Optimization of Transfer Pricing in a Recession with Reflection on Croatian Situation

Countries in recession, among them Croatia, have lower tax revenues as a result of unfavorable economic situation, which is decrease of the economic activities and unemployment. The global tax base has decreased. In order to create larger state revenues, states use the institute of tax authorities. By controlling transfer pricing in the international companies and using certain techniques, tax authorities can create greater tax obligations for the companies in a short period of time.

Cardiopulmonary Exercise Testing in Young Asthmatic Children Ages 6-10 Years Old

The aim of this study was to establish the feasibility of a minute incremental exercise testing protocol in young asthma children. Twenty-two children with clinically diagnosed mild to moderate asthma volunteered to participate. The maximum incremental exercise test was performed using a cycle ergometer with an electromagnetic braking. A warm-up unloaded for 2 minutes then the workload was started at 40 watts for 2 minutes, and then stepwise increments of 8 watts per 2 minutes were applied. The pedaling frequency was set at 50 rpm. Ventilation and gas exchange were measured with a breath-by-breath automatic metabolic measurement system. Results showed that this test was well tolerated by all asthmatic children. Most of the children reached the VO2 plateau and satisfied the criteria for maximal respiratory exchange ratio of ≥ 1. This Study demonstrated that this testing protocol was suitable for young asthmatic children.

Progressive Strategy of Milling by means of Tool Axis Inclination Angle

This work deals with problems of tool axis inclination angles in ball-end milling. Tool axis inclination angle contributes to improvement of functional surface properties (surface integrity - surface roughness, residual stress, micro hardness, etc.), decreasing cutting forces and improving production. By milling with ball-end milling tool, using standard way of cutting, when work piece and cutting tool contain right angle, we have zero cutting speed on edge. At this point cutting tool only pushes material into the work piece. Here we can observe the following undesirable effects - chip contraction, increasing of cutting temperature, increasing vibrations or creation of built-up edge. These effects have negative results – low quality of surface and decreasing of tool life (in the worse case even it is pinching out). These effects can be eliminated with the tilt of cutting tool or tilt of work piece.

Identification of Aquatic and Semi aquatic Birds of Sattarkhan Lake (East Azerbaijan- Iran)

Aquatic and semi aquatic birds as a group are suited to feed and breed in environments in which water forms a fundamental part. These birds are biological indicator in aquatic environment, because these birds belong to the top level of food chain in aquatic ecosystems. There are 61 species in 14 families of aquatic and semi aquatic birds in Iran. The birds of the Sattarkhan Lake belong to 16 species in 8 families which include 26.2 percent of total Aquatic and semi aquatic bird species and 57% of Aquatic and semi aquatic bird's family of Iran. Study was carried out monthly at Sattarkhan Lake show the existence of Phalacrocorax carbo, Ardea cinerea, Egretta alba, Egretta garzetta, Bubulcus ibis, Botaurus stellaris, Sterna hirundo, Chlidonias leucopterus, Larus minutus, Larus argentatus, Larus ridibunbus, Alcedo atthis, Ciconia ciconia, Plegadis falcinellus, Circus aeruginosus, Corvus frugilegus

3DARModeler: a 3D Modeling System in Augmented Reality Environment

This paper describes a 3D modeling system in Augmented Reality environment, named 3DARModeler. It can be considered a simple version of 3D Studio Max with necessary functions for a modeling system such as creating objects, applying texture, adding animation, estimating real light sources and casting shadows. The 3DARModeler introduces convenient, and effective human-computer interaction to build 3D models by combining both the traditional input method (mouse/keyboard) and the tangible input method (markers). It has the ability to align a new virtual object with the existing parts of a model. The 3DARModeler targets nontechnical users. As such, they do not need much knowledge of computer graphics and modeling techniques. All they have to do is select basic objects, customize their attributes, and put them together to build a 3D model in a simple and intuitive way as if they were doing in the real world. Using the hierarchical modeling technique, the users are able to group several basic objects to manage them as a unified, complex object. The system can also connect with other 3D systems by importing and exporting VRML/3Ds Max files. A module of speech recognition is included in the system to provide flexible user interfaces.

The Effect of Response Feedback on Performance of Active Controlled Nonlinear Frames

The effect of different combinations of response feedback on the performance of active control system on nonlinear frames has been studied in this paper. To this end different feedback combinations including displacement, velocity, acceleration and full response feedback have been utilized in controlling the response of an eight story bilinear hysteretic frame which has been subjected to a white noise excitation and controlled by eight actuators which could fully control the frame. For active control of nonlinear frame Newmark nonlinear instantaneous optimal control algorithm has been used which a diagonal matrix has been selected for weighting matrices in performance index. For optimal design of active control system while the objective has been to reduce the maximum drift to below the yielding level, Distributed Genetic Algorithm (DGA) has been used to determine the proper set of weighting matrices. The criteria to assess the effect of each combination of response feedback have been the minimum required control force to reduce the maximum drift to below the yielding drift. The results of numerical simulation show that the performance of active control system is dependent on the type of response feedback where the velocity feedback is more effective in designing optimal control system in comparison with displacement and acceleration feedback. Also using full feedback of response in controller design leads to minimum control force amongst other combinations. Also the distributed genetic algorithm shows acceptable convergence speed in solving the optimization problem of designing active control systems.

Effect of Butachlor on the Microbial Population of Direct Sown Rice

Field experiments were conducted at Annamalai University Experimental Farm, Department of Agronomy; to device suitable weed control measures for direct seeded puddled rice and to study the effect of the weed control measures on the soil microbial population. The treatments comprised of incorporation of pressmud @ 6.25 t ha-1 and application of herbicide butachlor @1.5 kg a. i. ha- 1 with and without safener 4 days after sowing (DAS), 8 DAS alone and also in conjunction with hand weeding at 30 DAS. Hand weeding twice and a weedy check were also maintained. At maximum tillering stage, the population of bacteria was significantly reduced by butachlor application. The injury to microbes caused by herbicide disappeared with the advancement of crop's age and at flowering stage of crop, there was no significant difference among the treatments. The fungal and actinomycetes population remained unaltered by weed control treatments at both the stages of observation.

Capacity of Overloaded DS-CDMA System on Rayleigh Fading Channel with Timing Error

The number of users supported in a DS-CDMA cellular system is typically less than spreading factor (N), and the system is said to be underloaded. Overloading is a technique to accommodate more number of users than the spreading factor N. In O/O overloading scheme, the first set is assigned to the N synchronous users and the second set is assigned to the additional synchronous users. An iterative multistage soft decision interference cancellation (SDIC) receiver is used to remove high level of interference between the two sets. Performance is evaluated in terms of the maximum number acceptable users so that the system performance is degraded slightly compared to the single user performance at a specified BER. In this paper, the capacity of CDMA based O/O overloading scheme is evaluated with SDIC receiver. It is observed that O/O scheme using orthogonal Gold codes provides 25% channel overloading (N=64) for synchronous DS-CDMA system on an AWGN channel in the uplink at a BER of 1e-5.For a Rayleigh faded channel, the critical capacity is 40% at a BER of 5e-5 assuming synchronous users. But in practical systems, perfect chip timing is very difficult to maintain in the uplink.. We have shown that the overloading performance reduces to 11% for a timing synchronization error of 0.02Tc for a BER of 1e-5.

Frequency Offset Estimation Schemes Based On ML for OFDM Systems in Non-Gaussian Noise Environments

In this paper, frequency offset (FO) estimation schemes robust to the non-Gaussian noise environments are proposed for orthogonal frequency division multiplexing (OFDM) systems. First, a maximum-likelihood (ML) estimation scheme in non-Gaussian noise environments is proposed, and then, the complexity of the ML estimation scheme is reduced by employing a reduced set of candidate values. In numerical results, it is demonstrated that the proposed schemes provide a significant performance improvement over the conventional estimation scheme in non-Gaussian noise environments while maintaining the performance similar to the estimation performance in Gaussian noise environments.

Influence of Reaction Temperature and Water Content on Wheat Straw Pyrolysis

The aim of this study was to investigate the influence of reaction temperature and wheat straw moisture content on the pyrolysis product yields, in the temperature range of 475-575 °C. Samples of straw with moisture contents from 1.5 wt % to 15.0 wt % were fed to a bench scale Pyrolysis Centrifuge Reactor (PCR). The experimental results show that the changes in straw moisture content have no significant effect on the distribution of pyrolysis product yields. The maximum bio-oil yields approximately 60 (wt %, on dry ash free feedstock basis) was observed around 525 °C - 550 °C for all straw moisture levels. The water content in the wet straw bio-oil was the highest. The heating value of bio-oil and solid char were measured and the percentages of its energy distribution were calculated. The energy distributions of bio-oil, char and gas were 56- 69 % 24-33 %, and 2-19 %, respectively.

The Mutated Distance between Two Mixture Trees

The evolutionary tree is an important topic in bioinformation. In 2006, Chen and Lindsay proposed a new method to build the mixture tree from DNA sequences. Mixture tree is a new type evolutionary tree, and it has two additional information besides the information of ordinary evolutionary tree. One of the information is time parameter, and the other is the set of mutated sites. In 2008, Lin and Juan proposed an algorithm to compute the distance between two mixture trees. Their algorithm computes the distance with only considering the time parameter between two mixture trees. In this paper, we proposes a method to measure the similarity of two mixture trees with considering the set of mutated sites and develops two algorithm to compute the distance between two mixture trees. The time complexity of these two proposed algorithms are O(n2 × max{h(T1), h(T2)}) and O(n2), respectively

VaR Forecasting in Times of Increased Volatility

The paper evaluates several hundred one-day-ahead VaR forecasting models in the time period between the years 2004 and 2009 on data from six world stock indices - DJI, GSPC, IXIC, FTSE, GDAXI and N225. The models model mean using the ARMA processes with up to two lags and variance with one of GARCH, EGARCH or TARCH processes with up to two lags. The models are estimated on the data from the in-sample period and their forecasting accuracy is evaluated on the out-of-sample data, which are more volatile. The main aim of the paper is to test whether a model estimated on data with lower volatility can be used in periods with higher volatility. The evaluation is based on the conditional coverage test and is performed on each stock index separately. The primary result of the paper is that the volatility is best modelled using a GARCH process and that an ARMA process pattern cannot be found in analyzed time series.

Comparing the Performance of the Particle Swarm Optimization and the Genetic Algorithm on the Geometry Design of Longitudinal Fin

In the present work, the performance of the particle swarm optimization and the genetic algorithm compared as a typical geometry design problem. The design maximizes the heat transfer rate from a given fin volume. The analysis presumes that a linear temperature distribution along the fin. The fin profile generated using the B-spline curves and controlled by the change of control point coordinates. An inverse method applied to find the appropriate fin geometry yield the linear temperature distribution along the fin corresponds to optimum design. The numbers of the populations, the count of iterations and time to convergence measure efficiency. Results show that the particle swarm optimization is most efficient for geometry optimization.

High-rate Wastewater Treatment by a Shaft-type Activated Sludge Reactor

A shaft-type activated sludge reactor has been developed in order to study the feasibility of high-rate wastewater treatment. The reactor having volume of about 14.5 L was operated with the acclimated mixed activated sludge under batch and continuous mode using a synthetic wastewater as feed. The batch study was performed with varying chemical oxygen demand (COD) concentrations of 1000–3500 mg·L-1 for a batch period up to 9 h. The kinetic coefficients: Ks, k, Y and kd were obtained as 2040.2 mg·L-1 and 0.105 h-1, 0.878 and 0.0025 h-1 respectively from Monod-s approach. The continuous study showed a stable and steady state operation for a hydraulic retention time (HRT) of 8 h and influent COD of about 1000 mg·L-1. A maximum COD removal efficiency of about 80% was attained at a COD loading rate and food-tomicroorganism (F/M) ratio (COD basis) of 3.42 kg·m-3d-1 and 1.0 kg·kg-1d-1 respectively under a HRT of 8 h. The reactor was also found to handle COD loading rate and F/M ratio of 10.8 kg·m-3d-1 and 2.20 kg·kg-1d-1 respectively showing a COD removal efficiency of about 46%.

Study on the Optimization of Completely Batch Water-using Network with Multiple Contaminants Considering Flow Change

This work addresses the problem of optimizing completely batch water-using network with multiple contaminants where the flow change caused by mass transfer is taken into consideration for the first time. A mathematical technique for optimizing water-using network is proposed based on source-tank-sink superstructure. The task is to obtain the freshwater usage, recycle assignments among water-using units, wastewater discharge and a steady water-using network configuration by following steps. Firstly, operating sequences of water-using units are determined by time constraints. Next, superstructure is simplified by eliminating the reuse and recycle from water-using units with maximum concentration of key contaminants. Then, the non-linear programming model is solved by GAMS (General Algebra Model System) for minimum freshwater usage, maximum water recycle and minimum wastewater discharge. Finally, numbers of operating periods are calculated to acquire the steady network configuration. A case study is solved to illustrate the applicability of the proposed approach.

Analytical and Experimental Study on the Effect of Air-Core Coil Parameters on Magnetic Force Used in a Linear Optical Scanner

Today air-core coils (ACC) are a viable alternative to ferrite-core coils in a range of applications due to their low induction effect. An analytical study was carried out and the results were used as a guide to understand the relationship between the magnet-coil distance and the resulting attractive magnetic force. Four different ACC models were fabricated for experimental study. The variation in the models included the dimensions, the number of coil turns and the current supply to the coil. Comparison between the analytical and experimental results for all the models shows an average discrepancy of less than 10%. An optimized ACC design was selected for the scanner which can provide maximum magnetic force.

Movement of Location of Tip Vortex Cavitation along Blade Edge due to Reduction of Flow Rate in an Axial Pump

Tip vortex cavitation is one of well known patterns of cavitation phenomenon which occurs in axial pumps. This pattern of cavitation occurs due to pressure difference between the pressure and suction sides of blades of an axial pump. Since the pressure in the pressure side of the blade is higher than the pressure in its suction side, thus a very small portion of liquid flow flows back from pressure side to the suction side. This fact is cause of tip vortex cavitation and gap cavitation that may occur in axial pumps. In this paper the results of our experimental investigation about movement of tip vortex cavitation along blade edge due to reduction of pump flow rate in an axial pump is reported. Results show that reduction of pump flow rate in conjunction with increasing of outlet pressure causes movement of tip vortex cavitation along blade edge towards the blade tip. Results also show that by approaching tip vortex cavitation to the blade tip, vortex tip pattern of cavitation replaces with a cavitation phenomenon on the blade tip. Furthermore by further reduction of pump flow rate and increasing of outlet pressure, an unstable cavitation phenomenon occurs between each blade leading edge and the next blade trailing edge.

Simulation Tools for Fixed Point DSP Algorithms and Architectures

This paper presents software tools that convert the C/Cµ floating point source code for a DSP algorithm into a fixedpoint simulation model that can be used to evaluate the numericalperformance of the algorithm on several different fixed pointplatforms including microprocessors, DSPs and FPGAs. The tools use a novel system for maintaining binary point informationso that the conversion from floating point to fixed point isautomated and the resulting fixed point algorithm achieves maximum possible precision. A configurable architecture is used during the simulation phase so that the algorithm can produce a bit-exact output for several different target devices.

Stability of Alliances between Service Providers

Three service providers in competition, try to optimize their quality of service / content level and their service access price. But, they have to deal with uncertainty on the consumers- preferences. To reduce their uncertainty, they have the opportunity to buy information and to build alliances. We determine the Shapley value which is a fair way to allocate the grand coalition-s revenue between the service providers. Then, we identify the values of β (consumers- sensitivity coefficient to the quality of service / contents) for which allocating the grand coalition-s revenue using the Shapley value guarantees the system stability. For other values of β, we prove that it is possible for the regulator to impose a per-period interest rate maximizing the market coverage under equal allocation rules.

Effect of Interior Brick-infill Partitions on the Progressive Collapse Potential of a RC Building: Linear Static Analysis Results

Interior brick-infill partitions are usually considered as non-structural components, and only their weight is accounted for in practical structural design. In this study, the brick-infill panels are simulated by compression struts to clarify their effect on the progressive collapse potential of an earthquake-resistant RC building. Three-dimensional finite element models are constructed for the RC building subjected to sudden column loss. Linear static analyses are conducted to investigate the variation of demand-to-capacity ratio (DCR) of beam-end moment and the axial force variation of the beams adjacent to the removed column. Study results indicate that the brick-infill effect depends on their location with respect to the removed column. As they are filled in a structural bay with a shorter span adjacent to the column-removed line, more significant reduction of DCR may be achieved. However, under certain conditions, the brick infill may increase the axial tension of the two-span beam bridging the removed column.