14 research outputs found
Russia and Britain in Persia: Imperial Ambitions in Qajar Iran. By Firuz Kazemzadeh. (New York, NY: I. B. Tauris, 2013. Pp. xvii, 711. $85.00.)
No full textThis is a reprint of the author\u27s classic study of British and Russian policies and intervention in Iran from the 1860s to 1914. For this edition, Firuz Kazemzadeh has consulted Russian archive materials and books that became accessible after the fall of the Soviet Union. Yet he maintains that those sources confirmed his earlier conclusions, and he has made no changes to this edition. The book is basically “a case study in imperialism,” tracing the steady increase in penetration that occurred, and it largely relies upon British and Russian primary sources (vii). The few Persian sources that are cited are almost always secondary ones
The Effect of Inhaled Budesonide and Formoterol on Bronchial Remodeling and HRCT Features in Young Asthmatics
No full textデリーに現存する奴隷王朝中期の墓について
No full textAfter the death of Sultan Shams al-Din Iletmish in 1236 A. D., three sons, a daughter and a grandson of his, sat successively on the throne of the Sultanate. Only the three tombs in Delhi are said to belong to this middle part of the Slave dynasty, and they are the so-called tombs of Sultan Rukn al-Din Firuz, Sultan Mu‘izz al-Din Bahram and Sultan Raziyah, the only queen on the takht of Delhi. The tombs of Sultan Rukn al-Din and Sultan Mu‘izz al-Din have been identified to the sites near the southern wall of the Sultan Ghari on which I already discussd in the previous volume of this Memoirs, though one of them nearer the wall has actually nothing but a ruined enclosure with some fragments of stone and mortar. However, the other one is an octagonal pavillion with a deep dome supported by eight pillars standing even today in its complete form though the style and structure show clearly that the monument is not the original one but has some specific features of the Tughluq period (Fig. 1). This corresponds well to the description of the Futuhat-i Firuz Shahi written in the reign of Firuz Shah Tughluq, in which the author referred to the repair work by the Sultan on the tombs above-mentioned. The present writer reached a conclusion, after a careful study on the Persian sources of the Sultanate and modern works, that the identification of the two tombs seems to be very probable. The so-called tomb of Sultan Raziyah is nothing but a halfruined grave (Fig. 2) in an enclosure surrounded by houses standing roof by roof in a mahall near the Turkman Gate of the old Shahjahanabah. A careful examination of the historical works of the Sultanate and the early Mughal period as well as the famous Rehla of Ibn Battuta, led me to a conclusion that there is hardly any positive reason to oppose to the traditional belief that the queen was buried in the above-mentioned site locally known afterwards as Rajji Sajji ki Dargah. I added also in this article a hypothesis on the identity of the tombs of Mu‘izz al-Din Bahram and Rukn al-Din Firuz, that the octagonal pavillion might be possibly the tomb of the former while the tomb of the latter fell down sometime between the later 19th century and the beginning of the 20th century
Mechanical properties of palm oil based bio-polyurethane foam of free rise and various densities
No full textCorrection: Kamalov et al. Internet of Medical Things Privacy and Security: Challenges, Solutions, and Future Trends from a New Perspective. Sustainability 2023, 15, 3317
No full textAuthor Contributions was not included in the original publication [...
The Bands and Sluices of the Sultanate Period in Delhi. Historical Studies on the Sites & Monuments of the Delhi Sultanate Period (4)
No full textThe construction works for the utilization of water are one of the most interesting subjects in the historical study of the monuments of the Delhi Sultanete period.There still remain in Delhi area a number of wells and baolis, bands and sluices, and big or small reservious which belong to the pre Mughal times. The Mission fot Indian History and Archaeology, University of Tokyo, understook a series of intensive reserches on some of these monuments during the winters of 1959-60 and 1961-62. The results of the incestigations are to be published in an official report. In the present article, the author discusses various historical problems concerning the remains of the bands and sluices in and around Delhi. The monuments described and discussed in this article are as follows: Bands Band I at Tughluqabad (Fig. 1) Band II at Tughluqabad (Fig. 2) Band III at Tughluqabad (Plate I-A; Fig. 4) south Wall of Jahanpanah (Fig. 6) Band at Mahipalpur (Plate II-A; Fig. 8) Band on the Station Road (Fig. 9) Band at the Buli Bhatiyari ka Mahal (Fig.10) Band in the campus of the University of Delhi (Fig.11) Band in the garden of the Nehru House (Add. Fig. A) Band to the South of Wazirabad (Fig. 12) Band at Malcha (Fig. 13) Sluices Sluice I (Fig. 1) Sluice II (Fig. 2) Sluice III (Plate I-B; Fig. 15,16,17) Satpulah I (Fig. 18.20) Sluices I;II (Fig. 22) Sluice (Fig. 9, 23) Sluice (Fig. 24) Sluice (Plate II-B; Fig. 25,26) In the first half of the article the author gives a brief description of each of these monuments and analyzes its geographical condition, while in the second harf he studies the few written materials available on the construction of the bands as well as the agrarian policies of the Tughluq rulers, and reveals the background of the construction of these dams and sluices and its histrical significance. The main points of discussion are: (1) multipurpose utilization of water for the fortified city of Tughluqabad; (2) the south wall of the city of Jahanpanah which also served as an embankment, and the aims of its construction; (3) historical significance of the construction works of the early Tughluq rulers in the history of the utilization of water in the Sultanate period; (4) chronological problems of the construntion of the south wall of Jahanpanah and the Satpulah sluice.(The Band-i Siri, or Band-i Ab-i siri mentioned in the Tarikh-Firuz Shahi of Ziya al-Din Barani is also discussed in connection with these chronological problems); (5) To identify some of the existing bands with those mentioned in \u27Afif\u27s Tarikh-i Firuz Shahi; (6) various objectives of the construction of bands and sluices in the reign of Firuz Shaha Tughluq. Some additional remarks were made by prof. T. Yamamotoon his observation during his short stay in Delhi in December, 1964, on the dam near Anangpur (Add. Fig. B and C), and on the "Shikarghat", a house on the Band in the garden of the Nehru House
Kur’an’ın Kürtçe çevirilerinde karşılaşılan problemler “Meale Firuz Şerha Qur’ana Piroz” örneği
No full textBu çalışmanın amacı, “Meala Fîrûz ?erha Qur?ana Pîroz” adlı Kur?an?ın Kürtçe mealinde karşılaşılan genel çeviri sorunlarını, eksik veya yanlış meal örneklerini etraflı bir şekilde ele alarak değerlendirmektir. Temel olarak bu çalışma, giriş ve sonuç dışında iki bölümden olu?maktadır. “Kürtçe Tefsir ve Meal Gelişim Süreci” başlıklı ilk bölümde, Irak, İran ve Türkiye?de yapılan Kur?an?ın Kürtçe tefsir-meal çalışmalarına ve müelliflerinin hayatlarına değinilmektedir. İkinci bölümde ise, yazarın hayatı ve mealin biçimsel ve dilsel tahlilinin yanı sıra, mealde sıkça karşılaşılan harfî tercüme sorununa, sözcük ve âyet düzeyinde yapılan yanlış veya eksik tercümelere, Kürtçe anlatım biçimine uygun düşmeyen veya anlamı belirsiz meal örneklerine, zıt iki anlamı birlikte verme ve parantez problemlerine değinilmektedir. Sonuçta ise, çalışma neticesinde ulaşılan tespitlere yer verilmektedir. Anahtar Sözcükler Kürtçe meal, çeviri sorunları, harfî çeviri problemi, Meala Fîrûz, Qur?ana PîrozThe goal of our thesis is to examine general translation problems and incomplete or wrong translation examples comprehensively in the Quran Translation named “Meala Fîrûz ?erha Qur?ana Pîroz.” The thesis has two chapters aside from introduction and conclusion. In the first chapter named “the process of the development of Kurdish interpretation and translation activities” the works of interpretation-translation in Iraq, Iran and Turkey, and the biographies of authors are mentioned. In the second chapter, the life of the author, and formal and linguistic analysis of the text as well as problem of literal translation problems encountered frequently in the text, wrong or incomplete translation at the levels of word and verses, translation examples which do not comply with Kurdish phraseology or ambiguous translations, signifying opposite meanings, and parenthesis problems are dealt with. In the conclusion chapter the results obtained at the end of the study are examined. Key Words Kurdish translation, translation problems, literal translation, Meala Fîrûz, Qur?ana Pîro
Three essays on transfer pricing, base erosion and profit shifting of US multinational companies
No full textThe dissertation focuses on issues of tax avoidance, base erosion and profit shifting of multinational companies and consists of three essays.
First essay studies multinational’s decision making process regarding tax optimization in the global environment with the choice of placing mobile assets in different tax locations and in the presence of possible enforcement from tax authorities. The decision making process is presented as a decision tree, which is used as a tool to evaluate possible payoffs of multinational in regulated environment. Another novelty of the presented approach is inclusion of intermediate destinations (offshores) into existing two ends scheme – home and foreign subsidiary. The model introduces tax authorities in parent and final destinations, which attempt enforce the firm to apply arm-length rules by means of audit and penalties. The results demonstrate that transfer pricing regulations in high tax countries may compel the firm to move the optimal transfer price close to arm-length, especially if efforts of high tax countries are coordinated.
Second Essay attempts to study tax motivated profit shifting of US companies by constructing structural equation model based on factors that traditionally believed to be associated with income shifting and to investigate the nature of the relationships. Additional advantage of this technique lays in possibility to evaluate the relationships among factors in the presence of multi-co-linearity. Since all variables used in the model are observable, measurement model issues associated with latent indicators are not a concern. Data is constructed by merging Compustat North America Fundamentals and Compustat Execucomp covering the period of 2000-2016. Initial results illustrates that publicly available information can be used to measure income shifting effects. Particularly, application of the simultaneous equations’ method in the current analysis confirms that US companies face (i) higher domestic tax obligations and lower abroad tax obligations (ii) book-to-tax difference can be a good sign of tax aggressiveness, (iii) US companies prefers debt financing to equity financing to reduce domestic taxes rather than overseas taxes, and (iv) intangibles are shifted to jurisdictions with low tax rates to reduce taxes in US.
Third essay discusses Luxembourg tax agreements (LTAs, Agreements initiated by the Government of Luxemburg to boost investments), which became a financial scandal first time leaked to newspapers in November 2014 by the group of journalist from the International Consortium of Investigative Journalists. EU authorities (State Aid) have concerns that those companies involved in LTAs were able to reduce their taxes and these agreements signed by multinationals only for tax avoidance purposes and therefore those taxes to be paid in EU. At the same time multinationals claim that LTA were used by them to pursue other management goals such as expansion of the presence in the EU market and for investment decisions. Current paper evaluates whether US multinational companies from S&P 500, which had been involved in Luxemburg Tax Agreements of 2005-2008, were able to reduce their worldwide tax obligations. By comparing results from various difference-in-difference regressions – traditional, quantile and semiparametric, I have found that these companies may have saved more on taxes then other US companies of the S&P list, what indirectly confirms the arguments of EU authorities about tax aggressiveness of those companies involved in Luxembourg agreements.Ph.D.Includes bibliographical reference
デリーに現存する奴隷王朝初期の墓について
No full textThe present thesis, the first of my studies on the sites and monuments of the Sultanate of Delhi, is a historical research on the tombs and graves said to belong to the early period of the so-called Slave Dynasty. Except for some dargahs and graves of the Muslim saints of the time, which I leave for other articles, only four monuments are said to belong to the period. While two graves, one of a son of Sultan Iletmish, and the other of a nephew of his (Figs. 9, 10, 11), are difficult to identify, the other two, the Sultan Ghari or the tomb of Nasir al-Din Mahmud, the eldest son of the Sultan Iletmish and the so-called tomb of Sultan Sham al-Din Iletmish, are the most important of the Sultanate Monuments. While the former bears a contemporary inscription (Plate 1), the latter has neither historical inscription nor any written material which positively prove its identity. However, the paragraphs of the Futuhat-i-Firuz Shahi, written in the reign of Flruz Tughluq, clearly refers to the repair work done by Firuz Shah on the madrasah (school) and the maqbarah (tomb) of Sultan Shams al-Din Iletmish. These paragraphs produced various disputes since the descriptions of the building in the Futuhat do not suit the so-called tomb of Iletmish in the Qutb area, but correspond fairly well to the state of the structure and style of the Sultan Ghari near the old village of Malikpur Kohi. Some scholars explained the contradiction as a misunderstanding of the author who mentioned the name of the Sultan improperly. The present writer examined carefully the description of the Futuhat and of the Tabaqat-i Nasiri, one of the few contemporary documents, and other sources, and the works of Indian and European scholars and writers, including the eminent work in Urdu of Saiyid Ahmad Khan. The result is that I reached the conclusion that the tomb in question behind the Qutb Mosque is probably that of Iletmish, not only on the basis of its structure, style, and other technical factors, but also after a careful consideration of religious, social, and historical circumstances of the Qutb site where the tomb is situated. At the same time, however, I presented in this article a possible hypothesis which led me to a completely different conclusion. According to this hypothesis, the tomb in question is not that of Iletmish, and the corpse of the Sultan was possibly buried in the underground chamber (ghar) of the Sultan Ghari, under the biggest sarcophagus (Fig. 5), to the west of the grave of his son, Nasir al-Din Mahmud, for whom the Sultan had built the monument during his lifetime. In the last chapter of the present thesis I have shown some nine bases of my hypothesis. The monuments and sites of the Sultanate should be more utilized from various points of view as the contemporary materials for the studies of the history of the period. However, most of the historical references and descriptions of the monuments published so far have to be re-examined more carefully from a historical point of view, and more detailed studies of the structure and style are escential for the scientific research of the monuments. In this connection, I would like to add that, although my interests in the Delhi monuments started during my first stay in India from 1952 to 1956, my present study is a result of my participation in the survey during the winter seasons of 1959-60 and 1961-62, by the Mission for Indian History and Archaeology, University of Tokyo, headed by Prof. T. Yamamoto. It is in accord with the researches on the structure and style of the monuments by members of the Mission
Nested ensemble selection: An effective hybrid feature selection method
No full textIt has been shown that while feature selection algorithms are able to distinguish between relevant and irrelevant features, they fail to differentiate between relevant and redundant and correlated features. To address this issue, we propose a highly effective approach, called Nested Ensemble Selection (NES), that is based on a combination of filter and wrapper methods. The proposed feature selection algorithm differs from the existing filter-wrapper hybrid methods in its simplicity and efficiency as well as precision. The new algorithm is able to separate the relevant variables from the irrelevant as well as the redundant and correlated features. Furthermore, we provide a robust heuristic for identifying the optimal number of selected features which remains one of the greatest challenges in feature selection. Numerical experiments on synthetic and real-life data demonstrate the effectiveness of the proposed method. The NES algorithm achieves perfect precision on the synthetic data and near optimal accuracy on the real-life data. The proposed method is compared against several popular algorithms including mRMR, Boruta, genetic, recursive feature elimination, Lasso, and Elastic Net. The results show that NES significantly outperforms the benchmarks algorithms especially on multi-class datasets. © 2023 The Author(s)American University of Sharjah, AUSThe work in this paper was supported by the Open Access Program from the American University of Sharjah
