Search results for: saving and investment
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 603

Search results for: saving and investment

393 Complementary Energy Path Adiabatic Logic based Full Adder Circuit

Authors: Shipra Upadhyay , R. K. Nagaria, R. A. Mishra

Abstract:

In this paper, we present the design and experimental evaluation of complementary energy path adiabatic logic (CEPAL) based 1 bit full adder circuit. A simulative investigation on the proposed full adder has been done using VIRTUOSO SPECTRE simulator of cadence in 0.18μm UMC technology and its performance has been compared with the conventional CMOS full adder circuit. The CEPAL based full adder circuit exhibits the energy saving of 70% to the conventional CMOS full adder circuit, at 100 MHz frequency and 1.8V operating voltage.

Keywords: Adiabatic, CEPAL, full adder, power clock

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392 A Comparative Case Study of the Impact of Square and Yurt-Shape Buildings on Energy Efficiency

Authors: Valeriya Tyo, Serikbolat Yessengabulov

Abstract:

Regions with extreme climate conditions such as Astana city require energy saving measures to increase energy performance of buildings which are responsible for more than 40% of total energy consumption. Identification of optimal building geometry is one of key factors to be considered. Architectural form of a building has impact on space heating and cooling energy use, however the interrelationship between the geometry and resultant energy use is not always readily apparent. This paper presents a comparative case study of two prototypical buildings with compact building shape to assess its impact on energy performance.

Keywords: Building geometry, energy efficiency, heat gain, heat loss.

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391 Project Selection by Using Fuzzy AHP and TOPSIS Technique

Authors: S. Mahmoodzadeh, J. Shahrabi, M. Pariazar, M. S. Zaeri

Abstract:

In this article, by using fuzzy AHP and TOPSIS technique we propose a new method for project selection problem. After reviewing four common methods of comparing alternatives investment (net present value, rate of return, benefit cost analysis and payback period) we use them as criteria in AHP tree. In this methodology by utilizing improved Analytical Hierarchy Process by Fuzzy set theory, first we try to calculate weight of each criterion. Then by implementing TOPSIS algorithm, assessment of projects has been done. Obtained results have been tested in a numerical example.

Keywords: Fuzzy AHP, Project Selection, TOPSIS Technique.

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390 Alternative Key Exchange Algorithm Based on Elliptic Curve Digital Signature Algorithm Certificate and Usage in Applications

Authors: A. Andreasyan, C. Connors

Abstract:

The Elliptic Curve Digital Signature algorithm-based X509v3 certificates are becoming more popular due to their short public and private key sizes. Moreover, these certificates can be stored in Internet of Things (IoT) devices, with limited resources, using less memory and transmitted in network security protocols, such as Internet Key Exchange (IKE), Transport Layer Security (TLS) and Secure Shell (SSH) with less bandwidth. The proposed method gives another advantage, in that it increases the performance of the above-mentioned protocols in terms of key exchange by saving one scalar multiplication operation.

Keywords: Cryptography, elliptic curve digital signature algorithm, key exchange, network security protocols.

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389 A Simulation Software for DNA Computing Algorithms Implementation

Authors: M. S. Muhammad, S. M. W. Masra, K. Kipli, N. Zamhari

Abstract:

The capturing of gel electrophoresis image represents the output of a DNA computing algorithm. Before this image is being captured, DNA computing involves parallel overlap assembly (POA) and polymerase chain reaction (PCR) that is the main of this computing algorithm. However, the design of the DNA oligonucleotides to represent a problem is quite complicated and is prone to errors. In order to reduce these errors during the design stage before the actual in-vitro experiment is carried out; a simulation software capable of simulating the POA and PCR processes is developed. This simulation software capability is unlimited where problem of any size and complexity can be simulated, thus saving cost due to possible errors during the design process. Information regarding the DNA sequence during the computing process as well as the computing output can be extracted at the same time using the simulation software.

Keywords: DNA computing, PCR, POA, simulation software

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388 3 State Current Mode of a Grid Connected PV Converter

Authors: Attila Balogh, Eszter Varga, István Varjasi

Abstract:

Nowadays in applications of renewable energy sources it is important to develop powerful and energy-saving photovoltaic converters and to keep the prescriptions of the standards. In grid connected PV converters the obvious solution to increase the efficiency is to reduce the switching losses. Our new developed control method reduces the switching losses and keeps the limitations of the harmonic distortion standards. The base idea of the method is the utilization of 3-state control causing discontinuous current mode at low input power. In the following sections the control theory, the realizations and the simulation results are presented.

Keywords: Discontinuous current, high efficiency, PVconverter, control method.

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387 Algerian Irrigation in Transition; Effects on Irrigation Profitability in Irrigation Schemes: The Case of the East Mitidja Scheme

Authors: K. Laoubi, M. Yamao

Abstract:

In Algeria, liberalization reforms undertaken since the 1990s have resulted in negative effects on the development and management of irrigation schemes, as well as on the conditions of farmers. Reforms have been undertaken to improve the performance of irrigation schemes, such as the national plan of agricultural development (PNDA) in 2000 and the water pricing policy of 2005. However, after implementation of these policies, questions have arisen with regard to irrigation performance and its suitability for agricultural development. Hence, the aim of this paper is to provide insight into the profitability of irrigation during the transition period under current irrigation agricultural policies in Algeria. By using the method of farm crop budget analysis in the East Mitidja irrigation scheme, the returns from using surface water resources based on farm typology were found to vary among crops and farmers- groups within the scheme. Irrigation under the current situation is profitable for all farmers, including both those who benefit from subsidies and those who do not. However, the returns to water were found to be very sensitive to crop price fluctuations, particularly for non-subsidized groups and less so for those whose farming is based on orchards. Moreover, the socio-economic environment of the farmers contributed to less significant impacts of the PNDA policy. In fact, the limiting factor is not only the water, but also the lack of land ownership title. Market access constraints led to less agricultural investment and therefore to low intensification and low water productivity. It is financially feasible to recover the annual O&M costs in the irrigation scheme. By comparing the irrigation water price, returns to water, and O&M costs of water delivery, it is clear that irrigation can be profitable in the future. However, water productivity must be improved by enhancing farmers- income through farming investment, improving assets access, and the allocation of activities and crops which bring high returns to water; this could allow the farmers to pay more for water and allow cost recovery for water systems.

Keywords: Irrigation schemes, agricultural irrigation policy, farm crop budget analysis, water productivity, Algeria.

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386 Managing your Online Reputation: Issues of Ethics, Trust and Privacy in a Wired, “No Place to Hide“ World

Authors: Karen Armstrong

Abstract:

This paper examines the issues, the dangers and the saving graces of life in a transparent global community where there is truly “no place to hide". In recent years, social networks and online groups have transformed issues of privacy and the ways in which we perceive and interact with others. The idea of reputation is critical to this dynamic. The discussion begins with a brief etymological history of the concept of reputation and moves to an exploration of how and why online communication changes our basic nature, our various selves and the Bakhtin idea of the polyphonic nature of truth. The discussion considers the damaging effects of bullying and gossip, both of which constitute an assault on reputation and the latter of which is not limited to the lifetime of the person. It concludes with guidelines and specific recommendations.

Keywords: online reputation, gossip, cyberbullying, privacy

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385 Material Saving Strategies, Technologies and Effects on Return on Sales

Authors: Jasna Prester, Najla Podrug, Davor Filipović

Abstract:

Manufacturing companies invest a significant amount of sales into material resources for production. In our sample, 58% of sales is used for manufacturing inputs, while only 24% of sales is used for salaries. This means that if a company is looking to reduce costs, the greater potential is in reduction of material costs than downsizing. This research shows that manufacturing companies in Croatia did realize material savings in last three years. It is also shown by which technologies they achieved materials cost savings. Through literature research, we found research gap as to which technologies reduce material consumption. As methodology of research four regression analyses are used to prove our findings.

Keywords: Croatia, materials savings strategies, technologies, return on sales.

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384 A Case Study of Limited Dynamic Voltage Frequency Scaling in Low-Power Processors

Authors: Hwan Su Jung, Ahn Jun Gil, Jong Tae Kim

Abstract:

Power management techniques are necessary to save power in the microprocessor. By changing the frequency and/or operating voltage of processor, DVFS can control power consumption. In this paper, we perform a case study to find optimal power state transition for DVFS. We propose the equation to find the optimal ratio between executions of states while taking into account the deadline of processing time and the power state transition delay overhead. The experiment is performed on the Cortex-M4 processor, and average 6.5% power saving is observed when DVFS is applied under the deadline condition.

Keywords: Deadline, Dynamic Voltage Frequency Scaling, Power State Transition.

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383 Determination of a Fair Price for Blood Transportation by Applying the Vehicle Routing Problem: A Case for National Blood Center, Thailand

Authors: S. Pathomsiri, P. Sukaboon

Abstract:

The National Blood Center, Thai Red Cross Society is responsible for providing blood to hospitals all over the country. When any hospital needs blood, it will have to send the vehicle to pick up at the NBC. There are a lot of vehicles to pick up blood at the NBC every day. Each vehicle is usually empty for inbound trip and a little loaded for outbound. The NBC realized such waste or loss and there have been the third party offered to distribute blood and charge for fee. This paper proposes to apply the vehicle routing problem (VRP) for estimating the fair price. The idea is tested with the real data during seven-day period of 6 – 12 July 2010 to estimate the fair price for transporting blood in Bangkok Metropolitan Region.

Keywords: Blood Supply Chain, Vehicle Routing Problem, Heuristic, Saving Algorithm, Fair Price.

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382 The Effect of the Disc Coulters Forms on Cutting of Spring Barley Residues in No-Tillage

Authors: E. Šarauskis, L. Masilionytė, K. Romaneckas, Z. Kriaučiūnienė, A. Jasinskas

Abstract:

The introduction of sowing technologies into minimum- or no-tillage soil has a number of economical and environmental virtues, such as improving soil properties, decreasing soil erosion and degradation, and saving working time and fuel. However, the main disadvantage of these technologies is that plant residues on the soil surface reduce the quality of the planted crop seeds, thus requiring plant residues to be removed or cut. This paper presents a analysis of disc coulter parameters and an experimental investigation of cutting spring barley straw containing various amounts of moisture with different disc coulters (smooth and notched).

Keywords: Disc coulter, Spring barley residue, No-till, Straw moisture

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381 An Application of SMED Methodology

Authors: Berna Ulutas

Abstract:

Single Minute Exchange of Dies (SMED) mainly focuses on recognition of internal and external activities. It is concerned particularly with transferring internal activities into external ones in as many numbers as possible, by also minimizing the internal ones. The validity of the method and procedures are verified by an application a Styrofoam manufacturing process where setup times are critical for time reduction. Significant time savings have been achieved with minimum investment. Further, the issues related with employer safety and ergonomics principles during die exchange are noted.

Keywords: Die exchange, internal-external set-up, lean manufacturing, single minute die exchange.

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380 Realization of a Temperature Based Automatic Controlled Domestic Electric Boiling System

Authors: Shengqi Yu, Jinwei Zhao

Abstract:

This paper presents a kind of analog circuit based temperature control system, which is mainly composed by threshold control signal circuit, synchronization signal circuit and trigger pulse circuit. Firstly, the temperature feedback signal function is realized by temperature sensor TS503F3950E. Secondly, the main control circuit forms the cycle controlled pulse signal to control the thyristor switching model. Finally two reverse paralleled thyristors regulate the output power by their switching state. In the consequence, this is a modernized and energy-saving domestic electric heating system.

Keywords: Time base circuit, automatic control, zero-crossing trigger, temperature control.

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379 Project Selection by Using a Fuzzy TOPSIS Technique

Authors: M. Salehi, R. Tavakkoli-Moghaddam

Abstract:

Selection of a project among a set of possible alternatives is a difficult task that the decision maker (DM) has to face. In this paper, by using a fuzzy TOPSIS technique we propose a new method for a project selection problem. After reviewing four common methods of comparing investment alternatives (net present value, rate of return, benefit cost analysis and payback period) we use them as criteria in a TOPSIS technique. First we calculate the weight of each criterion by a pairwise comparison and then we utilize the improved TOPSIS assessment for the project selection.

Keywords: Fuzzy Theory, Pairwise Comparison, ProjectSelection, TOPSIS Technique.

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378 Towards a Measurement-Based E-Government Portals Maturity Model

Authors: Abdoullah Fath-Allah, Laila Cheikhi, Rafa E. Al-Qutaish, Ali Idri

Abstract:

The e-government emerging concept transforms the way in which the citizens are dealing with their governments. Thus, the citizens can execute the intended services online anytime and anywhere. This results in great benefits for both the governments (reduces the number of officers) and the citizens (more flexibility and time saving). Therefore, building a maturity model to assess the egovernment portals becomes desired to help in the improvement process of such portals. This paper aims at proposing an egovernment maturity model based on the measurement of the best practices’ presence. The main benefit of such maturity model is to provide a way to rank an e-government portal based on the used best practices, and also giving a set of recommendations to go to the higher stage in the maturity model.

Keywords: Best practices, e-government portal, maturity model, quality model.

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377 Performance Analysis of ERA Using Fuzzy Logic in Wireless Sensor Network

Authors: Kamalpreet Kaur, Harjit Pal Singh, Vikas Khullar

Abstract:

In Wireless Sensor Network (WSN), the main limitation is generally inimitable energy consumption during processing of the sensor nodes. Cluster head (CH) election is one of the main issues that can reduce the energy consumption. Therefore, discovering energy saving routing protocol is the focused area for research. In this paper, fuzzy-based energy aware routing protocol is presented, which enhances the stability and network lifetime of the network. Fuzzy logic ensures the well-organized selection of CH by taking four linguistic variables that are concentration, energy, centrality, and distance to base station (BS). The results show that the proposed protocol shows better results in requisites of stability and throughput of the network.

Keywords: ERA, fuzzy logic, network model, WSN.

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376 Energy Efficiency of Adaptive-Rate Medium Access Control Protocols for Sensor Networks

Authors: Rooholah Hasanizadeh, Saadan Zokaei

Abstract:

Energy efficient protocol design is the aim of current researches in the area of sensor networks where limited power resources impose energy conservation considerations. In this paper we care for Medium Access Control (MAC) protocols and after an extensive literature review, two adaptive schemes are discussed. Of them, adaptive-rate MACs which were introduced for throughput enhancement show the potency to save energy, even more than adaptive-power schemes. Then we propose an allocation algorithm for getting accurate and reliable results. Through a simulation study we validated our claim and showed the power saving of adaptive-rate protocols.

Keywords: Adaptive-rate, adaptive-power, MAC protocol, energy efficiency, sensor networks.

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375 Techno-Economic Analysis Framework for Wave Energy Conversion Schemes under South African Conditions: Modeling and Simulations

Authors: Siyanda S. Biyela, Willie A. Cronje

Abstract:

This paper presents a desktop study of comparing two different wave energy to electricity technologies (WECs) using a techno-economic approach. This techno-economic approach forms basis of a framework for rapid comparison of current and future technologies. The approach also seeks to assist in investment and strategic decision making expediting future deployment of wave energy harvesting in South Africa.

Keywords: Cost of energy, tool, wave energy converter, WEC-Sim.

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374 Optimal Management of Internal Capital of Company

Authors: S. Sadallah

Abstract:

In this paper, dynamic programming is used to determine the optimal management of financial resources in company. Solution of the problem by consider into simpler substructures is constructed. The optimal management of internal capital of company are simulated. The tools applied in this development are based on graph theory. The software of given problems is built by using greedy algorithm. The obtained model and program maintenance enable us to define the optimal version of management of proper financial flows by using visual diagram on each level of investment.

Keywords: Management, software, optimal, greedy algorithm, graph-diagram.

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373 Small Satellite Modelling and Attitude Control Using Fuzzy Logic

Authors: Amirhossein Asadabadi, Amir Anvar

Abstract:

Small satellites have become increasingly popular recently as a means of providing educational institutes with the chance to design, construct, and test their spacecraft from beginning to the possible launch due to the low launching cost. This approach is remarkably cost saving because of the weight and size reduction of such satellites. Weight reduction could be realised by utilising electromagnetic coils solely, instead of different types of actuators. This paper describes the restrictions of using only “Electromagnetic" actuation for 3D stabilisation and how to make the magnetorquer based attitude control feasible using Fuzzy Logic Control (FLC). The design is developed to stabilize the spacecraft against gravity gradient disturbances with a three-axis stabilizing capability.

Keywords: Fuzzy, Attitude Control, Small Satellite, Fuzzy Logic Control, Electromagnetic, Magnetic Control.

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372 Simulation using the Recursive Method in USN

Authors: Tae Kyung Kim, Hee Suk Seo

Abstract:

Sensor networks are often deployed in unattended environments, thus leaving these networks vulnerable to false data injection attacks in which an adversary injects forged reports into the network through compromised nodes, with the goal of deceiving the base station or depleting the resources of forwarding nodes. Several research solutions have been recently proposed to detect and drop such forged reports during the forwarding process. Each design can provide the equivalent resilience in terms of node compromising. However, their energy consumption characteristics differ from each other. Thus, employing only a single filtering scheme for a network is not a recommendable strategy in terms of energy saving. It's very important the threshold determination for message authentication to identify. We propose the recursive contract net protocols which less energy level of terminal node in wireless sensor network.

Keywords: Data filtering, recursive CNP, simulation.

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371 Quantity and Quality Aware Artificial Bee Colony Algorithm for Clustering

Authors: U. Idachaba, F. Z. Wang, A. Qi, N. Helian

Abstract:

Artificial Bee Colony (ABC) algorithm is a relatively new swarm intelligence technique for clustering. It produces higher quality clusters compared to other population-based algorithms but with poor energy efficiency, cluster quality consistency and typically slower in convergence speed. Inspired by energy saving foraging behavior of natural honey bees this paper presents a Quality and Quantity Aware Artificial Bee Colony (Q2ABC) algorithm to improve quality of cluster identification, energy efficiency and convergence speed of the original ABC. To evaluate the performance of Q2ABC algorithm, experiments were conducted on a suite of ten benchmark UCI datasets. The results demonstrate Q2ABC outperformed ABC and K-means algorithm in the quality of clusters delivered.

Keywords: Artificial bee colony algorithm, clustering.

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370 Application of Particle Swarm Optimization for Economic Load Dispatch and Loss Reduction

Authors: N. Phanthuna, J. Jaturacherdchaiskul, S. Lerdvanittip, S. Auchariyamet

Abstract:

This paper proposes a particle swarm optimization (PSO) technique to solve the economic load dispatch (ELD) problems. For the ELD problem in this work, the objective function is to minimize the total fuel cost of all generator units for a given daily load pattern while the main constraints are power balance and generation output of each units. Case study in the test system of 40-generation units with 6 load patterns is presented to demonstrate the performance of PSO in solving the ELD problem. It can be seen that the optimal solution given by PSO provides the minimum total cost of generation while satisfying all the constraints and benefiting greatly from saving in power loss reduction.

Keywords: Particle Swarm Optimization, Economic Load Dispatch, Loss Reduction.

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369 Effects of the In-Situ Upgrading Project in Afghanistan: A Case Study on the Formally and Informally Developed Areas in Kabul

Authors: Maisam Rafiee, Chikashi Deguchi, Akio Odake, Minoru Matsui, Takanori Sata

Abstract:

Cities in Afghanistan have been rapidly urbanized; however, many parts of these cities have been developed with no detailed land use plan or infrastructure. In other words, they have been informally developed without any government leadership. The new government started the In-situ Upgrading Project in Kabul to upgrade roads, the water supply network system, and the surface water drainage system on the existing street layout in 2002, with the financial support of international agencies. This project is an appropriate emergency improvement for living life, but not an essential improvement of living conditions and infrastructure problems because the life expectancies of the improved facilities are as short as 10–15 years, and residents cannot obtain land tenure in the unplanned areas. The Land Readjustment System (LRS) conducted in Japan has good advantages that rearrange irregularly shaped land lots and develop the infrastructure effectively. This study investigates the effects of the In-situ Upgrading Project on private investment, land prices, and residents’ satisfaction with projects in Kart-e-Char, where properties are registered, and in Afshar-e-Silo Lot 1, where properties are unregistered. These projects are located 5 km and 7 km from the CBD area of Kabul, respectively. This study discusses whether LRS should be applied to the unplanned area based on the questionnaire and interview responses of experts experienced in the In-situ Upgrading Project who have knowledge of LRS. The analysis results reveal that, in Kart-e-Char, a lot of private investment has been made in the construction of medium-rise (five- to nine-story) buildings for commercial and residential purposes. Land values have also incrementally increased since the project, and residents are commonly satisfied with the road pavement, drainage systems, and water supplies, but dissatisfied with the poor delivery of electricity as well as the lack of public facilities (e.g., parks and sport facilities). In Afshar-e-Silo Lot 1, basic infrastructures like paved roads and surface water drainage systems have improved from the project. After the project, a few four- and five-story residential buildings were built with very low-level private investments, but significant increases in land prices were not evident. The residents are satisfied with the contribution ratio, drainage system, and small increase in land price, but there is still no drinking water supply system or tenure security; moreover, there are substandard paved roads and a lack of public facilities, such as parks, sport facilities, mosques, and schools. The results of the questionnaire and interviews with the four engineers highlight the problems that remain to be solved in the unplanned areas if LRS is applied—namely, land use differences, types and conditions of the infrastructure still to be installed by the project, and time spent for positive consensus building among the residents, given the project’s budget limitation.

Keywords: In-Situ Upgrading, Kabul, Land Readjustment, Land value, Planned areas, Private investment, Resident satisfaction, Unplanned areas.

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368 Efficient Hardware Architecture of the Direct 2- D Transform for the HEVC Standard

Authors: Fatma Belghith, Hassen Loukil, Nouri Masmoudi

Abstract:

This paper presents the hardware design of a unified architecture to compute the 4x4, 8x8 and 16x16 efficient twodimensional (2-D) transform for the HEVC standard. This architecture is based on fast integer transform algorithms. It is designed only with adders and shifts in order to reduce the hardware cost significantly. The goal is to ensure the maximum circuit reuse during the computing while saving 40% for the number of operations. The architecture is developed using FIFOs to compute the second dimension. The proposed hardware was implemented in VHDL. The VHDL RTL code works at 240 MHZ in an Altera Stratix III FPGA. The number of cycles in this architecture varies from 33 in 4-point- 2D-DCT to 172 when the 16-point-2D-DCT is computed. Results show frequency improvements reaching 96% when compared to an architecture described as the direct transcription of the algorithm.

Keywords: HEVC, Modified Integer Transform, FPGA.

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367 Dimensioning of Subsynchronous Cascade for Speed Regulation of Two-Motors 6kv Conveyer Drives

Authors: M. Kasumović, A. Hodžić, M. Tešanović

Abstract:

One way for optimum loading of overdimensioning conveyers is speed (capacity) decrement, with attention for production capabilities and demands. At conveyers which drives with three phase slip-ring induction motor, technically reasonable solution for conveyer (driving motors) speed regulation is using constant torque subsynchronous cascade with static semiconductor converter and transformer for energy reversion to the power network. In the paper is described mathematical model for parameter calculation of two-motors 6 kV subsynchronous cascade. It is also demonstrated that applying of this cascade gave several good properties, foremost in electrical energy saving, also in improving of other energy indexes, and finally that results in cost reduction of complete electrical motor drive.

Keywords: Conveyer with rubber belt, electrical motor drive, sub synchronous cascade

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366 Determinants of the U.S. Current Account

Authors: Shuh Liang

Abstract:

This article provides empirical evidence on the effect of domestic and international factors on the U.S. current account deficit. Linear dynamic regression and vector autoregression models are employed to estimate the relationships during the period from 1986 to 2011. The findings of this study suggest that the current and lagged private saving rate and foreign current account for East Asian economies have played a vital role in affecting the U.S. current account. Additionally, using Granger causality tests and variance decompositions, the change of the productivity growth and foreign domestic demand are determined to influence significantly the change of the U.S. current account. To summarize, the empirical relationship between the U.S. current account deficit and its determinants is sensitive to alternative regression models and specifications.

Keywords: Current account deficit, productivity growth, foreign demand, vector autoregression.

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365 Stability of Electrical Motor Supplied by a Five Level Inverter

Authors: Kelaiaia Mounia Samira, Labar Hocine, Bounaya Kamel, Kelaiaia Samia

Abstract:

The development of the power electronics has allowed increasing the precision and reliability of the electrical trainings, thanks to the adjustable inverters, as the Pulse Wide Modulation (PWM) five level inverters, which is the object of study in this article.The authors treat the relation between the law order adopted for a given system and the oscillations of the electrical and mechanical parameters of which the tolerance depends on the process with which they are integrated (paper factory, lifting of the heavy loads, etc.).Thus the best choice of the regulation indexes allows us to achieve stability and safety training without investment (management of existing equipment).

Keywords: multi level inverter, PWM, Harmonics, oscillation, control

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364 Tax Incentives in Western Balkan Countries

Authors: H. Šimović, M. Mihelja Žaja

Abstract:

This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Keywords: tax incentives, tax rate, tax holidays, WesternBalkan countries

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