In the Value Added Tax (VAT) system some goods and services, such as banking services, are exempted from taxes. Based on theoretical foundations, exempt treatment leads to several distortions and inefficiencies in the economy. In order to understand the importance of exemption on macroeconomic fluctuations as well as the fundamental role of financial intermediaries in economy shocks, this study...

Climate change is one of the most important issues affecting different economic sectors. Although this phenomenon has had a larger effect on the agricultural sector due to the heavy dependence of agriculture on weather conditions as compared to the other economic sectors, other economic sectors such as the industry, mining and service sectors are also influenced by weather changes due to their ...

this paper aims to discuss the requirements of safe and smooth trajectory planning of transporter mobile robots to perform non-prehensile object manipulation task. in non-prehensile approach, the robot and the object must keep their grasp-less contact during manipulation task. to this end, dynamic grasp concept is employed for a box manipulation task and corresponding conditions are obtained an...

In this paper a general formulation for finding the maximum allowable dynamic load (MADL) of flexible link mobile manipulators is presented. The main constraints used for the algorithm presented are the actuator torque capacity and the limited error bound for the end-effector during motion on the given trajectory. The precision constraint is taken into account with two boundary lines in plane w...

in an axisymmetric co2-n2-h2o gas dynamic laser, let ? denote the intersection of the vertical plane of symmetry with the upper part of the (supersonic) nozzle. to obtain a maximal small signal gain, some authors have tested several families of curves for ?. to find the most general solution for ?, an application of pontryagin’s principle led to the conjuncture that the optimal ? must consist o...