scholarly journals The impact of dense range data on computer graphics

Author(s):  
L. Nyland ◽  
D. McAllister ◽  
V. Popescu ◽  
C. McCue ◽  
A. Lastra ◽  
...  
Author(s):  
Simona Jirásková

An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.


Proceedings ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 6 ◽  
Author(s):  
Evgenii Ponomarev ◽  
Tatiana Ponomareva ◽  
Oxana Masyagina ◽  
Evgeny Shvetsov ◽  
Oleg Ponomarev ◽  
...  

The increasing trend of larch forests burning in the permafrost zone (60–65° N, 95–105° E) is observed in Siberia. Up to 10–15% of entire larch forests were damaged by wildfire during the last two decades. Current research analysed the reflectance and thermal anomalies of the post-pyrogenic sites under the conditions of permafrost. Studies are based on a long-term Terra and Aqua/MODIS (Moderate Resolution Imaging Spectroradiometer) survey for 2006–2018. We used IR thermal range data of 10.780–11.280 microns (MOD11A1 product) and we evaluated the Normalized Difference Vegetation Index (NDVI) from MOD09GQ product as well. The averaged temperature and NDVI dynamics were investigated in total for 50 post-fire plots under different stages of succession (1, 2, 5 and 10 years after burning) in comparison with non-disturbed vegetation cover sites under the same conditions. We recorded higher temperatures (20–47% higher than average background value) and lower NDVI values (9–63% lower than non-disturbed vegetation cover) persisting for the first 10 years after the fire. Under conditions of natural restoration, thermal anomalies of the ground cover remained significant for more than 15 years, which was reflected in long-term satellite data and confirmed by ground-based measurements. To estimate the impact of thermal anomalies on soil temperature and thawed layer depth we used the Stefan’s solution for the thermal conductivity equation. According to the results of numerical simulation, depth of the seasonal thawed layer could increase more than 20% in comparison with the average statistical norm under the conditions of excessive heating of the underlying layers. This is a significant factor in the stability of Siberian permafrost ecosystems requiring long-term monitoring.


Author(s):  
Karumbu Nathan Meyyappan ◽  
Steve Cho

The authors in this paper have proposed a new methodology to predict curvature from depth data. This is a whole field methodology that measures curvature by the method of fitting surfaces through moving patches. Ability to estimate curvature and localized bend modes or shapes can help identify process defects like solder joint non-wets, shorting and also predict board flexure induced stresses in second level interconnects. This methodology has been demonstrated through synthetic range data as well as true experimental data. Authors in this paper have proposed methods to reduce the impact of noise, which is unavoidable in real measurements.


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