Offline Specialisation in Prolog Using a Hand-Written Compiler Generator

The so called "cogen approach" to program specialisation, writing a compiler generator instead of a specialiser, has been used with considerable success in partial evaluation of both functional and imperative languages. This paper demonstrates that the "cogen" approach is also applicable to the specialisation of logic programs (called partial deduction when applied to pure logic programs) and leads to effective specialisers. Moreover, using good binding-time annotations, the speed-ups of the specialised programs are comparable to the speed-ups obtained with online specialisers. The paper first develops a generic approach to offline partial deduction and then a specific offline partial deduction method, leading to the offline system LIX for pure logic programs. While this is a usable specialiser by itself, its specialisation strategy is used to develop the "cogen" system LOGEN. Given a program, a specification of what inputs will be static, and an annotation specifying which calls should be unfolded, LOGEN generates a specialised specialiser for the program at hand. Running this specialiser with particular values for the static inputs results in the specialised program. While this requires two steps instead of one, the efficiency of the specialisation process is improved in situations where the same program is specialised multiple times. The paper also presents and evaluates an automatic binding-time analysis that is able to derive the annotations. While the derived annotations are still suboptimal compared to hand-crafted ones, they enable non-expert users to use the LOGEN system in a fully automated way Finally, LOGEN is extended so as to directly support a large part of Prolog's declarative and non-declarative features and so as to be able to perform so called mixline specialisations. In mixline specialisation some unfolding decisions depend on the outcome of tests performed at specialisation time instead of being hardwired into the specialiser

Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis in the financial world. The book focuses on not commenting policy modifications as required on the implications that they bring in on the accounting chargeback. Therefore, in the paper we will address the resolution of these legal provisions in the economic accounts.reverse charging, intra-transportation means, new tax regulations, the accounting chargeback, transport and fuel use, deductibility

Investment in Energy Infrastructure and the Tax Code

Federal tax policy provides a broad array of incentives for energy investment. I review those policies and construct estimates of marginal effective tax rates for different energy capital investments as of 2007. Effective tax rates vary widely across investment classes. I then consider investment in wind generation capital and regress investment against a user cost of capital measure along with other controls. I find that wind investment is strongly responsive to changes in tax policy. Based on the coefficient estimates the elasticity of investment with respect to the user cost of capital is in the range of -1 to -2. I also demonstrate that the federal production tax credit plays a key role in driving wind investment over the past eighteen years.electricity, wind power, production tax credits, tax subsidies

Homeomorphic Embedding for Online Termination of Symbolic Methods

Well-quasi orders in general, and homeomorphic embedding in particular, have gained popularity to ensure the termination of techniques for program analysis, specialisation, transformation, and verification. In this paper we survey and discuss this use of homeomorphic embedding and clarify the advantages of such an approach over one using well-founded orders. We also discuss various extensions of the homeomorphic embedding relation. We conclude with a study of homeomorphic embedding in the context of metaprogramming, presenting some new (positive and negative) results and open problems