Academic literature on the topic 'Tax File Number'
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Journal articles on the topic "Tax File Number"
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Szymanek, Paweł. "Ocena skuteczności nowych kompetencji Krajowej Administracji Skarbowej wprowadzonych w latach 2017-2019." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 8, no. 276 (August 29, 2019): 4–7. http://dx.doi.org/10.5604/01.3001.0013.3747.
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In the article "The new manners and methods of supervision over taxpayers, withholding agents and importers by the National Tax Administration" I have presented the new methods following in order: JPK file, JPK_VAT file, STIR - IT system of clearing house, on-line cash register, split payment, road freight transport monitoring system, tax scheme. In further part, I meticulously analysed effectiveness of supervision of the National Tax Administration over taxpayers. Will new regulations ensure supervision of taxpayers in a correct manner. During the analysis of the new manners and methods of supervision over taxpayers, withholding agents and importers by tax, customs and tax investigation authorities, a number of irregularities have been uncovered. The said authorities have been improperly prepared as far as the efficient implementation of their statutory objectives is concerned. The mistakes which had been recognised in the operations of the National Tax Administration needs another changes.
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Suharsono, Agus, and Burhanudin Harahap. "The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC." SHS Web of Conferences 54 (2018): 06006. http://dx.doi.org/10.1051/shsconf/20185406006.
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The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten evidence, tax authority will publish tax stipulation for which a legal attempt can be file in the form of objection, appeal or judicial review. The number of tax disputes is substantial, indicating that there is a difference of tax law application, the process of applying law to the fact or concrete event. In addition to syllogism, the application of law can be done using a more comprehensive and practical formula, IRAC/ILAC. This study was a library research on law and book/article using statute, conceptual and analytical approaches. The result showed that many tax stipulations become tax dispute due to the difference of interpretation on law and evidence validation. Viewed from juridical aspect, Laws on Tax General Provisions and Tax Court govern that the key to tax law application in Indonesia is evidence. Thus, the application of Indonesian tax law with IRAC formula can be expanded by adding “evidence” into IREAC: Issues-Rules-Evidence-Application-Conclusion.
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Rhoades-Catanach, Shelley C. "Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a Volatile Market." Issues in Accounting Education 18, no. 4 (November 1, 2003): 385–95. http://dx.doi.org/10.2308/iace.2003.18.4.385.
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This case explores the tax treatment of employee stock options as well as associated tax- and financial-planning issues. The number of employee stock option plans and related option grants has increased dramatically in the last decade. Today, senior management and rank-and-file workers alike often own substantial numbers of options and shares of employer stock acquired through the exercise of options. While these holdings can be valuable forms of compensation, exercising options also can be costly and risky. Early in 2000, following the stock market boom and its substantial decline later that same year, many employees who exercised options while the equity markets were at record highs were left with large tax bills. In some cases, the taxes owed exceeded the value of the optioned stock at year-end. This case details the tax and financial impact of option exercise on one employee that chose to retain optioned stock during the stock market crash of 2000. The educational objectives of the case include: (1) becoming familiar with the tax and financial aspects of compensatory stock options, (2) identifying the risks and rewards of option grant and exercise, (3) quantifying the cash inflows and outflows associated with stock options and their tax consequences, and (4) planning to maximize the after-tax value of stock option compensation. The case also discusses the tax treatment of options from the employer's perspective and the policy issues associated with tax deductions for option exercise.
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Rahmawati, Anis Ayu, and Achmad Sulchan. "Effectiveness Identification Number Filing for Solutions to Accelerate in Complete Systematic Land Registration Program (PTSL) in Blora District Land Office." Jurnal Akta 5, no. 4 (December 5, 2018): 885. http://dx.doi.org/10.30659/akta.v5i4.3727.
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Blora Regency is one of regencies in Central Java conducting simultaneously the Complete Systematic Land Registration Program (PTSL) whose responsibility is delegated to the National Land Agency (BPN) Blora. In doing filing related to the file recapitulation, BPN Blora create a policy for the provision of Parent Number meantime to ease the recapitulation of the field which will be registered in PTSL. The purpose of this study was to analyze the Complete Systematic Land Registration Program (PTSL), factors that become obstacles in the implementation of PTSL and to determine the policy of the Master Numbers While (NIS) as a solution Blora District Land Office in the implementation of PTSL.The method used in this research is juridical empirical specification is descriptive analytical research and data collection was obtained from library research and interviews. After data collection is done, then the data is analyzed qualitatively.It can be concluded that the implementation of Complete Systematic Land Registration Program (PTSL) has many constraints among which the cost of land tax payable, the limited number of human resources and infrastructure, land disputes absente, maximum advantages and wastelands and the difficulty of applying the principle of contradictoire delimitatie. To overcome these obstacles BPN Blora do some solutions, among others, added the officer measurement with tool support, expand facilities and infrastructure, especially computers and printers, repair Internet network as well as the policy of Identification Number While (NIS) as a solution to the District Land Office Blora in the implementation PTSL that facilitate more efficient file search. Keywords: Land Registration; Identification Number While (NIS); PTSL.
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Brusov, Peter, and Tatiana Filatova. "The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit." Mathematics 9, no. 11 (May 25, 2021): 1198. http://dx.doi.org/10.3390/math9111198.
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The main purpose of the current study is the generalization and further development of the Modigliani–Miller theory taking into account one of the conditions of the real functioning of companies for the case of paying income tax with an arbitrary frequency (monthly, quarterly, semi-annual or annual payments). While a return is not required more than once a year, businesses may be responsible for filing estimated taxes based on profits earned. This requirement is dependent on showing a profit. For example, sole proprietors must file estimated taxes on profits quarterly, on the 15th day of April, June, September and January. In Russia, tax on profit payments could be made annually, quarterly, or monthly. We suppose, that more frequent payment of income tax impacts on all main financial indicators of the company and leads to some important consequences. We use analytical and numerical methods: we derive all main formulas of the modified Modigliani–Miller theory theoretically and then use them to obtain all main financial indicators of company and their dependences on different parameters by MS Excel. We show that: (1) all Modigliani–Miller theorems, statements and formulas change; (2) all main financial indicators, such as the weighted average cost of capital (WACC), company value, V, and equity cost, ke, depend on the frequency of tax on profit payments; (3) in the case of income tax payments more than once per year (at p≠1), as takes place in practice, the WACC, company value, V and equity cost, and ke start depend on debt cost, kd, while in ordinary (classical) Modigliani–Miller theory all these values do not depend on kd; (4) obtained results allow a company to choose the number of payments of tax on profit per year (of course, within actual tax legislation): more frequent payments of income tax are beneficial for both parties, for the company and for the tax regulator.
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Nuraeni, Fitri, and Yoga Handoko Agustin. "The IMPLEMENTASI CAESAR CIPHER & ADVANCED ENCRYPTION STANDAR (AES) PADA PENGAMANAN DATA PAJAK BUMI BANGUNAN." Jurnal Ilmiah Matrik 22, no. 2 (July 27, 2020): 187–94. http://dx.doi.org/10.33557/jurnalmatrik.v22i2.949.
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Abstract : Property tax as one source of local revenue has an important role in the progress of the village. Management of property Tax data in general at the village level still uses the usual number management application. While the property tax data needs to be secured because it is classified as confidential data, which has the potential to cause damage if accessed by unauthorized persons. To maintain the security aspects of the information, a cryptographic system can be used which provides encryption and data description facilities. The cryptographic system used is Caesar Cipher's super encryption and Advanced Encryption Standard (AES) -128-EBC. To test the encryption quality of this cryptographic system an experimental method is used, by comparing the ciphertext file size, encryption time, entropi value, correlation value, histogram graph and avalanche effect. The test results obtained by Caesar Cipher and Advanced Encryption Standard (AES) -128-EBC cryptographic systems, have good correlation and entropy values with better avalanche effect values compared to the AES algorithm alone.
Keywords: aes-128-ebc, caesar cipher, confidential, encryption, tax
Abstrak : Pajak Bumi dan Bangunan sebagai salah satu sumber pendapatan asli daerah memiliki peranan penting dalam kemajuan desa. Pengelolaan data Pajak Bumi dan Bangunan secara umum di tingkat desa masih menggunakan aplikasi pengelola angka biasa. Sedangkan data Pajak Bumi dan Bangunan (pbb) perlu diamankan karena tergolong ke dalam data confidential, yang mana berpotensi menimbulkan kerusakan apabila diakses oleh orang yang tidak berwenang. Untuk menjaga aspek kemananan informasi tersebut, dapat digunakan sistem kriptografi yang didalamnya menyediakan fasilitas enkripsi dan deskripsi data. Sistem kriptografi yang digunakan adalah super enkripsi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC. Untuk menguji kualitas enkripsi sistem kriptografi ini digunakan metode eksperimen, dengan membandingkan ukuran file cipherteks, waktu enkripsi, nilai entropi, nilai korelasi, grafik histogram dan avalanche effect. Hasil pengujian didapat sistem kriptografi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC ini, memiliki nilai korelasi dan entropi yang tergolong bagus dengan nilai avalanche effect yang lebih baik dibandingkan dengan algoritma AES saja.
Kata kunci: aes-128-ebc, caesar cipher, enkripsi, pajak, rahasia
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Resmini, Wayan, Abdul Sakban, and Ni Putu Ade Resmayani. "SOSIALISASI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN." SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan 4, no. 2 (April 23, 2021): 421. http://dx.doi.org/10.31764/jpmb.v4i2.4357.
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ABSTRAKPajak adalah peralihan kekayaan dari pihak rakyat kepada kas negara untuk membiayai pengeluaran rutin dan surplusnya digunakan untuk public saving yang merupakan sumber pendapatan negara. Sedangkan pajak daerah adalah pajak negara yang diserahkan kepada daerah untuk dipungut berdasarkan peraturan perundang-undangan yang dipergunakan untuk pembiayaan daerah sebagai badan hukum public. Tindak lanjutnya, ditetapkan Peraturan Daerah Kota Mataram Nomor 15 Tahun 2018 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Peraturan Daerah ini diharapkan menjadi landasan hukum dalam pengenaan Pajak daerah.. Untuk itu perlu adanya sosialisasi tentang betapa pentingnya masyarakat memiliki kesadaran dalam melakukan kewajiban untuk membayar pajak bumi dan bangunan. Karena dalam kenyataannya masyarakat masih banyak yang belum menyadari hal tersebut. Sosialisasi ini mengambil lokasi di Kecamatan Mataram Timur, Kota Mataram, Nusa Tenggara Barat. Lokasi ini berada di dalam kota Mataram. Adapun tujuan pengabdian pada masyarakat ini, adalah sebagai berikut: Untuk memberikan pemahaman dan pendidikan tentang : tata cara pembayaran pajak bumi dan bangunan , cara mengajukan keberatan penetapan pajak bumi dan bangunan, cara pengembalian kelebihan pembayaran pajak bumi dan bangunan oleh wajib pajak. Metode kegiatan ini dilaksanakan dengan metode ceramah , diskusi dan Tanya jawab. Tata cara Pembayaran dan Penagihan Pajak adalah sebagai berikut: Pajak yang terhutang berdasarkan SPPT harus dilunasi selambat-lambatnya 5 (lima) bulan sejak tanggal diterimanya SPPT oleh wajib pajak, Pada saat jatuh tempo pembayarannya tidak dibayar atau kurang dibayar, dikenakan sanksi administrasi berupa bunga sebesar 2% setiap untuk jangka waktu paling lama 15 bulan sejak saat terhutangnya pajak. Tata cara mengajukan keberatan pajak yang ditentukan oleh walikota. Wajib pajak dapat mengajukan keberatan kepada Walikota atau pejabat yang ditunjuk atas sesuatu tentang: SPPT; SKPD;SKPDLB); dan SKPDN. Keberatan harus dilakukan dalam jangka waktu paling lama 3 (tiga) bulan sejak tanggal surat. Cara pengembalian Kelebihan pembayaran Pajak Bumi dan Bangunan Atas kelebihan pembayaran pajak, Wajib pajak dapat mengajukan permohonan pengembalian kepada Walikota. Kesadaran masyarakat dalam pembayaran pajak perlu ditingkatkan, hal ini harus diperhatikan dan dimaksimalkan oleh pemerintah daerah Kota Mataram dan instansi terkait, karena masih banyak masyarakat belum menyadari alangkah pentingnya peran dan fungsi pajak badi pembangunan daerah.Hasil pengamatan dan Tanya jawab pada saat pelaksanaan Pengabdian masyarakat Faktor kesadaran masyarakat yang masih rendah, informasi tentang batas akhir pembayaran pajak kurang jelas dari instansi yang terkait. Kesulitan lainnya adalah tempat pembayaran pajak juga menjadi kendala Karen jarak tempuh kurang lebih 3-4 km dari tempat tinggal. Biasanya masyarakat baru membayar pajak saat terjadinya jual beli terhadap obyek pajak. Kata Kunci: pajak; bumi, bangunan; perkotaan; pedesaan. ABSTRACTTaxes are the transfer of wealth from the people to the state treasury to finance routine expenses, and the surplus is used for public saving, which is a source of state income. Meanwhile, regional taxes are state taxes submitted to the regions to be collected based on statutory regulations used for regional financing as public legal entities. As a follow-up, the Mataram City Regional Regulation Number 15 of 2018 concerning Rural and Urban Land and Building Tax (PBB-P2) has been stipulated. This Regional Regulation is expected to become a legal basis in the imposition of regional taxes. For this reason, there is a need for socialization about how important it is for people to have awareness in carrying out their obligations to pay land and building taxes. Because in reality, there are still many people who are not aware of this. This socialization took place in the East Mataram District, Mataram City, West Nusa Tenggara. This location is in the city of Mataram. This community service's objectives are as follows: To provide understanding and education regarding procedures for paying land and building taxes, how to file objections to the determination of land and building tax, how to return overpayments of land, and to build tax by taxpayers. This activity's method is carried out using lecturing, discussion, and question and answer sessions. Procedures for Payment and Collection of Taxes are as follows: Tax payable based on the SPPT must be paid not later than 5 (five) months from the date of receipt of the SPPT by the taxpayer. At the due date, the payment is not paid or underpaid, shall be subject to administrative sanctions in the form of interest in the amount of 2% for a period of no later than 15 months from the time the tax became due. The Mayor determines the procedure for filing a tax objection. The taxpayer can file an objection to the Mayor or the appointed official regarding SPPT, SKPD, SKPDLB), and SKPDN. Objections must be made within a maximum period of 3 (three) months from the letter's date. To return the overpayment of Land and Building Tax Excess Payment upon tax overpayment, taxpayers can apply for a refund to the Mayor. Public awareness in paying taxes needs to be improved. This must be considered and maximized by the regional government of Mataram City and related agencies, because there are still many people who do not realize the importance of the role and function of taxes for regional development. The results of observations and discussions during the implementation of community service, this problem is caused by public awareness factors that are still low and lack of information about the deadline for tax payments from the relevant agencies. Another difficulty is where to pay taxes which is a constraint because the distance is approximately 3-4 km from the place of residence. Usually, people only pay taxes when the tax object is bought and sold. Keywords: tax; land; building; urban area; rural area
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Munthe, Chandra, Jamilah Jamilah, and Abdul Lawali Hasibuan. "Tinjauan Yuridis Penyelesaian Sengketa Terhadap Pengalihan Tanah Wakaf Sebagai Fasilitas Umum." JUNCTO: Jurnal Ilmiah Hukum 2, no. 2 (September 11, 2020): 144–55. http://dx.doi.org/10.31289/juncto.v2i2.324.
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According to Islamic law, various views of some schools forbid changing or transferring waqf property, while some other schools allow that the assets cannot be taken advantage of or reduced in benefits and must be replaced. Meanwhile, according to legal regulations in Indonesia and the Compilation of Islamic Law allow with certain conditions. This study uses descriptive research and the nature of the research used is included in the category of normative legal research. Legal arrangements regarding the transfer of waqf land in Indonesia are regulated in Presidential Instruction No. RI. 1 of 1991 concerning Compilation of Islamic Law in Article 225 paragraphs (1) and (2), Article 49 paragraph (1) of Law Number 41 of 2004 concerning Endowments, Article 49 paragraph (2) Government Regulation No. 25 of 2018 concerning the Implementation of Law No. 41 of 2004 concerning Endowments. Management of waqf land namely Nazir makes a letter of application for submission of waqf land for public facilities to the Minister of Religion by attaching the certificate of waqf pledge certificate, certificate of proof of ownership of the substitute land for waqf, Tax Object Sales Value (NJOP) of waqf land and its exchanges, spatial plans from local government, and other letters. The resolution of the waqf land dispute is carried out through three stages, namely through deliberation efforts to obtain consensus, mediation, and legal efforts to file a claim to the Religious Court.
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Hidayat, Arif. "PERLINDUNGAN HUKUM TERHADAP NOTARIS PENGGANTI YANG AKTANYA BERMASALAH DITINJAU DARI UNDANG-UNDANG NOMOR 30 TAHUN 2004 JUNCTO UNDANG-UNDANG NOMOR 2 TAHUN 2014 TENTANG JABATAN NOTARIS." Jurnal MINUTA 1, no. 1 (April 24, 2019): 20–27. http://dx.doi.org/10.24123/jmta.v1i1.1840.
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Notary in making an authentic deed must be able to account for the deed if it turns out that in the future problems arise from the authentic deed both in terms of criminal law, civil law or State administration. The problems arising from the deed made by the Notary need to be questioned whether it is the result of an error from the Notary or the error of the viewer who does not provide information in accordance with the actual reality to the Notary. Such negligence or error can occur because the Notary in question is lacking or does not understand the construction or legal actions desired by the viewer so that the deed made is contrary to the provisions of the law. Such negligence or error can also be deliberately carried out by the concerned Notary. This study focuses on Law Number 30 Year 2004 as amended by Law Number 2 of 2014 concerning Notary Position wherein this study discusses the Notary who is unable to carry out his position so he has the right to submit written leave request and at the same time accompanied by the appointment of a substitute notary. After a while, a lawsuit from a party that feels aggrieved results from the deed made by Si X as a Substitute Notary. The results of this study concluded that a notary who leaves as a substituted notary has responsibility for the deed made by his successor notary even though he is on leave from his position where the responsibility is in the form of civil liability, if the substitute notary commits an error within the scope of authority given by a notary to a substitute notary. So in that case the notary is also liable for losses suffered by the parties due to the deed made by the substitute notary. Because the notary who is replaced is the owner of the office, if the notary of origin will file leave then he will appoint an employee from his own office as a substitute notary. Criminal responsibility, in the case of a criminal offense, a notary who is replaced is not responsible, for example in the case of tax evasion. Criminal liability can only be imposed on a substitute notary if he makes a mistake outside his authority as a substitute notary. Then the notary whose leave cannot be held accountable. The substitute notary is also entitled to get the same protection and legal guarantees because every citizen has the same rights before the law.
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Jang, Sungkyu, and Robert J. Eger. "The Effects of State Delinquent Tax Collection Outsourcing on Administrative Effectiveness, Efficiency, and Procedural Fairness." American Review of Public Administration 49, no. 2 (April 6, 2018): 236–51. http://dx.doi.org/10.1177/0275074018759435.
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Since the 1980s, state governments have been using private debt collection agencies as facilitators and expediters in the delinquent tax collection process. The use of private collection agencies incorporates administrative effectiveness, efficiency, and procedural fairness, which can lead to an increase in revenues without affecting either the tax base or rate while protecting taxpayers. Using state-level panel data for the years 2000 to 2011, the administrative effectiveness outcome is that private collectors do not reduce the aggregate delinquent tax inventory, but the administrative efficiency outcome is that private collectors reduce collection cost. For procedural fairness, private collectors have a positive effect on the number of tax appeals filed in a state tax department with a Republican governor; however, they decrease the number of tax appeals filed with an outside-independent tax appeal agency.
Dissertations / Theses on the topic "Tax File Number"
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Clarke, Roger Anthony, and Roger Clarke@xamax com au. "Data Surveillance: Theory, Practice & Policy." The Australian National University. Faculty of Engineering and Information Technology, 1997. http://thesis.anu.edu.au./public/adt-ANU20031112.124602.
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Data surveillance is the systematic use of personal data systems in the investigation or monitoring of the actions or communications of one or more persons. This collection of papers was the basis for a supplication under Rule 28 of the ANU's Degree of Doctor of Philosophy Rules.
The papers develop a body of theory that explains the nature, applications and impacts of the data processing technologies that support the investigation or monitoring of individuals and populations. Literature review and analysis is supplemented by reports of field work undertaken in both the United States and Australia, which tested the body of theory, and enabled it to be articulated.
The research programme established a firm theoretical foundation for further work. It provided insights into appropriate research methods, and delivered not only empirically-based descriptive and explanatory data, but also evaluative information relevant to policy-decisions. The body of work as a whole provides a basis on which more mature research work is able to build.
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Li, Jingkun. "Development of a Microfabricated Sensor Array for Oil Evaluation." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1121283543.
Full textBooks on the topic "Tax File Number"
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Borthayre, Blaire. The Tax Preparer's Guide to ITINs: Everything You Need to File an Individual Taxpayer Identification Number. Wiley, 2008.
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Taxation: The Cash Transactions Reports Act, the tax file number legislation : Papers presented at a seminar on "taxation" held on Tuesday, 23 April 1991 ... Australia (Continuing legal education). Law Society of Western Australia, 1991.
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Law Society of Western Australia., ed. Taxation: The Cash Transactions Reports Act, the tax file number legislation : papers presented at a seminar on "taxation" held on Tuesday, 23 April 1991 at the Perth International Hotel, Perth, Western Australia. Perth: Law Society of Western Australia, 1991.
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Jorda, Vanesa, and Jose M. Alonso. What works to mitigate and reduce relative (and absolute) inequality? A systematic review. UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/909-9.
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Over the past two decades, research on the impacts of a diverse range of public policies and income inequality has seen rapid growth. Despite the large number of publications to date, there remain important lacunae in our understanding of how policy interventions might help to reduce income inequality. This paper aims to fill this void by providing a systematic literature review of 270 publications that examine four key policy areas: (1) tax policy, (2) social benefits, (3) labour market interventions, and (4) education policy. We describe patterns of empirical findings and implications drawn from the reviewed publications. The strengths and weaknesses of the existing literature are also discussed, along with potential future research avenues.
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Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1993.
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Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1993.
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Office, General Accounting. Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1993.
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Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1993.
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Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1993.
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Frew, Anthony. Air pollution. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0341.
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Any public debate about air pollution starts with the premise that air pollution cannot be good for you, so we should have less of it. However, it is much more difficult to determine how much is dangerous, and even more difficult to decide how much we are willing to pay for improvements in measured air pollution. Recent UK estimates suggest that fine particulate pollution causes about 6500 deaths per year, although it is not clear how many years of life are lost as a result. Some deaths may just be brought forward by a few days or weeks, while others may be truly premature. Globally, household pollution from cooking fuels may cause up to two million premature deaths per year in the developing world. The hazards of black smoke air pollution have been known since antiquity. The first descriptions of deaths caused by air pollution are those recorded after the eruption of Vesuvius in ad 79. In modern times, the infamous smogs of the early twentieth century in Belgium and London were clearly shown to trigger deaths in people with chronic bronchitis and heart disease. In mechanistic terms, black smoke and sulphur dioxide generated from industrial processes and domestic coal burning cause airway inflammation, exacerbation of chronic bronchitis, and consequent heart failure. Epidemiological analysis has confirmed that the deaths included both those who were likely to have died soon anyway and those who might well have survived for months or years if the pollution event had not occurred. Clean air legislation has dramatically reduced the levels of these traditional pollutants in the West, although these pollutants are still important in China, and smoke from solid cooking fuel continues to take a heavy toll amongst women in less developed parts of the world. New forms of air pollution have emerged, principally due to the increase in motor vehicle traffic since the 1950s. The combination of fine particulates and ground-level ozone causes ‘summer smogs’ which intensify over cities during summer periods of high barometric pressure. In Los Angeles and Mexico City, ozone concentrations commonly reach levels which are associated with adverse respiratory effects in normal and asthmatic subjects. Ozone directly affects the airways, causing reduced inspiratory capacity. This effect is more marked in patients with asthma and is clinically important, since epidemiological studies have found linear associations between ozone concentrations and admission rates for asthma and related respiratory diseases. Ozone induces an acute neutrophilic inflammatory response in both human and animal airways, together with release of chemokines (e.g. interleukin 8 and growth-related oncogene-alpha). Nitrogen oxides have less direct effect on human airways, but they increase the response to allergen challenge in patients with atopic asthma. Nitrogen oxide exposure also increases the risk of becoming ill after exposure to influenza. Alveolar macrophages are less able to inactivate influenza viruses and this leads to an increased probability of infection after experimental exposure to influenza. In the last two decades, major concerns have been raised about the effects of fine particulates. An association between fine particulate levels and cardiovascular and respiratory mortality and morbidity was first reported in 1993 and has since been confirmed in several other countries. Globally, about 90% of airborne particles are formed naturally, from sea spray, dust storms, volcanoes, and burning grass and forests. Human activity accounts for about 10% of aerosols (in terms of mass). This comes from transport, power stations, and various industrial processes. Diesel exhaust is the principal source of fine particulate pollution in Europe, while sea spray is the principal source in California, and agricultural activity is a major contributor in inland areas of the US. Dust storms are important sources in the Sahara, the Middle East, and parts of China. The mechanism of adverse health effects remains unclear but, unlike the case for ozone and nitrogen oxides, there is no safe threshold for the health effects of particulates. Since the 1990s, tax measures aimed at reducing greenhouse gas emissions have led to a rapid rise in the proportion of new cars with diesel engines. In the UK, this rose from 4% in 1990 to one-third of new cars in 2004 while, in France, over half of new vehicles have diesel engines. Diesel exhaust particles may increase the risk of sensitization to airborne allergens and cause airways inflammation both in vitro and in vivo. Extensive epidemiological work has confirmed that there is an association between increased exposure to environmental fine particulates and death from cardiovascular causes. Various mechanisms have been proposed: cardiac rhythm disturbance seems the most likely at present. It has also been proposed that high numbers of ultrafine particles may cause alveolar inflammation which then exacerbates preexisting cardiac and pulmonary disease. In support of this hypothesis, the metal content of ultrafine particles induces oxidative stress when alveolar macrophages are exposed to particles in vitro. While this is a plausible mechanism, in epidemiological studies it is difficult to separate the effects of ultrafine particles from those of other traffic-related pollutants.
Book chapters on the topic "Tax File Number"
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Duveau, Jérémy, Gilles Berillon, and Christine Verna. "On the Tracks of Neandertals: The Ichnological Assemblage from Le Rozel (Normandy, France)." In Reading Prehistoric Human Tracks, 183–200. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-60406-6_11.
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AbstractHominin tracks represent a unique window into moments in the life of extinct individuals. They can provide biological and locomotor data that are not accessible from skeletal remains. However, these tracks are relatively scarce in the fossil record, particularly those attributed to Neandertals. They are also most often devoid of associated archaeological material, which limits their interpretation. The Palaeolithic site of Le Rozel (Normandy, France) located in a dune complex formed during the Upper Pleistocene has yielded between 2012 and 2017 several hundred tracks (257 hominin footprints, 8 handprints as well as 6 animal tracks). This ichnological assemblage is distributed within five stratigraphic subunits dated to 80,000 years. These subunits are rich in archaeological material that attests to brief occupations by Neandertal groups and provides information about the activities that they carried out. The ichnological assemblage discovered at Le Rozel is the largest attributed to Neandertals to date and more generally the most important for hominin taxa other than Homo sapiens. The particularly large number of footprints can provide major information for our understanding of the Palaeolithic occupations at Le Rozel and for our knowledge of the composition of Neandertal groups.
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Costaș, Cosmin Flavius. "Access to File: Right(s) of the Defence or Defence of the Right(s)?" In European Financial Law in Times of Crisis of the European Union, 97–108. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.09.
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In November 2017, the Court of Justice of the European Union ruled in the Romanian Ispas case and decided that taxpayers are entitled to have access to file in VAT inspections. The unprecedented recognition of the fundamental right(s) of the defence leads to a number of questions as to the extent of the breach the Court made in the regular defence of national tax administrations. The paper aims to look into the lights and shadows of the European VAT inspections and to scientifically build a specific model for the appropriate exercise of taxpayers’ access to file, in particular with regard to VAT fraud cases. In this respect, the author shall consider comparative approaches and a thorough analysis of the Court’s case law concerning VAT and procedural rights. Equally important, the paper shall consider the possible effect of the Ispas judgement on the general development of the European rights of defence in all tax cases.
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Devereux, Michael P., Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella. "The Current International Tax Regime." In Taxing Profit in a Global Economy, 85–130. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198808060.003.0003.
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This chapter describes and evaluates the current regime for taxing the profit of companies in an international setting. It explains its basis in domestic law and international treaties and sets out three of its distinguishing features: the distinctions between residence and source, between active and passive income, and its basis of separate accounting. At the time of writing the existing regime is undergoing a sustained period of review and reform, although this has so far resulted mostly in the introduction of a number of new rules and a tightening of existing rules. We evaluate the current regime in the context of the five criteria set out in Chapter 2. We also briefly review further reform proposals that are currently being considered.
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Devereux, Michael P., Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella. "Key Issues in Taxing Profit." In Taxing Profit in a Global Economy, 21–84. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198808060.003.0002.
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This chapter sets out the key conceptual issues that arise in designing a business-level tax on profit in an international setting. It is in four parts—each addressing a basic question. First, what is meant by a tax on profit? We identify different approaches to taxing profit and show that there are a number of equivalences between taxes. Second, what criteria should be used for evaluating a business-level tax on profit in an international setting? We set out five criteria in some detail: economic efficiency, fairness, robustness to avoidance, ease of administration, and incentive compatibility. Third, given these criteria, is a business-level tax on profit a useful addition to the set of taxes that can be employed by national governments? We consider different possible underlying rationales for taxing business profit, especially in an international context. Fourth, is taxation at both the business and the owner-level problematic? We consider whether there is need for relief from this form of double taxation.
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Minchin, Timothy J. "Kirkland Fights Back." In Labor Under Fire. University of North Carolina Press, 2017. http://dx.doi.org/10.5149/northcarolina/9781469632988.003.0004.
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This chapter focuses on “Solidarity Day,” the largest U.S. labor march ever held, and one of the largest marches in all of American history. Held on September 19, 1981, Solidarity Day was organized by the AFL-CIO as a protest against President Reagan’s budget and tax cuts, as well as his claims to speak for working Americans. According to the National Park Service, 260,000 people attended Solidarity Day, more than the number that had turned out for either the iconic March on Washington in 1963 or the Vietnam War Moratorium in 1969. Many reports, moreover, suggested that around 400,000 people had taken part. Closely monitoring events, the Reagan administration estimated that no fewer than 250 organizations had taken part, including 100 unions and a variety of civil rights, religious, and civic groups. Drawing on new archival records and interviews with participants, this chapter provides the first detailed analysis of Solidarity Day. The march showed that Lane Kirkland could fight back and mobilize the AFL-CIO’s mass membership. Sustaining the march’s momentum in the longer-term, however, would be a challenge, especially given the broader conservative political climate.
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Brennan, Jason, and Phillip Magness. "Answering Taxpayers." In Cracks in the Ivory Tower, 258–78. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190846282.003.0011.
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This chapter considers the many perks enjoyed by colleges at the expense of taxpayers. American colleges and universities spend about half a trillion dollars a year on direct operations. Federal, state, and local governments cover a large portion of these expenses. Overall, colleges get about 37 percent of their revenue from the government. This number does not include indirect spending, such as the public goods colleges consume without having to pay taxes. Colleges do not pay for roads, police, fire departments, military defense, and so on, in the communities where they operate. They also enjoy substantial tax benefits on everything from the property they own to the purchases they make to the way they invest money under their endowments. Thus, colleges receive other hidden subsidies and perks not reflected in those numbers.
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Regev, Ronny. "Disintegrating." In Working in Hollywood, 195–208. University of North Carolina Press, 2018. http://dx.doi.org/10.5149/northcarolina/9781469636504.003.0008.
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The final chapter follows the decline of the studio system. Toward the late 1940s, political and economic factors such as the rise of television and changes in the tax code, pushed film production away from the studio system and towards a system based more and more on “spot production” or separate deals. Furthermore, the Paramount decision handed down by the Supreme Court ended vertical integration and eroded the power of the major film companies. Changes in labor practices followed, as demonstrated by the career of actors like Gino Corrado and producers like Hal Wallis. As the “stock-company” model ended, and the number of long-term contracts declined, new forces, particularly talent agents such as Lew Wasserman became the power brokers of the new Hollywood.
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"Nutrients in Salmonid Ecosystems: Sustaining Production and Biodiversity." In Nutrients in Salmonid Ecosystems: Sustaining Production and Biodiversity, edited by Miyuki Nakajima and Tomiko Ito. American Fisheries Society, 2003. http://dx.doi.org/10.47886/9781888569445.ch7.
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<em>Abstract.</em>—We observed that the aquatic animals, especially macroinvertebrates, colonized chum salmon <em>Oncorhynchus keta </em>carcasses in six rivers of five coastal districts in Hokkaido, northern Japan, 1997–2000. Fifty-six taxa of aquatic macroinvertebrates were found with the carcasses. Taxa and number of the macroinvertebrates were different among rivers and districts. Three taxa, Gammaridea (Amphipoda), <em>Hydatophylax </em>spp. (Trichoptera: Limnephilidae), and Chironomidae (Diptera), were widely and abundantly found. <em>Hydatophylax </em>larvae were more abundant on the carcasses, in comparison with the streambed, in some sites. The maximum number of macroinvertebrates colonizing a carcass was observed near an estuary site of the Shiretoko District, 747 on average of <em>Eogammarus </em>spp. (Gammaridea).
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"Greece." In Rescue of Business in Europe. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198826521.003.0026.
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Moreover, Article 61 of law 4307/2014 introduced for a limited time period (ie for applications filed until 30.09.2016) an emergency out-of court-workout providing a combination of tax incentives and public debt relief to qualifying debtors and financing institutions that enter into write off and rescheduling agreements (provided that the write off is either at least 50% of the outstanding balance or, if less, sufficient to restore a debt to assets ratio of at least 75%). For a number of reasons these provisions have been ignored in practice, and the issue of an out-of-court workout framework is once again a matter of negotiations between the Greek government and theforeign institutional lenders of Greece.
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Susskind, Richard, and Daniel Susskind. "Introduction." In The Future of the Professions. Oxford University Press, 2015. http://dx.doi.org/10.1093/oso/9780198713395.003.0007.
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This book is about the professions and the systems and people that will replace them. Our focus is on doctors, lawyers, teachers, accountants, tax advisers, management consultants, architects, journalists, and the clergy (amongst others), on the organizations in which they work, and the institutions that govern their conduct. Our main claim is that we are on the brink of a period of fundamental and irreversible change in the way that the expertise of these specialists is made available in society. Technology will be the main driver of this change. And, in the long run, we will neither need nor want professionals to work in the way that they did in the twentieth century and before. There is growing evidence that a transformation is already under way. More people signed up for Harvard’s online courses in a single year, for example, than have attended the actual university in its 377 years of existence. In the same spirit, there are a greater number of unique visits each month to the WebMD network, a collection of health websites, than to all the doctors working in the United States. In the legal world, three times as many disagreements each year amongst eBay traders are resolved using ‘online dispute resolution’ than there are lawsuits filed in the entire US court system. On its sixth birthday, the Huffington Post had more unique monthly visitors than the website of the New York Times, which is almost 164 years of age. The British tax authorities use a fraud-detection system that holds more data than the British Library (which has copies of every book ever published in the UK). In 2014 the US tax authorities received electronic tax returns from almost 48 million people who had used online tax preparation software rather than a tax professional to help them. At WikiHouse, an online community designed a house that could be ‘printed’ and assembled for less than £50,000 (built successfully in London during September 2014). The architectural firm Gramazio & Kohler used a group of autonomous flying robots to assemble a structure out of 1,500 bricks.
Conference papers on the topic "Tax File Number"
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Wu, Hongwei, Guoqiang Xu, Bin Yang, Zhi Tao, Shuiting Ding, and Zhenming Zhao. "Heat Transfer Coefficients of Film Cooling on a Rotating Turbine Blade Model: Part II—Effects of Reynolds Number and Rotation Number." In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-50535.
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An experimental study was conducted to investigate the heat transfer characteristics of film cooling on a rotating turbine blade model with a single cylindrical injection hole. As an important supplement to the study of Tao et al. [Z. Tao, Z.M. Zhao, S.T. Ding, G.Q. Xu, B. Yang and H.W. Wu, Experimental investigation of film cooling on a rotating turbine blade model: Part I. Effect of blowing ratio on heat transfer coefficients], the effects of Reynolds number ReD and rotation number Rt on local heat transfer coefficient distributions are presented in this paper. A steady-state thermochromic liquid crystal technique was employed to measure the temperature distribution of test surface on the blade model, and a telemetering data acquisition system was used to collect the signals from the rotating blade model by wireless approach. During the experiments, the Reynolds number based on the mainstream velocity and film hole diameter varies from 1841 to 4296, and the rotation number ranges from 0 to 0.0249. Both the air and CO2 are used as coolant, yielding the averaged density ratio of DR = 1.02 and 1.53, respectively. Experimental results show that the rotational effect has a significant influence on the heat transfer coefficient distributions. The profiles of h/h0, which is the ratio of heat transfer coefficient with film cooling to that without film cooling, will deflect towards the high-radius locations due to the strong centrifugal effect as Rt increases, and the deflective tendency of h/h0 is more apparent on the suction surface. The h/h0 values augment with the incremental ReD on the pressure surface, but decline firstly and then increase again on the suction surface. Furthermore, the averaged values of h/h0 for CO2 injection presents lower magnitudes as compared to the air injection.
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Ogata, Satoshi, Keizo Watanabe, and Yoshihisa Osano. "Drag of a Circular Cylinder in Surfactant Solutions at Intermediate Reynolds Number Range." In ASME/JSME 2003 4th Joint Fluids Summer Engineering Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/fedsm2003-45768.
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To clarify the behavior of the drag coefficient of a circular cylinder in the intermediate Reynolds number range, the flow around a circular cylinder in surfactant solutions was investigated experimentally by measurement of the drag in the Reynolds number range of 3 × 102 to 7 × 103. The experiments were performed in a vertical re-circulating water tunnel. The drag coefficient was measured using an apparatus which could measure the drag acting on the circular cylinder directly. Five cylinders of diameter d = 5, 7, 10, 13 and 20 mm were tested, the ratios of length to diameter (l/d) were 12, 24 and 48. The test surfactant solutions were aqueous solutions of Ethoquad O/12 at concentrations of 50, 100 and 200 ppm, and sodium salicylate was added as a counterion. It was clarified that the drag coefficient of the cylinder in surfactant solutions increased comparing that in tap water in the Reynolds number lower approximately 103 < Re < 3 × 103. According to the increase of the Reynolds number, the drag coefficient decreased. When Reynolds number exceeded approximately 103 < Re < 3 × 103, the drag coefficient in surfactant decreased in comparison with that in tap water finally. In other ward, the drag reduction occurred in this Reynolds number range. The maximum drag reduction was about 55% for 200 ppm solution and 20mm diameter at Re ≅ 7 × 103. The value of the drag coefficient in surfactant solutions was dependent on not only (l/d) but also cylinder diameter. The drag coefficient increased with increasing cylinder diameter. The increase in the concentration of surfactant solution emphasized the characteristics of drag reduction and drag increase.
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Dyson, Thomas E., David G. Bogard, and Sean D. Bradshaw. "Evaluation of CFD Simulations of Film Cooling Performance in the Showerhead Region of a Turbine Vane Including Conjugate Effects." In ASME 2012 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/imece2012-88386.
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Computational simulations using RANS and the k-ω SST turbulence model were performed to complement experimental measurements of overall cooling effectiveness and adiabatic film effectiveness for a film cooled turbine vane airfoil. Particular attention was placed on the showerhead. The design made use of five rows of showerhead holes and a single gill row on both pressure and suction sides. The simulated geometry also included the internal impingement cooling configuration. Internal and external boundary conditions were matched to experiments using the same vane model. To correctly simulate conjugate heat transfer effects, the experimental vane model was constructed to match the Biot number for engine conditions. Computational predictions of the overall and adiabatic effectiveness were compared to experimental measurements from both the conducting vane and a model constructed from low conductivity foam. The results show that the k-ω SST RANS model over-predicts both adiabatic and overall effectiveness due in part to limited jet diffusion. The simulations were also used to investigate heat transfer augmentation, which is difficult to measure experimentally in the showerhead region. The results showed substantial augmentation of 1.5 or more over large portions of the leading edge, with many areas exceeding 2.0. However, the simulations also showed a reduction in heat transfer (i.e., hf/h0 < 1) for locations beneath the coolant jets. This result was likely due to Taw being an inappropriate driving temperature for separated jets.
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Zhang, Jingzhi, and Wei Li. "Numerical Simulation of Taylor Flow in Micro Circular Tubes." In ASME 2015 13th International Conference on Nanochannels, Microchannels, and Minichannels collocated with the ASME 2015 International Technical Conference and Exhibition on Packaging and Integration of Electronic and Photonic Microsystems. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/icnmm2015-48194.
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Heat transfer and flow characteristics of Taylor flow in micro capillary tubes have been investigated numerically with the Volume of Fluid (VOF) method. A constant heat flux (32kwm−2) is adopted at the tube wall. All seven computational cases have the same Reynolds number (Re=280), Capillary number (Ca=0.006) and homogenous void fraction (β=0.51), while the inlet gas volume fraction varies from 0.2 to 0.8. The results indicate that liquid slug length (Ll), gas slug length (Lg) and cell length (Lc) vary with α, while liquid film thickness δ remains constant. The friction factor f of Taylor flow is higher than single phase flow. The simulation results agree well with the correlation proposed by Kreutzer et al.. The Local Nusselt number (Nux) gets its peak value at the liquid film region, where the temperature difference between wall temperature (Tw) and fluid bulk temperature (Tbx) is smallest. The average Nu (Nuav) is about 2.8 times of single phase. This means that Taylor bubble can enhance the heat transfer coefficient in micro capillary tubes.
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Fei, Zhengcong. "Improving Tandem Mass Spectra Analysis with Hierarchical Learning." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/599.
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Tandem mass spectrometry is the most widely used technology to identify proteins in a complex biological sample, which produces a large number of spectra representative of protein subsequences named peptide. In this paper, we propose a hierarchical multi-stage framework, referred as DeepTag, to identify the peptide sequence for each given spectrum. Compared with the traditional one-stage generation, our sequencing model starts the inference with a selected high-confidence guiding tag and provides the complete sequence based on this guiding tag. Besides, we introduce a cross-modality refining module to asist the decoder focus on effective peaks and fine-tune with a reinforcement learning technique. Experiments on different public datasets demonstrate that our method achieves a new state-of-the-art performance in peptide identification task, leading to a marked improvement in terms of both precision and recall.
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Baruah, B., A. Goyal, P. Young, A. Douglas-Jones, R. Mansel, and on Behalf of Cardiff Breast Unit. "Pre-Operative Axillary Nodal Staging by Ultrasonography and Fine-Needle Cytology Reduces the Number of Unnecessary Sentinel Node Biopsies in Breast Cancer Patients." In Abstracts: Thirty-Second Annual CTRC‐AACR San Antonio Breast Cancer Symposium‐‐ Dec 10‐13, 2009; San Antonio, TX. American Association for Cancer Research, 2009. http://dx.doi.org/10.1158/0008-5472.sabcs-09-1018.
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Nasir, Hasan, Sumanta Acharya, and Srinath Ekkad. "Film Cooling From a Single Row of Cylindrical Angled Holes With Triangular Tabs Having Different Orientations." In ASME Turbo Expo 2001: Power for Land, Sea, and Air. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/2001-gt-0124.
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The effect of discrete delta (or triangular)-shaped tabs with different orientations on the film cooling performance from a row of cylindrical holes is investigated. The holes are inclined at 35° along the streamwise direction and the tabs are located along the upstream edge of the holes. Three tab orientations are investigated: (1) tabs placed parallel to the film cooled surface covering a part of the hole; (2) tabs oriented downward at –45 degrees; and (3) tabs oriented upwards at 45 degrees. Measurements were carried out in a low-speed wind tunnel using the transient liquid crystal technique. The mainstream velocity and free-stream turbulence intensity in the low speed wind tunnel are 9 m/s and 7% respectively and the mainstream Reynolds number based on hole diameter is around 7,100. Three blowing ratios of 0.56, 1.13, and 1.7 are tested. Results show that the tabs oriented horizontally and those oriented downward provides the highest film effectiveness at blowing ratios of 0.56 and 1.13. At blowing ratio of 1.7, the horizontal tabs have the highest effectiveness. The higher effectiveness (200-300%) and higher heat transfer coefficient (25-30%) with the tabs are caused due to the generation of secondary eddies counter-rotating with respect to the kidney pair; these eddies reduce jet penetration and thus increase film cooling effectiveness.
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Tam, L. M., A. J. Ghajar, H. K. Tam, and S. C. Tam. "Development of a Flow Regime Map for a Horizontal Pipe With the Multi-Classification Support Vector Machines." In ASME 2008 Heat Transfer Summer Conference collocated with the Fluids Engineering, Energy Sustainability, and 3rd Energy Nanotechnology Conferences. ASMEDC, 2008. http://dx.doi.org/10.1115/ht2008-56094.
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For horizontal circular pipes under uniform wall heat flux boundary condition and three different inlet configurations (re-entrant, square-edged, bell-mouth), Ghajar and Tam (1995) developed flow regime maps for the determination of the boundary between single-phase forced and mixed convection using experimental data of Ghajar and Tam (1994). Based on the ratio of the local peripheral heat transfer coefficient at the top and the bottom, the heat transfer data was classified as either forced or mixed convection among the different flow regimes. The forced-mixed convection boundary was then obtained by empirical correlations. From the flow maps, heat transfer correlations for different flow regimes were recommended. Recently Trafalis et al. (2005) used the Multiclass Support Vector Machines (SVM) method to classify vertical and horizontal two-phase flow regimes in 4 pipes with good accuracy. In this study, the SVM method was applied to the single-phase experimental data of Ghajar and Tam (1994) and new flow regime maps were developed. Five flow regimes (forced turbulent, forced transition, mixed transition, forced laminar, mixed laminar) were identified in the flow maps using Reynolds and Rayleigh numbers as the identifying parameters. The flow regimes on the boundaries of the new maps were represented by the SVM decision functions. The results show that the new flow regime maps for the three types of inlets can classify the forced and mixed convection experimental data in different flow regimes with good accuracy.
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Boufidi, Elissavet, Marco Alati, Fabrizio Fontaneto, and Sergio Lavagnoli. "Design and Testing of a Miniaturized Five-Hole Fast Response Pressure Probe With Large Frequency Bandwidth and High Angular Sensitivity." In ASME Turbo Expo 2019: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/gt2019-90470.
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Abstract A miniaturized five-hole fast response pressure probe is presented and the methods for the aerodynamic design and characterization performance are explained in detail. The probe design is aimed for three-dimensional time-resolved measurements in turbomachinery flows, therefore requiring high frequency response and directional sensitivity. It features five encapsulated piezoresistive pressure transducers, recessed inside the probe hemispherical head. Theoretical and numerical analyses are carried out to estimate the dynamic response of the pressure tap line-cavity systems and to investigate unsteady effects that can influence the pressure readings. A prototype is manufactured and submitted to experimental tests that demonstrate performance in line with the theoretical and numerical predictions of the dynamic response: the natural frequency of the central and lateral taps extend to 25 kHz and 200 kHz respectively. An aerodynamic calibration is also performed at different Reynolds and Mach numbers. The probe geometry offers a good angular sensitivity in a ±30° incidence range, while a frequency analysis reveals the presence of pressure oscillations related to vortex shedding at large angles of attack.
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Shi, Hongfu, Yingxian Liu, Lifu Jiang, Jingding Zheng, and Liqin Gan. "Integrated Solutions for the Redevelopment Plan of Offshore Mature-Oilfield." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21268-ms.
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Abstract Abundant faults, long oil-bearing intervals (up to 500m), and diverse fluids including conventional oil and heavy oil, result in P oilfield became one of the most complex oil fields in the Bohai Bay. The main characters ofinitial development plan are directional well with commingle production, open hole completion, large draw down, high oil production rate, and reverse nine-point well pattern. At present, the oilfield has entered a stage of high water cut, with average water cut more than 85%. What can we do next, decommissioning or rebirthing? An integrated solution was proposed to redevelop the oilfield which focus on the layers’ subdivision, the fine description of the sand body,a large number of horizontal wells on the top of the water-flooded layer are used to tap the potential, increase the water injector to transform the stream lines and rebuild the reservoir pressure, and search for potential sand bodies to increase reserves.