5 research outputs found

    Safe Haven No More: How Online Affiliate Marketing Programs Can Minimize New State Sales Tax Liability

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    Affiliate marketing has become a popular and profitable way for online merchants to access potential buyers, especially where those merchants lack a physical presence in the buyer’s home state. By increasing market penetration and brand recognition, affiliates have contributed to the growth of e-commerce and, consequently, the growth of untaxed electronic purchases. As a result, affiliates recently became the focus of states looking to capture lost sales tax revenue from online sales. In 2008, New York became the first state to target affiliate marketing programs with a tax amendment that requires out-of-state vendors that solicit more than $10,000 worth of sales via commissioned in-state representatives to collect and remit state sales taxes. The statute survived a Federal constitutional challenge at the state court level in Amazon.com v. New York State Department of Taxation and Finance. However, many questions still remain regarding the implications of the new state law and the future of tax-free affiliate marketing in the many states considering similar taxes. This Article explores the enacted and proposed tax amendments and how businesses can adjust their affiliate marketing programs to minimize responsibility under the new requirements

    Text Message Monitoring after \u3ci\u3eQuon v. Arch Wireless\u3c/i\u3e: What Private Employers Need to Know about the Stored Communications Act and an Employee\u27s Right to Privacy

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    In June 2008, the Ninth Circuit Court of Appeals held that public employees have a reasonable expectation of privacy in the content of text messages sent from employer-owned devices. The court concluded that the expectation of privacy arises vis-à-vis the text-message service provider, even where an employee has signed an explicit waiver of such an expectation. The decision, Quon v. Arch Wireless, raises difficult questions about the limitations placed on text-message service providers by the Stored Communications Act, and an employer’s ability to regulate and monitor employee use of technology in the workplace. Although Quon only applies to public employers, the opinion also gives private employers a framework for creating technology-use policies that will protect employer access to text-message information. This Article will discuss statutory and constitutional limitations on accessing employee text messages, and what employers can do to reserve the right to review text-message communications

    Search for gravitational-lensing signatures in the full third observing run of the LIGO-Virgo network

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    Gravitational lensing by massive objects along the line of sight to the source causes distortions of gravitational wave-signals; such distortions may reveal information about fundamental physics, cosmology and astrophysics. In this work, we have extended the search for lensing signatures to all binary black hole events from the third observing run of the LIGO--Virgo network. We search for repeated signals from strong lensing by 1) performing targeted searches for subthreshold signals, 2) calculating the degree of overlap amongst the intrinsic parameters and sky location of pairs of signals, 3) comparing the similarities of the spectrograms amongst pairs of signals, and 4) performing dual-signal Bayesian analysis that takes into account selection effects and astrophysical knowledge. We also search for distortions to the gravitational waveform caused by 1) frequency-independent phase shifts in strongly lensed images, and 2) frequency-dependent modulation of the amplitude and phase due to point masses. None of these searches yields significant evidence for lensing. Finally, we use the non-detection of gravitational-wave lensing to constrain the lensing rate based on the latest merger-rate estimates and the fraction of dark matter composed of compact objects

    Search for intermediate-mass black hole binaries in the third observing run of Advanced LIGO and Advanced Virgo

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    International audienceIntermediate-mass black holes (IMBHs) span the approximate mass range 100−105 M⊙, between black holes (BHs) that formed by stellar collapse and the supermassive BHs at the centers of galaxies. Mergers of IMBH binaries are the most energetic gravitational-wave sources accessible by the terrestrial detector network. Searches of the first two observing runs of Advanced LIGO and Advanced Virgo did not yield any significant IMBH binary signals. In the third observing run (O3), the increased network sensitivity enabled the detection of GW190521, a signal consistent with a binary merger of mass ∌150 M⊙ providing direct evidence of IMBH formation. Here, we report on a dedicated search of O3 data for further IMBH binary mergers, combining both modeled (matched filter) and model-independent search methods. We find some marginal candidates, but none are sufficiently significant to indicate detection of further IMBH mergers. We quantify the sensitivity of the individual search methods and of the combined search using a suite of IMBH binary signals obtained via numerical relativity, including the effects of spins misaligned with the binary orbital axis, and present the resulting upper limits on astrophysical merger rates. Our most stringent limit is for equal mass and aligned spin BH binary of total mass 200 M⊙ and effective aligned spin 0.8 at 0.056 Gpc−3 yr−1 (90% confidence), a factor of 3.5 more constraining than previous LIGO-Virgo limits. We also update the estimated rate of mergers similar to GW190521 to 0.08 Gpc−3 yr−1.Key words: gravitational waves / stars: black holes / black hole physicsCorresponding author: W. Del Pozzo, e-mail: [email protected]† Deceased, August 2020
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