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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Ancilon Leuch Alencar, Marcelo Dornbusch Lopes, Anita Maria da Rocha Fernandes, Julio Cesar Santos dos Anjos, Juan Francisco De Paz Santana and Valderi Reis Quietinho Leithardt
In the current era of social media, the proliferation of images sourced from unreliable origins underscores the pressing need for robust methods to detect forged content, particularly amidst the rapid evolution of image manipulation technologies. Existin...
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Fabio Bosco, Gerard Andonian, Obed Camacho, Martina Carillo, Enrica Chiadroni, Anna Giribono, Gerard Lawler, Nathan Majernik, Pratik Manwani, Mauro Migliorati, Andrea Mostacci, Luigi Palumbo, Gilles Jacopo Silvi, Bruno Spataro, Cristina Vaccarezza, Monika Yadav and James Rosenzweig
Particle-driven plasma wakefield acceleration (PWFA) exploits the intense wakefields excited in a plasma by a high-brightness driver beam in order to accelerate a trailing, properly delayed witness electron beam. Such a configuration offers notable advan...
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Qiwei Shen, Junjie Xu, Jiahao Mei, Xingjiao Wu and Daoguo Dong
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William Villegas-Ch, Angel Jaramillo-Alcázar and Sergio Luján-Mora
This study evaluated the generation of adversarial examples and the subsequent robustness of an image classification model. The attacks were performed using the Fast Gradient Sign method, the Projected Gradient Descent method, and the Carlini and Wagner ...
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Huihui Zhu, Hexiang Lin, Shaojun Wu, Wei Luo, Hui Zhang, Yuancheng Zhan, Xiaoting Wang, Aiqun Liu and Leong Chuan Kwek
Integrated photonic chips leverage the recent developments in integrated circuit technology, along with the control and manipulation of light signals, to realize the integration of multiple optical components onto a single chip. By exploiting the power o...
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Daniel Molinero-Hernández, Sergio R. Galván-González, Nicolás D. Herrera-Sandoval, Pablo Guzman-Avalos, J. Jesús Pacheco-Ibarra and Francisco J. Domínguez-Mota
Driven by the emergence of Graphics Processing Units (GPUs), the solution of increasingly large and intricate numerical problems has become feasible. Yet, the integration of GPUs into Computational Fluid Dynamics (CFD) codes still presents a significant ...
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Alfonso Arrieta-Pastrana, Oscar E. Coronado-Hernández and Vicente S. Fuertes-Miquel
Tidal inlet structures are engineering projects with associated benefits related to flood control, water quality enhancement, and coastal protection. This study analyzes the performance of hydraulic gates on a stabilized inlet in estuarine systems by dev...
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Ujwal Sharma, Uma Shankar Medasetti, Taher Deemyad, Mustafa Mashal and Vaibhav Yadav
This review paper addresses the escalating operation and maintenance costs of nuclear power plants, primarily attributed to rising labor costs and intensified competition from renewable energy sources. The paper proposes a paradigm shift towards a techno...
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Tomasz Walczyna and Zbigniew Piotrowski
The proliferation of ?Deep fake? technologies, particularly those facilitating face-swapping in images or videos, poses significant challenges and opportunities in digital media manipulation. Despite considerable advancements, existing methodologies ofte...
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