Commentary on Section 264 of ITAA 1936: commissioner may require information and evidence
Dabner, Justin
2007-01-01
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Quarta sessione di lavoro del seminario permanente sulla storia dell'economia e dell'imprenditorialità nelle Alpi, tenutasi a Trento il 5 dicembre 1997, dedicata al tema: L’economia della montagna interna italiana: rassegna della storiografia sugli Appennini nei secoli dell’età moderna e contemporanea. L’obiettivo che si prefigge questa sessione seminariale è quello di cogliere analogie e differenziazioni tra ambiente alpino e appenninico, al fine di evidenziare se le diverse realtà economiche emergenti nelle aree di montagna della penisola italiana abbiano conosciuto nel lungo tragitto del proprio sviluppo dei modelli analoghi, con riferimento per lo meno ad ambienti similari dal punto di vista strutturale.
TOTEM is digital VLSI parallel processor ideally suitable for vectormatrix multiplication. As such, it provides the core computational engine for digital signal processing and artificial neural network algorithms. It has been implemented in the past as a full-custom IP core, achieving high data throughput at clock frequencies of up to 30 MHz. This paper presents the ‘soft’ implementation of the TOTEM neural chip, and compares its cost and performance to previous ‘hard’ implementations.
In this paper, we show that a kernel-based perceptron can be efficiently implemented in digital hardware using very few components. Despite its simplicity, the experimental results on standard data sets show remarkable performance in terms of generalization error.
Image fusion refers to the acquisition, processing and synergistic combination of information provided by various sensors or by the same sensor in many measuring contexts. The aim of this survey paper is to describe three typical applications of data fusion in remote sensing. The first study case considers the problem of the Synthetic Aperture Radar (SAR) Interferometry, where a pair of antennas are used to obtain an elevation map of the observed scene; the second one refers to the fusion of multisensor and multitemporal (Landsat Thematic Mapper and SAR) images of the same site acquired at different times, by using neural networks; the third one presents a processor to fuse multifrequency, multipolarization and mutiresolution SAR images, based on wavelet transform and multiscale Kalman filter. Each study case presents also results achi...
We give a simple, self-contained proof of the following basic fact in matching theory: every bipartite regular multigraph is factorizable.
This report provides proofs and refinements of some results from our companion paper [1: Packing paths in digraphs, R.C. Brewster, P. Hell, S.H. Pantel, R. Rizzi, A. Yeo, Journal of Graph Theory 2003]. We refer the reader to [1] for a more detailed introduction to notation, background, and motivation. Let $\cal G$ be a fixed set of digraphs. Given a digraph $H$, a $\cal G$-packing in $H$ is a collection $\cal P$ of vertex disjoint subgraphs of $H$, not necessarily induced, each isomorphic to a member of $\cal G$. A $\cal G$-packing $\cal P$ is {\em maximum} if the number of vertices belonging to members of $\cal P$ is maximum, over all $\cal G$-packings. The analogous problem for undirected graphs has been extensively studied in the literature. In a companion paper we initiate the study of digraph packing problems, focusing on the case...
In this work we study the mechanical properties and failure mechanism of nano-composites of graphene oxide sheets embedded in polymeric systems, namely films and electro-spun nanofibers. In this last system, contrary to conventional bulk composites, the size of the nano-reinforcement (GO sheets) is comparable to the size of the nanofibers to be reinforced (≈ 200 nm). As polymeric matrix we use gelatin. We demonstrate that the high chemical affinity of the two materials hinders the renaturation of gelatin into collagen and causes a nearly ideal mixing in the GO–gelatin composite. Adding just 1% of GO (wt of GO with respect to gelatin ) we obtain an increase of Young’s modulus >50% and an increase of fracture stress >60%. We use numerical simulations to study the failure mechanism of the fibers. Calculations well agree with experimental ...
This paper investigates, from an experimental perspective, on the tax payers behaviour in a dynamic context and more precisely tries to cope with three main topics related to tax evasion. The first aspect analysed regards the effects produced by a repetitive dynamic choice process on the subjects’ attitude towards risk and on the ability to learn to cope with risk. The second theme treated is about the effects produced on the tax payers by the inclusion in the experimental design of psychological moral constraints. The final topic is on the effects produced by the specific experimental context chosen (the simulation of a fiscal environment compared with other simulated environments). The main results emerged from the 8 experiments carried out confirmed the importance of the psychological factors in determining the tax payers actual beh...
This paper offers a model of growth with heterogeneous agents in which, due to asymmetric information, financial markets do not work properly. In such a world, the Modigliani-Miller theorem fails to hold, a financial hierarchy emerges and ‘how to finance’ the engine of growth – in our case represented by uncertain endeavours in R&D - matters. In turn, heterogeneity means that agents lack sufficient information on the behaviour adopted by the others, forcing them to make use of naive rules in forming expectations and in calculating their probability of bankruptcy. The basic properties of the model are explored via simulations. In particular, it is possible to appreciate how a worsening of financial conditions (e.g. an increase of the contractual interest rate on loans or of the probability of bankruptcy) affects negatively the long-run ...
