Prop. reg. section 1.871-151 suggests a protocol for ensuring that U.S.-source dividends embedded in specified derivative instruments2 are subject to withholding tax. This article highlights problems with the use of delta in prop. reg. section 1.871-15 and suggests how the regulations might be revised. Although the alternatives we discuss have some problems, substantial improvements are possibl...

Atmospheric (Regional averages) Regional Average Winter Minimum Temperature (DJF TRegmin), Regional Average Winter Maximum Temperature (DJF TRegmax), Regional Average Autumn Minimum Temperature (SON TRegmin), Regional Average Autumn Maximum Temperature (SON TRegmax), Regional Average Sea Level Pressure (SLPReg), Regional Average Convective Available Potential Energy (CAPEReg), Regional Average ...

Articulating an Occupational Perspective Janet Njelesani PhD (ABD), OT Reg. (Ont.) a , Anna Tang OT Reg. (Ont.) a , Hans Jonsson PhD, Reg. OT b & Helene Polatajko PhD, OT Reg. (Ont.), OT(C), FCAOT, FCAHS c a Graduate Department of Rehabilitation Science, University of Toronto, Toronto, Canada b Department of Neurobiology, Care Sciences and Society, Division of Occupational Therapy, Karolinska I...

The classical occupancy problem where n balls are placed in N cells is used for testing of random number generators. We show that the statistics of appropriately chosen occupancy numbers are incompatible with the statistics of many pseudorandom number generators (PRNGs) even if they are truncated. More than that, the incompatibility shows up on relatively small samples long before the period of...

I provide the algorithm that solves the challenge proposed by Wm. G. Hoover and Carol G. Hoover in their recent paper “Time-Reversible Random Number Generators”, arXiv:1305.0961v1, with an explanation on how to derive it analytically.

BRAKMAN S. and GARRETSEN H. (2003) Rethinking the ‘new’ geographical economics, Reg. Studies 37, 637–648. Mainstream economics and geography have largely developed separately. With some notable exceptions, this had led to a situation in which economists and geographers analyse similar issues, but do so in a very different framework and without taking much notice of each other’s work. The main t...

We consider evidence relevant to whether a (possibly idealized) physical process is producing its output randomly. For definiteness, we’ll consider a coinflipper C which reports “H” for a heads and “T” for a tails. By C producing its output “randomly,” we mean H and T have equal probability and trials are independent. If C produces its output randomly (in the above sense), then we’ll say that C...

In their paper “A Provably Secure True Random Number Generator with Built-in Tolerance to Active Attacks”, B. Sunar, W. Martin, and D. Stinson propose a design for a true random number generator. Using SPICE simulation we study the behaviour of their random number generator and show that practical implementations result in a too high frequency signal to be processed with current CMOS technology.

quantum-dot cellular automata (qca) are a promising nanotechnology to implement digital circuits at the nanoscale. devices based on qca have the advantages of faster speed, lower power consumption, and greatly reduced sizes. in this paper, we are presented the circuits, which generate random numbers in qca. random numbers have many uses in science, art, statistics, cryptography, gaming, gamblin...