Algorithms and computation : 9th International Symposium, ISAAC'98, Taejon, Korea, December 14-16, 1998, proceedings / / edited by Oscar H. Ibarra; Kyung-Yong Chwa

• Record Nr.: UNISA996465892203316
• Pubbl/distr/stampa: Berlin, Germany ; ; New York, New York : , : Springer, , [1998]; ©1998
• ISBN: 3-540-49381-6
• Edizione: [1st ed. 1998.]
• Descrizione fisica: 1 online resource (D, 486 p.)
• Collana: Lecture notes in computer science ; ; Volume 1533
• Disciplina: 004.015118
• Soggetti: Computer algorithms
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Invited Presentation -- The Discrepancy Method -- Implementing Algorithms and Data Structures: An Educational and Research Perspective -- Geometry I -- L? Voronoi Diagrams and Applications to VLSI Layout and Manufacturing -- Facility Location on Terrains -- Computing Weighted Rectilinear Median and Center Set in the Presence of Obstacles -- Complexity I -- Maximizing Agreement with a Classification by Bounded or Unbounded number of Associated Words -- Disjunctions of Horn Theories and Their Cores -- Checking Programs Discreetly: Demonstrating Result-Correctness Efficiently While Concealing It -- Graph Drawing -- Two-Layer Planarization in Graph Drawing -- Computing Orthogonal Drawings in a Variable Embedding Setting -- Dynamic Grid Embedding with Few Bends and Changes -- On-Line Algorithm and Scheduling -- Two New Families of List Update Algorithms -- An Optimal Algorithm for On-Line Palletizing at Delivery Industry -- On-Line Scheduling of Parallel Jobs with Runtime Restrictions -- CAD/CAM and Graphics -- Testing the Quality of Manufactured Disks and Cylinders -- Casting with Skewed Ejection Direction -- Repairing Flaws in a Picture Based on a Geometric Representation of a Digital Image -- Graph Algorithm I -- k-Edge and 3-Vertex Connectivity Augmentation in an Arbitrary Multigraph -- Polyhedral Structure of Submodular and Posi-modular Systems -- Maximizing the number of Connections in Optical Tree Networks -- ; Best Paper Presentation -- Selecting the k Largest Elements with Parity Tests -- Randomized Algorithm -- Randomized K-Dimensional Binary Search Trees -- Randomized O(log log n)-Round Leader Election Protocols in Packet Radio Networks -- Random Regular Graphs with Edge Faults: Expansion through Cores -- Complexity II -- A Quantum Polynomial Time Algorithm in Worst Case for Simon’s Problem -- Generalized Graph Colorability and Compressibility of Boolean Formulae -- On the Complexity of Free Monoid Morphisms -- Graph Algorithm II -- Characterization of Efficiently Solvable Problems on Distance-Hereditary Graphs -- Fast Algorithms for Independent Domination and Efficient Domination in Trapezoid Graphs -- Finding Planar Geometric Automorphisms in Planar Graphs -- Combinatorial Problem -- New Approach for Speeding Up Enumeration Algorithms -- Hamiltonian Decomposition of Recursive Circulants -- Convertibility among Grid Filling Curves -- Geometry II -- Generalized Self-Approaching Curves -- The Steiner Tree Problem in ?4-geometry Plane -- Computational Biology -- Approximation and Exact Algorithms for RNA Secondary Structure Prediction and Recognition of Stochastic Context-Free Languages -- On the Multiple Gene Duplication Problem -- Geometry III -- Visibility Queries in Simple Polygons and Applications -- Quadtree Decomposition, Steiner Triangulation, and Ray Shooting -- Optimality and Integer Programming Formulations of Triangulations in General Dimension -- Approximation Algorithm -- Space-Efficient Approximation Algorithms for MAXCUT and COLORING Semidefinite Programs -- A Capacitated Vehicle Routing Problem on a Tree -- Approximation Algorithms for Some Optimum Communication Spanning Tree Problems -- Complexity III -- The Edge-Disjoint Paths Problem is NP-Complete for Partial k-Trees -- Inapproximability Results for Guarding Polygons without Holes -- The Inapproximability of Non NP-hard Optimization Problems -- Parallel and Distributed Algorithm -- An Efficient NC Algorithm for a Sparse k-Edge-Connectivity Certificate -- A Parallel Algorithm for Sampling Matchings from an Almost Uniform Distribution -- Optimal Approximate Agreement with Omission Faults.

The timing of income recognition in tax law and the time value of money / / Moshe Shekel

• Record Nr.: UNINA9910777982203321
• Autore: Shekel Moshe
• Pubbl/distr/stampa: Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009
• ISBN: 1-134-02195-X; 1-134-02194-1; 1-282-37325-0; 9786612373251; 0-203-87967-8
• Descrizione fisica: 1 online resource (366 p.)
• Disciplina: 343.05/2
• Soggetti: Income tax - Law and legislation - Great Britain; Income tax - Law and legislation - United States; Income tax - Law and legislation - Israel; Income tax - Accounting - Law and legislation - Great Britain; Income tax - Accounting - Law and legislation - United States; Income tax - Accounting - Law and legislation - Israel
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of ; recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues.
• Sommario/riassunto: Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.The time component is a weapon in the confrontation between