Optimal Corporation Tax: An I.O. Approach

Theory predicts that optimal effective corporation tax rates will benegatively related to industry specific sunk costs, and hence industryconcentration. Governments should tax industries with monopolistic powersoftly. Evidence suggests that this Schumpeterian (1942) principle ofcorporate taxation was used widely across industries in France, Italy and theUK in the 1990s.Effective Corporation Tax Rate, Industry Sunk Costs,Industry Concentration.

Optimal Corporation Tax: An I.O. Approach

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Exchange of knowledge in customized product development processes

If Customized Product Development is perceived as developing products that fulfill the customers individual requirements and in parallel reflect production constraints, such as manufacturing capabilities, a direct demand can be derived for solutions to adapt a given design easy and fast to new requirements based upon the companies production knowledge - at best in an automated way. The latter is usually covered by Knowledge Based Engineering systems. KBE systems are capable to automate repetitive engineering tasks, such as the automated calculation of ship structural design. However, while the efficiency of implemented KBE projects is non controversial, the development or modification of an existing KBE solution usually requires substantial investments due to knowledge acquisition, codification and software implementation. In addition most solutions are still case based and not grounded in structural frameworks. Knowledge is often written in a proprietary language; rules and algorithms are not compatible with other KBE-frameworks and are usually not on a level that is comprehensible for the engineers or domain experts. While this may not be crucial for long development cycles, it may become a hurdle in terms of Customized Product Development with its short cycles. In other words, future KBE must support an incorporation of knowledge from different domains and business units. Thus the objective of the paper is to explain the need for a change in collaborative knowledge sharing and re-use in context of KBE. Based upon, the constraints for a KBE related interchange format are drafted. A three layered approach is proposed in order to adequately represent and exchange KBE knowledge. Each layer addresses different levels of abstraction: an upper layer describing just the core knowledge at a glance, a middle layer in order to codify the knowledge on abstract level, but with purpose of software development and a base layer covering the software code itself. Utilizing an independent format for management of KBE knowledge, the users of CAx systems are able to exchange codified knowledge and gain the rationale behind. Hence the full paper attempts to deliver a substantial contribution for the development of systems, which are capable to easily adapt a given design to upcoming user-requirements, while facing the production challenges

A fully coupled HM –XFEM method with cohesive zone model: application to fluid-driven fracture network

International audienceA fully coupled HM –XFEM method with cohesive zone model: application to fluid-driven fracture networ

Compensation-aware runtime monitoring

To avoid large overheads induced by runtime monitoring, the use of asynchronous log-based monitoring is sometimes adopted — even though this implies that the system may proceed further despite having reached an anomalous state. Any actions performed by the system after the error occurring are undesirable, since for instance, an unchecked malicious user may perform unauthorized actions. Since stopping such actions is not feasible, in this paper we investigate the use of compensations to enable the undoing of actions, thus enriching asynchronous monitoring with the ability to restore the system to the original state in which the anomaly occurred. Furthermore, we show how allowing the monitor to adaptively synchronise and desynchronise with the system is also possible and report on the use of the approach on an industrial case study of a financial transaction system.peer-reviewe

Robust Chemical Sensors for Environmental Analysis and Process Control

Conventional analytical instruments are generally neither sufficiently robust nor adequately portable for field measurements in environmental applications or process analysis in industry. The requirements for these applications are ideally fulfilled by selective chemical sensors for the species of interest. New approaches in the design of these devices are often needed in order to realize their potential benefits. In this article, examples of electrochemical and optical sensors for the determination of gases and ions for a range of environmental and industrial applications are presented

An architecture supporting compensation-aware monitoring

To avoid large overheads induced by runtime monitoring, the use of asynchronous log-based monitoring is sometimes adopted — even though this implies that the system may proceed further despite having reached an anomalous state. Any actions performed by the system after the error occur- ring are undesirable, since for instance, an unchecked ma- licious user may perform unauthorized actions. Since stop- ping such actions is not feasible, in this paper we investigate the use of compensations to enable the undoing of actions, thus enriching asynchronous monitoring with the ability to restore the system to the original state in which the anomaly occurred. Furthermore, we show how allowing the monitor to adaptively synchronise and desynchronise with the system is also possible and report on the use of the approach on an industrial case study of a financial transaction system.peer-reviewe

Distribuição espacial e temporal da anurofauna nos banhados da Reserva Biológica do Lami, município de Porto Alegre, RS, Brasil

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