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Santos, Ãngelo Fernandes Moreno dos. "Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearÃ." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10179.
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nÃo hÃThis study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports.
Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF) na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em painel. Com esse modelo, buscou-se verificar como as variÃveis independentes Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel dependente (VAF). Os resultados demonstram que as variÃveis explicativas impactam de forma positiva no aumento do repasse do VAF para os municÃpios cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar n 86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas exportaÃÃes.
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Hellsten, Jacob. "Klassficering av förmögenhetsöverföringar inom bolagssektorn : ur ett civilrättsligt och skatterättsligt perspektiv." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2459.
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There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law. The reason for that is the different purposes of the two rule complexes, purposes that are not always compatible. Tax law terms have to, to some extent, be adaptable to different circumstances. If not, the taxation will not be enough functional or effective. Deviation from civil law terms is however sometimes made without any evident motive.
The thesis treats various problems created by the use in tax legislation of terms that originally belong to private law. The terms that are considered each represent a certain legal act; they all have their own characteristics that as well have proved to vary depending on the context and the underlying legal interests that need to be fulfilled. My objective has been to identify variations and to find the causes of them. The thesis reveals many variations and differences between civil law and tax law regarding the classification of value transfers.
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Dubois, Marc. "Essais sur les principes de transferts dans un cadre welfariste-parétien avec séparabilité forte." Thesis, Montpellier, 2016. http://www.theses.fr/2016MONTD005/document.
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A partir de l’articulation entre le bien-être comparable inter-personnellement et l’équité basée sur la séparation des personnes, la thèse présente un cadre théorique dans lequel les préférences éthiques sont représentées par des fonctions de bien-être social additivement séparables. Nous avons deux objectifs ; en décelant les jugements distributifs nécessairement sous-tendus par les fonctions qui respectent des principes de transferts de revenus, le premier objectif est d’offrir des critères de comparaison entre ces fonctions et celles qui respectent les principes de transferts d’utilité (fonctions prioritaristes). Le second objectif est d’exposer la pluralité des jugements distributifs et des degrés d’adhésion qu’ils peuvent susciter. A ces fins, il faut postuler la comparabilité de l’utilité et des valeurs éthiques (utilités transformées). Cette comparabilité à deux niveaux est postulée lorsque les ratios d’utilité entre ménages aux besoins différents sont supposés comparables. Dans ce cadre, les fonctions de bien-être social qui respectent le principe de transferts de revenus de Pigou-Dalton ne sont pas forcément prioritaristes. De plus, les fonctions défendent potentiellement deux définitions du degré d’adhésion à l’aversion aux inégalités. Premièrement, une fonction qui tolère une perte d’utilité totale plus grande afin de réduire les inégalités est dite plus averse aux inégalités. Cette définition est caractérisée par les principes de transferts proportionnels qui s’adaptent bien à la comparabilité en ratios d’utilité. Deuxièmement, le degré d’adhésion est présenté par l’aversion plus forte aux inégalités entre les moins bien lotis. Les hypothèses informationnelles entravent l’exposé des degrés d’adhésion selon la seconde définition, elles limitent aussi les jugements distributifs. En passant outre, nous étudions les interactions entre un nombre quelconque de principes de transferts d’utilité et de revenus définis de manière récursive. Enfin, quatre jugements distributifs sont caractérisés par le respect et/ou le non-respect d’un ensemble de principes de transferts. La disposition à négliger l’évolution de bien-être d’une fraction donnée de la population au profit de l’évolution de bien-être d’une minorité d’individus représente le degré d’adhésion à l’un de ces jugementsFrom the linkage between interpersonally comparable well-being and equity based on the separateness of persons, the Ph. D. dissertation introduces a theoretical framework in which ethical preferences are represented by additively separable social welfare functions. The thesis has two goals ; by exhibiting distributive judgments necessarily embodied by the functions that fulfil income transfer principles, the first aim is to provide comparison cirteria between these functions and those that fulfill utility transfer principles (prioritarian functions). The second aim is to expose a plurality of distributive judgments and of degrees of adhesion they can rise. For such purposes, interpersonal comparability of utility as well as that of ethical values (transformed utilities) are needed. This two-level comparability is granted when inter-household utility ratios are supposed to be comparable. In this framework, the social welfare functions satisfying the Pigou-Dalton principle of income transfer are not necessarily prioritarian. Moreover, the functions potentially support two meanings of adhesion for inequality aversion. First, if a function is willing to endorse a inequality-reducing transfer entailing a greater loss in the transferred benefit to be socially desirable, then it is more inequality averse. This definition is characterized by proportional transfer principles well-adapted to ratio-scale comparability of utility. Second, the degree of adhesion for inequality aversion is presented as a downside inequality aversion. Informational hypothesis rule out parts of the exposition of the plurality of degrees, they put limits to distributive judgments too. By going beyond that, the Ph. D. dissertation studies the interplay between any number of income and utility transfer principles all defined recursively. Finally, four distributive judgments are characterized by the fulfilment and/or non-fulfilment of a set of transfer principles. The willingness to neglect the welfare evolution of a given proportion of population to take into account that of a minority represents the degree of adhesion for one of those judgments
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Castilho, Fábio Roberto Corrêa. "Federalismo fiscal e repartição do ICMS: o critério do valor adicionado." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-12122014-100106/.
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O trabalho concentra-se sobre o critério do valor adicionado fiscal na repartição do ICMS, com o objetivo de verificar sua adequação como mecanismo de provisão de recursos financeiros a Municípios, no contexto do federalismo fiscal brasileiro. Mediante análise teórica, de dados de distribuição e legislação referente à repartição e ao ICMS, identificamos que o valor adicionado fiscal é gerador de enormes desigualdades de tratamento entre Municípios de porte equivalente e de oscilações brutais de valores de transferência de um para outro ano, mas, sobretudo, que é juridicamente inadequado à multiplicidade de locais de ocorrência de fatos geradores e a heterogeneidade do imposto que pretende repartir. Não atinge, assim, o propósito de medir a adição de valor em um território, nem o de conferir aos Municípios receitas em montante similar ao potencial de arrecadação de um imposto sobre valor adicionado municipal depurado dos efeitos de imunidades, isenções, diferimentos e substituições tributárias, que justificou sua criação. A permanência da utilização do critério do valor adicionado por décadas é apontada no trabalho como resultante de acomodações e ajustes institucionais, característicos de dependência de trajetória (path dependence), que, desrespeitando os limites jurídicos de regulamentação, disfarçam a inadequação do critério e perpetuam as desigualdades e instabilidades dele advindas. Justifica-se, assim, que atenções sejam voltadas à análise de alternativas à repartição do ICMS por outros meios que não o VAF e o aperfeiçoamento de seus mecanismos de regulação, caso permaneça sendo utilizado.The Added Value Criteria (VAF) is used in Brazil for purposes of ICMS (A State tax on circulation of goods, communication and interstate and intercity transportation services) revenue sharing to cities. The data on how the VAT based tax sharing occurs shows that VAT is a source of inequalities in resource distribution to cities of equivalent population and oscillations in the amounts received by a given city along the years. Moreover and as the central hypothesis of this thesis, VAF, as defined in Brazilian legislation, is not suitable to the complexity of situations and places of occurrence of ICMS taxable events nor to the effects of ICMS on prices, being, thus, unable to measure the value added in each city territory and to protect the revenue sharing from the effects of ICMS exemptions, constitutional immunities, deferrals and tax substitutions. Being so, the VAT regulations, do not recreate the potential of a municipal VAT, falling short in accomplishing the purposes it was created for. In spite of its defects, VAT remains in use decades after its creation as a result of accommodations and institutional adjustments that can be explained by a path dependence trajectory that was, and still, is able to disguise its chronic inadequacies and to perpetuate the inequalities and instabilities arising out of such distribution criteria. Our conclusions on VAF justify the study of other alternatives for the ICMS revenue sharing, as well as attempts to improve the quality of VAT regulations.
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Baig, Ambareen, and Ambareen Baig. "Relationship Between the Subjective Task Value of a Course and Level of Transfer Displayed by Learners of Cognitive Behavioral Theories." Thesis, The University of Arizona, 2017. http://hdl.handle.net/10150/626140.
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The ability to transfer knowledge to novel contexts is one of the most important goals that our educational institutions must achieve. Motivation is one of the many factors that influence students' learning, performance, and their ability to transfer. However, not many researchers have studied the role of motivation in transfer keeping in view Eccles' Subjective task value theory. The present study explored the role of subjective values students associate with cognitive development theories they studied in an educational psychology course, in their ability to transfer knowledge learned in lecture to a novel context. Participants were 45 college students in an educational psychology course. They were asked to complete the subjective task value instrument, the fundamental knowledge test and the transfer test. Based on the literature, it is hypothesized that if the subjective value of a task has a role to play in the level of transfer that learners display, there will be a strong correlation between their scores on the subjective task value instrument and transfer test. Nevertheless, the results showed that there is no relationship between learners' value beliefs and their ability to transfer. However, the results showed a significant relationship between fundamental understanding and transfer. Future research taking the nature of instruction into account and that test the learners for transfer multiple times during a single semester would perhaps give us a much clearer picture of the determinants of the learners' failure to transfer.
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Terzioglu, Bulend, and bulend terziogluu@acu edu au. "Domestic Transfer Pricing in Services: A Value Chain Framework." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080529.150135.
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The question of the management of the transfer process and transfer pricing is an important one for managers and academics alike (Colbert and Spicer, 1995). Yet, in general, our current knowledge on several aspects of transfer pricing process is limited. One question which arises in relation to transfer pricing in service organizations is whether there is an association between the transfer price and the internal customer's perception of value emanating from the transaction. An inappropriate transfer pricing system can give rise to a number of adverse effects which can include among other things, maldistribution of economic resources, negative motivation for reducing costs (Lesser, 1987), lack of goal congruence and inequitable performance evaluation (Cravens and Shearon, 1997). The gap in the literature on transfer pricing in the service sector applies equally in the Australian setting. This is despite the significant and increasing contribution of the service sector to both GDP and employment. The objective of this research is to explore the domestic transfer pricing practices of service organisations in Australia with the emphasis placed on examining whether, in internal transactions, the domestic transfer price had any influence on the value perceived by the internal buyer. Because the extant transfer pricing theories cannot explain the value perceived by the internal customer in internal exchange of goods and services, an exploratory research methodology is adopted and no assumptions are made about the relationship. PDF created with pdfFactory trial version www.pdffactory.com 3 Data were gathered from survey responses from eighty service organisations and thirteen face-to-face interviews. Survey data were sought at two levels. Questions of a strategic nature were directed to corporate management while questions pertinent to transfer pricing and value were sought from the divisional management who are actually involved in such transfers. Exploratory factor analysis was used to analyze the data. The findings indicate that cost-based transfer pricing was the most preferred method, and in internal transactions, and responsiveness of the internal supplier was the key factor for internal buyers. The research found that service organisations are external customer oriented and internal customer issues are secondary. The research results also demonstrate that no significant association exists between transfer pricing and internal customer perceived value. The current research contributes to the transfer pricing literature by providing insights to locus of transfer pricing decisions, transfer pricing methods employed by service organizations in Australia, objectives of transfer pricing systems, conflicts arising during from the transfer pricing process and the role of transfer prices on the value perceived by internal customers. As a research topic, this study is pioneering as it integrates for the first time, the constructs of transfer price and value in internal transactions. Another unique feature of this research is that it was carried out in another important but under-researched context of service organisations.
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Dubois, Janie. "Determination of peroxide value and anisidine value using Fourier transform infrared spectroscopy." Thesis, McGill University, 1995. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=23391.
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Lipid oxidation has important consequences in the edible oil industry, producing compounds with sensory impact and thus reducing the economic value of the products. This work focused on the development of two Fourier transform infrared (FTIR) spectroscopy methods for the measurement of peroxide value (PV) and anisidine value (AV), representing the primary and secondary oxidation products of edible oils.The infrared method developed for PV determination was based on a mathematical treatment by the partial least squares method of the information contained in the spectral region between 3750 and 3150 cm$ sp{-1}$.
The second method developed considered aldehyde content and anisidine value, a measure of secondary oxidation products.
The two methods developed are rapid ($ sim$2 min/sample) and have the advantage of being automatable. An infrared system coupled to a computer can collect the spectrum of an oil, analyze it and present a report without the need for personnel trained in FTIR spectroscopy. The cost of such a system would rapidly be absorbed through savings on personnel cost, time and chemical reagents required for conventional chemical methods and as such provides a useful advance in quality control methodology for the edible oils sector. (Abstract shortened by UMI.)
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Mbiock, Aristide. "Radiative heat transfer in furnaces : elliptic boundary value problem." Rouen, 1997. http://www.theses.fr/1997ROUEA002.
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Sapsalis, Eleftherios. "Essays on the value of academic patents and technology transfer." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210686.
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Around the world, knowledge and technology transfer have moved to the forefront of attention in economic, social and industrial policy. As the origins of future development increasingly derives from innovation, attention is paid more and more to non-traditional sources that have the potential to become the basis for creation of new businesses or the catalyser for the rejuvenation of old ones. Among those sources, we find university. These last years, academic patents have been one of the emerging phenomena witnessing the growing evolvement of university in the innovation process. The aim of this doctoral dissertation is to analyse the transfer of technology from university to industry through the analysis of patents. This work pursuits a threefold approach. First, it intends to analyse which characteristics determine the propensity of a university to get involved in technology transfer and more specifically to apply for a patent. Second, it disentangles the underlining value determinants of the patents to decode the value of academic patents and to identify the research processes that are leading to the most valuable inventions. Finally, it investigates the relevancy of academic patenting for innovation in general and wonders if on the long run, such practices could put innovation at risk.Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished
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Shafie-Pour-Motlagh, M. "Experimental investigation of exhaust valve energy transfer using variable valve motion." Thesis, University of Bath, 1988. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760588.
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Wang, Shengdong. "Transition metal-catalyzed reduction reactions adding value to bio-sourced compounds." Thesis, Rennes 1, 2018. http://www.theses.fr/2018REN1S134.
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Le travail de recherche concerne l'utilisation de catalyseurs à base de métaux de transition: ruthénium, iridium, cobalt, argent, pour la transformation de substrats bio-sourcés renouvelables en produits à valeur ajoutée pour l'industrie chimique et l'énergie. La transformation par transfert d'hydrogène de l'acide lévulinique en γ-valérolactone a d'abord été développée avec de nouveaux catalyseurs du ruthénium et de l'iridium porteurs d'un ligand dipyridylamine et d'un chlorure en utilisant l'acide formique comme source d'hydrogène. Puis de nouveaux catalyseurs zwitterioniques de type ruthénium et iridium(sulfato)(dipyridylamine) ont été préparés et ils ont conduit aux meilleures productivités observées pour la réduction de l'acide lévulinique en γ-valérolactone par hydrogénation directe. Sur la base des excellentes performances des complexes iridium(sulfato)dans des processus de réduction, l'amination réductrice de l'acide lévulinique et de l'acide o-formylbenzoïque a été réalisée et a permis la synthèse efficace de dérivés de type pyrrolidones, en particulier à partir d'amines primaires encombrées. La déshydrogénation sélective de l'acide formique dans des conditions douces sans additif en milieu aqueux ou en absence de solvant a été développée avec les mêmes types de catalyseurs de l'iridium porteurs du ligand modifié diméthylaminodipyridylamine. Finalement, une méthode d'hydrogénation douce de cétones a été mise en évidence en présence d'un système catalytique à base de nanoparticules d'argent générées in situ. Ce système catalytique permet d'obtenir de bonnes efficacité et sélectivité vis-à-vis d'autre groupement fonctionnelsThis research work deals with the use of catalysts based on transition metals, such as ruthenium, iridium, cobalt, silver for transformations of renewable bio-based substrates to valuable products for applications in chemical industry and energy. The transfer hydrogenation of levulinic acid to γ-valerolactone with novel ruthenium- and iridium(dipyridylamine)chloride complexes using formic acid as hydrogen source was first developed. Then, novel zwitterionic ruthenium and iridium(sulfato)(dipyridylamine) catalysts were prepared, which displayed the highest turnover numbers reported for the reduction of levulinic acid into γ valerolactone using H₂ as hydrogen source. Based on the high catalytic performance of the iridium(sulfato)complexes in reduction processes, the efficient reductive amination of levulinic acid and o formylbenzoic acid, in particular with bulky primary amines, for the synthesis of pyrrolidone derivatives was disclosed. The selective dehydrogenation of formic acid under mild conditions in aqueous media or neat conditions without using an organic additive has been developed using iridium catalysts of the same family equipped with a modified dimethylaminodipyridylamineas ligand. Finally, an unprecedented hydrogenation of ketones in the presence of in situ generated silvernanoparticleswas discovered. High efficacy and functional group selectivity have been achieved in most cases
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Jeong, Hyojin. "Essays on agricultural externalities and benefit transfer of recreational fishing value." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1085591928.
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Thesis (Ph. D.)--Ohio State University, 2004.Title from first page of PDF file. Document formatted into pages; contains xii, 170 p.; also includes graphics (some col.). Includes bibliographical references (p. 164--170). Available online via OhioLINK's ETD Center
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Haque, S. M. Rafizul. "Singular Value Decomposition and Discrete Cosine Transform based Image Watermarking." Thesis, Blekinge Tekniska Högskola, Avdelningen för för interaktion och systemdesign, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-5269.
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Rapid evolution of digital technology has improved the ease of access to digital information enabling reliable, faster and efficient storage, transfer and processing of digital data. It also leads to the consequence of making the illegal production and redistribution of digital media easy and undetectable. Hence, the risk of copyright violation of multimedia data has increased due to the enormous growth of computer networks that provides fast and error free transmission of any unauthorized duplicate and possibly manipulated copy of multimedia information. One possible solution may be to embed a secondary signal or pattern into the image that is not perceivable and is mixed so well with the original digital data that it is inseparable and remains unaffected against any kind of multimedia signal processing. This embedded secondary information is digital watermark which is, in general, a visible or invisible identification code that may contain some information about the intended recipient, the lawful owner or author of the original data, its copyright etc. in the form of textual data or image. In order to be effective for copyright protection, digital watermark must be robust which are difficult to remove from the object in which they are embedded despite a variety of possible attacks. Several types of watermarking algorithms have been developed so far each of which has its own advantages and limitations. Among these, recently Singular Value Decomposition (SVD) based watermarking algorithms have attracted researchers due to its simplicity and some attractive mathematical properties of SVD. Here a number of pure and hybrid SVD based watermarking schemes have been investigated and finally a RST invariant modified SVD and Discrete Cosine Transform (DCT) based algorithm has been developed. A preprocessing step before the watermark extraction has been proposed which makes the algorithm resilient to geometric attack i.e. RST attack. Performance of this watermarking scheme has been analyzed by evaluating the robustness of the algorithm against geometric attack including rotation, scaling, translation (RST) and some other attacks. Experimental results have been compared with existing algorithm which seems to be promising.Phone number: +88041730212
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Dirie, Abdi-Hakin A. "Extracting diverse attribute-value information from product catalog text via transfer learning." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/119519.
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Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2017.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 63-64).
E-commerce sites are increasingly becoming the norm for how consumers search, purchase, and review products. Such sites internally list millions of products, creating a torrent of product options that can overwhelm a browsing consumer. To facilitate their search, it helps to annotate each product with a table of attributes describing general features such as color, size, etc. However, the tables must be provided by the merchant, so there is a business incentive to automate this task by extracting attribute-value information directly from product titles and descriptions. However, while past methods have done extraction for only a handful of attributes, in practice their exists hundreds of diverse attributes. In this thesis, we present a single model for extracting information on all attributes. In addition, we show that incorporating extra information about intra-attribute similarity improves performance for data-poor attributes.
by Abdi-Hakin A. Dirie.
M. Eng.
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Brucker, Xavier F. (Xavier Francois) 1976. "Primitive-based payment systems for flexible value transfer in the personal router." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/16878.
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Thesis (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2002.Includes bibliographical references (p. 149-154).
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
The Personal Router is a mobile communication device developed by the Advanced Network Architecture group at the MIT Laboratory for Computer Science. The Personal Router is able to select and negotiate connectivity with local providers for different kinds of services and interfaces. It needs payment procedures to support these services. As this device is designed to be used in many distinct unpredictable contexts, it cannot implement a single payment system. The complexity of existing payment systems has to be mapped into this new environment. A different payment system must be chosen each time, depending on many variables such as costs, environmental constraints, privacy, user and provider's needs and preferences. Privacy is a major issue for this device. In effect, getting wireless and mobile service everywhere will possibly leave an easily traceable trail; moreover, using this device supposes negotiating with many different untrusted providers and paying for the service. This can create huge potential threats for privacy and personal data management if this issue is not included in the early stage of the design. Legal requirements and user preferences and expectations for privacy in electronic transactions are therefore explored. Past attempts to enhance privacy in different environments are examined. Reasons why most of them have failed and some of them are struggling to stay alive are analyzed. New privacy threats faced by the Personal Router are considered. A new approach based on building blocks is made. Payment systems are split into primitive operations; each of them implements one step of a transaction. The combination of these building blocks replicates a payment protocol. The characteristics of a payment system can then be derived from the analysis of the implementation of each of these primitives. Users' preferences are defined by attributes. Payment systems can then be compared through their primitives and even slightly modified to be closer to users' ideal system by altering the primitives. The modular approach makes this easier. This framework is successfully tested on three major electronic payment systems. Several limitations of this approach and open issues related to the Personal Router are exposed.
by Xavier F. Brucker.
S.M.
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Malm, Maria. "Customs Valuation and Transfer Pricing : Two Sides of the Same Coin." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11058.
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The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. In addition, the differences in connection to the valuation are described and analysed.
Goods imported to Sweden must be cleared through customs: the importer presents a customs declaration to the Swedish Customs and pays customs duty. The customs duty is calculated using a customs value and customs valuation is the system that enables the importer to establish correct customs values on imported goods. Transfer pricing is the determination of prices on transactions taken place between companies belonging to the same group and has a direct effect on the income tax payable. There are six customs valuation methods that are hierarchically applied and six transfer pricing methods that are applied somewhat differently. There are similarities between the methods and most of the customs valuation methods have a corresponding transfer pricing method, or vice versa. Even if there are similarities, many factors make reconciliation of the methods difficult. Such factors are the different time for assessing the value and that the customs valuation methods are applied in a strictly hierarchical way with no possibility to choose the most suitable method.
Customs duties and transfer pricing both share the same valuation concept, although interpreted differently, being that the value shall be based on the price that the parties would arrive at under open market conditions. However, relevant values on the same transaction differ significantly due to trying to be in accordance with respective rules. The differences in expectations and the conflicting interests on the outcome of the valuation lead to problems in the tax field. As a conclusion, customs valuation and transfer pricing can undeniably be described as “the two opposing and necessary sides of the same ‘coin’, whose respective values unavoidably affect the whole balance of a system of closely connected valuation”.
In order for related parties to use the transaction value method, which is the superior customs valuation method, the price must not have been influenced due to their relationship. If one of two tests prescribed by law can prove that the relationship has not influenced the price, the related parties can use the transaction value method to establish the customs value. If the transaction value, for some reason cannot be used, the importer has to address other options on to how to establish the customs value.
The conclusion of this master’s thesis is that related parties should include a price review clause in their contract or pricing policy. The company should notify the Swedish Customs about the provisional price and make an incomplete customs declaration. When information enabling the calculation of the customs value is available, the importer should file a complementary declaration. As an alternative, the importer should declare an open claim to the Swedish Customs arguing that the transaction value cannot be applied and, as a consequence thereof, explain in the customs value declaration why the applied customs value is correct.
This thesis provides three recommendations concerning how to deal with the complications of customs valuation and transfer pricing. The first recommendation is that rules and recommendations surrounding transfer pricing and customs valuation should, to the extent possible, be harmonised. The second recommendation is that co-operation between the Swedish Tax Agency and the Swedish Customs must improve, for example through advance pricing arrangements for both transfer pricing and customs purposes, documentation requirements, and joint audits. The third recommendation is that related parties should take the same care and documentation approach for customs purposes as it does for transfer pricing. Importing companies should make a price review clause in their contract before the importation and present an incomplete customs declaration. This way, in case of adjustments, the related party is able to uphold an arm’s length standard on the price and has the possibility to use the preferred transaction value for customs purposes, if that is desirable.
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Idrees, Zunera, and Eliza Hashemiaghjekandi. "Image Compression by Using Haar Wavelet Transform and Singualr Value Decomposition." Thesis, Linnéuniversitetet, Institutionen för datavetenskap, fysik och matematik, DFM, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-11467.
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The rise in digital technology has also rose the use of digital images. The digital imagesrequire much storage space. The compression techniques are used to compress the dataso that it takes up less storage space. In this regard wavelets play important role. Inthis thesis, we studied the Haar wavelet system, which is a complete orthonormal systemin L2(R): This system consists of the functions j the father wavelet, and y the motherwavelet. The Haar wavelet transformation is an example of multiresolution analysis. Ourpurpose is to use the Haar wavelet basis to compress an image data. The method ofaveraging and differencing is used to construct the Haar wavelet basis. We have shownthat averaging and differencing method is an application of Haar wavelet transform. Afterdiscussing the compression by using Haar wavelet transform we used another method tocompress that is based on singular value decomposition. We used mathematical softwareMATLAB to compress the image data by using Haar wavelet transformation, and singularvalue decomposition.
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Ma, Kangming 1965. "Peroxide value and trans analyses by Fourier transform infrared (FTIR) spectroscopy." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=36643.
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New Fourier transform infrared (FTIR) approaches for the quantitative determination of peroxide value (PV) and isolated trans analyses were investigated and developed. The FTIR-PV methods investigated were all based on the stoichiometric reaction of hydroperoxides and triphenylphosphine (TPP) which converts TPP to triphenylphosphine oxide (TPPO). A reference transmission cell (100 mum) method was developed based on the use of a unique TPPO absorption at 542 cm-1. This method covered PV values from 0--15 PV and was shown to be superior in accuracy and reproducibility to the standard American Oil Chemists Society (AOCS) iodometric method. Subsequently, the utility of disposable polyethylene cards, normally used only for qualitative analyses, was investigated for quantitative PV determination. A quantitative IR card method was successfully developed and shown to serve as a very simple, rapid and alternative means of carrying out PV analyses. TPP-impregnated cards were able to reproduce the transmission cell PV results to +/-1.12 PV, while the unimpregnated card was slightly more accurate (+/-0.92 PV). A third FTIR-PV method was developed specifically for the at-line monitoring of high PV fatliquors and employed a germanium attenuated total reflectance sample handling accessory. This method hinged on the use of a TPPO absorption band at 1118 cm-1, normally off scale when pathlengths of >3 mum are used, but is suited to the analysis of oils having very high PVs (>250). The successful quantitative use of the disposable polyethylene IR card to PV led to its study for the quantitative FTIR determination of the isolated trans content of fats and oils and margarines. The polyethylene card was shown to unique and useful properties, tending to inhibit fat crystallization and its inability to retain moisture. These two properties allowed trans determination to be carried out on melted, high trans fats, without heating the polyethylene substrate and also to analyze margarines
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Ma, Kangming. "Peroxide value and trans analyses by Fourier transform infrared (FTIR) spectroscopy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0032/NQ64609.pdf.
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Mooney, Smith Lisa. "The humanities value chain : a framework for knowledge transfer in the modern university." Thesis, University of Nottingham, 2009. http://eprints.nottingham.ac.uk/10977/.
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The Humanities Value Chain: A Framework for Knowledge Transfer in the Modern University PhD Abstract from Lisa Mooney Smith Nov 2009 ABSTRACT The research described in this thesis presents a body of material generated over four years of close observation of research and knowledge transfer practices in one Russell Group university institution. It attempts to contextualise knowledge transfer (hereafter KT) within the arts and humanities environment, as well as situate learning about the reception and adoption of KT with reference to the individual scholar and the organisation in which they operate. Within this context, little has been written explicitly about the character of the arts and humanities, and particularly the historical antecedence of the disciplines and their close relationship to current KT challenges. In the early chapters of the thesis we address the growing interest in KT specific language, the key words that have become landmarks in the extension of the ‘Two Cultures’ debate. In defining some of the parameters by which KT has come to be recognised, we also begin to signal changes in both the lexicon and landscape in which KT has evolved. We suggest that both the institution and their academic inhabitants play an intrinsic part in this evolution, framed by both the political and scholarly tensions of the time. In the latter part of the thesis there is a distinct shift in emphasis from the foundations of the KT debate, to its current inflections at a more grass roots level within the academic institution. We frame this shift in the context of the key investor in research within these disciplines and suggest that the Arts and Humanities Research Council is equally challenged to articulate and underpin the adoption of KT and its impacts at the heart of academic practice. In order that we might better animate how these practices are emerging, we observe one particular case study that lays down a possible framework for closer observation of KT in what we term the ‘Humanities Value Chain’. In focusing on a collection of players connected in the successful pursuit of collaborative research, we attempt to uncover an in-depth perspective of individuals and the way in which organisations might support or hinder their pursuit of KT based research.
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Yang, An. "Vector valued Poisson transforms on Riemannian symmetric spaces." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/33511.
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Hasselström, Linus. "The monetary value of marine environmental change." Doctoral thesis, KTH, Miljöstrategisk analys (fms), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-193727.
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The marine ecosystems are fundamental for human welfare. A number of current environmental pressures need attention, and the formulation of management strategies requires information from a variety of analytical dimensions. The linkage between environmental change and resulting implications for human welfare is one such dimension. This thesis presents studies on welfare implications from hypothetical future policies which improve the state of the marine environment. The method for these studies is economic valuation. The studied scenarios concern eutrophication in the Baltic Sea (including the Kattegat) and oil spill risk from shipping in the Lofoten-Vesterålen area in the Arctic Barents Sea. The thesis shows that the economic benefits from undertaking policies to improve or protect the marine environment in these cases are substantial and exceed the costs of taking measures. In addition to providing new monetary estimates, the thesis also provides new insights concerning 1) what type of scenario to use when valuing an environmental improvement and 2) whether there may exist trade-offs between precision in estimates and the level of ambition with respect to survey instrument complexity and econometric models when conducting valuation studies. The findings suggest an end of an era for studies in which the environmental change is unspecified or based on a single environmental indicator while the actual consequences of the suggested measures are more multifaceted. In contrast, relevant scenarios to study are well-specified and holistic. The thesis further reveals that it might not always be worth the effort to go for the most advanced scenario presentation or statistically best-fitting model specifications. This is something that needs to be further discussed among practitioners in order to allocate valuation resources wisely and not waste resources on unnecessarily elegant valuation studies.QC 20161011
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Guan, Li Min. "Hilbert transform characterization of boundary values of H2 functions." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1447322.
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Wells, Robert G. "Laminar flow with an axially varying heat transfer coefficient." Thesis, Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/101333.
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A theoretical study of convective heat transfer is presented for a laminar flow subjected to an axial variation in the external heat transfer coefficient (or dimensionless Biot number). Since conventional techniques fail for a variable boundary condition parameter, a variable eigenfunction approach is developed. An analysis is carried out for a periodic heat transfer coefficient, which serves as a model for heat transfer from a duct fitted with an array of evenly spaced fins. Three solution methods for the variable eigenfunction technique are examined: an Nth order approximation method, an iterative method and a stepwise periodic method. The stepwise periodic method provides the most convenient and accurate solution for a stepwise periodic Biot number. Graphical results match exactly to ones obtained by Charmchi and Sparrow from a finite-difference scheme. A connected region technique is also developed to provide limited exact results to test the validity of the three solution methods.
The study of a finned duct by a stepwise periodic Biot number is carried out via a parametric study, an average (constant) Biot number approximation and an assumed velocity profile analysis. Results for the parametric study show that external finning yields substantial heat transfer enhancement over an unfinned duct, especially when the Biot number of the unfinned regions is low. A decrease in the interfin spacing causes increased enhancement. Variations of the period of the Biot number causes relatively small changes in enhancement as long as the ratio of finned to unfinned surface remains unchanged. An average (constant) Biot number approximation for a specified finned tube is compared to the stepwise periodic Biot number solution. The results show that the constant Biot number approximation provides accurate results. Finally, the results for the influence of the assumed velocity profile demonstrate that a constant velocity flow provides increased heat transfer and more effective enhancement by external finning than a laminar fully developed flow, especially at high Biot numbers.
This study provides insight into heat transfer enhancement due to finning and also develops a solution methodology for problems involving variable boundary condition parameters.M.S.
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Maier, Andreas. "Geometric parameters influencing IC engine inlet valve flow and heat transfer." Thesis, University of Sunderland, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.298001.
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Xiao, Jiang. "Spin-transfer Torque in Magnetic Nanostructures." Diss., Georgia Institute of Technology, 2006. http://hdl.handle.net/1853/11513.
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This thesis consists of three distinct components: (1) a test of Slocnzewski's theory of spin-transfer torque using the Boltzmann equation, (2) a comparison of macrospin models of spin-transfer dynamics in spin valves with experimental data, and (3) a study of spin-transfer torque in continuously variable
magnetization.
Slonczewski developed a simple circuit theory for spin-transfer torque in spin valves with thin spacer layer. We developed a numerical method to calculate the spin-transfer torque in a spin valve using Boltzmann equation. In almost all realistic cases, the circuit theory predictions agree well with the Boltzmann equation results.
To gain a better understanding of experimental results for spin valve systems, current-induced magnetization dynamics for a spin valve are studied using a single-domain approximation and a generalized Landau-Lifshitz-Gilbert equation. Many features of the experiment were reproduced by the simulations. However, there are two significant discrepancies: the current dependence of the magnetization precession frequency, and the presence and/or absence of a microwave quiet magnetic phase with a distinct magnetoresistance signature.
Spin-transfer effects in systems with continuously varying magnetization also have attracted much attention. One key question is under what condition is the spin current adiabatic, i.e., aligned to the local magnetization. Both quantum and semi-classical calculations of the spin current and spin-transfer torque are done in a free-electron Stoner model. The calculation shows that, in the adiabatic limit, the spin current aligns to the local magnetization while the spin density does not. The reason is found in an effective field produced by the gradient of the magnetization in the wall. Non-adiabatic effects arise for short domain walls, but their magnitude decreases exponentially as the wall width increases.
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Kumari, Epa. "Analysis of Building Envelops to Optimize Energy Efficiency as per Code of Practice for Energy Efficient Buildings in Sri Lanka - 2008." Thesis, KTH, Tillämpad termodynamik och kylteknik, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-117984.
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Residential and commercial buildings consume approximately 20% of the global energy generation. This value is continuously growing and the governments across the globe have realized the importance of regulating the building construction to optimize the energy utilization. Energy efficient building codes have been developed to optimize the energy efficiency in buildings. OTTV (Overall Thermal Transfer Value) is a key parameter for evaluating energy efficiency of building envelops in the present building code of Sri Lanka. In this research, the prescriptive requirements mentioned in the building code for the building envelops to optimize the energy efficiency of five (05) commercial buildings has been analyzed. The indoor climate was modeled and the annual cooling energy variation with Overall Thermal Transfer Value was studied using “DesignBuilder” software. A cost benefit analysis was carried out for enhanced energy efficiency building envelops applications. It was attempted to develop a general relationship between the OTTV and annual cooling energy requirement for each building. It has been observed that a second order polynomial relationship with R2 of 0.861 exists for RDA building, linear relationship with R2 of 0.838 exists for AirMech building. However a specific relationship could not be observed for BMICH, SLSI and WTC buildings. The impact on cooling energy requirement from envelop parameter modification is unique for each building. In some instances the reduction of OTTV has not resulted in any reduction of the cooling energy requirement. There is a combined effect from each building component which affects the final cooling energy requirement. A simulation based technique to be used to find the optimum building envelops design.
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Wishart, Steven. "Econometric estimation of non-market values and evaluation of benefit transfer techniques." Thesis, The University of Arizona, 2002. http://hdl.handle.net/10150/278787.
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This thesis presents investigations of three topics in non-market valuation; contingent valuation, hedonic property price analysis, and benefit transfer. Chapter Three presents an original analysis of contingent valuation data collected at a popular birding site in California using a heteroskedastic Tobit model. Also the distribution of willingness to pay bids is estimated using kernel density estimation. Chapter Four presents the estimation of a hedonic price function. The purpose of this study is to identify the effects of proximity to the Tanque Verde riparian corridor in Tucson Arizona on the value of homes in the area. The third topic is an analysis of benefit transfer techniques, with particular attention to the transfer of non-market benefit estimates across time. These techniques are presented and evaluated in Chapter Five.
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Touchard, Pierre Verfasser], and Martin [Akademischer Betreuer] [Hils. "On transfer principles in Henselian valued fields / Pierre Touchard ; Betreuer: Martin Hils." Münster : Universitäts- und Landesbibliothek Münster, 2020. http://d-nb.info/122398379X/34.
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Touchard, Pierre [Verfasser], and Martin [Akademischer Betreuer] Hils. "On transfer principles in Henselian valued fields / Pierre Touchard ; Betreuer: Martin Hils." Münster : Universitäts- und Landesbibliothek Münster, 2020. http://d-nb.info/122398379X/34.
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Alkhado, Luqman, and Youcef Boussaa. "Heat transfer tests on EPS material and massive timber wall component." Thesis, Högskolan Dalarna, Energiteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28673.
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Timber walls are known to be an energy efficient component in the building envelope. These building elements are essential in the passive design and have been pointed out to their ability to regulate the indoor climate and reduce energy demand. Heat transfer measurements of thermal transmittance value of Iso-timber wall component have been performed with the climate chamber at three temperature differences. The influence of temperature variations on the thermal conduction of the wall were investigated. The temperature on the warm side was kept at room temperature 20 °C while the cold side temperature was decreased from 0 C to -20 C during the tests. As the temperature difference is increased, the thermal transmittance value of the timber wall component decreased slightly due to decrease in the thermal conductivity value. The effect of density and porosity on the thermal conductivity may be related to the presence of air voids and cell boundaries inside the timber wall. Results have showed that the U-value of the timber wall component decreases at higher temperature differences which indicates the higher degree of insulation of the timber wall component.
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Sjöberg, Daniel. "Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21571.
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The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term. When transferring an ongoing concern or a function the three approaches are all that it should be given a value that independent enterprises under similar circumstances would agree upon. Besides some particular cases, the OECD and German approach is that the function, assets and risks should be aggregated when determining the arm’s length price. The approach of United States is somewhat different, where an aggregation of the transactions is not always the case and goodwill and going concern value are not subject to the transfer pricing legislation. The comparability approaches and the transfer pricing methodologies of the three are is very similar, where some factors should be taken into account when determinign the comparability between two transactions and with the selection of the most appropriate transfer pricing method applied to the transaction. The comparable uncontrolled price method should be seen as a primary transfer pricing method, and if it is not possible to find comparable transactions or to make reasonable accurate adjustments the profit split method should be applied. The hypothetical arm´s length test is the method that would be applied in such case according to the German legislation. The selection of which valuation method to apply to the transfer depends on the facts and circumstances of the transfer.
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Shamsi, Abdelnaser. "The use of various transforms in the solution of boundary value problems in linear elasticity." Thesis, University of Glasgow, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388568.
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Guchshina, Yekaterina. "Pension system in the United Kingdom and the shift from DB to DC scheme." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/18466.
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Mestrado em Actuarial ScienceThis paper examines the key issues relating to the UK pension system. It reviews the current system of pension provision, describes the recent reforms, and checks the legal regulatory and actuarial framework for occupational pension schemes. Also, it outlines the different types of risks and returns from membership of defined benefit and defined contribution pension schemes and advantages and disadvantages of transferring out from the defined benefits scheme to defined contribution one. The main point was to examine if the financial regulatory guidance that "an adviser should start from the assumption that a transfer will be unsuitable" is outdated and whether a transaction is right for the individual and should be assessed on a case by case basis from a neutral starting position.
info:eu-repo/semantics/publishedVersion
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Van, Horne Constance. "Innovation and Value: Knowledge and Technology Transfer from University-Industry Research Centres to the Forest Products Industry." Thesis, Université Laval, 2009. http://www.theses.ulaval.ca/2009/26328/26328.pdf.
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Zhai, Qiang. "A NUMERICAL STUDY OF A HEAT EXCHANGER SYSTEM WITH A BYPASS VALVE." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1461252171.
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Pavel, Dimovski. "Translation invariant Banach spaces of distributions and boundary values of integral transform." Phd thesis, Univerzitet u Novom Sadu, Prirodno-matematički fakultet u Novom Sadu, 2015. https://www.cris.uns.ac.rs/record.jsf?recordId=93767&source=NDLTD&language=en.
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We use common notation ∗ for distribution (Scshwartz), (Mp) (Beurling) i {Mp} (Roumieu) setting. We introduce and study new (ultra) distribution spaces, the test function spaces D∗E and their strong duals D'∗E’*.These spaces generalize the spaces D∗Lq , D'∗Lp , B’* and their weighted versions. The construction of our new (ultra)distribution spaces is based on the analysis of a suitable translation-invariant Banach space of (ultra)distribution E with continuous translation group, which turns out to be a convolution module over the Beurling algebra L1ω, where the weight ω is related to the translation operators on E. The Banach space E’∗ stands for L1ωˇ ∗ E’. We apply our results to the study of the convolution of ultradistributions. The spaces of convolutors O’∗C (Rn) for tempered ultradistributions are analyzed via the duality with respect to the test functionspaces O∗C (Rn), introduced in this thesis. Using the properties of translationinvariantBanach space of ultradistributions E we obtain a full characterization ofthe general convolution of Roumieu ultradistributions via the space of integrableultradistributions is obtained. We show: The convolution of two Roumieu ultradistributions T, S ∈ D’{Mp} (Rn) exists if and only if (φ ∗ Š) T ∈ D’{Mp}L1(Rn) for every φ ∈ D {Mp} (Rn). We study boundary values of holomorphic functions defined in tube domains. New edge of the wedge theorems are obtained. The resultsare then applied to represent D’E’* as a quotient space of holomorphic functions.We also give representations of elements of D’E’* via the heat kernel method.Koristimo oznaku ∗ za distribuciono (Svarcovo), (Mp) (Berlingovo) i {Mp} (Roumieuovo) okruženje. Uvodimo i prouavamo nove (ultra)distribucione prostore, test funkcijske prostore D∗E i njihove duale D'∗E'*. Ovi prostori uopštavaju prostore D∗Lq , D'∗Lp , B'∗ i njihove težinske verzije. Konstrukcija naših novih (ultra)distribucionih prostora je zasnovana na analizi odgovarajuićh translaciono - invarijantnih Banahovih prostora (ultra)distribucija koje označavamo sa E. Ovi prostori imaju neprekidnu grupu translacija, koja je konvolucioni modul nad Beurlingovom algebrom L1ω, gde je težina ω povezana sa operatorima translacije prostora E. Banahov prostor E'∗ označava prostor L1ω˅ ∗ E'. Koristeći dobijene rezultata proučavamo konvoluciju ultradistribucija. Prostori konvolutora O'∗C (Rn) temperiranih ultradistribucija, analizirani su pomoću dualnosti test funkcijskih prostora O∗C (Rn), definisanih u ovoj tezi. Koristeći svojstva translaciono - invarijantnih Banahovih prostora temperiranih ultradistribucija, opet označenih sa E, dobijamo karakterizaciju konvolucije Romuieu-ovih ultradistribucija, preko integrabilnih ultradistribucija. Dokazujemo da: konvolucija dve Roumieu-ove ultradistribucija T, S ∈ D'{Mp} (Rn) postoji ako i samo ako (φ ∗ Sˇ)T ∈ D'{Mp} L1 (Rn) za svaki φ ∈ D{Mp}(Rn). Takođe, proučavamo granične vrednosti holomorfnih funkcija definisanih na tubama. Dokazane su nove teoreme ”otrog klina”. Rezultati se zatim koriste za prezentaciju D'E'∗ preko faktor prostora holomorfnih funkcija. Takođe, data je prezentacija elemente D'E'∗ koristeći heat kernel metode.
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Goerlich, Daniel Lee. "The Value of Cooperative Extension's Public Benefit Explored through Enhancements to Forest Ecosystem Services Provision." Diss., Virginia Tech, 2018. http://hdl.handle.net/10919/92586.
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Cooperative Extension produces public value through educational programming that benefits the greater community. Forests provide numerous valuable benefits to society through the provision of ecosystem services. Cooperative Extension educational programming positively impacts forest owners, who in turn conduct actions that enhance ecosystem services. A heretofore unrecognized relationship exists between Cooperative Extension and ecosystem services that provides opportunity for mutual benefit. Applying ecosystem services values to Extension natural resources-related programmatic outcomes through benefit transfer provides an avenue for Extension to make significant advancements in monetizing public value. Beyond serving simply as a source of financial justification, however, linkages with ecosystem services also provide Cooperative Extension with opportunities to improve the design and delivery of educational programs, do a better job articulating an array of public benefits resulting from agency accomplishments, and optimize allocation of sparse resources and Extension efforts. This dissertation thoroughly explores these concepts by providing an overview of: Cooperative Extension in general and Extension forestry more specifically; public value in an Extension context; ecosystem services; ecosystem services valuation; benefit transfer, and; connections between these diverse topics. In addition, benefit transfer principles are applied to an existing Extension evaluation data set in attempt to monetize Cooperative Extension's impact, lessons learned are explored, and the Cooperative Extension public value discussion is re-framed as one aspect of overall continuous organizational improvement.Ph. D.
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Claesson, Ida. "Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19074.
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This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. This principle can be found in Article 9 of the OECD model. One transaction that may fall within the scope of Article 9 of the OECD model is business restructuring. Business restructuring was previously an unregulated TP area but with the new OECD TP guidelines, from 2010, regulations have been formulated. The aim with thesis is therefore to examine how the arm’s length principle should be applied to the new guidelines for business restructurings of intangibles with an uncertain value at the time of the restructuring. In order to answer the question set out in this thesis some of the factors that affect the application of the arm’s length principle have been examined separately. Firstly the arm’s length principle that is the generally accepted TP method used by both taxpayers and tax administrations in order to find a fair price for transactions between associated enterprises. The principle seeks to identify the controlled transaction and thereafter find a comparable uncontrolled transaction that is similar to the transaction performed between the associated enterprises. The second part examined the meaning of the term business restructuring according to the new guidelines since there is no other legal or general definition. Business restructurings are defined as cross-border redeployments of functions assets and risks, performed by MNEs. As long as a transaction falls within this definition it will be subjected to the arm’s length principle for tax purposes. The third part examined intangibles since that also lack a general definition. The identification and valuation of intangibles is a complex and uncertain thing to do for both taxpayers and tax administrations. When applying the arm’s length principle it is however found that the issue of identification of what constitutes and intangible may be unnecessary. The aspect that should be considered is instead the value of the intangible or more precise, the value that independent enterprises would have agreed upon in a similar situation. The applicability of the arm’s length principle to business restructurings of intangibles with an uncertain value at the time of the restructuring should be found by performing a comparability analysis. In order to perform a comparability analysis, the controlled transaction firstly has to be identified. Thereafter, a comparable uncontrolled transaction needs to be found. An equivalent uncontrolled transaction may not be found in all cases and it should in those cases be examined what independent enterprises would have done if they had been in a comparable situation. The arm’s length principle should be applied to business restructurings of intangibles with an uncertain value in the same manner as for any other uncontrolled transaction. The issues for this type of a transaction become the identification of what constitutes a business restructuring and also how to determine a fair value for the intangibles. The OECD TP guidelines lack some guidance as to the issues that can occur when a comparable uncontrolled transaction cannot be found. This creates an unsatisfactory guesswork for both taxpayers and tax administrations when trying to determine what independent enterprises would have done if they had been in a similar situation. This creates an unnecessary uncertainty when trying to apply the arm’s length principle.
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Miguel, Ochoa de Zuazola Ruben. "Dynamique de l'aimantation dans des oscillateurs à vortex." Thesis, Paris 11, 2013. http://www.theses.fr/2013PA112129.
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Cette thèse décrit le comportement dynamique des vortex magnétiques dans une structure comprenant un nanocontact sur une multicouche magnétique dans la configuration vanne de spin. Notre approche a couvert des aspects expérimentaux principalement basés sur des mesures électriques cryogéniques micro-ondes, et des aspects théoriques analytiques basés sur le formalisme de Thiele ainsi que des aspects théoriques numériques par le biais de simulations micromagnétiques. La première partie du travail a été consacrée à la compréhension de la dynamique hyperfréquence d'un vortex situé dans la couche ferromagnétique libre, lorsque le couple de transfert de spin met le vortex en mouvement gyrotropique permanent autour du nanocontact. La seconde partie du travail a été consacrée à la compréhension du processus de nucléation du vortex telle qu'induite par la combinaison du champ Ampérien et du transfert de spin. La dépendance de la nucléation envers température et indirectement envers en champ d'anisotropie d'échange a été étudiée, et modélisé en validant l'hypothèse de la création d'un paire vortex-antivortex dans la couche piégée de la vanne de spinThis thesis describes the dynamical behavior of a magnetic vortex structure occuring in a system comprising a nano-contact on a magnetic multilayer which is in the spin valve configuration. Our approach covered experimental aspects mainly based on cryogenic microwave measurements, together with analytical theory based on the formalism of Thiele and numerical modeling through micromagnetic simulations. The first part of the work was devoted to the understanding of the microwave dynamics of a vortex located in the ferromagnetic free layer, when the spin transfer torque puts the vortex in permanent gyrotropic motion about the nanocontact. The second part of the work was devoted to the understanding of the process of the nucleation of a vortex, as induced by the combination of Ampére field and spin transfer torques. In the pinned layer, the dependence of the nucleation on the temperature and indirectly on the exchange bias field has been studied. It has been modelled by the creation of a vortex-antivortex pair in the pinned layer of the spin valve
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Workalemahu, Tsegaselassie. "Singular Value Decomposition in Image Noise Filtering and Reconstruction." Digital Archive @ GSU, 2008. http://digitalarchive.gsu.edu/math_theses/52.
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The Singular Value Decomposition (SVD) has many applications in image processing. The SVD can be used to restore a corrupted image by separating significant information from the noise in the image data set. This thesis outlines broad applications that address current problems in digital image processing. In conjunction with SVD filtering, image compression using the SVD is discussed, including the process of reconstructing or estimating a rank reduced matrix representing the compressed image. Numerical plots and error measurement calculations are used to compare results of the two SVD image restoration techniques, as well as SVD image compression. The filtering methods assume that the images have been degraded by the application of a blurring function and the addition of noise. Finally, we present numerical experiments for the SVD restoration and compression to evaluate our computation.
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Rockstroh, Parousia. "Boundary value problems for the Laplace equation on convex domains with analytic boundary." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/273939.
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In this thesis we study boundary value problems for the Laplace equation on do mains with smooth boundary. Central to our analysis is a relation, known as the global relation, that couples the boundary data for a given BVP. Previously, the global re lation has primarily been applied to elliptic PDEs defined on polygonal domains. In this thesis we extend the use of the global relation to domains with smooth boundary. This is done by introducing a new transform, denoted by F_p, that is an analogue of the Fourier transform on smooth convex curves. We show that the F_p-transform is a bounded and invertible integral operator. Following this, we show that the F_p-transform naturally arises in the global relation for the Laplace equation on domains with smooth boundary. Using properties of the F_p-transform, we show that the global relation defines a continuously invertible map between the Dirichlet and Neumann data for a given BVP for the Laplace equation. Following this, we construct a numerical method that uses the global relation to find the Neumann data, given the Dirichlet data, for a given BVP for the Laplace equation on a domain with smooth boundary.
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Han, Zhongxian. "Actuarial modelling of extremal events using transformed generalized extreme value distributions and generalized pareto distributions." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1061227080.
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Thesis (Ph. D.)--Ohio State University, 2003.Title from first page of PDF file. Document formatted into pages; contains x, 81 p.; also includes graphics (some col.). Includes abstract and vita. Advisor: Bostwick Wyman, Dept. of Mathematics. Includes bibliographical references (p. 80-81).
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Louca, Elena. "A new transform approach to biharmonic boundary value problems in circular domains with applications to Stokes flows." Thesis, Imperial College London, 2016. http://hdl.handle.net/10044/1/55997.
Full textAbstract:
In this thesis, we present a new transform approach for solving biharmonic boundary value problems in two-dimensional polygonal and circular domains. Our approach provides a unified general approach to finding quasi-analytical solutions to a wide range of problems in Stokes flows and plane elasticity. We have chosen to analyze various Stokes flow problems in different geometries which have been solved using other techniques and present our transform approach to solve them. Our approach adapts mathematical ideas underlying the Unified transform method, also known as the Fokas method, due to Fokas and collaborators in recent years. We first consider Stokes flow problems in polygonal domains whose boundaries consist of straight line edges. We show how to solve problems in the half-plane subject to different boundary conditions along the real axis and we are able to retrieve analytical results found using other techniques. Next, we present our transform approach to solve for a flow past a periodic array of semi-infinite plates and for a periodic array of point singularities in a channel, followed by a brief discussion on how to systematically solve problems in more complex channel geometries. Next, we show how to solve problems in circular domains whose boundaries consist of a combination of straight line and circular edges. We analyze the problems of a flow past a semicircular ridge in the half-plane, a translating and rotating cylinder above a wall and a translating and rotating cylinder in a channel.
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Tourinho, Ana Lucia de Queiroz. "Business intelligence analytics: a proposal to measure the capability of an organization to transform data into value." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18538.
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O crescimento maciço da quantidade de dados que as empresas, organizações e a sociedade foram obrigadas a lidar, reforça a necessidade de estudos sobre Business Intelligence, Business Intelligence Analytics e Big data. Este assunto permanece na agenda das empresas como uma das prioridades e vem se tornando cada vez mais relevante, visto que os dados e as informações compreendem a matéria-prima a partir da qual as empresas desenvolvem as suas estratégias de negócios para competir em um mundo mais complexo e rápido. Portanto, entender como explorar melhor os dados disponíveis é hoje uma disciplina de grande importância, não só como uma questão de negócios, mas também como um tema de pesquisa acadêmica. Neste cenário, onde se busca o melhor uso dos dados, o presente estudo tem como objetivo desenvolver uma pesquisa científica que permita medir a capacidade de uma organização transformar os dados em valor para o negócio. Embora certos aspectos do tema Business Intelligence, Business Intelligence Analytics e Big data já estejam bem definidos entre os pesquisadores, ainda há uma falta de compreensão e consenso sobre quais são os antecedentes do construto Business Intelligence Analytics (BIA) e quais combinações de variáveis levam a um melhor uso dos dados. Além disso, embora vários pesquisadores tenham endereçado o tema sucesso em BIA com diferentes abordagens, evidenciamos a falta de estudos que comprovem sua eficácia. Neste estudo, estamos propondo um modelo conceitual integrado para Business Intelligence Analytics Capability (BIAC), com escalas que possibilitem testar sua eficácia. Em última análise, o modelo proposto BIAC poderá ser posteriormente aplicado pelas empresas que desejem avaliar seu nível de maturidade na BIA.
The massive growth in the amount of data that companies, organizations, and society have been compelled to deal with, reinforce the need for studies on Business Intelligence, Business Intelligence Analytics and Big data. This subject remains among business agenda of priorities and has become more and more relevant since data and information comprise the raw material from which business strategies are developed to compete in a more complex and fast world. Therefore, understanding how to better exploit the available data is today a matter of great importance, not only as a business issue but also as an academic research topic. Within this scenario, where the best use of data is sought, the present study aims at developing a scientific research that enables to measure the capability of an organization to transform data into business value. Although certain aspects of the theme Business Intelligence, Business Intelligence Analytics and Big data are already established between researchers, there is still a lack of understanding and consensus on which are the antecedents of a Business Intelligence Analytics construct (BIA), and how to combine variables to enforce a better use of data. In addition, although researchers have addressed success in BIA by different approaches, we have also identified a lack of studies proving its effectiveness. In this study, we are proposing an integrated conceptual model for Business Intelligence Analytics Capability (BIAC) with proper scales to test its effectiveness. Ultimately, the BIAC may later be applied by firms to assess their level of maturity in BIA.
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Vivot, Alexandre. "Médecine personnalisée en oncologie clinique : transfert des découvertes de biomarqueurs génétiques vers l'utilisation clinique." Thesis, Sorbonne Paris Cité, 2017. http://www.theses.fr/2017USPCB039.
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La médecine personnalisée représente une grande attente et un grand espoir dans la lutte contre le cancer. Cette approche vise à adapter les traitements aux caractéristiques personnelles du patient, principalement des biomarqueurs génétiques. Dans notre premier travail, nous avons analysé l'ensemble des médicaments approuvés par la FDA avec un biomarqueur pharmacogénétique dans leur label et montré (1) que l'oncologie représentait un tiers des médicaments avec un biomarqueur dans leur notice et (2) qu'une part importante des médicaments en oncologie mentionnaient le biomarqueur pour requérir un test avant la prescription du médicament contrairement aux autres domaines thérapeutiques. Notre deuxième travail a analysé les essais cliniques soumis à la FDA en vue de la mise sur le marché des thérapies ciblées pour lesquelles il existait une indication restreinte aux patients présentant un certain biomarqueur. Nous concluons que dans deux tiers des cas, l'utilisation du biomarqueur pour sélectionner les patients à traiter était basée sur les résultats des essais cliniques restreints aux patients biomarqueur-positifs et, qu'ainsi, il n'existait aucune donnée clinique permettant de conclure à une différence d'effet traitement selon les valeurs du biomarqueur. Pour notre troisième travail, nous avons réalisé une cartographie de l'ensemble des essais enregistrés sur le registre américain des essais cliniques pour les médicaments anti-cancéreux avec la mention d'un biomarqueur dans leur label. Nous avons mis en évidence des variations très importantes entre les médicaments quant au recours à des essais enrichis et au fait de tester un médicament dans plusieurs indications ou avec plusieurs biomarqueurs prédictifs. Dans notre quatrième travail, nous avons étudié la question du bénéfice apporté par les médicaments anti-cancéreux dans un contexte d'augmentation très importante des prix et grâce à la publication récente de deux échelles par les sociétés européenne et américaine d'oncologie (ESMO et ASCO). Nous avons analysé le bénéfice de tous les médicaments anti-cancéreux approuvés entre 2000 et 2015 pour le traitement d'une tumeur solide. Nous avons montré (1) la faible valeur des récents médicaments anti-cancéreux, (2) l'absence de relation entre le prix et la valeur de ces médicaments et (3) l'absence de différence de bénéfice entre médicaments de médecine personnalisée et médicaments classiques. En conclusion, la présence de biomarqueurs prédictifs dans le label des médicaments---souvent citée comme critère de succès de la médecine personnalisée---est pour l'instant restreinte en grande partie à l'oncologie. Le niveau de preuve pour l'utilité clinique est souvent inconnu car les études sont restreintes à un sous-groupe de patients positifs pour le biomarqueur dès les phases initiales du développement du médicament. Enfin, seul un tiers des médicaments anti-cancéreux approuvés par la FDA entre 2000 et 2015 ont un bénéfice cliniquement pertinent, sans différence de bénéfice clinique entre les médicaments avec et sans biomarqueur et sans relation entre le prix et le bénéfice de ces médicamentsPersonalized medicine represents great expectations and hopes in oncology. This approach aims to adapt treatments to the personal characteristics of the patient, mainly genetic biomarkers. In our first work, we analyzed all the FDA-approved drugs with a pharmacogenetic biomarker in their label and showed (1) that oncology represented one-third of the drugs with a biomarker in their label and (2) a significant portion of oncology drugs mentioned the biomarker to require a biomarker test, contrary to other therapeutic areas. Our second work analyzed the clinical trials submitted to the FDA for the approval of targeted therapies for which there was a indication restricted to biomarker-positive patients. We conclude that in two-thirds of the cases, the use of the biomarker to select the patients to be treated was based on the results of the clinical trials restricted to the biomarker-positive patients. Thus, in these cases, there was no clinical evidence to conclude to a treatment-by-biomarker interaction. For our third work, we mapped all the trials recorded on the US ClinicalTrials.gov registry for anti-cancer drugs with a biomarker labeling. We found very important variations between drugs in the use of enriched trials and in testing of the drug in several indications or with several predictive biomarkers. In our last work, we examined the benefit of anti-cancer drugs in a context of very significant price increases and the recent publication of two scales by the European and American oncology societies (ESMO and ASCO). We analyzed the benefit of all anti-cancer drugs approved between 2000 and 2015 for the treatment of a solid tumor. We have shown (1) the low value of recent anti-cancer drugs, (2) the lack of relationship between the price and the value of these drugs, and (3) the lack of difference of benefice between personalized and “classical” medicines. In conclusion, the presence of predictive biomarkers in the label of drugs --- often cited as a criterion of success of personalized medicine --- is, at least for now, being restricted in large part to oncology. The level of evidence for clinical utility is often unknown because studies are restricted to the subgroup of biomarker-positive patients from the initial stages of the drug development. Finally, only one third of the anti-cancer drugs approved by the FDA between 2000 and 2015 have meaningful clinical benefit and there is no difference in clinical benefit between drugs with and without biomarkers and no relation between the price and the benefit of anti-cancer drugs
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Ozakin, Cigdem. "On The Expected Value Of The Linear Complexity Of Periodic Sequences." Master's thesis, METU, 2004. http://etd.lib.metu.edu.tr/upload/12605541/index.pdf.
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In cryptography, periodic sequences with terms in F2 are used almost everywhere. These sequences should have large linear complexity to be cryptographically strong. In fact, the linear complexity of a sequence should be close to its period. In this thesis, we study the expected value for N-periodic sequences with terms in the finite field Fq. This study is entirely devoted to W. Meidl and Harald Niederreiter&rsquos paper which is &ldquo
On the Expected Value of the Linear Complexity and the k-Error Linear Complexity of Periodic Sequences&rdquo
We only expand this paper, there is no improvement. In this paper there are important theorems and results about the expected value of linear complexity of periodic sequences.
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Rix, Nicolas, and Felix Stamm. "Describing the Strategic Value Creation Process in Corporate Venture Capital : The Importance of Building Interpersonal Relationships: A Case Study of Husqvarna." Thesis, Jönköping University, Internationella Handelshögskolan, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48880.
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Background and Purpose: In the past years, Corporate Venture Capital (CVC) investments have substantially gained relevance. Corporations engage in this practice to reap strategic benefits that are usually only associated with entrepreneurial ventures and thereby drive innovation. While the success of CVC investments is undisputed, scholars have failed to provide a full description of the process that leads to the creation of strategic value for corporations. Therefore, we want to investigate the strategic value creation process in CVC and build a comprehensive framework thereof. The research question is thus: What is the process through which corporations create strategic value in CVC investments? Methodology: In line with pragmatism, we chose the methods best suited to answer the research question: Primary data will be obtained in face to face interviews with key individuals involved in the strategic value creation process in Husqvarna Group Ventures. Following methods from Morse (1994) and Alvesson & Kärreman (2011), we then analyse the data in a dialogue with our frame of reference. After the identification of a breakdown, an unexpected result that cannot be explained by current academia, we continue to build the framework applying two interpretive repertoires. To do so, we combine our findings with the fragmented existing literature to depict the strategic value creation process. Findings: We find that scholars have overlooked the complexity of the knowledge transfer, which is an integral part of strategic value creation. The CVC unit cannot directly access knowledge in their portfolio firms; instead, an active and involved effort needs to be made by the corporate to create learning opportunities, which can then be transformed into strategic value. The key to accessing knowledge can be found in what we call the knowledge sharing mechanism: An intricate interplay of relationships between the CVC unit and the portfolio firm. We find that corporates significantly commit to activities to build an environment that facilitates voluntary, reciprocal knowledge sharing. Conclusion: Business units must establish and maintain interpersonal relationships with their portfolio firms to meet corporate objectives of innovation and strategic value creation through CVC. The relationship acts a channel for the knowledge transfer, and by extension, as an enabler of strategic value creation. We fill a gap in the existing literature and provide an all-encompassing framework depicting the strategic value creation process of CVC investments with a focus on the relationships between the CVC unit and the portfolio firm. Researchers have neglected this aspect until now.
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Tuhovčák, Ján. "Vývoj simulačního nástroje pro semi-hermetický kompresor s cílem zlepšení účinnosti." Doctoral thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-369381.
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Compressors are widely used across the all technical fields and current pressure on ecology increases the demand for more effective compressor with economical operation costs. The reasons for inefficiencies must be identified during the development process of a new compressor, where simulation tools might become very useful. There are many different tools for compressor analysis and choosing the right one is mostly dependent on the level of detail that must be analyzed. Models based on energy balance seem to be appropriate when the global parameters of a compressor are demanded. These models offer quick results with reasonable degree of accuracy in terms of basic compressor characteristics. The goal of this thesis is to develop such a simulation tool for a reciprocating compressor. The tool can predict compressor behavior based on compressor dimensions and valve properties. The processes inside the cylinder and heat transfer between the components of a compressor are analyzed using energy balance equation. Simulation tools were verified and experimentally validated using two different types of compressors, therefore they might be used for any reciprocating compressor under some conditions. Mathematical solution was developed in Matlab and therefore it is possible to add new sub-models or to couple the actual model with other simulation tools. This work also contains an analysis of heat transfer models used to predict heat transfer coefficient inside the cylinder and comparison with complex numerical approach. Impact of heat transfer on the compressor efficiency was evaluated too.
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Tom, Jonathan D. (Jonathan David) 1966. "Evaluating foreign Build-Operate-Transfer (BOT) projects using the adjusted net present value (ANPV) method : Thailand's Second Stage Expressway (SES)." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/8960.
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Thesis (M.C.P. and S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, September 1999.Includes bibliographical references (leaves 166-168).
Accurately incorporating country risks in project evaluation is a complicated process. This thesis presents an evaluation framework, based on a variation of the standard adjusted net present value (ANPV) method, that provides better information about the sources of a foreign project's value and integrates country risks into the evaluation process without distorting the project's intrinsic value. The first half of this thesis focuses on the development of an ANPV framework that is suitable for evaluating foreign projects. Specific guidelines are established to determine whether country risks should be reflected primarily in the project's cash flows or in its discount rate. The second half applies this framework to a privately financed toll road project in Thailand, the Second Stage Expressway (SES). The SES is found to be economically viable even under the most pessimistic scenario, attesting to the project's resilience to country risks. More importantly, the ANPV framework reveals the key sources of the project's value, particularly showing its heavy reliance on a government subsidy for site acquisition. This modified ANPV framework serves as a effective screening device for evaluating the economic worth of foreign projects, particularly Build- Operate- Transfer (BOT) projects. Compared to the NPV, the ANPV framework is a preferred method since it avoids the use of a single discount rate which may distort a foreign project's true economic value. The ANPV framework's use of multiple discount rates and consistent approach to accommodating country risks prevent apparently risky foreign projects from being inadvertently rejected.
by Jonathan D. Tom.
M.C.P.and S.M.