680 resultados para Taxation -- Australia -- Study and teaching -- Periodicals
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The realization of the Semantic Web is constrained by a knowledge acquisition bottleneck, i.e. the problem of how to add RDF mark-up to the millions of ordinary web pages that already exist. Information Extraction (IE) has been proposed as a solution to the annotation bottleneck. In the task based evaluation reported here, we compared the performance of users without access to annotation, users working with annotations which had been produced from manually constructed knowledge bases, and users working with annotations augmented using IE. We looked at retrieval performance, overlap between retrieved items and the two sets of annotations, and usage of annotation options. Automatically generated annotations were found to add value to the browsing experience in the scenario investigated. Copyright 2005 ACM.
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The thesis presents a theoretical and practical study of the dynamic behaviour of electromagnetic relays. After discussing the problem of solving the dynamicc equations analytically and presenting a historical survey of the earlier works in the relay and its dynamics, the simulation of a relay on the analogue computer is discussed. It is shown that the simulation may be used to obtain specific solutions to the dynamic equations. The computer analysis provides the dynamic characteristics for design purposes and may be used in the study of bouncing, rebound oscillations and stability of the armature motion. An approximate analytical solution to the two dynamic equations is given based on the assumption that the dynamic variation of the pull with the position of the armature is linear. The assumption is supported by the Computer-aided analysis and experimental results. The solution is intended to provide a basis for a rational design. A rigorous method of analysing the dynamic performance by using Ahlberg's theory is also presented. This method may be justified to be the extension of Ahlberg's theory by taking the mass and frictional damping forces into account. While calculating the armature motion mathematically, Ahlberg considers the equilibrium of two kinds of forces, namely pull and load, and disregards the mass and friction forces, whereas the present method deals with the equilibrium of all four kinds of forces. It is shown how this can be utilised to calculate the dynamic characteristics for a specific design. The utility of this method also extends to the study of stability, contact bounce and armature rebound. The magnetic circuit and other related topics which are essential to the study of relay dynamics are discussed and some necessary experimental results are given.
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DUE TO COPYRIGHT RESTRICTIONS ONLY AVAILABLE FOR CONSULTATION AT ASTON UNIVERSITY LIBRARY AND INFORMATION SERVICES WITH PRIOR ARRANGEMENT
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Single crystal platelets of AlN were successfully grown on 6H-SiC(0001) by a novel technique designed to suppress SiC decomposition, promote two-dimensional growth, and eliminate cracking in the AlN. X-ray diffractometry and synchrotron white beam X-ray topography demonstrate that the final AlN single crystal is of high structural quality.
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Bragg gratings photo-inscribed in polymer optical fibers (POFs) are more sensitive to temperature and pressure than their silica counterparts, because of their larger thermo-optic coefficient and smaller Young's modulus. Polymer optical fiber Bragg gratings (POFBGs) are most often photo-written in poly(methylmethacrylate) (PMMA) based materials using a continuous-wave 325 nm HeCd laser. In this work, we present the first study about birefringence effects in POFBGs manufactured in different types of fiber. To achieve this, highly reflective (> 90%) gratings were produced with the phase mask technique. Their spectral response was then monitored in transmission with polarized light. Polarization dependent loss (PDL) and differential group delay (DGD) were computed from the Jones matrix eigenanalysis using an optical vector analyzer. Maximum values exceeding several dB and a few picoseconds were obtained for the PDL and DGD, respectively. An inverse scattering technique applied to the experimental data provided an estimate of the photo-induced birefringence value arising from the side fabrication process. The response to lateral force was finally investigated for various incident directions using the PDL response of FBGs manufactured in step-index POFs. As the force induced birefringence adds to the photo-induced one, a force dependent evolution of the PDL maximum value was noticed, with a good temperature-insensitivity.
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Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.
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2010 Mathematics Subject Classification: 65D18.
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PURPOSE: To describe changes in intraocular pressure (IOP) in the 'alternative treatments to Inhibit VEGF in Age-related choroidal Neovascularisation (IVAN)' trial (registered as ISRCTN92166560). DESIGN: Randomised controlled clinical trial with factorial design. PARTICIPANTS: Patients (n=610) with treatment naïve neovascular age-related macular degeneration were enrolled and randomly assigned to receive either ranibizumab or bevacizumab and to two regimens, namely monthly (continuous) or as needed (discontinuous) treatment. METHODS: At monthly visits, IOP was measured preinjection in both eyes, and postinjection in the study eye. OUTCOME MEASURES: The effects of 10 prespecified covariates on preinjection IOP, change in IOP (postinjection minus preinjection) and the difference in preinjection IOP between the two eyes were examined. RESULTS: For every month in trial, there was a statistically significant rise in both the preinjection IOP and the change in IOP postinjection during the time in the trial (estimate 0.02 mm Hg, 95% CI 0.01 to 0.03, p<0.001 and 0.03 mm Hg, 95% CI 0.01 to 0.04, p=0.002, respectively). There was also a small but significant increase during the time in trial in the difference in IOP between the two eyes (estimate 0.01 mm Hg, 95% CI 0.005 to 0.02, p<0.001). There were no differences between bevacizumab and ranibizumab for any of the three outcomes (p=0.93, p=0.22 and p=0.87, respectively). CONCLUSIONS: Anti-vascular endothelial growth factor agents induce increases in IOP of small and uncertain clinical significance.