1.

Record Nr.

UNINA990002570790403321

Autore

Campedelli, Luigi

Titolo

Cultura matematica e insegnamento elementare / Luigi Campedelli

Pubbl/distr/stampa

Milano : Feltrinelli, 1978

Descrizione fisica

355 p. ; 23 cm

Collana

Collana di aggiornamento e didassi ; 31

Disciplina

516

Locazione

MAS

Collocazione

MXXV-A-115

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

2.

Record Nr.

UNINA9910784942303321

Autore

Vasavada Nevandu P

Titolo

Taxation of US investment partnerships and hedge funds [[electronic resource] ] : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada

Pubbl/distr/stampa

Hoboken, NJ, : Wiley, 2010

ISBN

0-470-64258-0

1-282-70781-7

9786612707810

0-470-64256-4

Descrizione fisica

1 online resource (302 p.)

Collana

Wiley professional advisory services

Disciplina

332.645240973

336.2070973

Soggetti

Hedge funds - Taxation - United States

Investment clubs - Taxation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia



Note generali

Includes index.

Nota di contenuto

Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods

Chapter 9: Tax Efficiency of Hedge Funds Chapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Netting; Appendix 4: Nonabusive Tilting of Tax Allocations According to Tax Preferences

Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index

Sommario/riassunto

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership.Understand the pitfalls and optimize across legitimate policies that are consistent



3.

Record Nr.

UNINA9910746292003321

Autore

Cimatti Alessandro

Titolo

Formal Methods for Industrial Critical Systems : 28th International Conference, FMICS 2023, Antwerp, Belgium, September 20–22, 2023, Proceedings / / edited by Alessandro Cimatti, Laura Titolo

Pubbl/distr/stampa

Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2023

ISBN

9783031436819

3031436814

Edizione

[1st ed. 2023.]

Descrizione fisica

1 online resource (270 pages)

Collana

Lecture Notes in Computer Science, , 1611-3349 ; ; 14290

Altri autori (Persone)

TitoloLaura

Disciplina

004.0151

Soggetti

Compilers (Computer programs)

Software engineering

Application software

Artificial intelligence

Computer science

Computer engineering

Computer networks

Compilers and Interpreters

Software Engineering

Computer and Information Systems Applications

Artificial Intelligence

Theory of Computation

Computer Engineering and Networks

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Intro -- Preface -- Organization -- Contents -- Experimenting with Formal Verification and Model-Based Development in Railways: The Case of UMC and Sparx Enterprise Architect -- 1 Introduction -- 2 Related Work -- 3 MBSD, Sparx Enterprise Architect and UMC -- 3.1 Sparx Enterprise Architect -- 3.2 UML Model Checker -- 4 Methodology -- 5 Case Study -- 5.1 Model Checking Sparx EA Models -- 6 Lessons Learned and Limitations -- 7 Conclusion -- References -- The 4SECURail Case Study on Rigorous Standard Interface Specifications --



1 Introduction -- 2 The Demonstrator Case Study -- 2.1 The 4SECURail Case Study -- 2.2 The Formalization of the Case Study -- 3 Cost-Benefit Analysis -- 4 Discussion and Conclusions -- References -- Statistical Model Checking for P -- 1 Introduction -- 2 An Overview of P -- 2.1 An Overview of P and its Semantics -- 2.2 A Case Study: A Bike Sharing System -- 3 Statistical Model Checking with MultiVeStA -- 4 Integration of P and MultiVeStA -- 5 A Case Study -- 5.1 Verifying Quantitative Properties of the Bikes Example -- 5.2 On the Scalability of Statistical Model Checking -- 6 Concluding Remarks -- References -- Pattern-Based Verification of ROS 2 Nodes Using UPPAAL -- 1 Introduction -- 2 Background -- 2.1 ROS 2 -- 2.2 Timed Automata and UPPAAL -- 3 Modeling and Verification of ROS 2 Nodes in UPPAAL -- 4 Evaluation of Pattern-Based Verification -- 5 Related Work -- 6 Conclusions and Future Work -- References -- Configurable Model-Based Test Generation for Distributed Controllers Using Declarative Model Queries and Model Checkers -- 1 Introduction -- 2 Preliminaries -- 2.1 Railway Interlocking System and its Object Manager Subsystem -- 2.2 Component Integration and Test Generation Approach -- 2.3 VIATRA Query Language -- 3 Configuring Message Queues for Component Interactions -- 4 Property Specification Using Model Queries.

5 Practical Evaluation -- 6 Related Work -- 7 Conclusion and Future Work -- References -- Refinement of Systems with an Attacker Focus -- 1 Introduction -- 2 Modelling Systems and Attacks -- 3 Attacker Objectives -- 4 Refinement Checking -- 5 Implementation -- 6 Case Study -- 6.1 Amazon Delivery -- 6.2 Duqu Malware -- 7 Conclusion -- References -- Modelling of Hot Water Buffer Tank and Mixing Loop for an Intelligent Heat Pump Control -- 1 Introduction -- 2 Case House and Problem Statement -- 3 Buffer Tank and Mixing Loop Thermodynamics -- 4 System Modelling in Uppaal Stratego -- 4.1 Buffer Tank Modelling in Uppaal Stratego -- 4.2 Online Synthesis -- 5 Experimental Evaluation -- 5.1 Evaluation Setup -- 5.2 Buffer Tank Quality Assessment -- 5.3 Buffer Tank Evaluations with Intelligent Stratego Controller -- 5.4 Mixing Loop Evaluations with Intelligent Stratego Controller -- 6 Conclusion -- References -- Automated Property-Based Testing from AADL Component Contracts -- 1 Introduction -- 2 Background -- 3 Example -- 4 Property-Based Testing Framework Overview -- 5 GUMBOX Illustrated -- 6 Experience Report -- 7 Related Work -- 8 Conclusion -- References -- Impossible Made Possible: Encoding Intractable Specifications via Implied Domain Constraints -- 1 Introduction -- 2 Preliminaries: Mission-Time LTL and Formula-Wise Encoding -- 2.1 MLTL Formula-Wise AST Encoding Structure -- 2.2 MLTL AST Encoding Memory Requirements ch9KZJZR20 -- 3 MLTL Encoding Optimizations -- 4 Realizing Self-Reference via Slot-Based MLTL Encoding -- 5 Realizing Unboundedness via Dynamic Set Specification Unrolling -- 6 Realizing Counting via Domain-Bounded Dynamic Sets -- 7 Applying MLTL Rewrite Rules to DBDS Specifications -- 8 Impacts and Future Work -- References.

Robustness Verification of Deep Neural Networks Using Star-Based Reachability Analysis with Variable-Length Time Series Input -- 1 Introduction -- 2 Preliminaries -- 2.1 Neural Network Verification Tool and Star Sets -- 2.2 Time Series and Regression Neural Network -- 2.3 Reachability of a Time Series Regression Network -- 3 Adversarial Noise -- 4 Verification Properties -- 5 Robustness Verification Problem Formulation -- 6 Reachability of Specific Layers to Allow Variable-Length Time Series Input -- 7 Experimental Setup -- 7.1 Dataset Description -- 7.2 Network Description -- 8 Experimental Results and Evaluation -- 9 Conclusion and Future Work -- References -- Testing



Logical Diagrams in Power Plants: A Tale of LTL Model Checking -- 1 Introduction -- 2 Logical Diagram -- 3 LTL Encoding of Logical Diagrams -- 3.1 LTL Encoding of Logical Diagrams and Initializing Functions -- 3.2 LTL Encoding of Properties -- 4 Proofs -- 5 Evaluation and Discussion -- References -- Optimal Spare Management via Statistical Model Checking: A Case Study in Research Reactors -- 1 Introduction -- 1.1 Related Work -- 2 Spare Management for a Research Reactor -- 2.1 Research Reactor -- 2.2 Optimal Spare Management -- 2.3 System Parameters -- 2.4 Performance Metrics -- 3 Preliminaries -- 3.1 Fault Trees -- 3.2 Stochastic Priced Timed-Game Automata -- 3.3 Uppaal Stratego -- 4 Methodology -- 5 INVAP Emergency Shutdown System as an SPTGA -- 6 Analysis and Results -- 6.1 Formal Queries -- 6.2 Analysis Results -- 6.3 Discussion -- 7 Conclusion and Future Work -- References -- Applying Rely-Guarantee Reasoning on Concurrent Memory Management and Mailbox in C/OS-ii: A Case Study -- 1 Introduction -- 2 Background -- 2.1 Rely-Guarantee Reasoning -- 2.2 Concurrent Reactive System and PiCore -- 3 Kernel Services in C/OS-ii -- 3.1 Data Structure -- 3.2 Mechanism of Kernel Services.

3.3 Safety Invariants of Kernel Service -- 4 Formal Modelling of Kernel Services of C/OS-ii -- 4.1 Execution Model of C/OS-ii -- 4.2 Formal Specification of Kernel Service of C/OS-ii -- 5 Correctness and Rely-Guarantee Proof -- 6 Experience Using PiCore -- 7 Related Work and Conclusion -- References -- Conformance in the Railway Industry: Single-Input-Change Testing a EULYNX Controller -- 1 Introduction -- 2 Background -- 2.1 Point Architecture in EULYNX -- 2.2 Programmable Logic Controllers -- 2.3 Single-Input-Change Testing -- 3 Interpretation of EULYNX Specifications -- 3.1 Proposed Interpretation -- 3.2 Formal Model -- 4 From FSM to SIC-DFSM -- 4.1 SIC-DFSM -- 4.2 SIC-DFSM Derivation -- 5 Case Study -- 5.1 Pipelines -- 5.2 Results -- 5.3 Validation -- 6 Related Work -- 7 Final Remarks -- References -- Author Index.

Sommario/riassunto

This book constitutes the proceedings of the 28th International Conference on Formal Methods for Industrial Critical Systems, FMICS 2023, held in Antwerp, Belgium, during September 20–22, 2023. The 14 full papers included in this book were carefully reviewed and selected from 24 submissions. The papers focus on development and application of formal methods in industry. FMICS is a platform for scientists and engineers who are active in the area of formal methods and interested in exchanging their experiences in the industrial usage of these methods. FMICS also strives to promote research and development for the improvement of formal methods and tools for industrial applications. .