Mining Royalties, their Practical Operation and Effect.

Have Mining Royalties Been Beneficial to Australia?

The ‘Henry tax review’, Australia’s Future Tax System (2010), recommended that royalties be abolished and replaced by a resource rent tax. Regarding abolition, AFTS drew on KPMG Econtech (2010a), a report commissioned by Treasury to investigate the efficiencies of a wide range of Australian taxes, using MM900, a proprietary CGE model. That report estimated that the average excess burden (AEB) o...

Ontologies and Their Practical Implementation Ontologies and Their Practical Implementation

Starting from the ’90s, ontologies have emerged as an important research topic investigated by several research communities (including the database community) and used especially in defining standards for data exchange, information integration, and interoperability. The word “ontology” comes from medieval philosophy, where it was used to talk about the existence of beings in the world (Guarino ...

A Practical Proposal for Ensuring the Provenance of Hardware Devices and Their Safe Operation

This paper presents a novel technique, termed ICmetrics (Integrated Circuit metrics), that can be used for the purposes of generating encryption keys, electronic signatures, detecting attempts of frauds, or preventing malfunction of hardware components and systems. The ICmetrics technology is based on employment of measurable features derived from characteristics of a given electronic device in...

Minimising tax on writing fees and royalties.

Mining Manufacturing Databases to Discover the Effect of Operation Sequence and Operation Setting on the Product Quality

Data mining techniques can be used for discovering interesting patterns in complicated manufacturing processes. These patterns are used to improve manufacturing quality. Classical representations of quality data mining problems usually refer to the operations settings and not to their sequence. This paper examines the effect of the operation sequence on the quality of the product using data min...