Wavelets and Imaging Informatics: A Review of the Literature

AbstractModern medicine is a field that has been revolutionized by the emergence of computer and imaging technology. It is increasingly difficult, however, to manage the ever-growing enormous amount of medical imaging information available in digital formats. Numerous techniques have been developed to make the imaging information more easily accessible and to perform analysis automatically. Among these techniques, wavelet transforms have proven prominently useful not only for biomedical imaging but also for signal and image processing in general. Wavelet transforms decompose a signal into frequency bands, the width of which are determined by a dyadic scheme. This particular way of dividing frequency bands matches the statistical properties of most images very well. During the past decade, there has been active research in applying wavelets to various aspects of imaging informatics, including compression, enhancements, analysis, classification, and retrieval. This review represents a survey of the most significant practical and theoretical advances in the field of wavelet-based imaging informatics

A Process Model for Developing Semantic Web Systems

Abstract: Before the Web era various software development methodologies have been proposed for the development of software applications for different domains. The main objectives of those methodologies were to meet user's requirements, find out means to suggest a systematic software development and reduce the maintenance cost of the developed software. On the emergence of the Web and to develop the web-based software systems, some existing methodologies have been extended. Also, new approaches (or informal methodologies) are introduced for the development of web-based systems because the development process for these systems is not considered as an extension of the classical software engineering, although both development processes for web-based systems and non web-based systems have the same basic objective which is software development. Of course, the development of the web-based systems needs a new kind of development methodologies which should meet and capture their unique and different requirements. Currently available software development methodologies are inappropriate and unsuitable to use for the development of web-based software systems, especially for the third generation web, called Semantic Web. In this paper, we present a brief review of the existing software development methodologies for the development of web-based systems. Some informal software development methodologies (or approaches) for the semantic web are also reviewed. Then, based on this analytical review, we propose a model for the development of semantic web systems. This model can be used as a benchmark to propose formal methodologies for the development of the semantic web systems

Annual report of the town officers of Francestown, New Hampshire for the year ending December 31st, 2011.

This is an annual report containing vital statistics for a town/city in the state of New Hampshire

The Impact of U.S. GILTI and FDII Regimes on Taxation of Intangible Income, Cross-Border Tax Planning, and International Taxation

This study examines the GILTI and FDII regimes, which were enacted as part of the comprehensive U.S. tax reform called the Tax Cuts and Jobs Act (TCJA) in late 2017. The study focuses on how the income generated from intangibles is taxed under these regimes and how the regimes affect U.S. MNEs and their cross-border tax planning. In addition, the regimes are analyzed from European point of view and in light of international tax and trade policies. Finally, attention is paid to how the regimes could influence the development of international taxation. Under the FDII provision, foreign income derived from intangibles is effectively taxed at the rate of 13.125% instead of the statutory corporate tax rate of 21%. On the other hand, pursuant to the GILTI provision, income of CFCs exceeding the deemed annual 10% routine return on tangible assets is effectively taxed at the rate of 10.5% at the level of the U.S. shareholder unless the same income has already been effectively taxed at a sufficient rate in foreign jurisdiction. Hence, the regimes aim to incentivize the holding of intangibles in the U.S. and encourage U.S. MNEs to export intangible-related goods and services. On the other hand, the regimes aim to discourage the offshoring of intangibles. It is however discovered in the study that, because the FDII and GILTI are calculated based on assumptions, the regimes also affect decisions on the location of tangible assets. In addition, the impact of the regimes on cross-border tax planning depends on several other features such as uncertainties relating to the permanence of the regimes and tax incentives provided by other countries. There have been doubts whether the FDII regime violates international commitments and constitutes a harmful tax regime or a prohibited export subsidy. For now, the FDII regime has not been challenged in the WTO but it is under peer review in the OECD Forum on Harmful Tax Practices. Due to its innovative approach, the FDII regime significantly deviates from other equivalent measures. Thus, it is impossible to say with certainty whether the regime ultimately constitutes a breach of international commitments. Ultimately, the GILTI provision is examined with regard to the development of international taxation. First, it has been considered that the GILTI regime has already partly resolved challenges relating to taxation of digital economy. Second, the GILTI provision has served as inspiration for the income inclusion rule, a kind of minimum global tax, which was recently proposed by the OECD. The GILTI and FDII regimes have given rise to much discussion around the development of international taxation and tax competition, and it is certain that the discussion will continue in the future. It remains to be seen how the GILTI and FDII regimes will ultimately affect the outcome of these discussions

K2/Kleisli and GUS: Experiments in Integrated Access to Genomic Data Sources

The integration of heterogeneous data sources and software systems is a major issue in the biomed ical community and several approaches have been explored: linking databases, on-the- fly integration through views, and integration through warehousing. In this paper we report on our experiences with two systems that were developed at the University of Pennsylvania: an integration system called K2, which has primarily been used to provide views over multiple external data sources and software systems; and a data warehouse called GUS which downloads, cleans, integrates and annotates data from multiple external data sources. Although the view and warehouse approaches each have their advantages, there is no clear winner . Therefore, users must consider how the data is to be used, what the performance guarantees must be, and how much programmer time and expertise is available to choose the best strategy for a particular application