Abstract: State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and the split between legal and illegal market. The legal alcohol sales decreased by almost 50% (by volume), consequentially having negative effect on the State revenues from VAT and excise tax. Estimated results for 2010 are indicating 54 million € decrease in VAT, excise tax and other taxes versus 2008 (excise tax -19 million €, VAT -30 million €, other taxes -5 million €). The paper aims to analyze impact of the increase in excise tax on consumption patterns, State revenues and competitiveness of the local companies to draw up proposals for the state authorities regarding more effective tax policies. The analysis reveals a relationship between excise tax rate, illegal alcohol market and State revenues. The results can be used to improve excise tax system and effectiveness in Latvia.
Abstract: This paper describes the design and modeling
procedure of a novel 5-phase segment type switched reluctance motor
(ST-SRM) under simultaneous two-phase (bipolar) excitation of
windings. The rotor cores of ST-SRM are embedded in an aluminum
block as well as to improve the performance characteristics. The
magnetic circuit of the produced ST-SRM is constructed so that the
magnetic flux paths are short and exclusive to each phase, thereby
minimizing the commutation switching and eddy current losses in the
laminations. The design and simulation principles presented apply
primarily to conventional SRM and ST-SRM. It is proved that the
novel 5-phase switched reluctance motor under two-phase excitation
is superior among the criteria used in comparison. The purposed
model is particularly well suited for high torque and weight
constrained applications such as automobiles, aerospace and military
applications.
Abstract: As the use of registration packages spreads, the number of the aligned image pairs in image databases (either by manual or automatic methods) increases dramatically. These image pairs can serve as a set of training data. Correspondingly, the images that are to be registered serve as testing data. In this paper, a novel medical image registration method is proposed which is based on the a priori knowledge of the expected joint intensity distribution estimated from pre-aligned training images. The goal of the registration is to find the optimal transformation such that the distance between the observed joint intensity distribution obtained from the testing image pair and the expected joint intensity distribution obtained from the corresponding training image pair is minimized. The distance is measured using the divergence measure based on Tsallis entropy. Experimental results show that, compared with the widely-used Shannon mutual information as well as Tsallis mutual information, the proposed method is computationally more efficient without sacrificing registration accuracy.
Abstract: This research study aims to identify the impact of two
factors –growth and competitive strategies- on a set of building
production innovation strategies. It was conducted a questionery
survey to collect data from construction professionals and it was
asked them the importance level of predicted innovation strategies for
corporate strategies. Multiple analysis of variance (MANOVA) was
employed to see the main and interaction effects of corporate
strategies on building innovation strategies. The results indicate that
growth strategies such as entering in a new a market or new project
types has a greater effect on innovation strategies rather than
competitive strategies such as cost leadership or differentiation
strategies. However the interaction effect of competitive strategies
and growth strategies on innovation strategies is much bigger than
the only effect of competitive strategies. It was also analyzed the
descriptive statistics of innovation strategies for different competitive
and growth strategy types.
Abstract: We present new finite element methods for Helmholtz and Maxwell equations on general three-dimensional polyhedral meshes, based on domain decomposition with boundary elements on the surfaces of the polyhedral volume elements. The methods use the lowest-order polynomial spaces and produce sparse, symmetric linear systems despite the use of boundary elements. Moreover, piecewise constant coefficients are admissible. The resulting approximation on the element surfaces can be extended throughout the domain via representation formulas. Numerical experiments confirm that the convergence behavior on tetrahedral meshes is comparable to that of standard finite element methods, and equally good performance is attained on more general meshes.
Abstract: In this study we focus on improvement performance
of a cue based Motor Imagery Brain Computer Interface (BCI). For
this purpose, data fusion approach is used on results of different
classifiers to make the best decision. At first step Distinction
Sensitive Learning Vector Quantization method is used as a feature
selection method to determine most informative frequencies in
recorded signals and its performance is evaluated by frequency
search method. Then informative features are extracted by packet
wavelet transform. In next step 5 different types of classification
methods are applied. The methodologies are tested on BCI
Competition II dataset III, the best obtained accuracy is 85% and the
best kappa value is 0.8. At final step ordered weighted averaging
(OWA) method is used to provide a proper aggregation classifiers
outputs. Using OWA enhanced system accuracy to 95% and kappa
value to 0.9. Applying OWA just uses 50 milliseconds for
performing calculation.
Abstract: The overall objective of this paper is to retrieve soil
surfaces parameters namely, roughness and soil moisture related to
the dielectric constant by inverting the radar backscattered signal
from natural soil surfaces.
Because the classical description of roughness using statistical
parameters like the correlation length doesn't lead to satisfactory
results to predict radar backscattering, we used a multi-scale
roughness description using the wavelet transform and the Mallat
algorithm. In this description, the surface is considered as a
superposition of a finite number of one-dimensional Gaussian
processes each having a spatial scale. A second step in this study
consisted in adapting a direct model simulating radar backscattering
namely the small perturbation model to this multi-scale surface
description. We investigated the impact of this description on radar
backscattering through a sensitivity analysis of backscattering
coefficient to the multi-scale roughness parameters.
To perform the inversion of the small perturbation multi-scale
scattering model (MLS SPM) we used a multi-layer neural network
architecture trained by backpropagation learning rule. The inversion
leads to satisfactory results with a relative uncertainty of 8%.
Abstract: Acetaminophen (Paracetamol) tablets are popular OTC products among patients as analgesics and antipyretics. Paracetamol is marketed by a lot of suppliers around the world. The aim of the present investigation was to compare between many types of paracetamol tablets obtained from different suppliers (six brands produced by different pharmaceutical companies in middle east countries, and Panadol® manufactured in Ireland), by different quality control tests according to USP pharmacopeia.Using Non official tests-hardness and friability; official tests- disintegration, dissolution, and drug content. Additionally, evaluate the influence of temperatures 4°C, 25°C and 40°C at 75% relative humidity on the stability of the same brands in their original packaging has been conducted for two months. The results revealed that all paracetamol tablet brands complied with the official USP specifications. In conclusion, paracetamol tablets preferred to be stored at 25°C. All the tested brands being biopharmaceutically and chemically equivalent.
Abstract: In data mining, the association rules are used to find
for the associations between the different items of the transactions
database. As the data collected and stored, rules of value can be found
through association rules, which can be applied to help managers
execute marketing strategies and establish sound market frameworks.
This paper aims to use Fuzzy Frequent Pattern growth (FFP-growth)
to derive from fuzzy association rules. At first, we apply fuzzy
partition methods and decide a membership function of quantitative
value for each transaction item. Next, we implement FFP-growth
to deal with the process of data mining. In addition, in order to
understand the impact of Apriori algorithm and FFP-growth algorithm
on the execution time and the number of generated association
rules, the experiment will be performed by using different sizes of
databases and thresholds. Lastly, the experiment results show FFPgrowth
algorithm is more efficient than other existing methods.
Abstract: Interactive web-based computer simulations are
needed by the medical community to replicate the experience of
surgical procedures as closely and realistically as possible without
the need to practice on corpses, animals and/or plastic models. In this
paper, we offer a review on current state of the research on
simulations of surgical threads, identify future needs and present our
proposed plans to meet them. Our goal is to create a physics-based
simulator, which will predict the behavior of surgical thread when
subjected to conditions commonly encountered during surgery. To
that end, we will i) develop three dimensional finite element models
based on the Cosserat theory of elasticity ii) test and feedback results
with the medical community and iii) develop a web-based user
interface to run/command our simulator and visualize the results. The
impacts of our research are that i) it will contribute to the
development of a new generation of training for medical school
students and ii) the simulator will be useful to expert surgeons in
developing new, better and less risky procedures.
Abstract: Different techniques for estimating seasonal water
use from soil profile water depletion frequently do not account for
flux below the root zone. Shallow water table contribution to supply
crop water use may be important in arid and semi-arid regions.
Development of predictive root uptake models, under influence of
shallow water table makes it possible for planners to incorporate
interaction between water table and root zone into design of irrigation
projects. A model for obtaining soil moisture depletion from root
zone and water movement below it is discussed with the objective to
determine impact of shallow water table on seasonal moisture
depletion patterns under water table depth variation, up to the bottom
of root zone. The role of different boundary conditions has also been
considered. Three crops: Wheat (Triticum aestivum), Corn (Zea
mays) and Potato (Solanum tuberosum), common in arid & semi-arid
regions, are chosen for the study. Using experimentally obtained soil
moisture depletion values for potential soil moisture conditions,
moisture depletion patterns using a non linear root uptake model have
been obtained for different water table depths. Comparative analysis
of the moisture depletion patterns under these conditions show a wide
difference in percent depletion from different layers of root zone
particularly top and bottom layers with middle layers showing
insignificant variation in moisture depletion values. Moisture
depletion in top layer, when the water table rises to root zone
increases by 19.7%, 22.9% & 28.2%, whereas decrease in bottom
layer is 68.8%, 61.6% & 64.9% in case of wheat, corn & potato
respectively. The paper also discusses the causes and consequences
of increase in moisture depletion from top layers and exceptionally
high reduction in bottom layer, and the possible remedies for the
same. The numerical model developed for the study can be used to
help formulating irrigation strategies for areas where shallow
groundwater of questionable quality is an option for crop production.
Abstract: In this paper, we propose APO, a new packet scheduling
scheme with Quality of Service (QoS) support for hybrid of
real and non-real time services in HSDPA networks. The APO
scheduling algorithm is based on the effective channel anticipation
model. In contrast to the traditional schemes, the proposed method is
implemented based on a cyclic non-work-conserving discipline.
Simulation results indicated that proposed scheme has good
capability to maximize the channel usage efficiency in compared to
another exist scheduling methods. Simulation results demonstrate the
effectiveness of the proposed algorithm.
Abstract: Most agricultural crops cultivated in Brazil are highly
nutrient demanding. Brazilian soils are generally acidic with low base
saturation and available nutrients. Demand for fertilizer application
has increased because the national agricultural sector expansion. To
improve productivity without environmental impact, there is the need
for the utilization of novel procedures and techniques to optimize
fertilizer application. This includes the digital soil mapping and GIS
application applied to mapping in different scales. This paper is
based on research, realized during 2005 to 2010 by Brazilian
Corporation for Agricultural Research (EMBRAPA) and its partners.
The purpose was to map soil fertility in national and regional scales.
A soil profile data set in national scale (1:5,000,000) was constructed
from the soil archives of Embrapa Soils, Rio de Janeiro and in the
regional scale (1:250,000) from COMIGO Cooperative soil data set,
Rio Verde, Brazil. The mapping was doing using ArcGIS 9.1 tools
from ESRI.
Abstract: The relation between taxation states and foreign direct
investment has been studied for several perspectives and with states
of different levels of development. Usually it's only considered the
impact of tax level on the foreign direct investment volume. This
paper enhances this view by assuming that multinationals companies
(MNC) can use transfer prices systems and have got investment
timing flexibility. Thus, it evaluates the impact of the use of
international transfer pricing systems on the states- policy and on the
investment timing of the multinational companies. In uncertain
business environments (with periodical release of news), the
investment can increase if MNC detain investment delay options.
This paper shows how tax differentials can attract foreign direct
investments (FDI) and influence MNC behavior. The equilibrium is
set in a global environment where MNC can shift their profits
between states depending on the corporate tax rates. Assuming the
use of transfer pricing schemes, this paper confirms the relationship
between MNC behavior and the release of new business news.
Abstract: The studies concerned an effect of six variants of ion
exchange substrate (nutrient carriers with a different potential impact
on pH of soil solution) on vegetation of orchard grass during two
different periods (42 and 84 days). In the pot experiment plants were
grown on sand (model of degraded soil) and six mixtures of sand and
2% (v/v) additions of particular variants of ion exchange substrate
(with pH ranged from 5.5 to 8.0). The study results showed that the
addition of the substrate at pH=6.5 caused the highest increase in
plant yield after shorter vegetation period whereas the addition of the
substrate at pH=5.5 increased dry stem and root biomass of orchard
grass after longer vegetation period. Thus, the ion exchange substrate
at pH=6.5 can be recommended for restoration of exhausted soils
when shorter vegetation period is planned; the ion exchange substrate
at pH=5.5 can be used for the same purpose when longer periods of
vegetative growth are considered.
Abstract: In this paper the optimal control strategy for
Permanent Magnet Synchronous Motor (PMSM) based drive system
is presented. The designed full optimal control is available for speed
operating range up to base speed. The optimal voltage space-vector
assures input energy reduction and stator loss minimization,
maintaining the output energy in the same limits with the
conventional PMSM electrical drive. The optimal control with three
components is based on the energetically criteria and it is applicable
in numerical version, being a nonrecursive solution. The simulation
results confirm the increased efficiency of the optimal PMSM drive.
The properties of the optimal voltage space vector are shown.
Abstract: This paper presents a technique for diagnosis of the abdominal aorta aneurysm in magnetic resonance imaging (MRI) images. First, our technique is designed to segment the aorta image in MRI images. This is a required step to determine the volume of aorta image which is the important step for diagnosis of the abdominal aorta aneurysm. Our proposed technique can detect the volume of aorta in MRI images using a new external energy for snakes model. The new external energy for snakes model is calculated from Law-s texture. The new external energy can increase the capture range of snakes model efficiently more than the old external energy of snakes models. Second, our technique is designed to diagnose the abdominal aorta aneurysm by Bayesian classifier which is classification models based on statistical theory. The feature for data classification of abdominal aorta aneurysm was derived from the contour of aorta images which was a result from segmenting of our snakes model, i.e., area, perimeter and compactness. We also compare the proposed technique with the traditional snakes model. In our experiment results, 30 images are trained, 20 images are tested and compared with expert opinion. The experimental results show that our technique is able to provide more accurate results than 95%.
Abstract: An on chip low drop out voltage regulator that
employs elegant compensation scheme is presented in this paper. The
novelty in this design is that the device parasitic capacitances are
exploited for compensation at different loads. The proposed LDO is
designed to provide a constant voltage of 1.2V and is implemented in
UMC 180 nano meter CMOS technology. The voltage regulator
presented improves stability even at lighter loads and enhances line
and load regulation.
Abstract: This paper investigates the problem of sampling from transactional data streams. We introduce CFISDS as a content based sampling algorithm that works on a landmark window model of data streams and preserve more informed sample in sample space. This algorithm that work based on closed frequent itemset mining tasks, first initiate a concept lattice using initial data, then update lattice structure using an incremental mechanism.Incremental mechanism insert, update and delete nodes in/from concept lattice in batch manner. Presented algorithm extracts the final samples on demand of user. Experimental results show the accuracy of CFISDS on synthetic and real datasets, despite on CFISDS algorithm is not faster than exist sampling algorithms such as Z and DSS.
Abstract: Generalized Center String (GCS) problem are
generalized from Common Approximate Substring problem
and Common substring problems. GCS are known to be
NP-hard allowing the problems lies in the explosion of
potential candidates. Finding longest center string without
concerning the sequence that may not contain any motifs is
not known in advance in any particular biological gene
process. GCS solved by frequent pattern-mining techniques
and known to be fixed parameter tractable based on the
fixed input sequence length and symbol set size. Efficient
method known as Bpriori algorithms can solve GCS with
reasonable time/space complexities. Bpriori 2 and Bpriori
3-2 algorithm are been proposed of any length and any
positions of all their instances in input sequences. In this
paper, we reduced the time/space complexity of Bpriori
algorithm by Constrained Based Frequent Pattern mining
(CBFP) technique which integrates the idea of Constraint
Based Mining and FP-tree mining. CBFP mining technique
solves the GCS problem works for all center string of any
length, but also for the positions of all their mutated copies
of input sequence. CBFP mining technique construct TRIE
like with FP tree to represent the mutated copies of center
string of any length, along with constraints to restraint
growth of the consensus tree. The complexity analysis for
Constrained Based FP mining technique and Bpriori
algorithm is done based on the worst case and average case
approach. Algorithm's correctness compared with the
Bpriori algorithm using artificial data is shown.