Indirect taxation in the European Union

Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer. Sales and turnover taxes, excise duties and tariffs are the basic indirect taxes. In contrast with direct taxes, indirect taxes are seldom progressive. The principles for the levying of these taxes will be considered before the analysis of indirect taxes.European Union; Indirect Taxes; Value-Added Tax; Excise Duties;

Solving the TTC 2011 Compiler Optimization Case with QVTR-XSLT

In this short paper we present our solution for the Compiler Optimization case study of the Transformation Tool Contest (TTC) 2011 using the QVTR-XSLT tool. The tool supports editing and execution of the graphical notation of QVT Relations languageComment: In Proceedings TTC 2011, arXiv:1111.440

Darwin's Avatars: a Novel Combination of Gameplay and Procedural Content Generation

The co-evolution of morphology and control for virtual crea-tures enables the creation of a novel form of gameplay and procedural content generation. Starting with a creature evolved to perform a simple task such as locomotion and removing its brain, the remaining body can be employed in a compelling interactive control problem. Just as we en-joy the challenge and reward of mastering helicopter flight or learning to play a musical instrument, learning to con-trol such a creature through manual activation of its actu-ators presents an engaging and rewarding puzzle. Impor-tantly, the novelty of this challenge is inexhaustible, since the evolution of virtual creatures provides a way to proce-durally generate content for such a game. An endless series of creatures can be evolved for a task, then have their brains removed to become the game’s next human-control chal-lenge. To demonstrate this new form of gameplay and con-tent generation, a proof-of-concept game—tentatively titled Darwin’s Avatars—was implemented using evolved creature content, and user tested. This implementation also provided a unique opportunity to compare human and evolved control of evolved virtual creatures, both qualitatively and quanti-tatively, with interesting implications for improvements and future work

Motion Control of Hexapod Robot Using Model-Based Design

Six-legged robots, also referred to as hexapods, can have very complex locomotion patterns and provide the means of moving on terrain where wheeled robots might fail. This thesis demonstrates the approach of using Model-Based Design to create control of such a hexapod. The project comprises the whole range from choosing of hardware, creating CAD models, development in MATLAB/Simulink and code generation. By having a computer model of the robot, development of locomotion patterns can be done in a virtual environment before tested on the hardware. Leg movement is implemented as algorithms to determine leg movement order, swing trajectories, body height alteration and balancing. Feedback from the environment is implemented as a internal measurement unit that measures body angles using sensor fusion. The thesis has resulted in successful creation of a hexapod platform for locomotion development through Model-Based Design. Both a virtual hexapod in Sim-Mechanics and a hardware hexapod is created and code generation to the hardware from the development environment is fully supported. Results include successful implementation of hexapod movement and the walking algorithm has the ability to walk on a flat surface, rotate and alter the body height. Implementation also contains a successful balancing mode for the hexapod whereas it is able to keep the main body level while the floor angle is altered

NEW INTERNATIONAL FINANCIAL REGULATION: NECESSITY OR REQUIRED BY CRISIS

The global economic and financial crisis showed the limits faced by the international financial system. International financial regulations in general, and especially the banking sector regulations, should be refined and adapted to build a stronger and stable international financial system. We analyze the main trends in international regulations: the proposed amendments on capital requirements, the introduction of a global standard for liquidity and indebtedness, the winding-up directive, as well as their impact on the Romanian financial system.international regulations, global standard, winding-up directive

Distinguishing features of cetuximab and panitumumab in colorectal cancer and other solid tumors

Cetuximab and panitumumab are two distinct monoclonal antibodies (mAbs) targeting the epidermal growth factor receptor (EGFR), and both are widely used in combination with chemotherapy or as monotherapy to treat patients with RAS wild-type metastatic colorectal cancer. Although often considered interchangeable, the two antibodies have different molecular structures and can behave differently in clinically relevant ways. More specifically, as an immunoglobulin (Ig) G1 isotype mAb, cetuximab can elicit immune functions such as antibody-dependent cell-mediated cytotoxicity involving natural killer cells, T-cell recruitment to the tumor, and T-cell priming via dendritic cell maturation. Panitumumab, an IgG2 isotype mAb, does not possess these immune functions. Furthermore, the two antibodies have different binding sites on the EGFR, as evidenced by mutations on the extracellular domain that can confer resistance to one of the two therapeutics or to both. We consider a comparison of the properties of these two antibodies to represent a gap in the literature. We therefore compiled a detailed, evidence-based educational review of the known molecular, clinical, and functional differences between the two antibodies and concluded that they are distinct therapeutic agents that should be considered individually during treatment planning. Available data for one agent can only partly be extrapolated to the other. Looking to the future, the known immune activity of cetuximab may provide a rationale for this antibody as a combination partner with investigational chemotherapy plus immunotherapy regimens for colorectal cance