Thesis (Ph.D.(Electronic engineering))--University of Pretoria, 2008. / Summary in English. Includes bibliographical references.

Thesis (M. Eng.)--Carleton University. 1993. / 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.

Digital audio networks are becoming the preferred solution for the interconnection of professional audio devices. Prominent amongst their advantages are: reduced noise interference, signal multiplexing, and a reduction in the number of cables connecting networked devices. In the context of professional audio, digital networks have been used to connect devices including: mixers, effects units, preamplifiers, breakout boxes, computers, monitoring controllers, and synthesizers. Such networks are governed by protocols that define the connection management rocedures, and device synchronization processes of devices that conform to the protocols. A wide range of digital audio network control protocols exist, each defining specific hardware requirements of devices that conform to them. Device parameter control is achieved by sending a protocol message that indicates the target parameter, and the action that should be performed on the parameter. Typically, a device will conform to only one protocol. By implication, only devices that conform to a specific protocol can communicate with each other, and only a controller that conforms to the protocol can control such devices. This results in the isolation of devices that conform to disparate protocols, since devices of different protocols cannot communicate with each other. This is currently a challenge in the professional music industry, particularly where digital networks are used for audio device control. This investigation seeks to resolve the issue of interoperability between professional audio devices that conform to different digital audio network protocols. This thesis proposes the use of a proxy that allows for the translation of protocol messages, as a solution to the interoperability problem. The proxy abstracts devices of one protocol in terms of another, hence allowing all the networked devices to appear as conforming to the same protocol. The proxy receives messages on behalf of the abstracted device, and then fulfills them in accordance with the protocol that the abstracted device conforms to. Any number of protocol devices can be abstracted within such a proxy. This has the added advantage of allowing a common controller to control devices that conform to the different protocols.

Esta dissertação apresenta o desenvolvimento de um software BGJ em LabVIEW para a geração de arquivos compatíveis com a formatação de sinais exportáveis ao OrCAD, as quais caracterizam os componentes de jitter determinístico e randômico, para a simulação e análise do comportamento dos circuitos detectores de fase digital em comunicações assíncronas. As simulação dos detectores de fase, são realizadas em OrCAD, programa que permite a simulação com alta precisão de circuitos eletrônicos, aproveitando o modela mento eletrônico dos componentes semicondutores. Assim, esta pesquisa traz a possibilidade de compartilhar os arquivos gerados no mundo científico e acadêmico, situando de tal modo o software numa ferramenta ímpar no desenvolvimento de circuitos eletrônicos CRC ou CRD, em nível de simulação numa plataforma gráfica. / This work presents the development of BGJ software in LabVIEW in order to generate files compatible with the format exportable to OrCAD signs, which characterize the components of deterministic and random jitter, to simulate and analyze the performance of digital phase detector circuits in asynchronous communications. The simulations of phase detectors are in OrCAD program, which allows the simulation with high precision electronic circuits, using the modeling of electronic semiconductor components. Thus, this research brings the possibility to share files generated in scientific and academic standing of such software in a unique tool in the development of electronic circuits or CRC CRD-level simulation on a graphics platform.

Esta dissertação apresenta o desenvolvimento de um software BGJ em LabVIEW para a geração de arquivos compatíveis com a formatação de sinais exportáveis ao OrCAD, as quais caracterizam os componentes de jitter determinístico e randômico, para a simulação e análise do comportamento dos circuitos detectores de fase digital em comunicações assíncronas. As simulação dos detectores de fase, são realizadas em OrCAD, programa que permite a simulação com alta precisão de circuitos eletrônicos, aproveitando o modela mento eletrônico dos componentes semicondutores. Assim, esta pesquisa traz a possibilidade de compartilhar os arquivos gerados no mundo científico e acadêmico, situando de tal modo o software numa ferramenta ímpar no desenvolvimento de circuitos eletrônicos CRC ou CRD, em nível de simulação numa plataforma gráfica. / This work presents the development of BGJ software in LabVIEW in order to generate files compatible with the format exportable to OrCAD signs, which characterize the components of deterministic and random jitter, to simulate and analyze the performance of digital phase detector circuits in asynchronous communications. The simulations of phase detectors are in OrCAD program, which allows the simulation with high precision electronic circuits, using the modeling of electronic semiconductor components. Thus, this research brings the possibility to share files generated in scientific and academic standing of such software in a unique tool in the development of electronic circuits or CRC CRD-level simulation on a graphics platform.