Individuals investing in a Venture Capital Trust IPO listed on the London Stock Exchange receive a number of conditional tax incentives; the time related nature of the conditions can create a “lock in effect”. By deriving a dynamic model of the value of these incentives we examine how they influence investors’ pricing and trading decisions. This contributes to the ongoing tax capitalisation deb...

Cyber-physical systems will touch many aspects of life, and lives will depend on them: on the road, in the air, on rails, and in the operating room. We are concerned with the efficient construction of cyber-physical systems, and of the assurances required to place lives within their scope of control. We have been investigating a framework for an approach to safetyand securitycritical systems kn...

We introduce a theory of intransitive noninterference for separation kernels with control. We show that it can be instantiated for a simple API consisting of IPC and events.

Micromachining can be considered a fabrication technology for building devices with feature sizes from a few microns to a few mils, often with moving parts. MicroeElectroMechemical Systems (MEMS) is a term often used interchangeably with micromachining. MEMS devices, however, are distinguished from micromachining by their mechanical nature, because moving parts are often a required component to...

We report the switching of a bistable metal-tunnel­ oxide-silicon (MTOS) junction from a low-current state to a high­ current state by the insertion of a charge packet of minority carriers from a charge-coupied device input structure. For the 33-A tunnel oxide reported in this letter, a switching threshold of 630 pC for a 40 mils 2 device area was ~bserved. The transient switching time is al>­ ...

The dual-execution-environment approach (dual-EE) is a trusted model that was defined to allow mobile smart devices to guarantee tamper-resistant execution for highly sensitive applications. Although various solutions implementing dual-EE have been proposed in the literature, this model has not been formalized yet. In this paper, we revisit the dual-EE approach and propose a theoretical framewo...

This paper develops an extended version of MFCLSTP (Maximum Flow-Covering Location and service Start Time Problem, Tanaka 2011) by introducing multiple coverage levels based on the arrival time to a destination. The original MFCLSTP determines the locations of facilities and the start time of services of fixed duration to maximize coverage for flows on the way back home from work. In MFCLSTP, e...

introduction: multiple sclerosis is a progressive neurological disease is most common in young adults. this disease has created many problems for patients and it leads to disability and dependence in life. clinical findings indicate that mental stress of everyday life events gradually work different body systems including the immune system is affected and can weaken it. various factors can modu...

It is necessary to control the profile of abrasive-blasted metal surfaces to a degree. But it is not necessary to maintain an exact profile on all surfaces as long as the profile falls within an acceptable range. The acceptable range is usually determined by the type of coating and total dry film thickness (dft) being applied. Generally, the profile should be 20 percent to 25 percent of the tot...

We describe the MILS approach to design, construction, integration, and evaluation of secure systems. The crucial feature of the MILS approach is that it separates the problems of enforcing security policy from those of securely sharing resources. MILS design proceeds in two steps: first, we develop a logical security policy architecture in which the system is deconstructed into interacting com...