there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...

Accurate alignment and vertical channel instability play an important role in the strap-down inertial navigation system (SINS), especially in the case that precise navigation has to be achieved over long periods of time. Due to poor initialization as well as the cumulative errors of low-cost inertial measurement units (IMUs), initial alignment is not sufficient to achieve required navigation ac...

The water percolation loss beyond root zone in the soil is one of the important parameters to determine water requirement of rice plant. If the amount of water percolation rate into the soil is estimated more carefully, determination of water requirement will be evaluated better and designing for system of irrigation, drainage and related establishments will be more easily done. The purpose of ...

Introduction: Radiation imaging is one of the applicable methods in diagnostic medicine and nondestructive testing for industrial applications. In nondestructive 3D imaging, in addition to the radiation source, there is a requirement for a suitable detection system, data acquisition system, mechanical sections for moving objects, reconstruction algorithm and finally a computer for processing an...

In this paper, the main goal is to reduce the heave motion between a surface effect ship (SES) and a wind turbine in order to safely transfer equipment and person to SES. For this purpose, an LQR control system is designed to damp the vertical motion of the surface effect ship in critical sea states including high-frequency and high amplitude regular waves as well as high frequency irregular wa...