A Bayesian model of source monitoring

The Source Monitoring Framework is a promising model of constructive memory, yet fails because it is connectionist and does not allow content tagging. The Dual-Process Signal Detection Model is an improvement because it reduces mnemic qualia to a single memory signal (or degree of belief), but still commits itself to non-discrete representation. By supposing that ‘tagging’ means the assignment of propositional attitudes to aggregates of anemic characteristics informed inductively, then a discrete model becomes plausible. A Bayesian model of source monitoring accounts for the continuous variation of inputs and assignment of prior probabilities to memory content. A modified version of the High-Threshold Dual-Process model is recommended to further source monitoring research.

Tesla motors’ open source revolution: Intellectual property and the carbon crisis

On the 12th June 2014, Elon Musk, the chief executive officer of the electric car manufacturer, Tesla Motors, announced in a blog that ‘all our patents belong to you.’ He explained that the company would adopt an open source philosophy in respect of its intellectual property in order to encourage the development of the industry of electric cars, and address the carbon crisis. Elon Musk made the dramatic, landmark announcement: Yesterday, there was a wall of Tesla patents in the lobby of our Palo Alto headquarters. That is no longer the case. They have been removed, in the spirit of the open source movement, for the advancement of electric vehicle technology.

Development of a switch mode assisted linear amplifier for use as a high fidelity voltage source

Frequency Domain Spectroscopy (FDS) is one of the major techniques used for determining the condition of the cellulose based paper and pressboard components in large oil/paper insulated power transformers. This technique typically makes use of a sinusoidal voltage source swept from 0.1 mHz to 1 kHz. The excitation test voltage source used must meet certain characteristics, such as high output voltage, high fidelity, low noise and low harmonic content. The amplifier used; in the test voltage source; must be able to drive highly capacitive loads. This paper proposes that a switch-mode assisted linear amplifier (SMALA) can be used in the test voltage source to meet these criteria. A three level SMALA prototype amplifier was built to experimentally demonstrate the effectiveness of this proposal. The developed SMALA prototype shows no discernable harmonic distortion in the output voltage waveform, or the need for output filters, and is therefore seen as a preferable option to pulse width modulated digital amplifiers. The lack of harmonic distortion and high frequency switching noise in the output voltage of this SMALA prototype demonstrates its feasibility for applications in FDS, particularly on highly capacitive test objects such as transformer insulation systems.

The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations

In 2013 the OECD released its 15 point Action plan to deal with base erosion and profit shifting (BEPS). In that plan it was recognised that BEPS has a significant effect on developing countries. This is because the lack of tax revenue can lead to a critical underfunding of public investment that would help promote economic growth. To this end, the BEPS project is aimed at ensuring an inclusive approach to take into account not only views of the G20 and OECD countries but also the perspective of developing nations. With this focus in mind and in the context of developing nations, the purpose of this article is to consider a possible solution to profit shifting which occurs under the current transfer pricing regime, with that solution being unitary taxation with formulary apportionment. It does so using the finance sector as a specific case for application. Multinational financial institutions (MNFIs) play a significant role in financing activities of their clients in developing nations. Consistent with the ‘follow-the-client’ phenomenon which explains financial institution expansion, these entities are increasingly profiting from activities associated with this growing market. Further, not only are MNFIs persistent users of tax havens but also, more than other industries, have opportunities to reduce tax through transfer pricing measures. This article establishes a case for an industry specific adoption of unitary taxation with formulary apportionment as a viable alternative to the current regime. It argues that such a model would benefit not only developed nations but also developing nations which are currently suffering the effects of BEPS. In doing so, it considers the practicalities of such an implementation by examining both definitional issues and a possible formula for MNFIs. This article argues that, while there would be implementation difficulties to overcome, the current domestic models of formulary apportionment provide important guidance as to how the unitary business and business activities of MNFIs should be defined as well as factors that should be included in an allocation formula, along with the appropriate weighting. While it would be difficult for developing nations to adopt such a regime, it is argued that it would be no more difficult than addressing issues they face with the current transfer pricing regime. As such, this article concludes that unitary taxation with formulary apportionment is a viable industry specific alternative for MNFIs which would assist developing nations and aid independent fiscal soundness.

Measuring source credibility of social engineering attackers on Facebook

Past research has suggested that social networking sites are the most common source for social engineering-based attacks. Persuasion research shows that people are more likely to obey and accept a message when the source’s presentation appears to be credible. However, many factors can impact the perceived credibility of a source, depending on its type and the characteristics of the environment. Our previous research showed that there are four dimensions of source credibility in terms of social engineering on Facebook: perceived sincerity, perceived competence, perceived attraction, and perceived worthiness. Because the dimensionalities of source credibility as well as their measurement scales can fluctuate from one type of source to another and from one type of context to another, our aim in this study includes validating the existence of those four dimensions toward the credibility of social engineering attackers on Facebook and developing a valid measurement scale for every dimension of them.

Using global formulary apportionment for international profit allocation: The case of Indonesia's mining industry

My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit. The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility. Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against the criteria for a good tax system - equity, efficiency, neutrality and simplicity. This thesis evaluates key issues that arise when implementing a unitary taxation approach with formulary apportionment based on the context of mining multinational firms in Indonesia.

Changes in atmospheric concentrations of polycyclic aromatic hydrocarbons and polychlorinated biphenyls between the 1990s and 2010s in an Australian city and the role of bushfires as a source

Over recent decades, efforts have been made to reduce human exposure to atmospheric pollutants including polycyclic aromatic hydrocarbons (PAHs) and polychlorinated biphenyls (PCBs) through emission control and abatement. Along with the potential changes in their concentrations resulting from these efforts, profiles of emission sources may have also changed over such extended timeframes. However relevant data are quite limited in the Southern Hemisphere. We revisited two sampling sites in an Australian city, where the concentration data in 1994/5 for atmospheric PAHs and PCBs were available. Monthly air samples from July 2013 to June 2014 at the two sites were collected and analysed for these compounds, using similar protocols to the original study. A prominent seasonal pattern was observed for PAHs with elevated concentrations in cooler months whereas PCB levels showed little seasonal variation. Compared to two decades ago, atmospheric concentrations of ∑13 PAHs (gaseous + particle-associated) in this city have decreased by approximately one order of magnitude and the apparent halving time ( t 1 / 2 ) was estimated as 6.2 ± 0.56 years. ∑6 iPCBs concentrations (median value; gaseous + particle-associated) have decreased by 80% with an estimated t 1 / 2 of 11 ± 2.9 years. These trends and values are similar to those reported for comparable sites in the Northern Hemisphere. To characterise emission source profiles, samples were also collected from a bushfire event and within a vehicular tunnel. Emissions from bushfires are suggested to be an important contributor to the current atmospheric concentrations of PAHs in this city. This contribution is more important in cooler months, i.e. June, July and August, and its importance may have increased over the last two decades.

Open source computer-vision based guidance system for UAVs on-board decision making

The use of UAVs for remote sensing tasks; e.g. agriculture, search and rescue is increasing. The ability for UAVs to autonomously find a target and perform on-board decision making, such as descending to a new altitude or landing next to a target is a desired capability. Computer-vision functionality allows the Unmanned Aerial Vehicle (UAV) to follow a designated flight plan, detect an object of interest, and change its planned path. In this paper we describe a low cost and an open source system where all image processing is achieved on-board the UAV using a Raspberry Pi 2 microprocessor interfaced with a camera. The Raspberry Pi and the autopilot are physically connected through serial and communicate via MAVProxy. The Raspberry Pi continuously monitors the flight path in real time through USB camera module. The algorithm checks whether the target is captured or not. If the target is detected, the position of the object in frame is represented in Cartesian coordinates and converted into estimate GPS coordinates. In parallel, the autopilot receives the target location approximate GPS and makes a decision to guide the UAV to a new location. This system also has potential uses in the field of Precision Agriculture, plant pest detection and disease outbreaks which cause detrimental financial damage to crop yields if not detected early on. Results show the algorithm is accurate to detect 99% of object of interest and the UAV is capable of navigation and doing on-board decision making.

An open source service oriented Mobile Business Intelligence Tool (MBIT)

Corporate executives require relevant and intelligent business information in real-time to take strategic decisions. They require the freedom to access this information anywhere and anytime. There is a need to extend this functionality beyond the office and on the fingertips of the decision makers. Mobile Business Intelligence Tool (MBIT) aims to provide these features in a flexible and cost-efficient manner. This paper describes the detailed architecture of MBIT to overcome the limitations of existing mobile business intelligence tools. Further, a detailed implementation framework is presented to realize the design. This research highlights the benefits of using service oriented architecture to design flexible and platform independent mobile business applications. © 2009 IEEE.

Differentiating between pollutants build-up on roads and roofs: Significance of roofs as a stormwater pollutant source

Impervious surfaces in an urban catchment are the primary stormwater pollutant contributing areas. Appropriate treatment of stormwater runoff from these impervious surfaces is essential to safeguard the urban water environment. While urban roads have received significant research attention in this regard, roofs have not been well investigated. Key pollutant processes such as build-up on roads and roofs can be different due to the different surface characteristics. This entails different treatment strategies being needed for road and roofs. The research study characterized roof pollutants build-up by differentiating with road surfaces. It was noted that pollutants are more highly concentrated on particles and particularly finer particles in the case of roof surfaces, compared to road surfaces. Additionally, pollutants built-up on roof surfaces tend to be relatively more variable from one day to another in terms of pollutant loads. These results highlight the significance of roofs as a stormwater pollutant source and the important need for a specific stormwater treatment strategy rather than the application of a combined approach for treating stormwater runoff from both, roads and roofs.

Company taxation and tax spillovers: Separate accounting versus formula apportionment

It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and the EU is debating a switch from separate accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is how changes in tax rates affect capital formation, input choice, and transfer pricing, as well as on spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them.

Formula apportionment and transfer pricing under oligopolistic competition

This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face oligopolistic competition, it is beneficial for the multinational to manipulate transfer prices for tax–saving as well as strategic reasons under both FA and SA. The analysis shows that a switch from SA rules to FA rules may actually strengthen profit shifting activities by multinationals.