A survey of tax compliance costs of Flemish SMEs: magnitude and determinants

This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs

Iterative Decoding of Trellis-Constrained Codes inspired by Amplitude Amplification (Preliminary Version)

We propose a decoder for Trellis-Constrained Codes, a super-class of Turbo- and LDPC codes. Inspired by amplitude amplification from quantum computing, we attempt to amplify the relative likelihood of the most likely codeword until it stands out from all other codewords

Diabetic foot disease and oedema

Diabetic foot ulcers (DFUs) are common and disabling, giving rise to significant morbidity and mortality as well as worldwide socioeconomic problems. Despite treatment, DFUs readily become chronic wounds and may lead to major lower limb amputations. The pathogenesis of DFUs is complex and the main aetiologies are peripheral neuropathy, ischaemia from peripheral arterial disease and biomechanical abnormalities. Microvascular disease is also a significant problem for people with diabetes and contributes to foot ulceration. Successful management of DFUs consists of debridement, infection control, the use of offloading appliances and revascularisation where necessary. Foot ulcers are usually associated with infection and inflammation which lead to surrounding oedema of the foot. Standard offloading devices such as total contact casts and removable cast walkers do not actively reduce foot oedema. There is promising evidence that active oedema reduction by intermittent pneumatic compression in the diabetic foot improves ulcer healing. The objective of this article is to review the association of foot oedema and DFUs, including the role of appliances which reduce oedema. The information presented is vital to those involved in the management of DFUs. © The Author(s) 2012

Musings on Encodings and Expressiveness

This paper proposes a definition of what it means for one system description language to encode another one, thereby enabling an ordering of system description languages with respect to expressive power. I compare the proposed definition with other definitions of encoding and expressiveness found in the literature, and illustrate it on a case study: comparing the expressive power of CCS and CSP.Comment: In Proceedings EXPRESS/SOS 2012, arXiv:1208.244

Space Station Freedom environmental control and life support system phase 3 simplified integrated test detailed report

A description of the phase 3 simplified integrated test (SIT) conducted at the Marshall Space Flight Center (MSFC) Core Module Integration Facility (CMIF) in 1989 is presented. This was the first test in the phase 3 series integrated environmental control and life support systems (ECLSS) tests. The basic goal of the SIT was to achieve full integration of the baseline air revitalization (AR) subsystems for Space Station Freedom. Included is a description of the SIT configuration, a performance analysis of each subsystem, results from air and water sampling, and a discussion of lessons learned from the test. Also included is a full description of the preprototype ECLSS hardware used in the test

An Exercise in Invariant-based Programming with Interactive and Automatic Theorem Prover Support

Invariant-Based Programming (IBP) is a diagram-based correct-by-construction programming methodology in which the program is structured around the invariants, which are additionally formulated before the actual code. Socos is a program construction and verification environment built specifically to support IBP. The front-end to Socos is a graphical diagram editor, allowing the programmer to construct invariant-based programs and check their correctness. The back-end component of Socos, the program checker, computes the verification conditions of the program and tries to prove them automatically. It uses the theorem prover PVS and the SMT solver Yices to discharge as many of the verification conditions as possible without user interaction. In this paper, we first describe the Socos environment from a user and systems level perspective; we then exemplify the IBP workflow by building a verified implementation of heapsort in Socos. The case study highlights the role of both automatic and interactive theorem proving in three sequential stages of the IBP workflow: developing the background theory, formulating the program specification and invariants, and proving the correctness of the final implementation.Comment: In Proceedings THedu'11, arXiv:1202.453

Burst-by-Burst Adaptive Decision Feedback Equalised TCM, TTCM and BICM for H.263-Assisted Wireless Video Telephony

Decision Feedback Equaliser (DFE) aided wideband Burst-by-Burst (BbB) Adaptive Trellis Coded Modulation (TCM), Turbo Trellis Coded Modulation (TTCM) and Bit-Interleaved Coded Modulation (BICM) assisted H.263-based video transceivers are proposed and characterised in performance terms when communicating over the COST 207 Typical Urban wideband fading channel. Specifically, four different modulation modes, namely 4QAM, 8PSK, 16QAM and 64QAM are invoked and protected by the above-mentioned coded modulation schemes. The TTCM assisted scheme was found to provide the best video performance, although at the cost of the highest complexity. A range of lower-complexity arrangements will also be characterised. Finally, in order to confirm these findings in an important practical environment, we have also investigated the adaptive TTCM scheme in the CDMA-based Universal Mobile Telecommunications System's (UMTS) Terrestrial Radio Access (UTRA) scenario and the good performance of adaptive TTCM scheme recorded when communicating over the COST 207 channels was retained in the UTRA environment

MLS: Airplane system modeling

Analysis, modeling, and simulations were conducted as part of a multiyear investigation of the more important airplane-system-related items of the microwave landing system (MLS). Particular emphasis was placed upon the airplane RF system, including the antenna radiation distribution, the cabling options from the antenna to the receiver, and the overall impact of the airborne system gains and losses upon the direct-path signal structure. In addition, effort was expended toward determining the impact of the MLS upon the airplane flight management system and developing the initial stages of a fast-time MLS automatic control system simulation model. Results ot these studies are presented