Thesis (M.A.)--University of North Carolina at Wilmington, 2006. / Includes bibliographical references (leaf: [41])

Thesis (M.Sc.Eng.)-University of KwaZulu-Natal, Durban, 2009. / Full text also available. Scroll down for electronic link.

Thesis (M. A.)--University of Hong Kong, 2005. / Title proper from title frame. Also available in printed format.

Thesis (M. Phil.)--University of Hong Kong, 2006. / Title proper from title frame. Also available in printed format.

Th. 3e cycle--Inform.--Rennes 1, 1979. N°: 585.

The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that arise in the completion of income tax returns. There are many in this connection but the author has attempted to show only the more important. The accountant has been, naturally, a very influential factor in the development of income taxes, especially in connection with their relation to business. This has been shown in chapter four. The final chapter brings out the conclusions drawn from this study along with some brief summary statements.

[pt] Essa dissertação propõe um codificador de imagens adaptativo baseado em sub-bandas para baixas taxas de bits. O espectro de freqüência bi-dimensional é decomposto em 10 sub-bandas de maneira hierárquica através de um banco de filtros QMF de 9 coeficientes. Uma técnica de redução de irrelevância é usada para descartar vetores nas sub-bandas de número 2 a 10. Os vetores remanescentes nessas sub-bandas são classificadas em bordas ou texturas e codificados por ECVQ (Entropy Constrained Vector Quantization) multi-estágios. Já a primeira sub-banda é codificada por ADPCM com preservação de bordas. Um algoritmo ótimo de alocação de bits determina a distribuição adequada de bits entre as sub-bandas. Os resultados mostram excelentes desempenho para baixas taxas, sendo melhores que os obtidos pelo padrão JPEG e vários outros trabalhos apresentados na literatura recente. / [en] This dissertation proposes an adaptative subband coder for low bit rate coding os still images. The bi-dimension frequency spectrum is decomposed in 10 subbands by means of a 9-coefficient QMF filter bank. Vector in subbands 2 to 10 are discarded by a new technique for irrelevancy reduction. The remanining vectors are classified in one of two classes, edges and textures, and coded by multistage ECVQ (Entropy Constrained Vector Quantization). The first subband is coded by an edge preserving ADPCM. An optimal bit allocation procedure is used to distribute bits along the subbands. The results obtained show excellent performance for low bit rate coding, outperforming JPEG and many other coders recently presented in literature.

Submitted by Diogo Barreiros (diogo.barreiros@ufba.br) on 2017-06-08T11:28:18Z No. of bitstreams: 1 Dissertação Mydiã_Freitas.pdf: 3038925 bytes, checksum: 799df53dc64e5b455ed52bb760695ae2 (MD5) / Approved for entry into archive by Vanessa Reis (vanessa.jamile@ufba.br) on 2017-06-12T15:16:18Z (GMT) No. of bitstreams: 1 Dissertação Mydiã_Freitas.pdf: 3038925 bytes, checksum: 799df53dc64e5b455ed52bb760695ae2 (MD5) / Made available in DSpace on 2017-06-12T15:16:18Z (GMT). No. of bitstreams: 1 Dissertação Mydiã_Freitas.pdf: 3038925 bytes, checksum: 799df53dc64e5b455ed52bb760695ae2 (MD5) / Code smell é definido como um potencial problema de design localizado em determinada parte do código fonte de um sistema de software e pode indicar deficiências no design que podem influenciar a facilidade de manutenção, facilidade de teste e confiabilidade do software. Um bom exemplo de code smell que vai de encontro aos princípios do bom design definido na programação orientada a objetos é o Shotgun Surgery, que corresponde a classes cuja modificação implica em muitas pequenas alterações em muitas outras classes. Quando as modificações estão espalhadas, elas são difíceis de serem encontradas. Como resultado, é fácil perder uma mudança importante, causando assim, problemas na manutenção do sistema. A atividade de identificação de code smells é analisada e confirmada pelo próprio programador ou um revisor independente, contudo, a detecção manual de code smells por meio de inspeções de código consume muito tempo e é pouco escalável. Ferramentas que auxiliam a identificação de code smells têm sido bastante utilizadas em diversos estudos. Neste contexto, esta dissertação propõe investigar se a detecção automática de code smells por meio de ferramentas é considerada útil pelos desenvolvedores como forma de avaliar a qualidade do design de sistemas de software, principalmente em termos de facilidade de manutenção. Realizamos três estudos: sendo um estudo preliminar e dois estudos experimentais similares. O objetivo do estudo preliminar era nos auxiliar a perceber e corrigir problemas que pudessem surgir no decorrer do desenvolvimento dos estudos experimentais. O objetivo desses estudos era investigar a qualidade do design de sistemas de softwares e code smells através do uso de ferramentas de detecção. Os resultados desses estudos indicam que existe relação entre os code smells God Class, Data Class, Shotgun Surgery, Refused Bequest e Feature Envy com problemas de design associados a dificuldades no processo de manutenção de sistemas de softwares.

Researchers from Jean Piaget (1932) to Sehlauoi (2008) have utilized small case studies to intensively examine naturally occurring child language production in the home environment. This qualitative, 5-year longitudinal, five-year case study continues the focus of previous research on child bilingualism and code-switching; however, it aims to strengthen the previously tenuous connection linking said bilingualism with the speech of fraternal boy/girl twins, who are simultaneously making code choices and reflecting their gender language usage of these choices. The purpose of this study was to identify each twin’s code-switching patterns in Spanish and English in the bilingual home environment, examine the differences in their language choices, and reflect on their gendered language use as it pertains to each child’s own language production choices. The study connects the results of this research to previous research on child code-switching and reveals the similarities and differences between these two patterns and new ways of understanding the rich variety of linguistic understandings and possibilities in bilingual speech of twins. The study demonstrates that while Spanish code-maintenance was the preferred code choice by both twins throughout the length of the study, the female twin consistently code-switched into English and took more total turns in English than her twin brother while the male twin code-switched more frequently within a turn. These code-switching occurrences may be related to their gender. The limitations of this study, future directions of research, and conclusions are also discussed.

This study investigated the use of intrasentential code switching on Facebook. The corpus included 1000 screenshots of Facebook comments collected from 10 Saudi female Facebook friends who were bilingual in Arabic and English. The data were examined through statistical and content analysis. The results showed that intrasentential code switching occurs frequently in informal Facebook interactions. Further, the occurrence of code-switching was analyzed in relation to 10 topics of Facebook interactions, including gossip, humor, technology, compliments and thanking, achievement, movies and songs, family and intimacy, makeup, travelling, and religion. Among these 10 topics, gossip and humor elicited significantly higher frequencies of intrasentential code-switching. Moreover, the qualitative results showed that the most frequent English words within Arabic sentences were technical and academic terms, whereas the most frequent Arabic words within English sentences were religious words. Overall, this study shows that the use of intrasentential code-switching among Arabic-English female friends on the social network Facebook is a natural part of their interactions and the frequency with which they employ code-switching is related to the topic of their communication, their language environment, their cultural experiences, and their religion.