Robust functional estimation and fault diagnosis for complex uncertain systems

System monitoring and fault diagnosis capabilities are the most important aspects in improving safety and reliability of automatic control systems. This research proposed new methodologies on fault diagnosis and estimation for complex uncertain systems. As a result of this research, complex industrial plants can now be more effectively controlled.

The tax treatment of employee stock options : generous to a fault

In the 2000 budgets, both the federal and Ontario governments introduced changes to the tax treatment of employee stock options for the explicit purpose of making their tax treatment in Canada similar to or more favourable than that in the United States. The federal budget added a deferral, similar to that currently applicable to options granted by Canadian-controlled private corporations, for up to $100,000 per year of public company stock options. The Ontario budget introduced an exemption from tax for employees involved in research and development on the first $100,000 per year of employee benefits arising on the exercise of qualified stock options or on eligible capital gains arising from the sale of shares acquired by the exercise of eligible stock options. These proposals reflect the apparent acceptance by the two governments that there is a “brain drain” from Canada to the United States of knowledge workers in the “new” economy and that reductions in Canadian taxes should stem this drain. In the author’s view, the tax treatment of employee stock options, even without these changes, is overly generous. Both the federal and provincial proposals ignore the fact that most employee stock options are taxed more favourably in Canada than in the United States in any event. In particular, most employee stock option benefits in Canada are taxed at capital gains tax rates, whereas in the United States most are taxed at full rates. While the US Internal Revenue Code does provide capital gains tax treatment for certain employee stock option benefits, a number of preconditions must be met. Most important, the shares acquired pursuant to the options must be held for a minimum of one year after the option is exercised. In addition, there are monetary limits on the amount of options that qualify for capital gains treatment. In Canada, there are generally no holding period requirements or monetary limits that apply in order for the option holder to benefit from capital gains tax rates. Empirical evidence indicates that the vast majority of employees in the United States exercise their options and immediately sell the shares acquired. These “cashless exercises” do not benefit from capital gains treatment in the United States, whereas similar cashless exercises in Canada generally do. This empirical evidence suggests not only that the 2000 budget proposals are unwarranted, but also that the existing treatment of employee stock options in Canada is already more generous than that in the United States. This article begins with a theoretical “benchmark” for the taxation of employee stock options. The author suggests that employee stock options should be treated in the same manner as other income from employment. In theory, the value of the benefit should be included in income when the option is granted or vests. However, owing to the practical difficulty of valuing employee stock options, the theoretical benchmark proposed is that the value of the benefit (the difference between the fair market value of the shares acquired and the strike price under the option) be taxed when the shares are acquired, and the employer be entitled to a corresponding deduction. The employee stock option rules in Canada and the United States are then compared and contrasted with each other and the benchmark treatment. The article then examines the arguments that have been made for favourable treatment of employee stock options. Included in this critique is a review of the recent empirical work on the Canadian brain drain. Empirical studies suggest that the brain drain—if it exists at all—is small and that, despite what many newspapers and right-wing think-tanks would have us believe, lower taxes in the United States are not the cause. One study, concluding that taxes do have an effect on migration, suggests that even if Canada adopted a tax system identical to that in the United States, the brain drain would be reduced by a mere 10 percent. Indeed, even if Canada eliminated income tax altogether, it would not stop the brain drain. If governments here want to spend money in order to stem the brain drain, they should focus on other areas. For example, Canada produces fewer university graduates in the fields of mathematics, sciences, and engineering than any other G7 country except Italy. The short supply of university graduates in these fields, the apparent loss of top-calibre academics to US
universities, and the consequent lower levels of university research in these areas (an important spawning ground for new ideas in the “new” knowledge-based economy) suggest that Canada may be better served by devoting more resources to its university institutions, particularly in post-graduate programs, rather than continuing the current trend of budget cuts that universities have endured and may further endure if taxes are reduced.
As far as employee stock options are concerned, if Canada does want to look to the United States for guidance on tax reform (which it seems to do with increasing frequency of late), it should adopt the US rules applicable to nonstatutory options, which are close to the proposed benchmark treatment. In the absence of preferential tax treatment, employee stock options would still be included in compensation packages provided that there were sound business reasons for their use. No persuasive evidence has been put forward that the use of stock options, in the absence of tax incentives, is suboptimal. Indeed, the US experience suggests quite the opposite.

Adaption reveals a neural code for the visual location of orientation change

We apply an adaptation technique to explore the neural code for the visual location of textures defined by modulation of orientation over space. In showing that adaptation to textures modulated around one orientation shifts the perceived location of textures modulated around a different orientation, we demonstrate the existence of a neural code for the location of orientation change that generalises across orientation content. Using competitive adaptation, we characterise the neural processes underlying this code as single-opponent for orientation, that is with concentric excitatory/inhibitory receptive areas tuned to a single orientation.

Location dependency and sport sponsors : a factor analytic study

Theories explaining the mechanics of sport sponsorship relationships arc underdeveloped (Gilbert, 1 988; Hock, Gendall, & West, 1990; Pope, 1 998), bolstered by studies lacking systematic methods (Kuzma, Shanklin, & McCall, 1993) and tending toward broad, descriptive, macro-level analysis (Sandler & Shani, 1993). This paper attempts to redress this empirical chasm in a small way by examining an element of the sponsorship relationship. Specifically this paper explores the importance of one particular mode of sponsorship delivery: the location of a venue containing sponsor affiliations or what has been named location dependency. Location dependency of sport sponsors has been shown to be a pivotal determinant when devising sponsorship proposals or when assessing the attractiveness of a sponsorship opportunity (Wester- beek, 2000). Factor analysis was used to determine if sponsors' response patterns would deliver a number of constructs that could be related to the concept of location dependency. Factor analysis revealed five factors that principally reinforced the notion of location dependency of sponsorship. T-tests delivered significant differences between location dependent and location independent sponsors on some of the factors. The results of this study suggest that appreciating the concept of location dependency may assist companies in the effective discharge of their sponsorship decisions.

On the perceived location of global motion

We measured the effects of coherent motion of one set of dots on the perceived location of Gaussian envelopes formed by luminance modulation of a second set of dots. Perceived shifts in envelope location in the direction of coherent motion were obtained even when the dots forming the envelopes did not physically move in the direction of coherent motion. In such cases, perceived shifts coincided with stimulus configurations that permitted motion integration of the envelope dots with the coherently moving dots, for example, when envelope dots moved in random directions as opposed to being static. In subsequent experiments we explored the type of motion integration underlying the positional shifts obtained. We discounted the possibility that the visual system incorrectly attributes motion signals associated with coherently moving dots to envelope dots by demonstrating that positional shifts could be obtained even when the coherent dots were laterally displaced to either side of the envelope dots such that the regions occupied by the dots did not overlap. We also discounted spatio-temporal summation within the receptive fields of low-spatial-frequency motion-sensitive mechanisms by demonstrating that positional shifts persisted even when the dot displays were high-pass filtered. These results, coupled with the observation that the proportion of coherently moving dots required to produce positional shifts correlated well with global motion thresholds measured for the same dot configurations, suggests that visual processes which underlie motion-dependent positional shifts are based at least in part on cooperative interactions of the type implicated in global motion.

Robust extended Kalman filter based technique for location management in PCS networks

Provisioning of real-time multimedia sessions over wireless cellular network poses unique challenges due to frequent handoff and rerouting of a connection. For this reason, the wireless networks with cellular architecture require efficient user mobility estimation and prediction. This paper proposes using Robust Extended Kalman Filter as a location heading altitude estimator of mobile user for next cell prediction in order to improve the connection reliability and bandwidth efficiency of the underlying system. Through analysis we demonstrate that our algorithm reduces the system complexity (compared to existing approach using pattern matching and Kalman filter) as it requires only two base station measurements or only the measurement from the closest base station. Further, the technique is robust against system uncertainties due to inherent deterministic nature in the mobility model. Through simulation, we show the accuracy and simplicity in implementation of our prediction algorithm.

Fault detection service architecture for grid computing systems

The ability to tolerate failures while effectively exploiting the grid computing resources in an scalable and transparent manner must be an integral part of grid computing infrastructure. Hence, fault-detection service is a necessary prerequisite to fault tolerance and fault recovery in grid computing. To this end, we present an scalable fault detection service architecture. The proposed fault-detection system provides services that monitors user applications, grid middlewares and the dynamically changing state of a collection of distributed resources. It reports summaries of this information to the appropriate agents on demand or instantaneously in the event of failures.

Robustness to non-normality of various tests for the one-sample location problem

This paper studies the effect of the normal distribution assumption on the power and size of the sign test, Wilcoxon's signed rank test and the t-test when used in one-sample location problems. Power functions for these tests under various skewness and kurtosis conditions are produced for several sample sizes from simulated data using the g-and-k distribution of MacGillivray and Cannon.

Fault-tolerant dynamic job scheduling policy

In this paper, we propose a scalable and fault-tolerant job scheduling framework for grid computing. The proposed framework loosely couples a dynamic job scheduling approach with the hybrid replications approach to schedule jobs efficiently while at the same time providing fault-tolerance. The novelty of the proposed framework is that it uses passive replication approach under high system load and active replication approach under low system loads. The switch between these two replication methods is also done dynamically and transparently.

Prediction based location aided routing for mobile ad hoc networks

Routing in ad hoc networks faces significant challenges due to node mobility and dynamic network topology. In this work we propose the use of mobility prediction to reduce the search space required for route discovery. A method of mobility prediction making use of a sectorized cluster structure is described with the proposal of the Prediction based Location Aided Routing (P-LAR) protocol. Simulation study and analytical results of P-LAR find it to offer considerable saving in the amount of routing traffic generated during the route discovery phase.

A solution for fault tolerance in replicated database systems

A distributed database system is subject to site failure and link failure. This paper presents a reactive system approach to achieving fault tolerance in such a system. The reactive system concepts are an attractive paradigm for system design, development and maintenance because it separates policies from mechanisms. In the paper we give a solution using different reactive modules to implement the fault tolerant policies and the failure detection mechanisms. The solution shows that they can be separated without impact on each other; thus the system can adapt to constant changes in environments and user requirements.

Fault detection in a cold forging process through feature extraction with a neural network

This paper investigates the application of neural networks to the recognition of lubrication defects typical to an industrial cold forging process employed by fastener manufacturers. The accurate recognition of lubrication errors, such as coating not being applied properly or damaged during material handling, is very important to the quality of the final product in fastener manufacture. Lubrication errors lead to increased forging loads and premature tool failure, as well as to increased defect sorting and the re-processing of the coated rod. The lubrication coating provides a barrier between the work material and the die during the drawing operation; moreover it needs be sufficiently robust to remain on the wire during the transfer to the cold forging operation. In the cold forging operation the wire undergoes multi-stage deformation without the application of any additional lubrication. Four types of lubrication errors, typical to production of fasteners, were introduced to a set of sample rods, which were subsequently drawn under laboratory conditions. The drawing force was measured, from which a limited set of features was extracted. The neural network based model learned from these features is able to recognize all types of lubrication errors to a high accuracy. The overall accuracy of the neural network model is around 98% with almost uniform distribution of errors between all four errors and the normal condition.

A solution for fault-tolerance in replicated database systems

A distributed database system is subject to site failure and link failure. This paper presents a reactive system approach to achieving the fault-tolerance in such a system. The reactive system concepts are an attractive paradigm for system design, development and maintenance because it separates policies from mechanisms. In the paper we give a solution using different reactive modules to implement the fault-tolerant policies and the failure detection mechanisms. The solution shows that they can be separated without impact on each other thus the system can adapt to constant changes in user requirements.