Isogeometric analysis for functionally graded microplates based on modified couple stress theory

Analysis of static bending, free vibration and buckling behaviours of functionally graded microplates is investigated in this study. The main idea is to use the isogeometric analysis in associated with novel four-variable refined plate theory and quasi-3D theory. More importantly, the modified couple stress theory with only one material length scale parameter is employed to effectively capture the size-dependent effects within the microplates. Meanwhile, the quasi-3D theory which is constructed from a novel seventh-order shear deformation refined plate theory with four unknowns is able to consider both shear deformations and thickness stretching effect without requiring shear correction factors. The NURBS-based isogeometric analysis is integrated to exactly describe the geometry and approximately calculate the unknown fields with higher-order derivative and continuity requirements. The convergence and verification show the validity and efficiency of this proposed computational approach in comparison with those existing in the literature. It is further applied to study the static bending, free vibration and buckling responses of rectangular and circular functionally graded microplates with various types of boundary conditions. A number of investigations are also conducted to illustrate the effects of the material length scale, material index, and length-to-thickness ratios on the responses of the microplates.Comment: 57 pages, 14 figures, 18 table

Taxing Trademarks and Domain Names

With the arrival of global electronic commerce transactions on the Internet, new forms of intellectual property rights, such as Internet domain names, have emerged. Today, Internet domain names are some companies\u27 most valuable assets. Yet law professors, attorneys, and judges struggle with the legal nature of domain names, which is far from settled. Questions drawing recent attention include: How should domain names be valued? Can domain names be used as collateral in secured transactions, and how does one perfect a security interest in domain names? What will happen to domain names in bankruptcy

Patent Donations and Tax Policy

To achieve the policy goals of ultimate innovation, the government should provide incentives to encourage the patentees to donate, rather than abandon, their orphan patents to universities, hospitals, and other nonprofit organizations with research and development facilities that can properly exploit the patents. The authors advocate for the implementation of incentives that would encourage donors to surrender their monopolistic ownership of patents for the benefit of charitable organizations and, in tum, the development and growth of society

Taxing Creativity

The recent sell offs of song catalogs by Bob Dylan, Stevie Nicks, Neil Young, and Mick Fleetwood for extraordinarily large sums of money raise questions about the law on creativity. While patent and copyright laws encourage a wide array of creative endeavors, tax laws governing monetization of creative works do not. The Songwriters Capital Gains Equity Act, in particular, solidifies creativity exceptionalism, exacerbates tax inequities among creators, and perpetuates racial disparities in the tax Code. This Article asserts that the law must encourage creativity from all creators. It is time to eliminate tax exceptionalism for musical compositions or expand its scope to cover a broader classification of creative property

Giving Intellectual Property

The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate existing norms in each respective field of law. This Article identifies and critiques the current tax regime governing the giving of intellectual property as a manifestation of the failure to understand the principles and policies underlying intellectual property and the firm. It proposes an economic, incentives-based system that would encourage firms to extricate part of their repository of residual rights by surrendering their monopolistic ownership of intellectual property for the benefit of charitable organizations and, in turn, the development and growth of society

Taxing Trademarks and Domain Names

With the arrival of global electronic commerce transactions on the Internet, new forms of intellectual property rights, such as Internet domain names, have emerged. Today, Internet domain names are some companies\u27 most valuable assets. Yet law professors, attorneys, and judges struggle with the legal nature of domain names, which is far from settled. Questions drawing recent attention include: How should domain names be valued? Can domain names be used as collateral in secured transactions, and how does one perfect a security interest in domain names? What will happen to domain names in bankruptcy

Branding Taxation

Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on advertisement and enforcement, both of which demand significant amounts of private investment by firms. Although one would expect similar tax treatments of both categories of investment, the categories are actually treated as vastly different for federal income tax purposes. Additionally, tax distinctions also exist within each category. The result is that some branding investments are expensed and others are not. No article has explored in depth these tax distinctions for branding activities. This Article fills that void by evaluating tax rules governing branding within a normative tax policy framework and advancing several proposals where tax distinctions lack theoretical justification

Incentivizing Innovation

This Article advocates for a new approach to incentivizing innovation through the design of ex post tax incentives for research and development (R&D) investment. In contrast to many nations, the United States relies largely on ex ante tax incentives, namely a tax deduction and tax credit for qualified R&D spending. Fundamental design flaws exist with these ex ante incentives; moreover, innovation occurs continuously and yields results at the back end of the innovation cycle. An appropriate framework should take into consideration the key players in the innovation landscape. These players are often treated differently under the tax laws such that incentives for each may be justified. This Article fills a void in the literature, which focuses mostly on ex ante R&D tax incentives, and proposes several new ex post tax incentive options for both corporations and individual inventors. Moreover, this Article redirects the renewed attention focusing on the proper role of government in supporting risky R&D in response to pandemics and the race for future vaccines