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"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones ...
This book constitutes the refereed proceedings of the 20th EPIA Conference on Artificial Intelligence, EPIA 2021, held virtually in September 2021. The 62 full papers and 6 short papers presented were carefully reviewed and selected from a total of 108 submissions. The papers are organized in the following topical sections: artificial intelligence and IoT in agriculture; artificial intelligence and law; artificial intelligence in medicine; artificial intelligence in power and energy systems; artificial intelligence in transportation systems; artificial life and evolutionary algorithms; ambient intelligence and affective environments; general AI; intelligent robotics; knowledge discovery and business intelligence; multi-agent systems: theory and applications; and text mining and applications.
This book presents a selection of papers from the International Conference Geometrias’17, which was hosted by the Department of Architecture at the University of Coimbra from 16 to 18 June 2017. The Geometrias conferences, organized by Aproged (the Portuguese Geometry and Drawing Teachers’ Association), foster debate and exchange on practical and theoretical research in mathematics, architecture, the arts, engineering, and related fields. Geometrias’17, with the leitmotif “Thinking, Drawing, Modelling”, brought together a group of recognized experts to discuss the importance of geometric literacy and the science of representation for the development of scientific and technological research and professional practices. The 12 peer-reviewed papers gathered here show how geometry, drawing, stereotomy, and the science of representation are still at the core of every act leading to the conception and materialization of form, and highlight their continuing relevance for scholars and professionals in the fields of architecture, engineering, and applied mathematics.
In the process industry, understanding the unit operation of particulate drying is imperative to yield products with desired properties and characteristics and to ensure process safety, optimal energy efficiency and drying performance, as well as low environmental impact. There are many techniques and tools available, which can cause confusion. Particulate Drying: Techniques and Industry Applications provides an overview of various particulate drying techniques, their advantages and limitations, industrial applications, and simple design methods. This book: • Covers advances in particulate drying and their importance in the process industry • Highlights recent developments in conventiona...
This book gathers new empirical findings fostering advances in the areas of digital and communication design, web, multimedia and motion design, graphic design, branding, and related ones. It includes original contributions by authoritative authors based on the best papers presented at the 6th International Conference on Digital Design and Communication, Digicom 2022, together with some invited chapters written by leading international researchers. They report on innovative design strategies supporting communication in a global, digital world, and addressing, at the same time, key individual and societal needs. This book is intended to offer a timely snapshot of technologies, trends and challenges in the area of design, communication and branding, and a bridge connecting researchers and professionals of different disciplines, such as graphic design, digital communication, corporate, UI Design and UX design.
This book offers the evidence-based insights into the ethical considerations surrounding disruptive technologies. In the rapidly evolving landscape of technology, where breakthroughs in artificial intelligence, big data, the Internet of Things, and bioinformatics have revolutionized our world, a critical need arises to reassess our ethical frameworks. This need has given birth to the thriving field of technology ethics, or tech ethics, which has grown exponentially in recent years. Once a niche area of research, it now encompasses a multitude of technology experts dedicated to understanding the societal impact of these advancements and striving for the development of more ethically grounded ...
Creativity and Artificial Intelligence: A Conceptual Blending Approach takes readers into a computationally plausible model of creativity. Inspired by a thorough analysis of work on creativity from the areas of philosophy, psychology, cognitive science, cognitive linguistics and artificial intelligence, the author deals with the various processes, principles and representations that lie underneath the act of creativity. Focusing on Arthur Koestler's Bisociations, which eventually lead to Turner and Fauconnier's conceptual blending framework, the book proposes a theoretical model that considers blends and their emergent structure as a fundamental cognitive mechanism. The author thus discusses...
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This book gives a definite contribution to a wide-ranging reflection on the medieval parish and the secular clergy, considered within a long-term chronological framework and a wide geographical scope that allows the analysis and confrontation of case studies from the Iberian kingdoms, Northern France, Italian Piedmont, Lombardy, Flanders, Transylvania, and North of the Holy Roman Empire. The chapters published in this book tells of dynamics of social, religious, and cultural exclusion and inclusion within lay communities, of the constitution of family elites and parish confraternities; it shows the composition and the recruitment rationales of the parish clergy and of some ecclesiastical chapters with a duty of Cura animarum; it examines the relations of the churches and parochial clergy with more prominent – secular and regular – ecclesiastical institutions in the context of the establishment and exercise of the right of patronage; finally, it explores the role of the secular clergy in the application of justice, based on the characterization of their cultural and juridical formation.