The paper presents an econometric accounting of the e¤ective corporate tax rate in Australia for the years 1993 to 1996. The estimation is a panel of Australian …rms that uses a specially gathered …nancial data base. Using …xed and random e¤ects, the model speci…es that the statutory tax rate is estimated as the constant term of the model. An ability to …nd an estimated statutory tax rate that ...

Considering biochemistry mechanism of biology growth and the complementarity of the nutrition which is caused by the animalcule decomposition of the propagation reliquiae, as well as its losing caused by physical therapies, we set up a nonlinear dynamical NutritionE. prolifera(NE) model. The model consists of two coupled ordinary differential equations, which explicitly simulates the concentrat...

In 1999, AT&T participated in the ad-hoc task and the Question Answering (QA), Spoken Document Retrieval (SDR), and Web tracks. Most of our e ort for TREC-8 focused on the QA and SDR tracks. Results from SDR track show that our document expansion techniques, presented in [8, 9], are very e ective for speech retrieval. The results for question answering are also encouraging. Our system designed ...

We propose a simple approach to evolution of polygonal curves that is specially designed to t discrete nature of curves in digi tal images It leads to simpli cation of shape complexity with no blur ring i e shape rounding e ects and no dislocation of relevant features Moreover in our approach the problem to determine the size of discrete steps for numerical implementations does not occur since ...

In this work, we present a system for categorizing photographs based on the text of their captions. The system has been developed as a part of the system CODI, an e-commerce application for an Spanish news agency. The categorization system makes able to the user the personalization of their information interests, improving search possibilities in the CODI application. Our approach for photograp...

This paper presents a methodology for supporting the moderation phase in DCC (Democratic Citizenship Community), a virtual community for supporting e-democratic processes in e-life systems and applications. Based on the Government-Citizen Interactive Model, the DCC encompasses an innovative debate structure, as well as the moderator’s participation based on Discourse Theory, specially concernin...

Two key questions in Clustering problems are how to determine the number of groups properly and measure the strength of group-assignments. These questions are specially involved when the presence of certain fraction of outlying data is also expected. Any answer to these two key questions should depend on the assumed probabilisticmodel, the allowed group scatters and what we understand by noise....

Introduction Load-carrying capacity of gears, especially the surface durability, is influenced by their tooth surface roughness in addition to their tooth profiles and tooth traces (Refs. 1 and 2). The harder the gears are, the smoother their tooth surfaces and the more accurately their tooth profiles should be finished in order to obtain high load-carrying capacity. Through research, the relat...

We describe a safe and easy percutaneous technique for release of trigger finger using a specially designed knife. The A1 pulley is sectioned by a blade which has a hooked end. We released, percutaneously, 185 trigger fingers, including 62 which were locked using this technique. Satisfactory results were achieved in 173 (93.5%). There were no significant complications. We recommend this as a sa...