149 research outputs found
Integrated Goods and Services Tax (IGST)
No full textThe new regime of Goods and Services Tax as proposed to be brought in by inserting Art. 269A into the Constitution aims to simplify the process of paying indirect taxes, thereby boosting the economy. The article discusses the taxation models adopted worldwide like Origin-based Taxation, Deferred Payment and Reverse Charge, Dual VAT with deferred payment, Compensating VAT, Viable Integrated VAT, Prepaid VAT or the Split Payment Method and goes on to explain why the IGST model is best suited to Indian conditions. The advantages offered by this model for both the tax payers and the tax administrators have been highlighted along with certain essential requirements in the administrative set-up for the model\u27s effects to be fully felt. The author finally argues that the IGST model has the potential to drastically reduce procedural barriers and create a common market, allowing the economy to flourish
Integrated Goods and Services Tax (IGST)
No full textThe new regime of Goods and Services Tax as proposed to be brought in by inserting Art. 269A into the Constitution aims to simplify the process of paying indirect taxes, thereby boosting the economy. The article discusses the taxation models adopted worldwide like Origin-based Taxation, Deferred Payment and Reverse Charge, Dual VAT with deferred payment, Compensating VAT, Viable Integrated VAT, Prepaid VAT or the Split Payment Method and goes on to explain why the IGST model is best suited to Indian conditions. The advantages offered by this model for both the tax payers and the tax administrators have been highlighted along with certain essential requirements in the administrative set-up for the model\u27s effects to be fully felt. The author finally argues that the IGST model has the potential to drastically reduce procedural barriers and create a common market, allowing the economy to flourish
Integrated Goods and Services Tax (IGST)
No full textThe new regime of Goods and Services Tax as proposed to be brought in by inserting Art. 269A into the Constitution aims to simplify the process of paying indirect taxes, thereby boosting the economy. The article discusses the taxation models adopted worldwide like Origin-based Taxation, Deferred Payment and Reverse Charge, Dual VAT with deferred payment, Compensating VAT, Viable Integrated VAT, Prepaid VAT or the Split Payment Method and goes on to explain why the IGST model is best suited to Indian conditions. The advantages offered by this model for both the tax payers and the tax administrators have been highlighted along with certain essential requirements in the administrative set-up for the model\u27s effects to be fully felt. The author finally argues that the IGST model has the potential to drastically reduce procedural barriers and create a common market, allowing the economy to flourish
Superconducting microwave resonators for spin-photon coupling in silicon
No full textSuperconducting microwave resonators (SMRs) store and manipulate microwave signals with minimal energy loss due to superconductivity. They achieve high-quality factors reaching millions and have seen applications in low noise amplification, precision sensing and, more recently, quantum computing. Long-distance coupling between superconducting qubits and then with spins in silicon and their fast readout has been demonstrated using SMRs. Superconducting thin films with high kinetic inductance are particularly suitable for making microwave resonators with compact size and high electric fields in smaller mode volumes required for their effective coupling with spin qubits. Nitride-based disordered superconducting films, particularly NbTiN and NbN, have been extensively used in microwave resonators due to their high transition temperature, allowing their operation at temperatures up to 1 K without the onset of quasiparticle losses. Apart from disordered nitride-based superconducting films, transition metal-semiconductor based amorphous superconducting films such as WSi and MoSi also demonstrate high kinetic inductance. Amorphous WSi films have applications in single photon detection and kinetic inductance detection due to their uniformity and reproducibility at thickness 100 pH/□ due to a low superconducting energy gap. However, whether these films could be used to fabricate highimpedance resonators for spin photon coupling hasn’t yet been established. Moreover, kinetic inductance shows nonlinearity in current and has been employed in frequency-tuned resonators for parametric amplifiers. This feature can potentially be used for tuning a qubit’s frequency on/off resonance to the resonator and requires research.
In this work we first characterise amorphous WSi films and measure kinetic inductance value of 50 pH/□ with 10 nm thickness, and ≈ 4.6 K transition temperature (Tc). The measured Lk values are in good agreement with the simulated values. We then fabricate high-impedance superconducting microwave resonators from optimised WSi films and characterise them at different input powers, temperatures and inplane magnetic fields. The resonators show internal quality factors ≈ 105 at a single photon limit without an external magnetic field and 5×104 at high photon occupancy with 0.8 T in-plane magnetic field. We also demonstrate a miniaturised metamaterialbased band stop filter fabricated using NbTiN and WSi superconducting thin films for applications where large direct current (DC) signals are required to pass across filter’s geometry such as in frequency tunable high kinetic inductance superconducting microwave resonator (SMR)s. Finally, we demonstrate a frequency tunable SMR with a tuning of up to 100 MHz which can have potential applications in parametric amplifiers and selective coupling of spin qubits in silicon
Enhanced Elliptic Grid Generation
No full textMethod and system for generating an elliptic grid in generalized coordinates in two or three dimensions, where one or more decay parameters near a boundary segment of a grid are determined as part of the grid solution, rather than being prescribed initially by a user. The decay parameters may vary with one or more generalized coordinates and determine the rate(s) at which separation distances between adjacent grid lines change as one moves toward or away from a grid boundary segment
Large theta(13) and S-3 Perturbation with Neutrino Mass Matrix
No full textIn various recent neutrino experiments the mixing angle theta(13) has been measured. Interestingly, the mixing angle is found to be large and non-zero which has opened up the possibility of measurement of CP violation. The Tri-Bimaximal neutrino mass matrix, which has been very successful in describing the observed neutrino data so far gives theta(13) to be zero. In this work we have used the democratic neutrino mass matrix and S-3 perturbation to obtain the large theta(13) value. We furthermore show the allowed parameter space of the flavor symmetry breaking parameters
The future of human rights (3rd edn. 2012) by Upender Baxi
No full textThe book has emerged as a classic text on the understanding of human rights As distinguished from the other works on human rights it inaugurates a conversation with the reader so as to collectively evolve the meaning of human as a possessor of human rights. It is a labour of love' on the part of the author which makes it possible to simultaneously construct and deconstruct the notion and logics of what it means to be 'human' and 'bearer of human rights'.2 In its rigorous and reflexive analysis of the genealogies and futures of human rights
Design Analysis of Rectangular and Circular Microstrip Patch Antenna with coaxial feed at S-Band for wireless applications
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