For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
Organisms of delta form unique ecosystem consist of organisms of endemic, ocean and transition waters. Both Porong and Solo Deltas of East Java have a unique morphological characteristic because they were formed by di...Organisms of delta form unique ecosystem consist of organisms of endemic, ocean and transition waters. Both Porong and Solo Deltas of East Java have a unique morphological characteristic because they were formed by different sediments. During the study on foraminifera in the two deltas, agglutinated foraminifera were given special attention since there were so few records on the occurrence of this group from Indonesia. Agglutinated foraminifera characterized by their shell （test） formed materials that consisting of attachment of foreign materials and cemented by CaCO3 and SiO3. This study was conducted on November 2007 and showed the relatively similar result on Porong and Solo Deltas in term of species. But the number of collected specimens is significantly different, which was recorded more than doubled. Of the 15 stations studied in each delta, 19 species were collected from the Porong Delta and 21 species were in all 15 stations of the Solo Delta. The stations which located close to the mouth of the river contain more number of individuals than that away from it, especially Ammobaculites agglutinans and Textularia pseudogramen. Generally, the number of collected agglutinated foraminifera of Porong Delta was more abundant than Solo Delta.展开更多
This paper focuses on the stability testing of fractional-delay systems. It begins with a brief introduction of a recently reportedalgorithm, a detailed demonstration of a failure in applications of the algorithm and ...This paper focuses on the stability testing of fractional-delay systems. It begins with a brief introduction of a recently reportedalgorithm, a detailed demonstration of a failure in applications of the algorithm and the key points behind the failure. Then,it presents a criterion via integration, in terms of the characteristic function of the fractional-delay system directly, for testingwhether the characteristic function has roots with negative real parts only or not. As two applications of the proposed criterion,an algorithm for calculating the rightmost characteristic root and an algorithm for determining the stability switches, are proposed.The illustrative examples show that the algorithms work effectively in the stability testing of fractional-delay systems.展开更多
For a parametric algebraic system in finite fields, this paper presents a method for computing the cover and the refined cover based on the characteristic set method. From the cover, the author knows for what parametr...For a parametric algebraic system in finite fields, this paper presents a method for computing the cover and the refined cover based on the characteristic set method. From the cover, the author knows for what parametric values the system has solutions and at the same time presents the solutions in the form of proper chains. By the refined cover, the author gives a complete classification of the number of solutions for this system, that is, the author divides the parameter space into several disjoint components, and on every component the system has a fix number of solutions. Moreover, the author develops a method of quantifier elimination for first order formulas in finite fields.展开更多
This paper studies the limit set of multi-agent system with finite states, in which the system is converted into a linear system through an expansion of space. Then, the structure properties of the system matrix are i...This paper studies the limit set of multi-agent system with finite states, in which the system is converted into a linear system through an expansion of space. Then, the structure properties of the system matrix are investigated, and the relationships between the eigenvalues and the limit set are developed. As an application, the nilpotent problem of elementary cellular automata(ECA) known as algorithmically undecidable is considered, and all the nilpotent ECA are found out which consists of rules 0, 8, 64, 239, 253, 255.展开更多
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘Organisms of delta form unique ecosystem consist of organisms of endemic, ocean and transition waters. Both Porong and Solo Deltas of East Java have a unique morphological characteristic because they were formed by different sediments. During the study on foraminifera in the two deltas, agglutinated foraminifera were given special attention since there were so few records on the occurrence of this group from Indonesia. Agglutinated foraminifera characterized by their shell （test） formed materials that consisting of attachment of foreign materials and cemented by CaCO3 and SiO3. This study was conducted on November 2007 and showed the relatively similar result on Porong and Solo Deltas in term of species. But the number of collected specimens is significantly different, which was recorded more than doubled. Of the 15 stations studied in each delta, 19 species were collected from the Porong Delta and 21 species were in all 15 stations of the Solo Delta. The stations which located close to the mouth of the river contain more number of individuals than that away from it, especially Ammobaculites agglutinans and Textularia pseudogramen. Generally, the number of collected agglutinated foraminifera of Porong Delta was more abundant than Solo Delta.
基金supported by the National Natural Science Foundation of China (Grant Nos. 10825207 and 11032009)the Program for Changjiang Scholars and Innovative Research Team in University (Grant No. IRT0968)
文摘This paper focuses on the stability testing of fractional-delay systems. It begins with a brief introduction of a recently reportedalgorithm, a detailed demonstration of a failure in applications of the algorithm and the key points behind the failure. Then,it presents a criterion via integration, in terms of the characteristic function of the fractional-delay system directly, for testingwhether the characteristic function has roots with negative real parts only or not. As two applications of the proposed criterion,an algorithm for calculating the rightmost characteristic root and an algorithm for determining the stability switches, are proposed.The illustrative examples show that the algorithms work effectively in the stability testing of fractional-delay systems.
基金supported by the National 973 Program of China under Grant No.2011CB302400the National Natural Science Foundation of China under Grant No.60970152
文摘For a parametric algebraic system in finite fields, this paper presents a method for computing the cover and the refined cover based on the characteristic set method. From the cover, the author knows for what parametric values the system has solutions and at the same time presents the solutions in the form of proper chains. By the refined cover, the author gives a complete classification of the number of solutions for this system, that is, the author divides the parameter space into several disjoint components, and on every component the system has a fix number of solutions. Moreover, the author develops a method of quantifier elimination for first order formulas in finite fields.
基金supported by the National Natural Science Foundation of China under Grant Nos.61473189,61374176,61203142 and 61203073a Doctoral Program of High Education of China under Grant No.20110073120027partly by the Excellent Young Technology Innovation Foundation of Hebei University of Technology under Grant No.2012005
文摘This paper studies the limit set of multi-agent system with finite states, in which the system is converted into a linear system through an expansion of space. Then, the structure properties of the system matrix are investigated, and the relationships between the eigenvalues and the limit set are developed. As an application, the nilpotent problem of elementary cellular automata(ECA) known as algorithmically undecidable is considered, and all the nilpotent ECA are found out which consists of rules 0, 8, 64, 239, 253, 255.
