This open access book begins with an algorithm–a set of IF…THEN rules used in the development of a new, ethical, video surveillance architecture for transport hubs. Readers are invited to follow the algorithm over three years, charting its everyday life. Questions of ethics, transparency, accountability and market value must be grasped by the algorithm in a series of ever more demanding for…
The demand for secure, affordable and clean energy is a priority call to humanity. Challenges associated with conventional energy resources, such as depletion of fossil fuels, high costs and associated greenhouse gas emissions, have stimulated interests in renewable energy resources. For instance, there have been clear gaps and rushed thoughts about replacing fossil-fuel driven engines with ele…
This open access book offers a timely snapshot of Augmented Reality (AR) technology, with an emphasis on its application within the mechanical and manufacturing engineering domains, for both educational and industrial purposes. Reporting on the experience of the authors, the book introduces readers to the principles of product design, with an emphasis on modern strategies and approaches for use…
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exist…
The internal combustion engine was invented around 1790 by various scientists and engineers worldwide. Since then the engines have gone through many modifications and improvements. Today, different applications of engines form a significant technological importance in our everyday lives, leading to the evolution of our modern civilization. The invention of diesel and gasoline engines has defini…
This book discusses the concepts, types, models, and patterns of Japan’s Hometown Tax Donation Payment system, to provide a clear picture of this newly developed unique and innovative fund-raising tool used by municipalities. It also sheds light on the influences that reciprocal gifts provided by each municipality to donors have on local economies by reviewing empirical works and surveys targ…
While tax clinics have existed in the US since the 1970s, they are now being established throughout the world, with recent clinical developments in Australia, the UK and Ireland in particular. Of interest to higher education professionals, the tax profession and policymakers, this practical handbook explores the benefits that a clinical tax education can have and equips readers with the tools n…
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax adminis…
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operati…
When Courant prepared the text of his 1942 address to the American Mathematical Society for publication, he added a two-page Appendix to illustrate how the variational methods first described by Lord Rayleigh could be put to wider use in potential theory. Choosing piecewise-linear approximants on a set of triangles which he called elements, he dashed off a couple of two-dimensional examples and…