Relevant bibliographies by topics / Time shifting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Time shifting'

Author: Grafiati
Published: 4 June 2021
Last updated: 27 April 2022

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Journal articles on the topic "Time shifting"

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Pesut, Daniel J. "Time shifting." Nursing Outlook 46, no. 3 (May 1998): 102. http://dx.doi.org/10.1016/s0029-6554(98)90033-1.

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Skach, Matt, Manish Arora, Chang-Hong Hsu, Qi Li, Dean Tullsen, Lingjia Tang, and Jason Mars. "Thermal time shifting." ACM SIGARCH Computer Architecture News 43, no. 3S (January 4, 2016): 439–49. http://dx.doi.org/10.1145/2872887.2749474.

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Roser, Christoph, Masaru Nakano, and Minoru Tanaka. "Time Shifting Bottlenecks in Manufacturing(Advanced Manufacturing,Session: MP2-D)." Abstracts of the international conference on advanced mechatronics : toward evolutionary fusion of IT and mechatronics : ICAM 2004.4 (2004): 37. http://dx.doi.org/10.1299/jsmeicam.2004.4.37_3.

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Blakely, J. N., and N. J. Corron. "Time shifting chaotic signals using synchronization." European Physical Journal Special Topics 165, no. 1 (December 2008): 111–17. http://dx.doi.org/10.1140/epjst/e2008-00854-0.

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Van der Jeught, Sam, Joris A. M. Soons, and Joris J. J. Dirckx. "Real-time microscopic phase-shifting profilometry." Applied Optics 54, no. 15 (May 20, 2015): 4953. http://dx.doi.org/10.1364/ao.54.004953.

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Ter Meulen, Alice G. B. "Shifting of Reference-time and Perspective." Annual Meeting of the Berkeley Linguistics Society 17, no. 1 (July 25, 1991): 520. http://dx.doi.org/10.3765/bls.v17i0.1625.

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Zhu, Zhen, Xiang Gao, Daoyuan Pan, Yu Zhu, and Leilei Cao. "Study on the Control Strategy of Shifting Time Involving Multigroup Clutches." Mathematical Problems in Engineering 2016 (2016): 1–17. http://dx.doi.org/10.1155/2016/9523251.

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This paper focuses on the control strategy of shifting time involving multigroup clutches for a hydromechanical continuously variable transmission (HMCVT). The dynamic analyses of mathematical models are presented in this paper, and the simulation models are used to study the control strategy of HMCVT. Simulations are performed in SimulationXplatform to investigate the shifting time of clutches under different operating conditions. On this basis, simulation analysis and test verification of two typical conditions, which play the decisive roles for the shifting quality, are carried out. The results show that there are differences in the shifting time of the two typical conditions. In the shifting process from the negative transmission of hydromechanical ranges to the positive transmission of hydromechanical ranges, the control strategy based on the shifting time is switching the clutches of shifting mechanism firstly and then disengaging a group of clutches of planetary gear mechanism and engaging another group of the clutches of planetary gear mechanism lastly. In the shifting process from the hydraulic range to the hydromechanical range, the control strategy based on the shifting time is switching the clutches of hydraulic shifting mechanism and planetary gear mechanism at first and then engaging the clutch of shifting mechanism.
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Gere, Judith, and Emily A. Impett. "Shifting priorities." Journal of Social and Personal Relationships 35, no. 6 (March 17, 2017): 793–810. http://dx.doi.org/10.1177/0265407517698851.

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We investigated whether partners in newly developing romantic relationships adjust their goals when they experience conflict with the goals of their partner, and the consequences of goal conflict and goal adjustment. Fifty-nine newly dating couples ( N = 118) reported on their goals at an initial session and again 3 months later. Multilevel models indicated that when people reported higher conflict between a goal and their partner’s goals, they were more likely to stop pursuing as well as to devalue the importance of that particular goal over time. Furthermore, goal devaluing was associated with increases in relationship commitment over time but decreases in women’s relationship satisfaction when their partners devalued conflicting goals. Overall levels of goal conflict were associated with marginal decreases in relationship satisfaction. These results indicate that romantic partners try to adjust their goals to reduce goal conflict even in developing relationships, and that these adjustments have consequences for relationship satisfaction and commitment.
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Schudson, Michael. "News and Democracy: Shifting Functions over Time." Cuadernos.info, no. 22 (2008): 66–75. http://dx.doi.org/10.7764/cdi.22.91.

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Shumack, Kaye. "Mapping: Shifting Ecologies of Time and Place." Design Philosophy Papers 10, no. 2 (November 2012): 89–93. http://dx.doi.org/10.2752/089279312x13968781797715.

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Dissertations / Theses on the topic "Time shifting"

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LUTTON, DEAN GREGORY. "SPATIAL RECLAMATION OVER TIME." University of Cincinnati / OhioLINK, 2003. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1054299047.

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Kim, Jinho. "Automatic Pitch Detection and Shifting of Musical Tones in Real Time." Thesis, Boston College, 2013. http://hdl.handle.net/2345/3057.

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Thesis advisor: Sergio Alvarez
Musical notes are acoustic stimuli with specific properties that trigger a psychological perception of pitch. Pitch is directly associated with the fundamental frequency of a sound wave, which is typically the lowest frequency of a periodic waveform. Shifting the perceived pitch of a sound wave is most easily done by changing the playback speed, but this method warps some of the characteristics and changes the time scale. This thesis aims to accurately shift the pitch of musical notes while preserving its other characteristics, and it implements this in real time on an Android device. There are various methods of detecting and shifting pitch, but in the interests of simplicity, accuracy, and speed, a three step process is used. First, the fundamental pitch of a stable periodic section of the signal is found using the Yin pitch detection algorithm. Secondly, pitch marks that represent the local peak of energy are found, each spaced out by roughly one period (inverse of the fundamental frequency). Lastly, these marks are used in the Pitch Synchronous Overlap and Add (PSOLA) algorithm to generate a new signal with the desired fundamental frequency and similar acoustical characteristics to the original signal
Thesis (BS) — Boston College, 2013
Submitted to: Boston College. College of Arts and Sciences
Discipline: Computer Science Honors Program
Discipline: Computer Science
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Sheail, Philippa. "Time-shifting in the digital university : temporality and online distance education." Thesis, University of Edinburgh, 2015. http://hdl.handle.net/1842/15815.

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This thesis is situated in the context of the emergence of the ‘digital university’ in higher education. It addresses research questions which focus on organizational change, particularly on how a strategic shift to increase the provision of online distance education in a traditional, research-intensive, campus-focused university, affects the existing temporal and spatial practices of the institution. The research undertaken focuses on a UK university, during a period of strategic digital expansion in its postgraduate taught degree programmes, where funding is allocated by the institution to support a number of new courses and programmes, developed and designed to be available to students on a fully online basis. I take a narrative ethnographic research approach, which draws on interviews with university staff and students, alongside higher education policy and think-tank documents, and institutional websites. Particular attention is paid to the temporal aspects of each narrative account, in order to surface temporality over what I consider to be the spatial preoccupations of the literature and practices of online ‘distance’ education. Sustaining a critique of ‘anytime, anywhere’ accounts of online education, with a reminder that education takes place over time and in particular times and spaces, I draw on Sharma’s (2013) work on ‘critical time’, and particularly her notion of temporal ‘recalibration’ (2014), to think about complex temporal relations in the digital university. I go on to explore the idea of the digital university as transtemporal, as an alternative conceptualisation which opens up possibilities for imagining the university beyond its traditional temporal and spatial boundaries. I argue that understanding the dominant times and spaces of the university campus as central, and those accessing the campus in asynchronous or asymmetric ways as peripheral, may not just lead to spatially biased practices of distancing, but to a lack of recognition of emergent inequalities which are digitally reconfigured and potentially invisible. I conclude with some reflections on theoretical and methodological approaches to time and the digital in higher education and propose areas for future research.
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RAMACHANDRAN, GOWRI SANKAR. "Integration of enhanced slot-shifting in uc/os-II." Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-12981.

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Urdea, Alexandra. "A stitch in time : searching for authenticity through shifting regimes of value in Romania." Thesis, Goldsmiths College (University of London), 2015. http://research.gold.ac.uk/12493/.

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This thesis deals with the role that material culture plays in the production of value and meaning through discourses of authenticity. It also follows how folk objects are mobilized in national ideologies, transmissions of personal and family memory, museological discourses and artistic acts. My research is centred around a collection of Romanian artefacts which travelled from Romania to the Horniman Museum in London in 1956. The project that I undertook was devised as a collaborative research project between Goldsmiths College and the Horniman Museum, in which two PhD researchers carried out a recontextualization of this collection. The objects had been collected from villages and other sources in the 1950s (a context of political and social change in Romania), then assembled into a collection and sent over to the Horniman Museum. My side of the project sought to bring out historical trajectories and the social life of material culture in the villages where the Horniman objects originated, and beyond. The objects on which my research focused, which I considered to be the counterparts of the ones stored at the Horniman, revealed a complex usage of the folk idiom and of material culture in Romania, expressed through debates around value, authenticity and history. My thesis is firstly concerned with the movement of things between different regimes of value, mapping out a network of spaces of cultural production where the folk idiom is relevant in Romania. The people I involved in my research continuously pointed out that the truly valuable thing I was seeking – the ‘authentic’ object – was to be found elsewhere. This promise of an ‘elsewhere’ has kept pushing my research further along: from one village to another; from village houses to the houses of culture, and then to museums; and from live folk performances to national television. The other concern of this thesis is with the places and moments where the circulation of objects is halted because their value is put into question. In the process, I reveal how people deal with the absence of what they define as ‘authentic’ objects. They either identify this absence as loss, and sometimes explain it through historical narratives and memories; at other times they alleviate it through performance. These different strategies entail different relationships with material culture, which I conceptualize as relationships between subject and object.
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Lee, Min J. "Chris Marker's work from WW II to May 68 and beyond : shifting realities in time and image." Thesis, University of Warwick, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412894.

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Higginson, Sarah L. "The rhythm of life is a powerful beat : demand response opportunities for time-shifting domestic electricity practices." Thesis, Loughborough University, 2014. https://dspace.lboro.ac.uk/2134/16018.

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The 2008 Climate Change Act set legally-binding carbon reduction targets. Demand side management (DSM) includes energy use reduction and peak shaving and offers significant potential to reduce the amount of carbon used by the electricity grid. The demand side management (DSM) schemes that have tried to meet this challenge have been dominated by engineering-based approaches and so favour tools like automation (which aims to make shifting invisible) and pricing (which requires customer response) to shift demand. These approaches tend to focus on the tools for change and take little account of people and energy-use practices. This thesis argues that these approaches are limited and therefore unlikely to produce the level of response that will be needed in future. The thesis therefore investigates the potential for time-shifting domestic energy demand but takes a different angle by trying to understand how people use energy in their daily lives, whether this use can be shifted and some of the implications of shifting it. The centrepiece of the work is an empirical study of eleven households energy-use practices. The interdisciplinary methodology involved in-house observations, interviews, photographs, metered energy data and disruptive interventions. The data was collected in two phases. Initially, a twenty-four hour observation was carried out in each household to find out how energy was implicated in everyday practices. Next, a series of three challenges were carried out, aimed at assessing the implications of disrupting practices by time-shifting food preparation, laundry and work/ leisure. A practice theory approach is used to shift the focus of attention from appliances, tools for change, behaviour or even people, to practices. The central finding of this work is that practices were flexible. This finding is nuanced, in the light of the empirical research, by an extended discussion on the nature of practices; in particular, the relationship between practices and agency and the temporal-spatial locatedness of practices. The findings demonstrate that, in this study at least, expanding the range of demand response options was possible. The research suggests numerous possibilities for extending the potential of practices to shift in time and space, shift the energy used in practices or substitute practices for other non-energy-using practices, though there are no simple technological or behavioural fixes . More profoundly, however, the thesis concludes that infrastructures of provision , such as the electricity grid and the companies that run it, underpin and facilitate energy-use practices irrespective of the time of day and year. In this context technology-led demand response schemes may ultimately contribute to the problem they purport to solve. A more fundamental interrogation of demand and the infrastructures that serve it is therefore necessary and is almost entirely absent from the demand response debate.
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De, Lange Nico Louis. "Research into real-time energy management on old gold mines / N.L. de Lange." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1345.

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Le, Trung. "Towards Sustainable Cloud Computing: Reducing Electricity Cost and Carbon Footprint for Cloud Data Centers through Geographical and Temporal Shifting of Workloads." Thèse, Université d'Ottawa / University of Ottawa, 2012. http://hdl.handle.net/10393/23082.

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Cloud Computing presents a novel way for businesses to procure their IT needs. Its elasticity and on-demand provisioning enables a shift from capital expenditures to operating expenses, giving businesses the technological agility they need to respond to an ever-changing marketplace. The rapid adoption of Cloud Computing, however, poses a unique challenge to Cloud providers—their already very large electricity bill and carbon footprint will get larger as they expand; managing both costs is therefore essential to their growth. This thesis squarely addresses the above challenge. Recognizing the presence of Cloud data centers in multiple locations and the differences in electricity price and emission intensity among these locations and over time, we develop an optimization framework that couples workload distribution with time-varying signals on electricity price and emission intensity for financial and environmental benefits. The framework is comprised of an optimization model, an aggregate cost function, and 6 scheduling heuristics. To evaluate cost savings, we run simulations with 5 data centers located across North America over a period of 81 days. We use historical data on electricity price, emission intensity, and workload collected from market operators and research data archives. We find that our framework can produce substantial cost savings, especially when workloads are distributed both geographically and temporally—up to 53.35% on electricity cost, or 29.13% on carbon cost, or 51.44% on electricity cost and 13.14% on carbon cost simultaneously.
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Abuzaid, Abdullah Ibrahim. "A Variation of Positioning Phase Change Materials (PCMs) Within Building Enclosures and Their Utilization Toward Thermal Performance." Diss., Virginia Tech, 2018. http://hdl.handle.net/10919/100612.

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Recently, buildings have been receiving more serious attention to help reduce global energy consumption. At the same time, thermal comfort has become an increasing concern for building occupants. Phase Change Materials (PCMs), which are capable of storing and releasing significant amounts of energy by melting and solidifying at a given temperature, are perceived as a promising opportunity for improving the thermal performance of buildings. This is because they use their thermophysical properties and latent heat while transforming state (or phase) as a feature for thermal energy storage systems to reduce overall energy demand, specifically during peaks hours, as well as to improve thermal comfort in buildings. This research aims to provide an overview of opportunities and challenges for the utilization of PCMs in the Architecture, Engineering, and Construction (AEC) sector, a broader understanding of specifically promising technologies, and a clarification of the effectiveness of different applications in building enclosures design especially in exterior walls. The research discusses how PCMs can be incorporated within building enclosures effectively to enhance building performance and improve thermal comfort while reducing heating and cooling energy consumption in buildings. The major objectives of the research include studying the properties of PCMs and their potential impact on building construction, clarifying PCMs selection criteria for building application, identifying the effectiveness of utilizing PCMs on saving energy, and evaluating the contribution of utilizing PCMs in building enclosures to thermal comfort. The research uses an exploratory quantitative approach that contains three main stages: 1) a systematic literature review, 2) laboratory experiments, and 3) validation to meet the goal of the research. Finally, by extrapolating results, the research ends with a practical assessment of application opportunities and how to effectively utilize PCMs in exterior walls of buildings.
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Books on the topic "Time shifting"

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Rechtschaffen, Stephan. Time shifting: Creating more time to enjoy your life. New York: Main Street Books, 1997.

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Time shifting: Creating more time to enjoy your life. New York: Doubleday, 1996.

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Marlow, Eugene. Shifting time and space: The story of videotape. New York: Praeger, 1991.

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Gambling, space, and time: Shifting boundaries and cultures. Reno: University of Nevada Press, 2011.

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Ran, Ide, and Cordell Arthur J. 1936-, eds. Shifting time: Social policy and the future of work. Toronto: Between the Lines, 1994.

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Veillon, A. M. Shelby and the Shifting Rings: Book One. S.l: Parity Press, 2005.

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Saltzman, Amy. Down-shifting: Reinventing success on a slower track. New York, NY: HarperPerennial, 1992.

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Atlantic, Canada Defence Research Establishment. Novel Methods of Digital Phase Shifting to Achieve Arbitrary Values of Time Delay. S.l: s.n, 1985.

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Perry, Anne. The shifting tide. New York: Ballantine Books, 2011.

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Perry, Anne. The shifting tide. New York: Ballantine Books, 2005.

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Book chapters on the topic "Time shifting"

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Scott, Rowena. "Shifting the Curriculum." In Tertiary Education in a Time of Change, 63–64. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5883-2_5.

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Henderson, Linda. "Shifting Sands: Writing Across Time." In Writing with Deleuze in the Academy, 141–59. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-2065-1_10.

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Kopetz, H. "Software Engineering for Real-Time Systems." In Shifting Paradigms in Software Engineering, 116–24. Vienna: Springer Vienna, 1992. http://dx.doi.org/10.1007/978-3-7091-9258-0_12.

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He, JianJun. "Time-Shifting-Based Primary Ambient Extraction." In SpringerBriefs in Electrical and Computer Engineering, 93–113. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1551-9_5.

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Recchia, Gabriel, Ewan Jones, Paul Nulty, John Regan, and Peter de Bolla. "Tracing Shifting Conceptual Vocabularies Through Time." In Lecture Notes in Computer Science, 19–28. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-58694-6_2.

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Liu, Bing, Jianjun Xu, Zhihui Wang, Wei Wang, and Baile Shi. "Subsequence Similarity Search Under Time Shifting." In Rough Sets and Knowledge Technology, 450–55. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11795131_65.

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Siefer, Th, and S. Fangrat. "Effects of Shifting Running Time Supplements." In Proceedings of the 1st International Workshop on High-Speed and Intercity Railways, 433–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27960-7_38.

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Bai, Xue, Yun Xiong, Yangyong Zhu, and Hengshu Zhu. "Time Series Representation: A Random Shifting Perspective." In Web-Age Information Management, 37–50. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38562-9_4.

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Dobele, Angela R., and Sharyn Rundle-Thiele. "Shifting Sands: Observing Academic Workloads Over Time." In Let’s Get Engaged! Crossing the Threshold of Marketing’s Engagement Era, 267–71. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-11815-4_85.

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Gergesova, M., B. Zupančič, and I. Emri. "A Note on Automated Time-Temperature and Time-Pressure Shifting." In Time Dependent Constitutive Behavior and Fracture/Failure Processes, Volume 3, 199–211. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-9794-4_30.

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Conference papers on the topic "Time shifting"

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Skach, Matt, Manish Arora, Chang-Hong Hsu, Qi Li, Dean Tullsen, Lingjia Tang, and Jason Mars. "Thermal time shifting." In ISCA '15: The 42nd Annual International Symposium on Computer Architecture. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2749469.2749474.

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Arar, A. S., and M. E. Sawan. "Optimal Pole Shifting for Discrete Time Systems." In 1992 American Control Conference. IEEE, 1992. http://dx.doi.org/10.23919/acc.1992.4792265.

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Zhao, Weirui, and Genrui Cao. "A real-time adaptive phase-shifting interferometry." In SPIE Optical Engineering + Applications, edited by Joanna Schmit, Katherine Creath, Catherine E. Towers, and Jan Burke. SPIE, 2012. http://dx.doi.org/10.1117/12.929177.

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Chu, Kelvin Kam Wing, and Man Hon Wong. "Fast time-series searching with scaling and shifting." In the eighteenth ACM SIGMOD-SIGACT-SIGART symposium. New York, New York, USA: ACM Press, 1999. http://dx.doi.org/10.1145/303976.304000.

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Gesualdi, M. R. R., D. Soga, and M. Muramatsu. "Phase-shifting real-time holography with photorefractive crystals." In ICO20:Optical Information Processing, edited by Yunlong Sheng, Songlin Zhuang, and Yimo Zhang. SPIE, 2006. http://dx.doi.org/10.1117/12.668212.

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Weihui, Junpeng Xu, and Cong Qing. "Dynamic Multicast Tree to Support Time-Shifting in Real-Time Streaming." In 2010 International Conference on Intelligent Computing and Cognitive Informatics (ICICCI). IEEE, 2010. http://dx.doi.org/10.1109/icicci.2010.30.

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Cerqueira, Felipe, Arpan Gujarati, and Bjorn B. Brandenburg. "Linux's Processor Affinity API, Refined: Shifting Real-Time Tasks Towards Higher Schedulability." In 2014 IEEE Real-Time Systems Symposium (RTSS). IEEE, 2014. http://dx.doi.org/10.1109/rtss.2014.29.

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Sattar, Zeeshan, Youssouf Ould-Cheikh-Mouhamedou, Abdulhameed M. Alsanie, and Ahmed Iyanda Sulyman. "Space Time Turbo Codes assisted by Fast Forced Symbol Method." In 2011 50th FITCE Congress - "ICT: Bridging an Ever Shifting Digital Divide" (FITCE). IEEE, 2011. http://dx.doi.org/10.1109/fitce.2011.6133450.

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Rotondo, Damiano, Fatiha Nejjari, and Vicenc Puig. "Shifting finite time stability and boundedness design for continuous-time LPV systems." In 2015 American Control Conference (ACC). IEEE, 2015. http://dx.doi.org/10.1109/acc.2015.7170838.

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Juillerat, Nicolas, Simon Schubiger-Banz, and Stefan Muller Arisona. "Low latency audio pitch shifting in the time domain." In 2008 International Conference on Audio, Language and Image Processing (ICALIP). IEEE, 2008. http://dx.doi.org/10.1109/icalip.2008.4590019.

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Reports on the topic "Time shifting"

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Rosselot, Rory, Adam Rusek, and M. Sivertz. Tile Detector with Wavelength Shifting Fiber Readout. Office of Scientific and Technical Information (OSTI), February 2018. http://dx.doi.org/10.2172/1775555.

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Holler, Siegrid, Lucia Haro, Juan Camilo Villalobos, Ana María Pérez,, and Felipe Sarmiento Caldas. Designing a Results-Based Financing Model: Recommendations and Guidelines. Inter-American Development Bank, December 2021. http://dx.doi.org/10.18235/0003942.

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Results-Based Financing Models are innovative mechanisms that seek to accelerate results by shifting the focus from the traditional model of paying for activities and inputs to paying for results. In addition to increasing impact on the different actions, the models also allow for flexibility and adaptability of these actions always seeking those that are most cost-effective to achieve results. Also, these mechanisms increase transparency and accountability of the agents as results are verified by independent and external audits. Finally, and most importantly, results-based financing models promotes systemic change that is sustainable through time. Thus, this document looks to provide recommendations and guidelines on how to design and implement these innovative models contextualized with examples on the education sector.
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Mehta, Goverdhan, Alain Krief, Henning Hopf, and Stephen A. Matlin. Chemistry in a post-Covid-19 world. AsiaChem Magazine, November 2020. http://dx.doi.org/10.51167/acm00013.

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The long-term impacts of global upheaval unleashed by Covid-19 on economic, political, social configurations, trade, everyday life in general, and broader planetary sustainability issues are still unfolding and a full assessment will take some time. However, in the short term, the disruptive effects of the pandemic on health, education, and behaviors and on science and education have already manifested themselves profoundly – and the chemistry arena is also deeply affected. There will be ramifications for many facets of chemistry’s ambit, including how it repositions itself and how it is taught, researched, practiced, and resourced within the rapidly shifting post-Covid-19 contexts. The implications for chemistry are discussed hereunder three broad headings, relating to trends (a) within the field of knowledge transfer; (b) in knowledge application and translational research; and (c) affecting academic/professional life.
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.
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5

Olsson, Olle. Industrial decarbonization done right: identifying success factors for well-functioning permitting processes. Stockholm Environment Institute, November 2021. http://dx.doi.org/10.51414/sei2021.034.

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1 Introduction 1.1 The urgency of industrial decarbonization The last few years have seen several of the world’s largest carbon dioxide-emitting countries and leading heavy industry companies committing to mid-century net-zero targets (Buckley 2021; Denyer and Kashiwagi 2020; McCurry 2020; Myers 2020). Consequently, the discussion on economy-wide transition to net-zero is accelerating, with focus shifting from “if” to “when” and “how”, even for heavy industry sectors like steel, cement and chemicals. This makes it increasingly urgent to analyse not just whether it is technologically feasible to decarbonize heavy industry, but also investigate issues more directly related to practical implementation. This includes site-specific planning, infrastructure availability, and consultation with local authorities and other stakeholders. Many of the latter considerations are formalized as part of the permitting processes that are an essential vehicle to ensure that industrial interests are balanced against interests of society at large. However, doing this balancing act can turn out to be very complicated and associated with uncertainties as to their outcome, as well as being demanding in resources and time. At the same time, to ensure broad buy-in and support from society, the investments needed must be implemented in a way that takes a broad spectrum of sustainability concerns into account, not just climate change mitigation. A key question is if and how permitting processes can run more smoothly and efficiently while still ensuring inclusive consultations, fair procedures and adherence to legal certainty. This policy brief discusses this question from the starting point of Swedish conditions, but many of the points raised will be relevant for a broader international discussion on taking industrial decarbonization to implementation. 1.2 Industrial transition and permitting processes in Sweden Decarbonization of the industrial sector in Sweden essentially entails a relatively small number of investment projects in the cement, steel, petrochemical and refinery sectors, where the vast majority of carbon emissions are concentrated (Karltorp et al. 2019; Nykvist et al. 2020). However, while few in number, the size of these investments means that their implementation will by necessity become relevant to many other parts of society. In connection with the increasing focus on how to implement industrial decarbonization in Sweden, discussions about permitting processes have been brought higher up on the agenda. While there has been an active discussion on permitting processes in Sweden for quite some time, it has primarily been focused on aspects related to mining and wind power (Larsen et al. 2017; Raitio et al. 2020). The last few years have, however, focused increasingly on industrial projects, in particular related to a proposed – though eventually cancelled – expansion of an oil refinery in the southwestern part of the country (Blad 2020). In terms of political discussions, both the governmental initiative Fossil-free Sweden (2020) and the Swedish Climate Policy Council (2020) emphasize that permitting processes need to become faster in order for Sweden’s industrial transition to be implemented in line with the time plan set by the 2017 Swedish Climate Act. Business representatives and organizations are also voicing concerns about the slow speed of permitting (Balanskommissionen 2019; Jacke 2018). At the same time, criticism has been raised that much of the environmental damage done in Sweden comes from activities conducted within limits set by environmental permits, which could be a flaw in the system (Malmaeus and Lindblom 2019). Finally, recent public inquiries have also discussed permitting processes.
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