The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models that ignore the existence of an informal economy. Once the incomplete coverage of VAT due to an informal economy is acknowledged, we show...

This paper presents a new structure of a bandgap circuit which can be programmed to get any desired output voltage. Unlike conventional bandgap circuits, the proposed bandgap circuit uses MOS transistors operating in subthreshold region instead of bipolar transistors to generate PTAT and IPTAT currents. Use of the current conveyor makes the circuit capable of being operated at lower supply volt...

session initiation protocol (sip) is the main signaling protocol of next generation networks (ngn). sip based applications are usually deployed over the internet, for which their text-based nature and internal stateful operation make them vulnerable to different types of attacks. the real‑time functionality of sip based applications make their related security systems more complex. on the other...

introduction despite the abundant renewable energy sources, the iranian energy sector relies almost entirely on fossil fuel energy resources. power sector is dominant source of co2emissions and responsible for about 35% of total co2 emissions in the country. additionally, long-term electricity demand of iran is expected to grow quickly, which in turn requires extensive investment to meet the gr...

This paper describes a CMOS voltage reference circuit which occupies small die area and has less than 1.25 V of output voltage. The reference voltage is determined by a resistor ratio, and it is possible to set the reference voltage from zero to near the supply voltage with the same temperature independence as those of Widlar’s and Brokaw’s bandgap voltage references. The temperature-independen...

Shunt Active Power Filters (SAPFs) represent the most important and widely used filter in industrial purposes due to the fact that, they not only eliminate the harmonic current with a neglected amount of active fundamental current supplied to compensate system losses, but also they are suitable for a wide range of power ratings. One of the key issues for a proper implementation of an active fil...

Pedigree information which collected from 1979 to 2012 were used to study the genetic variability and population structure of Raeini Cashmere goat, taking kids born from 2009 to 2012 into account as reference population. Averages of inbreeding coefficients in whole and inbred populations were computed to be 0.04% and 4.41%, respectively. Considering the reference population, average inbreeding ...

Reference solar spectra are used in many applications. Utilizing a reference spectrum unified manner is necessary for reliable evaluation each application. Since have been updated only recently, the most recent not yet uniformly adopted some To improve this situation, understanding evolution and details of important. However, there few reports on their generation models. This paper reviews mode...