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The Journal of Virtual Worlds Research最新文献

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Taxation of Virtual World Economies: A Review of the Current Status 虚拟世界经济税收现状述评
The Journal of Virtual Worlds Research Pub Date : 2014-01-14 DOI: 10.4101/JVWR.V7I1.6292
Jamie Switzer, Ralph V. Switzer
{"title":"Taxation of Virtual World Economies: A Review of the Current Status","authors":"Jamie Switzer, Ralph V. Switzer","doi":"10.4101/JVWR.V7I1.6292","DOIUrl":"https://doi.org/10.4101/JVWR.V7I1.6292","url":null,"abstract":"0 0 1 153 1005 Colorado State University 17 2 1156 14.0 Normal 0 false false false EN-US JA X-NONE /* Style Definitions */ \u0000table.MsoNormalTable \u0000 {mso-style-name:\"Table Normal\"; \u0000 mso-tstyle-rowband-size:0; \u0000 mso-tstyle-colband-size:0; \u0000 mso-style-noshow:yes; \u0000 mso-style-priority:99; \u0000 mso-style-parent:\"\"; \u0000 mso-padding-alt:0in 5.4pt 0in 5.4pt; \u0000 mso-para-margin:0in; \u0000 mso-para-margin-bottom:.0001pt; \u0000 mso-pagination:widow-orphan; \u0000 font-size:10.0pt; \u0000 font-family:Times;} \u0000 The taxation of virtual world economies is uncharted terrain, one that both researchers and government officials are just beginning to scrutinize. Taxes are inevitable in any economy, but what about the increasingly lucrative virtual world economies? The market for virtual goods and services is estimated to be in the millions of dollars, so it is no wonder that governments are beginning to take notice. Experts are divided as to the feasibility of taxation of virtual economies. Most experts agree however that there is significant ambiguity in the current U.S. Internal Revenue Code with respect to virtual worlds. It is unclear if transactions occurring in a virtual world are taxable in the U.S., and the Internal Revenue Service has to date not offered any strong guidance regarding the issue. In this article, we argue that virtual transactions are already subject to taxation under current U.S. law, at any point in time that the U.S. Internal Revenue Service should decide to enforce the current law, whether taking place in game worlds or unscripted worlds. This would include virtual-to-virtual transactions as well as virtual-to-real transactions, as the issue at hand is whether or not virtual activity is taxable, regardless of realization, because all goods and services have a fair market value.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126834570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Dutch Supreme Court 2012: Virtual Theft Ruling a One-Off or First in a Series? 2012年荷兰最高法院:虚拟盗窃判决是一次性的还是第一次?
The Journal of Virtual Worlds Research Pub Date : 2013-09-17 DOI: 10.4101/JVWR.V6I3.7028
A. Lodder
{"title":"Dutch Supreme Court 2012: Virtual Theft Ruling a One-Off or First in a Series?","authors":"A. Lodder","doi":"10.4101/JVWR.V6I3.7028","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.7028","url":null,"abstract":"In January 2012 the Dutch Supreme Court decided that virtual objects and pre-paid accounts can be stolen. This paper examines the Supreme Court’s Runescape decision and discusses virtual theft. Virtual theft is legally interesting from various perspectives. First, the rules of Runescape do not allow items to be stolen and are designed to make illegal transfer of objects impossible. Second, normally a person loses ownership of property in case of theft, but the owner of the virtual objects is the producer of the game and loses nothing. Therefore, theft is taking place between two avatars under the all-seeing eye of the owner. Third, it is not clear why classification as theft is preferred over hacking and the transfer of data. This question was reinvigorated during the writing of this paper, when at the same time both a leading cybercrime scholar and a prominent criminal law scholar argued against the theft classification. Following the Runescape decision, the position of participants in virtual worlds towards objects remain the same, but we can anticipate more cases on the theft of virtual items generally over the next five to ten years.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124183862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
The Iron Law 铁律
The Journal of Virtual Worlds Research Pub Date : 2013-09-16 DOI: 10.4101/JVWR.V6I3.7056
W. Bainbridge
{"title":"The Iron Law","authors":"W. Bainbridge","doi":"10.4101/JVWR.V6I3.7056","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.7056","url":null,"abstract":"Star Wars: The Old Republic and Fallen Earth are two of the many recent online gameworlds that depict disintegrating and conflict-ridden societies, in which the very legitimacy of the law is in doubt. Thus they become vehicles for critique of real modern society, and intentionally or unintentionally reflect social-scientific theories of social disorganization, institutional functionality, and the origins of law. This essay examines these examples in terms of the Iron Law of Oligarchy proposed a century ago by Robert Michels, and related classical theories that either contradict or extend it.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122450905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Blazing Trails: A New Way Forward for Virtual Currencies and Money Laundering 开拓道路:虚拟货币和洗钱的新途径
The Journal of Virtual Worlds Research Pub Date : 2013-09-16 DOI: 10.4101/JVWR.V6I3.7039
M. P. Bombace
{"title":"Blazing Trails: A New Way Forward for Virtual Currencies and Money Laundering","authors":"M. P. Bombace","doi":"10.4101/JVWR.V6I3.7039","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.7039","url":null,"abstract":"Virtual currencies grew up in virtual worlds. They were a central element in the game experience. They remain so and now represent a widespread form of value exchange on the Internet. They are an increasingly effective way to monetize games. Because of their versatility within games as part of game play and as a monetization method, they are a central tool of innovation for game developers. In tandem with their rise in use and complexity come anti-money laundering concerns. Their use for illegal acts is predicted to grow. Because of their still nascent state there is a window of opportunity to get regulation right and balance the cost of constraining innovation and online trade with the benefits of addressing anti-money laundering concerns. There is now some urgency because of recent regulatory guidance issued by the Financial Crimes Enforcement Network, a bureau of the United States Treasury Department. This paper presents a new approach. First, a data retention policy that includes identity authentication requirements. Second, restrictions on the use of payment systems at a high risk for abuse. Third, a safe harbor granting criminal and civil immunity for good faith efforts by game companies to help reduce the cost of compliance. Absent from this proposal are suspicious activity reports, which are expensive and place a burden that is handled better, and already done, by payment systems that connect to game companies, such as PayPal, and traditional services such as bank accounts or credit cards. Virtual currencies are an important tool for game developers that in turn provide real economic development and creativity that require unique treatment in the law. Regulation will occur—the question is how it will be crafted. This paper presents a path forward in that discussion.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134017273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Evaluating Consent and Legitimacy Amongst Shifting Community Norms: An EVE Online Case Study 在不断变化的社区规范中评估同意和合法性:《EVE》在线案例研究
The Journal of Virtual Worlds Research Pub Date : 2013-09-16 DOI: 10.4101/JVWR.V6I3.6409
Nicolas Suzor, Darryl Woodford
{"title":"Evaluating Consent and Legitimacy Amongst Shifting Community Norms: An EVE Online Case Study","authors":"Nicolas Suzor, Darryl Woodford","doi":"10.4101/JVWR.V6I3.6409","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.6409","url":null,"abstract":"The legitimate resolution of disputes in online environments requires a complex understanding of the social norms of the community. The conventional legal approach to resolving disputes through literal interpretation of the contractual terms of service is highly problematic because it does not take into account potential conflict with community expectations. In this paper we examine the importance of consent to community governance and argue that a purely formal evaluation of consent is insufficient to legitimately resolve disputes. As online communities continue to grow in importance to the lives of their participants, the importance of resolving disputes legitimately, with reference to the consent of the community, will also continue to grow. Real consent, however, is difficult to identify. We present a case study of botting and real money trading in EVE Online that highlights the dynamic interaction of community norms and private governance processes. Through this case study, we argue that the major challenge facing regulators of online environments is that community norms are complex, contested, and continuously evolving. Developing legitimate regulatory frameworks then depends on the ability of regulators to create efficient and acceptable modes of dispute resolution that can take into account (and acceptably resolve) the tension between formal contractual rules and complex and conflicting community understandings of acceptable behaviour.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121253617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 16
Magic Modders: Alter Art, Ambiguity, and the Ethics of Prosumption Magic Modders:改变艺术，模糊性和消费伦理
The Journal of Virtual Worlds Research Pub Date : 2013-09-16 DOI: 10.4101/JVWR.V6I3.7040
Aaron Trammell
{"title":"Magic Modders: Alter Art, Ambiguity, and the Ethics of Prosumption","authors":"Aaron Trammell","doi":"10.4101/JVWR.V6I3.7040","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.7040","url":null,"abstract":"This paper explores the perspectives of Magic: The Gathering (MTG) fans, as they interpret and parse intellectual property law regarding the alteration, and subsequent sale of artwork on Magic: The Gathering cards. MTG is a transmedia product that is supported by a fan base, which collects, plays, and discusses the game online in web forums and virtual game-spaces, and offline in hobby stores and community spaces across the world. This fan community is atypical because, for the most part, participants are highly concerned with the economic value of the MTG cards they own and trade. This paper draws attention to the complicated ethical landscape of intellectual property law as it pertains to artistic modification. The paper concludes that corporations should be legally required to set up a “safe haven” policy regarding the rights of consumers to produce derivative works, and, similar to creative commons licensing, to stipulate therein how issues of acknowledgement, reproduction, and sale of the product should be managed.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132767277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
What Should Atomic and BITonic Learn from Each Other Atomic和BITonic应该互相学习什么
The Journal of Virtual Worlds Research Pub Date : 2013-09-15 DOI: 10.4101/JVWR.V6I3.7095
Yesha Y. Sivan
{"title":"What Should Atomic and BITonic Learn from Each Other","authors":"Yesha Y. Sivan","doi":"10.4101/JVWR.V6I3.7095","DOIUrl":"https://doi.org/10.4101/JVWR.V6I3.7095","url":null,"abstract":"We are in the midst of a journey. We are moving from an atomic world, where physical stuff is critical to a bitonic world where things made of bits are critical. The atomic world is not going away. It is here to stay. The atomic world is augmented by a bit-like, digital, often called virtual artifacts. As researchers our goal is to connect the two. Facilitate learning from one setting to another. At the forefront of this learning we find the legal and governance perspectives. As you examine the issue, you can get a good sense of a field that uses past discussion to advance new issues.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115470425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Achieving Arete: Being the Best You Can Be 成就成就:做最好的自己
The Journal of Virtual Worlds Research Pub Date : 2013-06-21 DOI: 10.4101/JVWR.V6I2.7078
Yesha Y. Sivan
{"title":"Achieving Arete: Being the Best You Can Be","authors":"Yesha Y. Sivan","doi":"10.4101/JVWR.V6I2.7078","DOIUrl":"https://doi.org/10.4101/JVWR.V6I2.7078","url":null,"abstract":"Speed, \"Visual-ness\" & Diversity: three specialties in this issue. The editors (Celeste Lovette Guichard, Laura Salciuviene and Gary Hardee) have done an amazing job, bringing this issue to life. We have papers about television, music, museums, and avatars. We look at art from both sides of the screens (inside virtual worlds, and outside).","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"4 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128807698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Content Management for the Live Music Industry in Virtual Worlds: Challenges and Opportunities 虚拟世界中现场音乐产业的内容管理:挑战与机遇
The Journal of Virtual Worlds Research Pub Date : 2013-06-20 DOI: 10.4101/JVWR.V6I2.5958
Marco Lüthy, J. Aucouturier
{"title":"Content Management for the Live Music Industry in Virtual Worlds: Challenges and Opportunities","authors":"Marco Lüthy, J. Aucouturier","doi":"10.4101/JVWR.V6I2.5958","DOIUrl":"https://doi.org/10.4101/JVWR.V6I2.5958","url":null,"abstract":"The real-world music industry is undergoing a transition away from the retailing and distribution of fixed objects (records, files) to the consumption of live, interactive events (concerts, happenings). This development is paralleled by the recent flourishing of live music in virtual worlds, which in many ways could become the epitome of its real-world counterpart. For the artists, virtual concerts are cheap and easy to organize, and can therefore be a viable alternative to performing in the real world. For the music promoter and marketer, virtual concert attendance can be traced and analyzed more easily than in the real world. For the virtual concertgoer, attending concerts that are happening a (virtual) world away is possible with a single click. Taking insights from both a survey among the Second-Life music practitioners and from our own prototype of a live music recommendation system built on top of Second-Life, this article shows that the technical infrastructure of current virtual worlds is not well-suited to the development of the content management tools needed to support this opportunity. We propose several new ways to address these problems, and advocate for their recognition both by the artistic and the technical community.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128469855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Ten Possible States in the Age of 3D3C Art: The Contil Case 3D3C艺术时代的十种可能状态:康提尔案例
The Journal of Virtual Worlds Research Pub Date : 2013-06-20 DOI: 10.4101/JVWR.V6I2.7045
Yesha Y. Sivan, Ilana Salama-Ortar, Gary M. Hardee, Omer Kaspi
{"title":"Ten Possible States in the Age of 3D3C Art: The Contil Case","authors":"Yesha Y. Sivan, Ilana Salama-Ortar, Gary M. Hardee, Omer Kaspi","doi":"10.4101/JVWR.V6I2.7045","DOIUrl":"https://doi.org/10.4101/JVWR.V6I2.7045","url":null,"abstract":"Four factors take different meaning in the digital age: (a) 3D - moving from the real world into the screens, phones, and lately into our eyes with Google Glass, (b) Community - with Facebook/Twitter like digitally-enhanced communities, (c) Creation - with modern 3D printing, YouTube, Wikipedia and (d) Commerce - with virtual goods and virtual money from Linden Dollar to Bitcoin (aka 3D3C for short). We contend that 3D3C enable and push for a paradigm shift in how art could be shared, created, presented and sold, both through real and virtual means. In this paper, we describe ten states, or methods, of connecting real world art to the virtual wearing the 3D3C glasses.","PeriodicalId":359201,"journal":{"name":"The Journal of Virtual Worlds Research","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130509284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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