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A hardware model and a signal model are proposed for dual-sided simultaneously transmitting and reflecting reconfigurable intelligent surfaces (STAR-RISs), where the signal simultaneously incident on both sides of the surface. Based on the proposed hardware model, signal models for dual-sided STAR-RISs are developed. For elements with scalar surface impedance, it is proved that their transmission and reflection coefficients on both sides are identical. Based on the obtained symmetrical dual-sided STAR model, a STAR-RIS-aided two-user uplink communication system is investigated for both non-orthogonal multiple access (NOMA) and orthogonal multiple access (OMA) schemes. Analytical results for the outage probabilities for users are derived in the high transmit signal-to-noise ratio (SNR) regime. Numerical results demonstrate the performance gain of NOMA over OMA and reveal that the outage …