3DTouch: A wearable 3D input device with an optical sensor and a 9-DOF inertial measurement unit

We present 3DTouch, a novel 3D wearable input device worn on the fingertip for 3D manipulation tasks. 3DTouch is designed to fill the missing gap of a 3D input device that is self-contained, mobile, and universally working across various 3D platforms. This paper presents a low-cost solution to designing and implementing such a device. Our approach relies on relative positioning technique using an optical laser sensor and a 9-DOF inertial measurement unit. 3DTouch is self-contained, and designed to universally work on various 3D platforms. The device employs touch input for the benefits of passive haptic feedback, and movement stability. On the other hand, with touch interaction, 3DTouch is conceptually less fatiguing to use over many hours than 3D spatial input devices. We propose a set of 3D interaction techniques including selection, translation, and rotation using 3DTouch. An evaluation also demonstrates the device's tracking accuracy of 1.10 mm and 2.33 degrees for subtle touch interaction in 3D space. Modular solutions like 3DTouch opens up a whole new design space for interaction techniques to further develop on.Comment: 8 pages, 7 figure

In the Midst of a Global Pandemic: Benefits of a Biomedical Patenting Regime

There has long been a debate centered around genomic and biomedical data patenting. The opposition expresses concern that the patenting of genomic and biomedical data will hinder the manufacturing and distribution of medical and scientific discoveries to those who need them. On the other hand, supporters of patenting genomic and biomedical data explain that patents are beneficial. For example, genomic and biomedical patents allow pharmaceutical companies and research labs to recoup their massive investments in researching and developing new medical and scientific methodologies and technologies. Patents also incentivize these companies to make discoveries to prevent future pandemics and diseases. In 2020, the COVID-19 pandemic broke out and left the world struggling to create more effective vaccines to combat the virus and its variants. At the center of this battle against the virus, various pharmaceutical companies, such as Pfizer, Moderna, BioNTech, and Arcturus, have been working endlessly to develop possible vaccine candidates for the COVID-19 vaccine. The question of whether these pharmaceutical companies will be allowed the protections afforded by genomic and biomedical patenting to spur more advances in the fields of science and medicine to combat new viruses has come to the forefront once again. With two landmark Supreme Court cases that discuss the patenting of biomedical data and genomic processes, the U.S. Supreme Court has barred the patenting of isolated DNA and naturally occurring processes. However, amid a global pandemic, there are benefits to patenting biomedical data. The U.S. Patent Regime should allow genomic and biomedical data patenting to encourage innovation and incentivize researchers and scientists by taking measures to broaden the scope of patent-protected subject matters and by adopting aspects of foreign patent regimes, such as Japan’s patent regime, to expand the treatment of patent protection and encourage innovation in biotechnology and medicine

The Mysteries of NFT Taxation and the Problem of Crypto Asset Tax Evasion

Cryptocurrencies have long captured the attention of the financial world, revolutionizing how the world does business by providing virtually costless transactions. More recently, however, a new digital token has taken its place on the world stage. Known as NFTs, non-fungible tokens have allowed for the reinvention of modern finance infrastructure consisting of sophisticated trading and loaning systems for different asset types. Despite cryptocurrencies’ and NFTs’ novelty and popularity, they are not immune to the U.S. Tax Code. The Internal Revenue Service (IRS) has provided guidance on the tax framework of cryptocurrencies, but the taxation of NFTs is still relatively unclear, leaving taxpayers to rely largely on the cryptocurrency tax framework to address NFT taxation. The cryptocurrency framework, however, does not fully address all issues that may arise in NFT taxation. Virtual currencies have drawn much excitement, sparking the popularity of cryptocurrencies and NFT investors but have also drawn the scrutiny and worry of tax regulators. The U.S. has been experiencing a significant tax gap between the money taxpayers make from the transactions of these crypto assets and the amount of taxes paid to the IRS. Specifically, to blame for this tax gap are the novelty of these crypto assets, their inherent anonymity, their cross-border nature, and their independence from governmental or financial institutions. This article discusses the taxation of cryptocurrencies, its influence on a potential NFT-specific tax framework, why crypto assets are the weapon of choice for tax evaders, and the possible solutions the U.S. can pursue to remedy crypto asset tax evasion