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Say I’m in public…I don’t want my nudes to pop up. User Threat Models for Using Vault Applications
No full textVault apps and hidden albums are tools used to encrypt and hide sensitive photos, videos, and other files. While security researchers have analyzed how technically secure they are, there is little research to understand how and why users use vault apps, and whether these tools meet their needs. To understand user threat models for vault apps, we conducted semi-structured interviews (N = 18) with U.S. adult vault app users. We find our participants store intimate media, nonsexual body images, photos of partying and drinking, identification documents, and other sensitive files. Participants primarily used vault apps to prevent accidental content exposure from shoulder surfing or phone sharing, whether in public or with and around close ties. Vault apps were not used to prevent a technically proficient adversary from accessing their files. We find that vault apps prevent context collapse when sharing devices, similar to how privacy settings prevent context collapse on social media. We conclude with recommendations for research aligning with user threat models, and design recommendations for vault apps
Regulating Digital Platforms Through Sanctions
Get PDFThis article, theoretically and empirically, articulates the rising role of criminal law as a regulatory tool of China’s digital platform economy. This unique Chinese model of digital platform governance is described as “regulation through sanctions.” Through a comprehensive survey of a wide range of digital platforms— e.g., financial fundraising platforms, e-commerce, taxi-hailing, and video-sharing platforms—and criminal cases involving such platforms, I reveal the logic of regulation through sanctions: It shifts state regulatory burden and accountability, redistributes risks and responsibility, and enhances political legitimacy. Compared to the direct regulatory model adopted by European countries and indirect, self-regulatory model employed in the U.S., China’s hybridity of platform governance saw the merge between direct intervention and indirect control through threats and sanctions. The centrality of criminal law as a regulatory device in the governance of platform-derived risks has been achieved through the imposition of three types of positive duties: the duty to review, the duty to manage, and the duty to protect. This legal and regulatory ecology exerts pressure on digital platforms but also allows its power to extend upward to serve public management functions as well as downward to modify individual behavior
Tax in Law Schools
Get PDFAt the 2023 Association of American Law Schools Tax Section meeting, professors discussed their impressions of a decline in the number of JD students studying tax. Their impressions were consistent with declines that have been documented in similar fields. Between 2011 and 2021, U.S. accounting programs saw an 18% drop in students, while new CPA candidates declined 39% from 2010 to 2022. In the United Kingdom, the number of law schools that teach tax has diminished by 43% since 2002. This Article examines tax education in 40 U.S. law schools, focusing on course offerings and enrollment trends from 2012 to 2022.
There is good news. All 40 U.S. schools studied offered an introductory Federal Tax course, with 35 offering at least one advanced course and 20 offering two or more. The number of law professors who teach tax has remained steady in recent years. Enrollment in advanced tax courses remained stable, with steady percentages of students enrolled in Partnership Tax, Corporation Tax, and Business Entities Tax.
But there is bad news. Enrollment in advanced tax courses has declined due to shrinking student populations, with mean enrollments dropping in Corporation Tax and Business Entities Tax. Percentage-wise, Federal Tax enrollment fell significantly, from 24% of second and third-year JD students to 18%, with mean enrollments dropping from 89 to 56 students. This decline risks diminishing general familiarity with tax law and jeopardizing future advanced course offerings
