positively impact valuations.A valorização de startups é uma tarefa complexa, uma vez que estas empresas têm frequentemente uma história financeira limitada e fluxos de caixa futuros incertos. Além disso, as startups são tipicamente empreendimentos de alto risco, exigindo técnicas de avaliação que consideram este nível de risco mais elevado. Neste estudo, examino o impacto de alguns fatores na avaliação de startups portuguesas. Para tal, desenvolvi um modelo de regressão linear múltipla e criei nove hipóteses sobre os efeitos de cada variável nas avaliações. O estudo baseia se numa amostra inicial portuguesa e utiliza a análise de regressão múltipla para testar as hipóteses. Os resultados do estudo fornecem informações sobre os fatores mais importantes na avaliação das empresas portuguesas em fase de arranque e podem ajudar no desenvolvimento de técnicas de avaliação mais eficazes para estas empresas. Os fatores que se verificou aumentarem as avaliações incluíram ter um foco B2B, ter uma sede fora de Portugal, ter um modelo de negócio SaaS, ter patentes registadas, e ser uma empresa Fintech. Verificou­se também que ter uma fundadora (sexo feminino) ou frequentar uma universidade de topo estava associado a avaliações mais elevadas. Contudo, ter experiência prévia de criação de startup ou investir em I&D não teve um impato positivo nas avaliações

Research and Development Workstation Environment: the new class of Current Research Information Systems

Against the backdrop of the development of modern technologies in the field of scientific research the new class of Current Research Information Systems (CRIS) and related intelligent information technologies has arisen. It was called - Research and Development Workstation Environment (RDWE) - the comprehensive problem-oriented information systems for scientific research and development lifecycle support. The given paper describes design and development fundamentals of the RDWE class systems. The RDWE class system's generalized information model is represented in the article as a three-tuple composite web service that include: a set of atomic web services, each of them can be designed and developed as a microservice or a desktop application, that allows them to be used as an independent software separately; a set of functions, the functional filling-up of the Research and Development Workstation Environment; a subset of atomic web services that are required to implement function of composite web service. In accordance with the fundamental information model of the RDWE class the system for supporting research in the field of ontology engineering - the automated building of applied ontology in an arbitrary domain area, scientific and technical creativity - the automated preparation of application documents for patenting inventions in Ukraine was developed. It was called - Personal Research Information System. A distinctive feature of such systems is the possibility of their problematic orientation to various types of scientific activities by combining on a variety of functional services and adding new ones within the cloud integrated environment. The main results of our work are focused on enhancing the effectiveness of the scientist's research and development lifecycle in the arbitrary domain area.Comment: In English, 13 pages, 1 figure, 1 table, added references in Russian. Published. Prepared for special issue (UkrPROG 2018 conference) of the scientific journal "Problems of programming" (Founder: National Academy of Sciences of Ukraine, Institute of Software Systems of NAS Ukraine

Industry 4.0 technologies within the logistics sector: the key role of innovative start-ups

The goal of the study is to analyze the 4.0 innovation in the logistics sector. First, it is provided a view of Industry 4.0 technologies, followed by a focus on Logistics 4.0 technologies as theoretical background. Then, through a patent analysis, the study analyzes in details the logistics sector in order to pursue and to demonstrate where is the origin of innovation in the sector

FACTORS THAT INFLUENCE THE DECISION TO OUTSOURCE MONITORING SERVICE TO CLOUD

Purpose – The purpose of this thesis work is to help firms understand values that cloud based IT asset monitoring service brings and find factors that influence the decision to order cloud based monitoring service. Monitoring solutions can predict or detect a system failure and report them so that business critical IT systems are fixed on time before business is interrupted. Traditional on-premise systems continue to get harder to manage in-house because of maintenance cost and complexity. When monitoring service is migrated to cloud, it will inherit many characteristics of cloud that will be discussed in this paper. Design/methodology/approach – Articles on cloud services as well as monitoring services were reviewed. Transaction cost economics theory was used to guide this thesis work. Qualitative interviews were conducted and evaluated using thematic analysis approach. Findings – Monitoring service inherits a lot of benefits and barriers of cloud. Security concerns are however not that realistic because monitoring service does not store user confidential information. Service level agreements are risk factors because of third party infrastructure and the Internet dependencies. However, cost related benefits and technology innovations are found to be significant factors that help decision to adopt cloud base monitoring services

Aplicação extraterritorial de regulamentos de direitos autorais no Equador por serviços de computação em nuvem: Termos de Serviço do Twitter e do YouTube

The internet is transforming society on a global level, especially due to the increasing popularity of social media services such as Twitter, Facebook and YouTube. Because cloud computing characteristics have tangible effects on enterprises and economics growth globally, it is necessary to create an understanding of cloud computing’s cross-border nature and the effects of and such paradigm for social media artists located in Ecuador. Therefore, this paper seeks the following objectives: firstly, to establish how Ecuadorian artists can be bound by extraterritorial copyright laws by posting their works in YouTube or Twitter. Secondly, to define the benefits and drawbacks of the relation of Ecuadorian artists with YouTube and Twitter. Lastly, this article shows how U.S. copyright laws bind Ecuadorian users of YouTube and Twitter transnationally.Internet está transformando la sociedad a nivel mundial, especialmente debido a la creciente popularidad de las redes sociales tales como Twitter, Facebook y YouTube. Debido a que las características del cloud computing (computación en la nube) tienen efectos tangibles en las empresas y el crecimiento económico a nivel mundial, es necesario crear una comprensión de la naturaleza transfronteriza de este y los efectos de dicho paradigma para los artistas de redes sociales ubicados en Ecuador. Este articulo busca en primer lugar establecer cómo los artistas ecuatorianos pueden estar sujetos a las leyes de derechos de autor extraterritoriales al publicar sus obras en YouTube o Twitter; definir cuáles pueden ser los beneficios y los inconvenientes de la relación extraterritorial entre artistas ecuatorianos con YouTube y Twitter; y explicar cómo las leyes de derechos de autor de los Estados Unidos obligan a usuarios ecuatorianos de YouTube y Twitter a nivel trasnacional.A Internet está transformando a sociedade em todo o mundo, especialmente devido à crescente popularidade das redes sociais como Twitter, Facebook e YouTube. Por conta das características da computação em nuvem terem efeitos tangíveis nos negócios e no crescimento econômico globalmente, é necessário criar uma compreensão da natureza transfronteiriça da computação em nuvem e os efeitos de tal paradigma para os artistas das redes sociais localizados no Equador. Este artigo busca primeiro estabelecer como os artistas equatorianos podem estar sujeitos às leis de direitos autorais extraterritoriais ao postar seus trabalhos no YouTube ou no Twitter; definir quais podem ser as vantagens e desvantagens da relação extraterritorial dos artistas equatorianos com o YouTube e o Twitter; e explicar como as leis de direitos autorais dos EUA vinculam os usuários equatorianos do YouTube e do Twitter transnacionalmente

The Internet of Simulation, a Specialisation of the Internet of Things with Simulation and Workflow as a Service (SIM/WFaaS)

Abstract: A trend seen in many industries is the increasing reliance on modelling and simulation to facilitate design, decision making and training. Previously, these models would operate in isolation but now there is a growing need to integrate and connect simulations together for co-simulation. In addition, the 21st century has seen the expansion of the Internet of Things (IoT) enabling the interconnectivity of smart devices across the Internet. In this paper we propose that an important, and often overlooked, domain of IoT is that of modelling and simulation. Expanding IoT to encompass interconnected simulations enables the potential for an Internet of Simulation whereby models and simulations are exposed to the wider internet and can be accessed on an "as-a-service" basis. The proposed IoS would need to manage simulation across heterogeneous infrastructures, temporal and causal aspects of simulations, as well as variations in data structures. Via the proposed Simulation as a Service (SIMaaS) and Workflow as a Service (WFaaS) constructs in IoS, highly complex simulation integration could be performed automatically, resulting in high fidelity system level simulations. Additionally, the potential for faster than real-time simulation afforded by IoS opens the possibility of connecting IoS to existing IoT infrastructure via a real-time bridge to facilitate decision making based on live data