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A comprehensive overview of dBASE IV and all the features that distinguish it from its predecessors: SQL, QBE, the applications generator, the procedural language, and more. The authors are relational database and SQL experts who were involved with dBASE IV in its pre-release stages.
This two volume set LNCS 5981 and LNCS 5982 constitutes the refereed proceedings of the 15th International Conference on Database Systems for Advanced Applications, DASFAA 2010, held in Tsukuba, Japan, in April 2010. The 39 revised full papers and 16 revised short papers presented together with 3 invited keynote papers, 22 demonstration papers, 6 industrial papers, and 2 keynote talks were carefully reviewed and selected from 285 submissions. The papers of the first volume are organized in topical sections on P2P-based technologies, data mining technologies, XML search and matching, graphs, spatial databases, XML technologies, time series and streams, advanced data mining, query processing, Web, sensor networks and communications, information management, as well as communities and Web graphs. The second volume contains contributions related to trajectories and moving objects, skyline queries, privacy and security, data streams, similarity search and event processing, storage and advanced topics, industrial, demo papers, and tutorials and panels.
This book constitutes the refereed proceedings of the 10th International Conference on Database Systems for Advanced Applications, DASFAA 2005, held in Beijing, China in April 2005. The 67 revised full papers and 15 revised short papers presented were carefully reviewed and selected from 302 submissions. The papers are organized in topical sections on bioinformatics, water marking and encryption, XML query processing, XML coding and metadata management, data mining, data generation and understanding, music retrieval, query processing in subscription systems, extending XML, Web services, high-dimensional indexing, sensor and stream data processing, database performance, clustering and classification, data warehousing, data mining and Web data processing, moving object databases, temporal databases, semantics, XML update and query patterns, join processing and view management, spatial databases, enhancing database services, recovery and correctness, and XML databases and indexing.
This volume contains 64 papers from contributors around the world on a wide range of topics in database systems research. Of special mention are the papers describing the practical experiences of developing and implementing some of the many useful database systems on the market. Readers should find useful new ideas from the proceedings of this international symposium.
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. For the purpose of easy understanding, the book is presented in two parts: Part I: General Topics I. Introduction to Transfer Pricing II. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis III. Transfer Pricing Methods (Part I): Traditional Transaction Methods IV. Transfer Pricing Methods (Part II): Transactional Profit Methods V. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes VI. Administrative Approaches to Resolving Transfer Pricing Disputes VII. Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting Part II: Specific Topics VIII. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group Financial Transactions XI. Transfer Pricing and Intangibles XII. Transfer Pricing, Supply Chain Management and Business Restructurings XIII. Transfer Pricing and Customs Valuation XIV. Transfer Pricing and EU State Aid In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.
A comprehensive new edition on mobile computing covering both mobile and sensor data The new paradigm of pervasive computing was born from the needs of highly mobile workers to access and transfer data while on the go. Significant advances in the technology have lent and will continue to lend prevalence to its use especially in m-commerce. Covering both mobile data and sensor data, this comprehensive text offers updated research on sensor technology, data stream processing, mobile database security, and contextual processing. Packed with cases studies, exercises, and examples, Fundamentals of Pervasive Information Management Systems covers essential aspects of wireless communication and provides a thorough discussion about managing information on mobile database systems (MDS). It addresses the integration of web and workflow with mobile computing and looks at the current state of research. Fundamentals of Pervasive Information Management Systems presents chapters on: Mobile Database System Mobile and Wireless Communication Location and Handoff Management Fundamentals of Database Processing Introduction to Concurrency Control Mechanisms Effect of Mobility on Data Processing Transaction Management in Mobile Database Systems Mobile Database Recovery Wireless Information Dissemination Introduction to Sensor Technology Sensor Technology and Data Streams Management Sensor Network Deployment: Case Studies Fundamentals of Pervasive Information Management Systems is an ideal book for researchers, teachers, and graduate students of mobile computing. The book may also be used as a reference text for researchers or managers.
The 9th International Conference on Database Systems for Advanced Applications (DASFAA 2004) was held during March 17-19, 2004 on the beautiful Jeju island of Korea. The DASFAA conference provides an international forum for technical discussions among researchers, developers, and users of database - stems from academia, business, and industry. The main focus of DASFAA is on research in database theory, development of advanced DBMS technologies, and their advanced applications. A premier database conference in the Asia/Pacific region, DASFAA has been held every two years, and in many countries in the region. To promote the area further and to answer the needs of many participants, the steering committee decided to hold the conference annually. DASFAA 2004 was the first such annual conference. The conference was organized by the Special Interest Group on Databases (SIGDB) of the Korea Information Science Society and the Advanced Information Technology Research Center (AITrc) at KAIST - an engineering research center of excellence (ERC) supported by the Korea Science and Engineering Foundation (KOSEF). We had a number of sponsors who made generous contributions to make the conference successful. They are Oracle Korea, Samsung SDS, Korea Telecom Data, Inc., the United States Air Force Office of Scientific Research, the Asian Office of Aerospace Research & Development, the Army Research Office-Far East, and the Korea Advanced Institute of Science and Technology (KAIST).