[PDF] The Digital Nexus eBook

Author : Raphael Foshay
Publisher : Athabasca University Press
Page : 351 pages
File Size : 24,74 MB
Release : 2016-02-01
Category : Language Arts & Disciplines
ISBN : 1771991291

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Over half a century ago, in The Gutenberg Galaxy (1962), Marshall McLuhan noted that the overlap of traditional print and new electronic media like radio and television produced widespread upheaval in personal and public life: Even without collision, such co-existence of technologies and awareness brings trauma and tension to every living person. Our most ordinary and conventional attitudes seem suddenly twisted into gargoyles and grotesques. Familiar institutions and associations seem at times menacing and malignant. These multiple transformations, which are the normal consequence of introducing new media into any society whatever, need special study. The trauma and tension in the daily lives of citizens as described here by McLuhan was only intensified by the arrival of digital media and the Web in the following decades. The rapidly evolving digital realm held a powerful promise for creative and constructive good—a promise so alluring that much of the inquiry into this new environment focused on its potential rather than its profound impact on every sphere of civic, commercial, and private life. The totalizing scope of the combined effects of computerization and the worldwide network are the subject of the essays in The Digital Nexus, a volume that responds to McLuhan’s request for a “special study” of the tsunami-like transformation of the communication landscape. These critical excursions provide analysis of and insight into the way new media technologies change the workings of social engagement for personal expression, social interaction, and political engagement. The contributors investigate the terms and conditions under which our digital society is unfolding and provide compelling arguments for the need to develop an accurate grasp of the architecture of the Web and the challenges that ubiquitous connectivity undoubtedly delivers to both public and private life. Contributions by Ian Angus, Maria Bakardjieva, Daryl Campbell, Sharone Daniel, Andrew Feenberg, Raphael Foshay, Carolyn Guertin, David J. Gunkel, Bob Hanke, Leslie Lindballe, Mark McCutcheon, Roman Onufrijchuk, Josipa G. Petrunić, Peter J. Smith, Lorna Stefanick, Karen Wall.

Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
Page : 471 pages
File Size : 39,16 MB
Release : 2023-03-09
Category : Law
ISBN : 9403532963

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International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.

Author : Debbie Rodan
Publisher : Rowman & Littlefield
Page : 195 pages
File Size : 20,39 MB
Release : 2017-11-24
Category : Social Science
ISBN : 1783489464

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Activists use digital as well as mainstream media tools to attract supporters, advertise their campaigns, and raise awareness of issues in the broader community. Activism and Digital Culture in Australia examines the use of digital tools and culture by Australian and international activist organisations to facilitate public engagement, participation and deliberation in issues and advance social change. In particular the book engages media studies, cultural studies, social theory and various ethical and political philosophical perspectives to examine the use of digital multi-platform tools by activist organisations and advocates for social change to a) disseminate information and raise public awareness; b) invoke, inform and shape public debate through the provision of information and invocation of affect; and c) garner public support (including funding) for issues and for associated social change. Engaging both qualitative and quantitative approaches, these case studies will demonstrate the richness of digital culture for activism and advocacy, examining the use by activist organisations of such digital media tools as apps, blogging, Facebook, RSS, Twitter, and YouTube. The shows that digital culture offers productive mechanisms and spaces for the reshaping of society itself to take more of a participatory role in progressing social change.

Author : The World Bank
Publisher : World Bank Publications
Page : 188 pages
File Size : 33,16 MB
Release : 2024-01-26
Category : Business & Economics
ISBN : 1464820031

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Climate change is unfolding amid the greatest information and communication revolution in human history. From e-commerce and social media to smart manufacturing and precision farming, digital technologies have become prevalent in all aspects of economic and social life. Digital technologies also have the potential to shape climate change action. Green digital transformation can help countries adapt e¬ffectively to the impacts of climate change and create greener growth pathways. Doing this means combining a focus on digital transformation and inclusion with a strategic and sustainable use of digital technologies to address climate change. Green Digital Transformation: How to Sustainably Close the Digital Divide and Harness Digital Tools for Climate Action illuminates the channels through which digital technologies intersect with climate change, and it proposes a path to low-emissions applications of digital technologies to help countries mitigate and adapt to climate change.

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 12,43 MB
Release : 2019-05-01
Category : Law
ISBN : 9403503351

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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Author : Andrews, Richard
Publisher : McGraw-Hill Education (UK)
Page : 225 pages
File Size : 11,95 MB
Release : 2011-07-01
Category : Education
ISBN : 0335241794

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Education.

Author : Spencer Jordan
Publisher : Routledge
Page : 388 pages
File Size : 50,20 MB
Release : 2019-10-16
Category : Language Arts & Disciplines
ISBN : 1351621475

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Postdigital Storytelling offers a groundbreaking re-evaluation of one of the most dynamic and innovative areas of creativity today: digital storytelling. Central to this reassessment is the emergence of metamodernism as our dominant cultural condition. This volume argues that metamodernism has brought with it a new kind of creative modality in which the divide between the digital and non-digital is no longer binary and oppositional. Jordan explores the emerging poetics of this inherently transmedial and hybridic postdigital condition through a detailed analysis of hypertextual, locative mobile and collaborative storytelling. With a focus on twenty-first century storytelling, including print-based and nondigital art forms, the book ultimately widens our understanding of the modes and forms of metamodernist creativity. Postdigital Storytelling is of value to anyone engaged in creative writing within the arts and humanities. This includes scholars, students and practitioners of both physical and digital texts as well as those engaged in interdisciplinary practice-based research in which storytelling remains a primary approach.

Author : Silviu Ciuta
Publisher : Silviu Ciuta
Page : 85 pages
File Size : 33,51 MB
Release :
Category : Computers
ISBN :

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The Internet of Things (IoT) refers to the network of interconnected physical devices, vehicles, appliances, and other objects embedded with sensors, software, and network connectivity. These devices can collect and exchange data, enabling them to interact with each other and with their environment. The significance of IoT lies in its ability to enhance efficiency, provide valuable insights through data analytics, and improve automation in various sectors, ranging from healthcare and agriculture to smart cities and industrial processes. The use of IoT devices has proliferated across diverse sectors, including healthcare, agriculture, transportation, manufacturing, and smart homes. These devices offer benefits such as real-time monitoring, predictive maintenance, and improved decision-making. However, the widespread deployment of IoT devices also raises security concerns due to the interconnected nature of these systems. The interconnected nature of IoT introduces security challenges as it expands the attack surface. Vulnerabilities in one device can potentially compromise the entire network, leading to data breaches, unauthorized access, and disruptions to critical services. Common vulnerabilities in IoT devices include insecure firmware, weak authentication mechanisms, insufficient encryption, and susceptibility to physical tampering. These vulnerabilities can be exploited by attackers to gain unauthorized access, manipulate data, or launch attacks on other devices. Insecure firmware can be a major security risk, as it may contain vulnerabilities that can be exploited by attackers. Weak authentication mechanisms can lead to unauthorized access, while the lack of encryption can expose sensitive data to interception and manipulation. Real-world examples of IoT security breaches include incidents where attackers compromised smart home devices, industrial control systems, or healthcare devices to gain unauthorized access, manipulate data, or disrupt operations. These breaches highlight the need for robust security measures in IoT deployments. Securing IoT networks is challenging due to the diverse nature of devices, varying communication protocols, and the sheer volume of data generated. Additionally, many IoT devices have resource constraints, making it difficult to implement robust security measures. Firewalls, intrusion detection systems (IDS), and network segmentation play crucial roles in IoT security. Firewalls help filter and monitor traffic, IDS detects unusual behavior, and network segmentation limits the impact of a breach by isolating compromised devices from the rest of the network. Implementing strong encryption protocols, ensuring secure key management, and regularly updating device firmware are key best practices for safeguarding communication between IoT devices. Additionally, using secure communication protocols such as TLS/SSL enhances the integrity and confidentiality of data. Data generated by IoT devices often includes sensitive information about individuals, their habits, and their environments. Protecting this data is crucial to maintain user privacy and prevent unauthorized access.