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Wyświetlanie 1-7 z 7
Tytuł:
DEMPE Functions in Practice: The International Approach and Lessons Learned over the Last Years
Funkcje DEMPE w praktyce – nauka wyciągnięta z ostatnich lat oraz podejście międzynarodowe
Autorzy:
Dziwiński, Karol
Powiązania:
https://bibliotekanauki.pl/articles/48764590.pdf
Data publikacji:
2023
Wydawca:
Szkoła Główna Handlowa w Warszawie. Centrum Analiz i Studiów Podatkowych
Tematy:
DEMPE
wartości niematerialne i prawne
ceny transferowe
międzynarodowe prawo podatkowe
licencjonowanie
CCA
porozumienia w sprawie podziału kosztów
intangibles
transfer pricing
international tax law
licensing
Opis:
Artykuł omawia stosowanie koncepcji DEMPE w praktyce od czasu jej oficjalnego wprowadzenia w ramach Wytycznych OECD w sprawie cen transferowych z 2017 r. Rozważania rozpoczynają się od uplasowania koncepcji w realiach cen transferowych, a następnie przechodzą do najczęstszych problemów napotykanych w praktyce jej stosowania, co obejmuje również analizę zastosowania DEMPE odnośnie do porozumień w sprawie podziału kosztów. Na koniec w artykule przedstawiono rzeczywiste przykłady zastosowania koncepcji DEMPE w krajach takich jak Austria, Belgia, Chiny, Niemcy i Indie.
The article discusses practical experiences with the application of the DEMPE concept over the years since its official introduction in the 2017 OECD Transfer Pricing Guidelines. Starting with placing the concept in the transfer pricing realm, the article then moves on to deal with the most common issues in its practical application, which include also an analysis of the application of the concept in Cost Contribution Arrangements. Finally, the article discusses the real-life application of the DEMPE concept in the countries such as Austria, Belgium, China, Germany, and India.
Źródło:
Analizy i Studia CASP; 2023, 15, 1; 1-12
2451-0475
Pojawia się w:
Analizy i Studia CASP
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of water quality on the availability of phytoplankton and growth of Litopenaeus vannamei
Autorzy:
Musa, Muhammad
Thoyibah, Auliarifka A.
Puspitaningtyas, Dyah A.
Arsad, Sulastri
Mahmudi, Mohammad
Lusiana, Evellin D.
Maftuch, Maftuch
Huda, Agus S.
Powiązania:
https://bibliotekanauki.pl/articles/2203547.pdf
Data publikacji:
2023
Wydawca:
Instytut Technologiczno-Przyrodniczy
Tematy:
algae
aquaculture
canonical correspondence analysis
CCA
dynamics of water quality
principal component analysis
PCA
vannamei shrimp
Opis:
This research analysed the availability of phytoplankton and the growth rate of Vannamei shrimp in relation to water quality changes. The research was carried out in February-March 2021 for a half cycle of shrimp cultivation in two ponds of the Brackish Water Fish Culture Probolinggo Laboratory in Probolinggo, East Java, Indonesia. The research used a descriptive method and included a survey. Sampling was made every two weeks for two months. Nine parameters were measured and ten shrimps were taken for a specific growth rate (SGR) measurement once per sampling. Data were analysed using the principal component analysis (PCA) and canonical correspondence analysis (CCA). Secondary data of water quality were added for the PCA. The results show that the phytoplankton found in the first pond consisted of Chlorophyta, Chrysophyta, and Cyanophyta, whereas the phytoplankton in the other pond included Chlorophyta, Chrysophyta, Cyanophyta, and Dinophyta. The abundance of phytoplankton ranged from 12-80∙103 cell∙cm-3, which indicated eutrophic waters. The PCA demonstrated that pH, nitrate, and total organic matter (TOM) significantly influenced phytoplankton abundance in the pond. In addition, water quality parameters, such as temperature, transparency, salinity, nitrite and phosphate levels, were tolerable in both ponds for the growth of shrimps. However, the level of pH was lower than the aquaculture quality standard, whereas those of nitrate, ammonia, and TOM were higher. The growth rate of Vannamei shrimp increased by 0.76–7.34%∙day-1.
Źródło:
Journal of Water and Land Development; 2023, 56; 127--135
1429-7426
2083-4535
Pojawia się w:
Journal of Water and Land Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Multimodal Sarcasm Detection via Hybrid Classifier with Optimistic Logic
Autorzy:
Bavkar, Dnyaneshwar Madhukar
Kashyap, Ramgopal
Khairnar, Vaishali
Powiązania:
https://bibliotekanauki.pl/articles/2142320.pdf
Data publikacji:
2022
Wydawca:
Instytut Łączności - Państwowy Instytut Badawczy
Tematy:
Bi-GRU
improved CCA
LSTM
multimodal sarcasm detection
Opis:
This work aims to provide a novel multimodal sarcasm detection model that includes four stages: pre-processing, feature extraction, feature level fusion, and classification. The pre-processing uses multimodal data that includes text, video, and audio. Here, text is pre-processed using tokenization and stemming, video is pre-processed during the face detection phase, and audio is pre-processed using the filtering technique. During the feature extraction stage, such text features as TF-IDF, improved bag of visual words, n-gram, and emojis as well on the video features using improved SLBT, and constraint local model (CLM) are extraction. Similarly the audio features like MFCC, chroma, spectral features, and jitter are extracted. Then, the extracted features are transferred to the feature level fusion stage, wherein an improved multilevel canonical correlation analysis (CCA) fusion technique is performed. The classification is performer using a hybrid classifier (HC), e.g. bidirectional gated recurrent unit (Bi-GRU) and LSTM. The outcomes of Bi-GRU and LSTM are averaged to obtain an effective output. To make the detection results more accurate, the weight of LSTM will be optimally tuned by the proposed opposition learning-based aquila optimization (OLAO) model. The MUStARD dataset is a multimodal video corpus used for automated sarcasm Discovery studies. Finally, the effectiveness of the proposed approach is proved based on various metrics.
Źródło:
Journal of Telecommunications and Information Technology; 2022, 3; 97--114
1509-4553
1899-8852
Pojawia się w:
Journal of Telecommunications and Information Technology
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Finding Optimal Frequency and Spatial Filters Accompanying Blind Signal Separation of EEG Data for SSVEP-based BCI
Autorzy:
Jukiewicz, M.
Buchwald, M.
Cysewska-Sobusiak, A.
Powiązania:
https://bibliotekanauki.pl/articles/226812.pdf
Data publikacji:
2018
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
BCI
SSVEP
BSS
FastICA
AMUSE
Infomax
Extended Infomax
CAR
Large Laplacian
Small Laplacian
CCA
Opis:
Brain-computer interface (BCI) is a device which allows paralyzed people to navigate a robot, prosthesis or wheelchair using only their own brains reactions. By creating a direct communication pathway between the human brain and a machine, without muscles contractions or activity from within the peripheral nervous system, BCI makes mapping persons intentions onto directive signals possible. One of the most commonly utilized phenomena in BCI is steady-state visually evoked potentials (SSVEP). If subject focuses attention on the flashing stimulus (with specified frequency) presented on the computer screen, a signal of the same frequency will appear in his or hers visual cortex and from there it can be measured. When there is more than one stimulus on the screen (each flashing with a different frequency) then based on the outcomes of the signal analysis we can predict at which of these objects (e.g., rectangles) subject was/is looking at that particular moment. Proper preprocessing steps have taken place in order to obtain maximally accurate stimuli recognition (as the specific frequency). In the current article, we compared various preprocessing and processing methods for BCI purposes. Combinations of spatial and temporal filtration methods and the proceeding blind source separation (BSS) were evaluated in terms of the resulting decoding accuracy. Canonical-correlation analysis (CCA) to signals classification was used.
Źródło:
International Journal of Electronics and Telecommunications; 2018, 64, 4; 439-444
2300-1933
Pojawia się w:
International Journal of Electronics and Telecommunications
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Meeting reliability requirements for rotor ice protection system design
Projektowanie układu ochrony wirnika przed oblodzeniem zgodnie z wymaganiami niezawodnościowymi
Autorzy:
Golec, P.
Brzęczek, J.
Powiązania:
https://bibliotekanauki.pl/articles/327168.pdf
Data publikacji:
2014
Wydawca:
Polska Akademia Nauk. Polskie Towarzystwo Diagnostyki Technicznej PAN
Tematy:
rotorcraft
reliability
system safety assessment
CCA
FHA
SSA
FMEA
FTA
wiropłat
niezawodność
ryzyko systemów
Opis:
Increasing cost of rotorcraft maintenance forces transport companies to utilize their rotorcraft fleet to the fullest. This means that the most successful rotorcraft production company is the one that can provide rotorcraft that can operate in wider range of weather conditions than competition. Air transport authorities define requirements for both rotorcraft performance during flight in icing conditions and reliability of ice accretion protection systems. At the same time production company management requires that production, and development costs are as low as possible. This paper will focus on problems of meeting requirements of rotorcraft ice protection systems reliability using various types of reliability analyses that will help keep the system as simple and inexpensive as possible and are required in certification process of ice protection system.
Ciągłe zwiększanie się kosztów utrzymania wiropłatów wymusza na firmach transportowych maksymalne wykorzystanie możliwości posiadanej floty. Oznacza to, że producent wiropłatów, aby osiągnąć sukces musi dostarczać produkt, który będzie w stanie operować w szerszym zakresie warunków pogodowych, niż firmy konkurencyjne. Organy nadzoru lotniczego określają zarówno wymagania dla własności lotnych wiropłatów w czasie lotu w warunkach oblodzenia oraz wymagania niezawodnościowe układu ochrony przed oblodzeniem. Jednocześnie zarządzający firmami produkującymi, wymagają, aby koszty produkcji i opracowania projektu były możliwie jak najniższe. Niniejsze opracowanie skupia się na problematyce sprostania wymaganiom niezawodnościowym przy wykorzystaniu różnych typów analiz niezawodnościowych, które pozwolą na zaprojektowanie możliwie najprostszych i najtańszych układów, i które są wymagane w procesie certyfikacyjnym układu ochrony wiropłata przed oblodzeniem.
Źródło:
Diagnostyka; 2014, 15, 1; 31-35
1641-6414
2449-5220
Pojawia się w:
Diagnostyka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Viability and generalized differential quotients
Autorzy:
Girejko, E.
Bartosiewicz, Z.
Powiązania:
https://bibliotekanauki.pl/articles/970016.pdf
Data publikacji:
2006
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
viability
differential inclusion
generalized differential quotient (GDQ)
contingent derivative
Cellina continuous approximability (CCA)
Opis:
Necessary and sufficient conditions for a set-valued map K : R → Rn to be GDQ-differentiable are given. It is shown that K is GDQ differentiate at to if and only if it has a local multiselection that is Cellina continuously approximable and Lipschitz at to. It is also shown that any minimal GDQ of K at (to,yo) is a subset of the contingent derivative of K at (to,yo), evaluated at 1. Then this fact is used to prove a viability theorem that asserts existence of a solution to the initial value problem y(t) ∈ F(t, y(t)), with y(to) =yo, where F : Gr(K) → Rn is an orientor field (i.e. multivalued vector field) defined only on the graph of K and K : T → Rn is a time-varying constraint multifunction. One of the assumptions is GDQ differentiability of K.
Źródło:
Control and Cybernetics; 2006, 35, 4; 815-829
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Co-variability of bars in a multi-bar nearshore zone determined with canonical correlation analysis (CCA)
Autorzy:
Różyński, G.
Powiązania:
https://bibliotekanauki.pl/articles/241073.pdf
Data publikacji:
2001
Wydawca:
Polska Akademia Nauk. Instytut Budownictwa Wodnego PAN
Tematy:
co-variability
bed features
nearshore zone
multi-bar system
canonical correlation analysis
CCA
Baltic Sea
Opis:
Nearshore bed variations of the southem Baltic shore were investigated with the aim of detecting co-variability among bed forms of a multi-bar system. The studied area is located at IBW PAN Coastal Research Station at Lubiatowo. The beach consists of fine sand of median grain equal to 0.22 mm, is mildly sloping and boasts multiple (usually 4) bars, which is typical for the coast in the southem Baltic. Data on bed topography were collected along 27 lines, equally spanned every 100 m, since 1987 to 1999, usually twice a year. Fairly high alongshore bed homogeneity made it possible to choose one representative profile for which the CCA method was employed. The method demonstrated considerable potential for detecting co-variability of bed features in the nearshore zone. The results show that some 80% of variability in the region of the offshore slope of the outermost bar can be attributed to variations of Dean equilibrium profiles. The portion of variability of the two innermost bars due to variations of equilibrium profiles equals 40%. Horizontal counter-movements of outer and inner bars can be responsible for same 20%. The remaining 40% should be related to highly variable short time scale phenomena like breakers and wave driven currents in the vicinity of inner bars.
Źródło:
Archives of Hydro-Engineering and Environmental Mechanics; 2001, 48, 2; 91-106
1231-3726
Pojawia się w:
Archives of Hydro-Engineering and Environmental Mechanics
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-7 z 7

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