105 research outputs found
Transfer Pricing: Entitlement to Intangible Related Returns
The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. Following the importance of the future enhancement of the harmonization of the legislation of the countries with the OECD principles, the OECD documents are considered, especially the Chapters I-III, VI, VIII and IX of the OECD TPG, as well as the Discussion Draft with regard to Chapter VI will be observed
Wireless network security and cracking security key
Wireless technology gives us mobility easy access to the computer network without copper wires. With the increased use of wireless technology, more and more Wi-Fi hotspots, rising number of cell phones, PDAs, Tablet PC, laptops (devices with Wi-Fi module), wireless security is an ever increasing issue for many organizations. In other words wireless networks add another entry point into a network for hackers. Because this technology is relatively new there is many security vulnerabilities.
In this paper, we study security on the wireless network and its vulnerability, also we give examples of how hackers can crack security key, explode vulnerabilities and attack the wireless network. We consider the weak points of these networks in order to suggest ways and methods to ensure a good protection
Microcomputer TK8-A for Solar System
Abstract 3 In this paper we consider the main parts of the
TK8-A microcomputer. We explain how all the elements
work and what function the individual parts of the TK8-A
microcomputer have in a solar system for water heatin
Application of the Four-Color Theorem for coloring a city map
A graph can be defined as a mathematical representation of a network, or as a set of points connected by lines. By a graph can be defined all kind of transportation networks (air, rail), a telecommunication system, the internet … Graph theory is a branch of mathematics and had its beginnings in math problems. However, today it has grown into a significant area of mathematical research, with applications almost everywhere (in chemistry, operations research, social sciences, and computer science). In the paper basic definition of graph theory, then some definition of a chromatic number of a graph and certain theorems related with graph coloring are given. Then is considering the problem of map coloring with four colors. One way to consider this problem is with the theory of graphs, because graphs are closely related to maps. We considered the map of metropolitan area of Shtip and Skopje. For coloring, we use the software “Four color theorem – map solver”
The influence of information technology in determining the model for sustainability of freight forwarding
Freight forwarding as a factor for growth of the economy, industry and in particular the trade of the Republic of Macedonia and abroad, requires adapting to new conditions resulting from the global economic crisis. The fact that freight forwarding is an integral part of logistics need: To improve performance and to adjust to new conditions (legislation, international agreements and implementation of information technologies). This scientific paper gives a model of sustainable development of freight forwarding where the main accent is placed on the input of information technologies as one of the elements that affect it. From the given data we has analyze and forecast the influence of IT elements of the development on freight forwarding for the period from 2005 to 2015
Application of Markov Chains in the Biology
Markov chain is a random process with Markov characteristics, which exists in the discrete index set and state space in probability theory and mathematical statistics. Markov chains are powerful tools for stochastic modelling that can be useful in any science discipline. In this paper, we give an overview of some basic applications of the Markov chains in the biology. We will describe the application in crossbreeding of the animals in close relation and the carcinogenesis
The importance of the mathematical modeling in STEM education
The science, technology, engineering, and mathematics (STEM) education model is very popular and used method in the recent years in most of the countries in the world. With STEM education at primary, secondary and high level the students acquire important skills, creativity, innovation, and entrepreneurship. For STEM integration and training different teaching methods can be used. The mathematical modeling is one of the most important methods which can be used at all educational levels. Mathematical modeling will be considered as a bridge to STEM education. Mathematical modeling, is the process of analyzing real-life or realistic situation using mathematical methods in the most general sense. The mathematical modeling cycles should be used in STEM education at all levels from primary to tertiary education in order to increase the students’ motivation towards learning mathematics for solving real-life problems
Robo STEAM - Inclusive Technologies (STREAM IT)
The main result of the project will be the ST(R)EAM IT platform - a robot-bases tele-vision interactive complex system with ergonomic human-robot interface that will provide students and teachers with remote access and life distance interaction with experts all over EU. This new digital capacity will be piloted by presenting museum exhibitions and artifacts, but it is not limited within the sphere of cultural heritage. It will provide students and teachers with life interactive access to any remote facility - cultural, industrial, educational, institutional, natural, etc, thus providing a powerful new tool for boosting the quality of the educational experience.
The project will provide teachers with modern, attractive, accessible, easy to use educational tool and new high quality open educational content. The robotic system with its interface will give them a “virtual gateway” to the museum exhibitions that can be “opened” during the class. The VET students will be able to feel the museum experience, learn about the displayed artifacts, ask the experts questions and explore the museum floor via Internet. The teachers will be able to use the ST(R)EAM IT platform in the traditional classroom settings, or during a distance learning class
APPLICATION OF DIFFERENTIAL EQUATIONS IN EPIDEMIOLOGICAL MODEL
Mathematical modelling is a tool for presenting objects and processes with mathematical language and mathematical rules. Mathematical models can be used for research in public health and epidemiology. Nowadays, during the COVID19 outbreak, mathematical modelling is playing a central role in controlling the spread of infection, making predictions that can help monitoring the epidemic and making adequate responses, in order to lower the number of new infections. In this paper, several models commonly used to control the spreading of infections are considered. These models can also help controlling the COVID 19 infections
Agent-based Modelling and Simulation
One of the most important methods in the
educational process, is modelling and simulation of real-world problems. In many situations it is not possible to
experiment with real objects to find the right solutions:
building, destroying, and making changes may be too
expensive, dangerous, or just impossible. Modelling and
simulation can be used to build model to represent the real
system.
Agent based modelling is a relatively new method compared
to system dynamics and discrete event modelling. That are
computer simulations used to study the interactions between
people, things, places, and time. The agents are programmed to behave and interact with other agents and
the environment in certain ways.
In this paper, the agent-based modelling simulation is
considered. In simulation software Anylogic are given some
examples of agent-based modelling
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