Yan Xu - Böcker

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses.VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level.Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Power systems are evolving towards the Smart Grid paradigm, featured by large-scale integration of renewable energy resources, e.g. wind and solar power, deeper participation of demand side, and enhanced interaction with electric vehicles. While these emerging elements are inherently stochastic in nature, they are creating a challenge to the system’s stability and its control. In this context, conventional analysis tools are becoming less effective, and necessitate the use alternative tools that are able to deal with the high uncertainty and variability in the smart grid. Smart Grid initiatives have facilitated wide-spread deployment of advanced sensing and communication infrastructure, e.g. phasor measurement units at grid level and smart meters at household level, which collect tremendous amount of data in various time and space scales. How to fully utilize the data and extract useful knowledge from them, is of great importance and value to support the advanced stability assessment and control of the smart grid. The intelligent system strategy has been identified as an effective approach to meet the above needs. This book presents the cutting-edge intelligent system techniques and their applications for stability assessment and control of power systems. The major topics covered in this book are: Intelligent system design and algorithms for on-line stability assessment, which aims to use steady-state operating variables to achieve fast stability assessment for credible contingencies. Intelligent system design and algorithms for preventive stability control, which aims at transparent and interpretable decision-making on preventive control actions to manipulate system operating condition against possible contingencies. Intelligent system design and algorithms for real-time stability prediction, which aims to use synchronized measurements to foresee the stability status under an ongoing disturbance. Intelligent system design and algorithms for emergency stability control, which aims at fast decision-making on stability control actions at emergency stage where instability is propagating. Methodologies and algorithms for improving the robustness of intelligent systems against missing-data issues.This book is a reference and guide for researchers, students, and engineers who seek to study and design intelligent systems to resolve stability assessment and control problems in the smart grid age.

Modern Inorganic Synthetic Chemistry, Second Edition captures, in five distinct sections, the latest advancements in inorganic synthetic chemistry, providing materials chemists, chemical engineers, and materials scientists with a valuable reference source to help them advance their research efforts and achieve breakthroughs.

Section one includes six chapters centering on synthetic chemistry under specific conditions, such as high-temperature, low-temperature and cryogenic, hydrothermal and solvothermal, high-pressure, photochemical and fusion conditions. Section two focuses on the synthesis and related chemistry problems of highly distinct categories of inorganic compounds, including superheavy elements, coordination compounds and coordination polymers, cluster compounds, organometallic compounds, inorganic polymers, and nonstoichiometric compounds. Section three elaborates on the synthetic chemistry of five important classes of inorganic functional materials, namely, ordered porous materials, carbon materials, advanced ceramic materials, host-guest materials, and hierarchically structured materials. Section four consists of four chapters where the synthesis of functional inorganic aggregates is discussed, giving special attention to the growth of single crystals, assembly of nanomaterials, and preparation of amorphous materials and membranes. The new edition's biggest highlight is Section five where the frontier in inorganic synthetic chemistry is reviewed by focusing on biomimetic synthesis and rationally designed synthesis.

Focuses on the chemistry of inorganic synthesis, assembly, and organization of wide-ranging inorganic systems Covers all major methodologies of inorganic synthesis Provides state-of-the-art synthetic methods Includes real examples in the organization of complex inorganic functional materials Contains more than 4000 references that are all highly reflective of the latest advancement in inorganic synthetic chemistry Presents a comprehensive coverage of the key issues involved in modern inorganic synthetic chemistry as written by experts in the field

Stability-Constrained Optimization for Modern Power System Operation and Planning Comprehensive treatment of an aspect of stability constrained operations and planning, including the latest research and engineering practices Stability-Constrained Optimization for Modern Power System Operation and Planning focuses on the subject of power system stability. Unlike other books in this field, which focus mainly on the dynamic modeling, stability analysis, and controller design for power systems, this book is instead dedicated to stability-constrained optimization methodologies for power system stability enhancement, including transient stability-constrained power system dispatch and operational control, and voltage stability-constrained dynamic VAR Resources planning in the power grid. Authored by experts with established track records in both research and industry, Stability-Constrained Optimization for Modern Power System Operation and Planning covers three parts: Overview of power system stability, including definition, classification, phenomenon, mathematical models and analysis tools for stability assessment, as well as a review of recent large-scale blackouts in the worldTransient stability-constrained optimal power flow (TSC-OPF) and transient stability constrained-unit commitment (TSC-UC) for power system dispatch and operational control, including a series of optimization model formulations, transient stability constraint construction and extraction methods, and efficient solution approachesOptimal planning of dynamic VAR Resources (such as STATCOM and SVC) in power system for voltage stability enhancement, including a set of voltage stability indices, candidate bus selection methods, multi-objective optimization model formulations, and high-quality solution approachesStability-Constrained Optimization for Modern Power System Operation and Planning provides the latest research findings to scholars, researchers, and postgraduate students who are seeking optimization methodologies for power system stability enhancement, while also offering key practical methods to power system operators, planners, and optimization algorithm developers in the power industry.

Power systems are evolving towards the Smart Grid paradigm, featured by large-scale integration of renewable energy resources, e.g. wind and solar power, deeper participation of demand side, and enhanced interaction with electric vehicles. While these emerging elements are inherently stochastic in nature, they are creating a challenge to the system’s stability and its control. In this context, conventional analysis tools are becoming less effective, and necessitate the use alternative tools that are able to deal with the high uncertainty and variability in the smart grid. Smart Grid initiatives have facilitated wide-spread deployment of advanced sensing and communication infrastructure, e.g. phasor measurement units at grid level and smart meters at household level, which collect tremendous amount of data in various time and space scales. How to fully utilize the data and extract useful knowledge from them, is of great importance and value to support the advanced stability assessment and control of the smart grid. The intelligent system strategy has been identified as an effective approach to meet the above needs. This book presents the cutting-edge intelligent system techniques and their applications for stability assessment and control of power systems. The major topics covered in this book are: Intelligent system design and algorithms for on-line stability assessment, which aims to use steady-state operating variables to achieve fast stability assessment for credible contingencies. Intelligent system design and algorithms for preventive stability control, which aims at transparent and interpretable decision-making on preventive control actions to manipulate system operating condition against possible contingencies. Intelligent system design and algorithms for real-time stability prediction, which aims to use synchronized measurements to foresee the stability status under an ongoing disturbance. Intelligent system design and algorithms for emergency stability control, which aims at fast decision-making on stability control actions at emergency stage where instability is propagating. Methodologies and algorithms for improving the robustness of intelligent systems against missing-data issues.This book is a reference and guide for researchers, students, and engineers who seek to study and design intelligent systems to resolve stability assessment and control problems in the smart grid age.

The Young Men’s Christian Association (YMCA) is best known for its athletic and youth programs, a heritage that draws on its origins in 1844 to provide wholesome recreation to urban youth away from the moral decay of industrialized urban living. Before long, that uplift mission found a place in the American Civil War, and soon the Y had spread all over the world by the early twentieth century, and in every major war thereafter as well. The YMCA at War: Collaboration and Conflict during the World Wars is the first collection of scholarship to examine the YMCA’s efforts during the World Wars of the twentieth century, which proved to be a bastion of support to soldiers and civilians around the world. The YMCA deployed hundreds of thousands of its much-vaunted secretaries to support suffering civilians and ease soldiers’ wartime hardships. Joining forces with governments, other civic organizations, and individuals, the Y could be either an indispensable auxiliary or an arms-length nuisance. In all cases, its support had a significant byproduct: for every person it befriended, the Y invariably made an enemy with an opposing party, its patrons, its sponsor, or at times, all three. The YMCA at War offers fresh, timely research in an international and comparative perspective from scholars around the world that evaluates this conflict and collaboration during the World Wars.

Coordination of Distributed Energy Resources in Microgrids: Optimisation, control, and hardware-in-the-loop validation provides a structured overview of research into techniques for managing microgrids with distributed energy resources (DERs). The DERs including distributed generators, energy storage systems, and flexible loads are posing both challenges and opportunities to microgrids' security, planning, operation, and control. Advanced operation and control techniques are needed to coordinate these components in the microgrids and maintain power quality, as well as keeping the system economically feasible.This book is for researchers and students in the area of smart grids, power engineering, and control engineering, as well as for advanced students, transmission network and grid operators. It focuses on cutting-edge techniques for secure, economic, and robust operation and control of microgrids. Effective coordination of DERs on both temporal and spatial scales are introduced in detail. Topics covered include comprehensive mathematical models of DERs and microgrids, sizing and siting of DERs under uncertainties, stochastic and robust optimisation for active and reactive power dispatch of DERs in microgrids, distributed coordinated control, and hardware-in-the-loop tests for validation of control algorithms.

The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key cases such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation - and address the climate change challenge.Addressing an important need in the public policy debate, this book will appeal to academics, students, government policy makers, regulators and practitioners in environmental law, taxation law and policy, as well as, comparative environmental law and comparative taxation law and policy. Public policy commentators and journalists with an interest in the above areas will also find this book worthwhile and informative.Contributors include: A. Cockfield, M. Derlen, S. Griffiths, W. Gumley, J. Lindholm, J. Milne, S. Phua, N. Stoianoff, J. Vanderwolk, Y. Xu

This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supranational and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform.Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed.An ideal text for academic study at the intermediate or advanced levelsThis text explores and answers questions including:Why are the tax systems of developing and developed countries converging and how do they still differ?How do countries adapt their tax systems to deal with external shocks such as wars, pandemics, climate change and financial crises?Why is the property tax the most widely used tax for local government?Why has income become the predominant tax base in developed countries?Do we need corporate income taxes?Why are wealth taxes relatively under-utilised in all countries?Why have so many countries adopted a VAT or GST as their general consumption tax?How do taxes help governments to deliver environmental objectives?Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes?Why do taxpayers comply, or not comply, with their tax obligations?Where should we go next in designing tax systems for the 21st century?... and many others.

This reference and handbook describes theory, algorithms and applications of the Global Positioning System (GPS/Glonass/Galileo/Compass). It is primarily based on source-code descriptions of the KSGsoft program developed at the GFZ in Potsdam. The theory and algorithms are extended and verified for a new development of a multi-functional GPS/Galileo software. Besides the concepts such as the unified GPS data processing method, the diagonalisation algorithm, the adaptive Kalman filter, the general ambiguity search criteria, and the algebraic solution of variation equation reported in the first edition, the equivalence theorem of the GPS algorithms, the independent parameterisation method, and the alternative solar radiation model reported in the second edition, the modernisation of the GNSS system, the new development of the theory and algorithms, and research in broad applications are supplemented in this new edition. Mathematically rigorous, the book begins with the introduction, thebasics of coordinate and time systems and satellite orbits, as well as GPS observables, and deals with topics such as physical influences, observation equations and their parameterisation, adjustment and filtering, ambiguity resolution, software development and data processing and the determination of perturbed orbits.

This reference and handbook describes theory, algorithms and applications of the Global Positioning System (GPS/Glonass/Galileo/Compass). It is primarily based on source-code descriptions of the KSGsoft program developed at the GFZ in Potsdam. The theory and algorithms are extended and verified for a new development of a multi-functional GPS/Galileo software. Besides the concepts such as the unified GPS data processing method, the diagonalisation algorithm, the adaptive Kalman filter, the general ambiguity search criteria, and the algebraic solution of variation equation reported in the first edition, the equivalence theorem of the GPS algorithms, the independent parameterisation method, and the alternative solar radiation model reported in the second edition, the modernisation of the GNSS system, the new development of the theory and algorithms, and research in broad applications are supplemented in this new edition. Mathematically rigorous, the book begins with the introduction, thebasics of coordinate and time systems and satellite orbits, as well as GPS observables, and deals with topics such as physical influences, observation equations and their parameterisation, adjustment and filtering, ambiguity resolution, software development and data processing and the determination of perturbed orbits.

This book provides a cutting-edge scientific overview of Chinese liquor, also known as Baijiu. Chinese liquor is one of the world’s most ancient fermented alcoholic beverages. The book analyses Chinese liquor processing on the three most important disciplines of fermented foods: process technology/engineering, flavor chemistry, and microbiology.

This book provides a cutting-edge scientific overview of Chinese liquor, also known as Baijiu. Chinese liquor is one of the world’s most ancient fermented alcoholic beverages. Fermented foods and beverages are consumed worldwide as an indispensable constituent in our daily life. However, most fermented foods rely on traditional techniques with limited known scientific knowledge. These indigenous processes are typically empirical without scientifically-based control and technological insights. The book analyses Chinese liquor processing on the three most important disciplines of fermented foods: process technology/engineering, flavor chemistry, and microbiology. It also addresses the perspectives and future research needs associated with spontaneous fermented foods. This book offers a deep understanding of the science of Chinese liquor production to students, researchers, and related practitioners both in the academic and the industry. It would also benefit many other fields of fermented foods for their optimization, standardization, and modernization.