Saved by \u3ci\u3eLabell\u3c/i\u3e: Local Taxation of Video Streaming Services

Over the last few years, Netflix and other video streaming services have erupted to become a preeminent form of entertainment for millennials and the public at large. With traditional forms of entertainment waning, video streaming services represent a novel source of revenue for cities. Local governments currently have numerous tax approaches that may be used to cover these services. Different cities and states have taken distinctive approaches to taxing these services. Certain jurisdictions tax them in line with traditional pay-TV providers under utility taxes, while other jurisdictions tax them under sales or amusement taxes. This Note considers these different approaches, with a focus on Labell v. City of Chicago, a 2018 case upholding Chicago’s application of its amusement tax to Netflix and other video streaming services. Recognizing the various constraints that state and federal laws place on local taxation, this Note outlines the benefits and drawbacks of different approaches and highlights the challenges that cities should consider when issuing interpretive rulings to bring video streaming services into their tax bases. This Note suggests that other cities should draw on Labell and follow Chicago’s lead in taxing these services under existing amusement tax laws where possible, given the easier procedural hurdles, strong theoretical backing, and recent supporting precedent from the U.S. Supreme Court

Hacking Digital Video Recorders: Potential Copyright Liability for DVR Hackers and Service Providers

To what extent does Sony\u27s time-shifting fair use argument extend to recent innovations that make it easier for hackers use DVR technology to generate copies of protected material? The author assesses the potential liability of DVR manufacturers against the backdrop of traditional fair use doctrines

Why the iPhone Won't Last Forever and What the Government Should Do to Promote its Successor

Because of the overwhelming, positive response to the iPhone as compared to other smart phones, exclusive agreements between handset makers and wireless carriers have come under increasing scrutiny by regulators and lawmakers. In this paper, we document the myriad revolutions that have occurred in the mobile handset market over the past twenty years. Although casual observers have often claimed that a particular innovation was here to stay, they commonly are proven wrong by unforeseen developments in this fast-changing marketplace. We argue that exclusive agreements can play an important role in helping to ensure that another must-have device will soon come along that will supplant the iPhone, and generate large benefits for consumers. These agreements, which encourage risk taking, increase choice, and frequently lower prices, should be applauded by the government. In contrast, government regulation that would require forced sharing of a successful break-through technology is likely to stifle innovation and hurt consumer welfare.

The Fractured Memory of a Mind’s Eye

The work I create is informed by questioning reality/identity, the fractalizing planes of existence our essence occupies, and the artifacts of memory experience navigating through space time. While existing in this realm of oversaturated media and neon glow, I question the effects of pervasive data systems overloading or programming the mental software we possess. My work includes humor as a means of exploring these conventions while also displaying psychedelic surrealist imagery to help break away from the conscious prison this existence births our concept apparatuses within

Drone-based platform system for reflectometry mapping

Work focused on the use of the drone as a new platform for the installation and assembly of a payload (Intel camera) and a GNSS antenna for reflectometry acquisition data.Objectius de Desenvolupament Sostenible::7 - Energia Assequible i No ContaminantObjectius de Desenvolupament Sostenible::9 - Indústria, Innovació i Infraestructur

Internet Predictions

More than a dozen leading experts give their opinions on where the Internet is headed and where it will be in the next decade in terms of technology, policy, and applications. They cover topics ranging from the Internet of Things to climate change to the digital storage of the future. A summary of the articles is available in the Web extras section

New trends in education: the use of ICT in different ways

In the 21st century and due to the exponential growth of the Internet and Information and Communication Technologies (ICT), people live in a technological age, in all areas and in all contexts, we have daily contact with technology, with access to Information. This dynamic requires a constant update of the services and technological tools that change the method that we study, work, communicate and socialize on an unprecedented scale. These constant changes force everyone, regardless of age, gender or profession, to possess a range of functional and critical thinking skills, such as information literacy, media literacy and technological literacy. The evolution of technologies, forces the promoters of education, to always be aware of the changes that society is introducing outside the classroom. Today, students don't have the same pattern as before, regardless of age, they are very active and are no longer the same introverted child who studied a few years ago in the classroom. According to this, students are eager for different forms of motivation inside and outside the classroom, they need the learning and teaching process to move along with changes in society and ICT. To ensure the success of today's students, it is important to provide them with the technological skills to make the correct use of ICTs, to perform tasks essential to their learning process, such as researching and selecting information, creating content, information sharing, use of collaboration tools or environment simulation tools. The main objective of this chapter is to show how ICT tools that can be used in educational environments to help students, helping them develop key skills in their training process, is also relevant to show how these tools can help teachers achieve these goals in daily activities with their students

Images on the Move: Materiality - Networks - Formats

In contemporary society, digital images have become increasingly mobile. They are networked, shared on social media, and circulated across small and portable screens. Accordingly, the discourses of spreadability and circulation have come to supersede the focus on production, indexicality, and manipulability, which had dominated early conceptions of digital photography and film. However, the mobility of images is neither technologically nor conceptually limited to the realm of the digital. The edited volume re-examines the historical, aesthetical, and theoretical relevance of image mobility. The contributors provide a materialist account of images on the move - ranging from wired photography to postcards to streaming media

Microfluidics: Fluid physics at the nanoliter scale

Microfabricated integrated circuits revolutionized computation by vastly reducing the space, labor, and time required for calculations. Microfluidic systems hold similar promise for the large-scale automation of chemistry and biology, suggesting the possibility of numerous experiments performed rapidly and in parallel, while consuming little reagent. While it is too early to tell whether such a vision will be realized, significant progress has been achieved, and various applications of significant scientific and practical interest have been developed. Here a review of the physics of small volumes (nanoliters) of fluids is presented, as parametrized by a series of dimensionless numbers expressing the relative importance of various physical phenomena. Specifically, this review explores the Reynolds number Re, addressing inertial effects; the Péclet number Pe, which concerns convective and diffusive transport; the capillary number Ca expressing the importance of interfacial tension; the Deborah, Weissenberg, and elasticity numbers De, Wi, and El, describing elastic effects due to deformable microstructural elements like polymers; the Grashof and Rayleigh numbers Gr and Ra, describing density-driven flows; and the Knudsen number, describing the importance of noncontinuum molecular effects. Furthermore, the long-range nature of viscous flows and the small device dimensions inherent in microfluidics mean that the influence of boundaries is typically significant. A variety of strategies have been developed to manipulate fluids by exploiting boundary effects; among these are electrokinetic effects, acoustic streaming, and fluid-structure interactions. The goal is to describe the physics behind the rich variety of fluid phenomena occurring on the nanoliter scale using simple scaling arguments, with the hopes of developing an intuitive sense for this occasionally counterintuitive world

Images on the Move

In contemporary society, digital images have become increasingly mobile. They are networked, shared on social media, and circulated across small and portable screens. Accordingly, the discourses of spreadability and circulation have come to supersede the focus on production, indexicality, and manipulability, which had dominated early conceptions of digital photography and film. However, the mobility of images is neither technologically nor conceptually limited to the realm of the digital. The edited volume re-examines the historical, aesthetical, and theoretical relevance of image mobility. The contributors provide a materialist account of images on the move - ranging from wired photography to postcards to streaming media