The U.S. tax law taxes a multinational firm (MNF)’s global incomes at its home country tax rate. To avoid double taxation, it permits tax cross-crediting. Namely, the global firm can use excess foreign tax credits (FTCs) (the portion of foreign tax payments that exceed the home country tax liabilities) generated from a subsidiary located in a high-tax country to offset the tax liabilities of it...

The iteratively reweighted multivariate alteration detection (IR-MAD) algorithm may be used both for unsupervised change detection in multiand hyperspectral remote sensing imagery and for automatic radiometric normalization of multitemporal image sequences. Principal components analysis (PCA), as well as maximum autocorrelation factor (MAF) and minimum noise fraction (MNF) analyses of IR-MAD im...

The study was aimed at evaluating the antioxidant activity of hydroalcoholic solution extracts of Urtica dioica L. (UD), Malva neglecta Wallr. (MN) plants and their mixture. In this study, flower (UDF), root (UDR), seed (UDS) and leaf (UDL) parts of UD and flower (MNF) and leaf (MNL) parts of MN were used. The antioxidant properties of hydroalcoholic extracts and their mixture were evaluated us...

High-resolution urban image clustering has remained a challenging task. This is mainly because its performance strongly depends on the discrimination power of features. Recently, several studies focused unsupervised learning methods by autoencoders to learn and extract more efficient features for purposes. paper proposes Boosted Convolutional AutoEncoder (BCAE) method based feature clustering. ...

Non-empirical SCF molecular-orbital calculations of the d-orbital energies in the complexes [MnF,-,CI,]*( i = 1-6) and distorted [MnFGlk(k = 2 or 4) have been made within a valence-electron approximation. These energies have been shown to be accurately modelled by a one-electron angular-overlap Hamiltonian. The angular-overlap parameters for CI and F have a relationship which is similar to that...

The objective of this research was to evaluate species discrimination and specific age interactions in managed, homogeneous, even-aged Eucalyptus and Acacia plantations (4–11 years old) in KwaZulu-Natal, South Africa using hyperspectral data. CASI (36 bands; 426–952 nm spectral range; 1 m spatial resolution) radiance data from the spring (October) of 2004 were used to (i) discriminate between E...