...Memorandum Date: February 11, 2012 To: David Brimm From: Brian Wayne Subject: Critical Thinking This memorandum serves to evaluate and analyze two courts’ decisions about whether an indirect U.K. subsidiary’s windfall tax (a foreign tax type) is creditable on a U.S. based corporation-Phillips Petroleum’s income taxes. The United States Court of Appeals for the Third Circuit holds that windfall tax is not creditable. In Treasury Department’s regulation, it shows that a foreign assessment has a tax “character” if it is “likely to reach net gain in the normal circumstances in which it applies.” Id. § 1.901-2(a)(3)(i). Id. § 1.901-2(b)(1) demonstrates that “net gain” issue is judged on the basis of its predominant character and make sure to satisfy each of three requirements: the “realization” requirement, the “gross receipts” requirement, and the “net income” requirement. The Court of Appeals then analyzes this type of foreign tax based on each of requirements step by step. When analyzing the tax base, the major problem arises. PPL purports that its initial-period profit would satisfy the gross receipts and net income requirements. However, the tax base cannot be initial-period profit alone unless people can rewrite the tax rate, which is impossible except Treasury Department. In the simplified calculation of the indirect subsidiary’s tax, the tax base is roughly 2.25 times profit. PPL wants to use 2.25 multiplied...
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...Perhaps the earliest device for working out sums was the abacus. This began as a clay tablet into which grooves were cut. Pebbles were then placed or taken away from grooves to perform addition and subtraction. (Our word calculation comes from the Latin word calculus meaning 'pebble'). Because the pebbles were likely to become mislaid, they were later replaced by beads threaded on to wires and mounted in a frame. By moving the beads backwards and forwards, addition, subtraction, division and multiplication could be done. In 1614 John Napier, an astronomer, invented a ready-reckoned, known as Napier's bones, to help him make complex calculations accurately. From this was developed in 1621 the earliest form of the slide rule. The first real mechanical calculating machine, working with wheels, gears and dials, was made by a Frenchmen, Blaise Pascal, in 1642. This machine used a number of wheels mounted parallel to each other, with 10 teeth mounted round the circumference of each. A carry-over mechanism was incorporated so that when one wheel made a complete revolution, the wheel to its immediate left was turned through one segment-representing one ' 10'. The machine was operated by turning the wheels backwards and forwards, thus performing addition and subtraction. The design for the first real computer was drawn up by an Englishman, Charles Babbage, in 1832. This was another mechanical machine but, like today's computers, it was designed to work automatically from a series...
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...Chapter 1 THE PROBLEM AND ITS BACKGROUND Introduction Bachelor of Technical Teacher Education (BTTE) is a four-year ladderized degree program that provides students with the knowledge and skills to teach technical-vocational courses like Automotive, Electrical, Civil and Drafting Technology, Food and Service Management and many more. Ladderized Education is a new system of education in the Philippines that allows learners to progress between Technical Vocational Education and Training (TVET) and College, and vice-versa. It prepares teachers in technical-vocational education (TVET) and higher education institutions who are equipped not only with strong theoretical understanding of teaching and technology but also with exposure to industry. Since this course is a new course in the country, only few colleges and universities offer the BTTE course. One of the colleges that offers this is the Libon Community College. The specializations the institution was offering are Automotive Technology, Electrical Technology and Food Service Management. It is offered in the community to meet the needs of the new K to 12 based curriculum specifically the need for teachers. Generally, the program’s curriculum is filled with education subjects thus graduates of this program are allowed to take the Licensure Examination for Teachers (LET). Once graduates of the BTTE program pass the LET they can teach in academic institutions specifically in elementary, secondary and collegiate levels. Graduates...
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... Function: This project involves measure and controls the eye blink using IR sensor. The IR transmitter is used to transmit the infrared rays in our eye. The IR receiver is used to receive the reflected infrared rays of eye. If the eye is closed means the output of IR receiver is high otherwise the IR receiver output is low. This to know the eye is closing or opening position. This output is give to logic circuit to indicate the alarm. This project involves controlling accident due to unconscious through Eye blink. Here one eye blink sensor is fixed in vehicle where if anybody looses conscious and indicate through alarm. CONTENTS 1. Introduction ……....……………….………………………………..……6 2. System Model…….……………………………………………….…….7 2.1 Basic Model of The System …….…..……………………..…….7 2.2 Circuit Diagram …….……………………………………..……...8 2.3 Parts of The System …………………………...………..………..9 2.3.1 IR Sensing Circuit………..…….………..……………….9 2.3.2 Alarm Circuit……..………………………………………11 2.3.3 LM358 Comparator………….………………………….13 3. Hardware Description………………………………………..……….. 14 3.1 Microcontroller (AT89S52)……………………………..………..16 3.2 Liquid Crystal Display….……..……………………………….. 18 3.3 Power Supply….………………….………………….………….20 4. Software……………………………………………………….………..22 4. 1 Introduction to KEIL…………………………………….………. 22 4.2 What is...
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...Chapter 3: Physical Layer Chapter Outline INTRODUCTION CIRCUITS Circuit Configuration Data Flow Communication Media Multiplexing How DSL Transmits Data COMMUNICATION MEDIA Guided Media Wireless Media Media Selection DIGITAL TRANSMISSION OF DIGITAL DATA Coding Transmission Modes Digital Transmission How Ethernet Transmits Data ANALOG TRANSMISSION OF DIGITAL DATA Modulation Capacity of a Voice Circuit How Modems Transmit Data DIGITAL TRANSMISSION OF ANALOG DATA Translating from Analog to Digital How Telephones Transmit Voice Data How Instant Messenger Transmits Voice Data VoIP IMPLICATIONS FOR MANAGEMENT SUMMARY Teaching Notes Generally preconceptions about what analog and digital transmission are vary greatly among undergraduate students. For this reason it is necessary to spend at least about 3-4 hours covering this chapter. Make sure at first that the students understand the dual characteristic state of what constitutes a circuit- the concepts of logical and physical. Circuits are probably the most important aspect of comprehending the physical layer. A circuit can be viewed and generally is viewed as a wire or a cable. This is the physical aspect of the circuit. There is also a logical aspect of a circuit. It is not just how long, wide or what type of cable; it is also what it is that propagates through the cable. When I discuss circuits and media, I try to remember to hand around twisted pair cable...
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...Failure Analysis/Change Strategy Learning Team A LDR/531 Organizational Leadership October 21, 2014 Dr. Nancy Atkins Failure and Change Strategy for a Business Circuit City was one of the top selling electronic retailers in the United States. The company was based out of Richmond, Virginia started by Samuel S. Wurtzel in 1949. Some say bad real estate deals, lack of focus on being the low cost seller, mistakes with its sales force and straying from its core led to their demise in 2009. The success of Amazon has much to do with Jeff Bezos, the founder and Chief Executive Officer (CEO). His unique combination of character traits and business strategy has driven Amazon to the top of the online retail world. In 2011, Amazon.com was posting revenues of nearly $50 billion per year (Price III, 2013). Part 1: Business Failure/Success Analysis Circuit City Objective (Carolyn Whitaker) Circuit City is dedicated to the highest quality of customer service which is done with the highest respect. With a highly praised customer service and satisfaction, it will improve our sales performance. For Circuit City to effectively sell products to customers, sales representatives will try to understand and fulfil the customers’ needs. With a highly trained team of associates, Circuit City will be successful in the long run. Circuit City Vision/Mission Statement (Carolyn Whitaker) Respect - “Our Associates are our greatest assets. We expect every Associate to demonstrate that they...
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...What is Data Communications? The distance over which data moves within a computer may vary from a few thousandths of an inch, as is the case within a single IC chip, to as much as several feet along the backplane of the main circuit board. Over such small distances, digital data may be transmitted as direct, two-level electrical signals over simple copper conductors. Except for the fastest computers, circuit designers are not very concerned about the shape of the conductor or the analog characteristics of signal transmission. Frequently, however, data must be sent beyond the local circuitry that constitutes a computer. In many cases, the distances involved may be enormous. Unfortunately, as the distance between the source of a message and its destination increases, accurate transmission becomes increasingly difficult. This results from the electrical distortion of signals traveling through long conductors, and from noise added to the signal as it propagates through a transmission medium. Although some precautions must be taken for data exchange within a computer, the biggest problems occur when data is transferred to devices outside the computer's circuitry. In this case, distortion and noise can become so severe that information is lost. Data Communications concerns the transmission of digital messages to devices external to the message source. "External" devices are generally thought of as being independently powered circuitry that exists beyond the chassis of a computer...
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...CHAPTER III III. RESEARCH METHODOLOGY 41 Research Design 42 Respondents of the Study 43 Sampling Design and Techniques 44 Research Instruments 45 Sources of Data 45 Data Gathering Procedures 45 Statistical Treatment 46 System Design 47 System Overview 47 System Block Diagram 49 System Schematic Diagram 52 Material Listing and Specification 56 Hardware Component Design 62 Hardware Program Design 68 Software Design 70 Implementation 75 Project Timeline 75 Assembly Procedure 76 Unit Testing Procedure 86 System Testing Procedure 87 Operation Guide 87 CHAPTER IV IV. DATA PRESENTATION AND ANALYSIS 89 Cost Analysis 100...
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...around the world. Within England, Victoria took the throne in 1837 and would ultimately rule longer than any other British monarch. In 1838, slavery was abolished in the British empire. Additionally, in Ireland in 1845 the great potato famine began that lasted approximately four years killed about a million people, creating a large emigration to England and North America. In North America, in 1846 the Mexican-American War was fought, as well as the Civil War, although Boole died on December 8, 1864, in Ballintemple, Ireland, before the Civil War ended. Boole is most well-known for his discovery of algebra of logic, known today as Boolean algebra. He stated, “Boole was interested in symbolic analysis years before he wrote his Laws of Thought” (Nahin, 2012). The concept behind symbolic analysis was attempting to condense logic to...
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...Science Bahria University Karachi campus Karachi, Pakistan Hajra.cs@gmail.com Aniqa Naeem Computer Science Bahria University Karachi campus Karachi, Pakistan Aniqanaeem@yahoo.com Abstract—This electronic document is a “live” template and already defines the components of your paper [title, text, heads, etc.] in its style sheet. *CRITICAL: Do Not Use Symbols, Special Characters, or Math in Paper Title or Abstract. (Abstract) Keywords—component; formatting; style; styling; insert (key words) Introduction There are many different kind of fault tolerance in computer architecture like failure in operating system and other hardware issues raised in our daily lives among them there is a soft error issues which is also called as semiconductor transient faults. This fault occurred by the cosmic rays or substrate alpha particle that can also have possibly corrupt the user data. A soft error event causes enough of a charge disturbance to reverse or flip the data state of a memory cell, register, latch, or flip-flop. [1] The error is called “soft” because the circuit/device itself is not permanently damaged by the radiation; if new data are written to the bit, the device will store it correctly. The soft error is also often referred to as a single event upset(SEU). If the radiation event is of a very high energy, more than a single bit maybe affected, creating a multi-bit upset (MBU) as opposed to the more likely single bit upset[2] background ...
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...and the fair use doctrine. ... Further, this note evaluates how the defendant used the fair use doctrine as an exception to copyright in Campbell v. Acuff-Rose Music, Inc. ... The district court recognized that courts have included parody under the fair use doctrine. ... The district court found that the second factor, the nature of the copyrighted work, weighed against fair use and in favor of Acuff-Rose. ... Judge Joiner, writing for the majority, considered each of the factors in section 107 in determining that the derivative work was not fair use. ... The Supreme Court's Application of the Fair Use Doctrine in Acuff-Rose Music, Inc. v. Campbell ... He observed that the application of the fair use doctrine requires a case-by-case analysis, as opposed to "bright-line rules." Such an approach is necessary because section 107 does not define every type of creative work that a court may exempt under the fair use doctrine. ... However, the Court of Appeals read Sony as presuming unfair use when a derivative work is used for commercial purposes and found that the fourth factor weighed against fair use. ... HIGHLIGHT: Satire is the sort of glass, wherein beholders do generally discover everybody's face but their own. -- Jonathan Swift n1 TEXT: [*627] I. Introduction Suppose that an artist sees another person's copyrighted work as rich in potential for some pointed social criticism or a wry humorous...
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...N E L L D A L E J O H N L E W I S illuminated computer science J O N E S A N D B A RT L E T T C O M P U T E R S C I E N C E computer science illuminated N E L L D A L E J O H N L E W I S computer science illuminated N E L L D A L E J O H N Villanova University L E W I S University of Texas, Austin Jones and Bartlett Publishers is pleased to provide Computer Science Illuminated’s book-specific website. This site offers a variety of resources designed to address multiple learning styles and enhance the learning experience. Goin’ Live This step-by-step HTML Tutorial will guide you from start to finish as you create your own website. With each lesson, you’ll gain experience and confidence working in the HTML language. Online Glossary We’ve made all the key terms used in the text easily accessible to you in this searchable online glossary. The Learning Store Jones and Bartlett Publishers has a wealth of material available to supplement the learning and teaching experience. Students and instructors will find additional resources here or at http://computerscience. jbpub.com The Language Library Here you will find two complete chapters that supplement the book’s language-neutral approach to programming concepts. A JAVA language chapter and C++ language chapter are included and follow the same pedagogical approach as the textbook. http://csilluminated.jbpub.com eLearning Our eLearning center provides chapter-specific...
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...-Aa posteriori distribution a priori distribution A.C. pulse abandoned connection abbreviated address calling abend aberration abnormal end abnormal reflection abnormal termination abort sequence abort, to aborted connection absolute code absolute delay absolute error absolute error of measurement absolute instruction absolute instrument absolute pressure absolute stability of a system absolute system of electrical units absolute-value device absolutely stable system absolutely summable absorb, to absorbant absorbing state absorption cross-section absorption loss absorption modulation absorption absorption spectrum absorption trap absorptive attenuator abstract abstract symbol abstract syntax tree abstraction AC AC/DC converter accelerate, to accelerated test accelerating relay acceleration of gravity sonsal dağılım önsel dağılım almaşık akım darbesi yarıda kalan bağlantı kısa numarayla arama olağandışı sonlanma sapınç olağandışı son olağandışı yansıma olağandışı son durdurma dizisi (bitirmeden) durdurmak yarıda kalan bağlantı makina dilindeki kod, mutlak kod mutlak gecikme mutlak hata mutlak ölçüm hatası makina dilindeki komut, mutlak komut mutlak ölçü aleti mutlak basınç bir dizgenin mutlak kararlılığı elektrik birimlerinin mutlak sistemi mutlak değer aygıtı mutlak kararlı dizge mutlak toplanır soğurmak soğurgan soğurucu durum etkin soğurma alanı soğurum yitimi enerji soğurum kiplenimi soğurulma, soğurum soğurum izgesi soğurum tuzağı soğurgan zayıflatıcı 1) öz; 2) soyut soyut...
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...Final Report EE 3331-002 Project 2 GPS Guided Vehicle By: Yasser Khan December 10th 2004 Instructor: Dr. Andreas Neuber Advisor: Dr. Jon G. Bredeson Team Member(s): Travis Vollmer Justin Griffin Abstract This paper illustrates the implementation of an autonomous robot that navigates around the TTU R4 parking lot using the guidance of a GPS sensor. Choosing of this robot will be discussed, as well as the different components needed to make such a project possible. The GPS sensor is manufactured by GARMIN and its accuracy will be evaluated in this report. The Texas Instrument microcontroller MSP430F149 will receive GPS data from the sensor and run well assembled software to evaluate and control the motor controller which controls the motors. The microcontroller will control movements of the chosen robot and do actions such as move straight and turn a number of different degrees. Table of Contents Table of Contents…………………………………………………………………2 Introduction……………………………………………………………………….3 Researching GPS………………………………………………………………….3 GPS statistics…………….………………………………………………………..6 Block Diagram…………………………………………………………………...10 Texas Instruments MSP430 Microcontroller………………………………….10 DC Motor and Futaba Servo……………………………………………………13 Voltage Regulators & Transceiver……………………………………………..14 Motor Controller………………………………………………………………...16 Power supply……………………………………………………………………..17 Chassis……………………………………………………………………………17 Programming...
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... |3+1 |- |6 | | |Mathematical Methods |3+1 |- |6 | | |Applied Physics |2+1 |- |4 | | |C Programming and Data Structures |3+1 |- |6 | | |Network Analysis |2+1 |- |4 | | |Electronic Devices and Circuits |3+1 |- |6 | | |Engineering Drawing |- |3 |4 | | |Computer Programming Lab. |- |3 |4 | | |IT Workshop |- |3 |4 | | |Electronic Devices and Circuits Lab |- |3 |4 | | |English Language Communication Skills Lab. |- |3 |4 | | |Total |25 |15 |56 | EBOOKS FOR JNTU SUBJECTS : www.jntuworld.com JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD. B.TECH. ELECTRONICS AND...
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