Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

Sorted by: relevance · author · university · dateNew search

Language: English

You searched for subject:(cgt). Showing records 1 – 2 of 2 total matches.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters


AUT University

1. Hunt, Daniel. Is there a case for a comprehensive Capital Gains Tax in New Zealand? .

Degree: 2011, AUT University

This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation basis. It will consider and critically analyse the extent to which New Zealand currently taxes capital gains and compare this with other OECD countries that have a CGT regime in place (namely Canada and Australia). This dissertation will seek to define the concept of income from a legal, economic and accounting perspective. It will also consider proposals put forward by the Tax Working Group (TWG). Advisors/Committee Members: Ohms, Chris (advisor), Longdin, Louise (advisor).

Subjects/Keywords: Capital Gains Tax; Taxation; CGT; Tax Working Group; New Zealand; Tax legislation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Hunt, D. (2011). Is there a case for a comprehensive Capital Gains Tax in New Zealand? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Thesis, AUT University. Accessed December 05, 2020. http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Web. 05 Dec 2020.

Vancouver:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Internet] [Thesis]. AUT University; 2011. [cited 2020 Dec 05]. Available from: http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Chodoriwsky, Jacob N. Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing .

Degree: 2012, University of Ottawa

Combinatorial Group Testing (CGT) is a process of identifying faulty interactions (“errors”) within a particular set of items. Error Locating Arrays (ELAs) are combinatorial designs that can be built from Covering Arrays (CAs) to not only cover all errors in a system (each involving up to a certain number of items), but to locate and identify the errors as well. In this thesis, we survey known results for CGT, as well as CAs, ELAs, and some other types of related arrays. More importantly, we give several new results. First, we give a new algorithm that can be used to test a system in which each component (factor) has two options (values), and at most two errors are present. We show that, for systems with at most two errors, our algorithm improves upon a related algorithm by Mart´ınez et al. in terms of both robustness and efficiency. Second, we give the first adaptive CGT algorithm that can identify, among a given set of k items, all faulty interactions involving up to three items. We then compare it, performance-wise, to current-best nonadaptive method that can identify faulty interactions involving up to three items. We also give the first adaptive ELA-building algorithm that can identify all faulty interactions involving up to three items when safe values are known. Both of our new algorithms are generalizations of ones previously given by Mart´ınez et al. for identifying all faulty interactions involving up to two items.

Subjects/Keywords: combinatorial group testing; CGT; error locating arrays; ELA; covering arrays; CA; adaptive; algorithm; testing problem; software testing; CAFE; forbidden edges; forbidden hyperedges; hypergraph testing; group testing for complexes; safe values

…or in an equivalent one. In Chapter 4, we introduce combinatorial group testing (CGT… …x29;, and we summarize the current results for CGT algorithms. We show the relation between… …CGT and error locating arrays with so-called safe values, as found in [32]. In… …Chapter 5, we give the first adaptive CGT algorithm that can identify, among a given set of k… 

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Chodoriwsky, J. N. (2012). Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing . (Thesis). University of Ottawa. Retrieved from http://hdl.handle.net/10393/23083

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Chodoriwsky, Jacob N. “Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing .” 2012. Thesis, University of Ottawa. Accessed December 05, 2020. http://hdl.handle.net/10393/23083.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Chodoriwsky, Jacob N. “Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing .” 2012. Web. 05 Dec 2020.

Vancouver:

Chodoriwsky JN. Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing . [Internet] [Thesis]. University of Ottawa; 2012. [cited 2020 Dec 05]. Available from: http://hdl.handle.net/10393/23083.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Chodoriwsky JN. Error Locating Arrays, Adaptive Software Testing, and Combinatorial Group Testing . [Thesis]. University of Ottawa; 2012. Available from: http://hdl.handle.net/10393/23083

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.