Thesis (M.S.)--Rochester Institute of Technology, 1987. / Typescript. Includes bibliographical references.

Thesis (M.S.)--Ohio University, June, 2004. / Includes bibliographical references (p. 99-100).

Thesis (M.App.Sc.) - Carleton University, 2007. / Includes bibliographical references (p. 90-92). Also available in electronic format on the Internet.

Thesis (M.App.Sc.) - Carleton University, 2007. / Includes bibliographical references (p. 109-110). Also available in electronic format on the Internet.

Thesis (M.App.Sc.) - Carleton University, 2007. / Includes bibliographical references (p. 163-165). Also available in electronic format on the Internet.

Thesis (M. Sc.)--Carleton University, 1994. / Includes bibliographical references. Also available in electronic format on the Internet.

Thesis (M.S.)--Ohio University, June, 2004. / Title from PDF t.p. Includes bibliographical references (p. 99-100)

Pierre A. Humblet. / "January, 1983." Caption title. / Bibliography: leaves 9-10. / NSF Grant ECS 79-19880

This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, online advertising and e-tailing models as examples of digital commerce in the narrow sense, this thesis demonstrates that the proxies for establishing jurisdictional nexus have become increasingly fluid, thereby challenging the traditional international tax regimes for profits and consumption taxation. Numerous policy solutions have been proposed in order to rectify nexus erosion, including global and territorial tax models. Unlike the previous research in this area, this thesis focuses on the nexus elements of such proposals and assesses their viability in the light of the wider Internet governance jurisprudence. Global tax solutions, such as global e-commerce taxes and formulary apportionment, are analysed in the context of the international governance regime for the technical Internet infrastructure. Territorial virtual tax solutions, such as virtual permanent establishments, withholding taxes and destination cash flow taxes, are considered in the light of the Internet jurisprudence on the 'effects' and 'targeting' nexus standards. It is argued that, given the lack of technical and political infrastructure, none of the proposed routes would be viable from a practical perspective in the near future. It is concluded, therefore, that a practical solution would involve retaining the traditional profits and consumption tax models, whilst testing a narrow version of the digital targeting nexus standard as a backstop anti-abuse measure. It is envisaged that the limited anti-avoidance provision would subsequently pave the way for a comprehensive long-term solution, as digitisation continues to transform global commerce.

A number of companies have developed a variety of network approaches to the transfer of audio and MIDI data. By doing this, they have addressed the configuration complications that were present when using direct patching for analogue audio, digital audio, word clock, and control connections. Along with their approaches, controlling software, usually running on a PC, is used to set up and manage audio routings from the outputs to the inputs of devices. However one of the advantages of direct patching is the conceptual simplicity it provides for a user in connecting plugs of devices, the ability to connect from the host plug of one device to the host plug of another. The connection management or routing applications of the current audio networks do not allow for such a capability, and instead employ what is referred to as a two-step approach to connection management. This two-step approach requires that devices be first configured at the transport layer of the network for input and output routings, after which the transmit and receive plugs of devices are manually configured to transmit or receive data. From a user’s point of view, it is desirable for the connection management or audio routing applications of the current audio networks to be able to establish routings directly between the host plugs of devices, and not the audio channels exposed by a network’s transport, as is currently the case. The main goal of this work has been to retain the conceptual simplicity of point-to-point connection management within digital audio networks, while gaining all the benefits that digital audio networking can offer.