Designed for an undergraduate course or for independent study, this text presents sophisticated mathematical ideas in an elementary and friendly fashion. The fundamental purpose of this book is to teach mathematical thinking while conveying the beauty and elegance of mathematics. The book contains a large number of exercises of varying difficulty, some of which are designed to help reinforce basic concepts and others of which will challenge virtually all readers. The sole prerequisite for reading this text is high school algebra. Topics covered include: * mathematical induction * modular arithmetic * the Fundamental Theorem of Arithmetic * Fermat's Little Theorem * RSA encryption * the Euclidean algorithm * rational and irrational numbers * complex numbers * cardinality * Euclidean plane geometry * constructibility (including a proof that an angle of 60 degrees cannot be trisected with a straightedge and compass)* infinite series * higher dimensional spaces.This textbook is suitable for a wide variety of courses and for a broad range of students of mathematics and other subjects. Mathematically inclined senior high school students will also be able to read this book.From the reviews of the first edition:“It is carefully written in a precise but readable and engaging style… I thoroughly enjoyed reading this recent addition to the Springer Undergraduate Texts in Mathematics series and commend this clear, well-organised, unfussy text to its target audiences.” (Nick Lord, The Mathematical Gazette, Vol. 100 (547), 2016) “The book is an introduction to real mathematics and is very readable. … The book is indeed a joy to read, and would be an excellent text for an ‘appreciation of mathematics’ course, among other possibilities.” (G.A. Heuer, Mathematical Reviews, February, 2015)“Many a benighted book misguidedly addresses the need [to teach mathematical thinking] by framing reasoning, or narrowly, proof, not as pervasive modality but somehow as itself an autonomous mathematical subject. Fortunately, the present book gets it right.... [presenting] well-chosen, basic, conceptual mathematics, suitably accessible after a K-12 education, in a detailed, self-conscious way that emphasizes methodology alongside content and crucially leads to an ultimate clear payoff. … Summing Up: Recommended. Lower-division undergraduates and two-year technical program students; general readers.” (D.V. Feldman, Choice, Vol. 52 (6), February, 2015)
Aiming at building efficient radiology operations, this book walks the reader through the entire radiology workflow, from the moment that the examination is requested to the reporting of findings. Using their practical experience, the authors draw attention to the many elements that can go wrong at each step, and explain how critical analysis and objective metrics can be used to fix broken processes. Readers will learn how to measure the efficiency of their workflows, where to find relevant data, and how to use it in the most productive ways. The book also addresses how data can be turned into insightful operational information to produce organizational change. All aspects of radiology operations are considered including ordering, scheduling, protocols, checking-in, image acquisition, image interpretation, communication, and billing. The closing section provides a deeper dive into the advanced tools and techniques that are used to analyze operations, including queuing theory, process mining and artificial intelligence.
Aiming at building efficient radiology operations, this book walks the reader through the entire radiology workflow, from the moment that the examination is requested to the reporting of findings. Using their practical experience, the authors draw attention to the many elements that can go wrong at each step, and explain how critical analysis and objective metrics can be used to fix broken processes. Readers will learn how to measure the efficiency of their workflows, where to find relevant data, and how to use it in the most productive ways. The book also addresses how data can be turned into insightful operational information to produce organizational change. All aspects of radiology operations are considered including ordering, scheduling, protocols, checking-in, image acquisition, image interpretation, communication, and billing. The closing section provides a deeper dive into the advanced tools and techniques that are used to analyze operations, including queuing theory, process mining and artificial intelligence.
Designed for an undergraduate course or for independent study, this text presents sophisticated mathematical ideas in an elementary and friendly fashion. The fundamental purpose of this book is to teach mathematical thinking while conveying the beauty and elegance of mathematics. The book contains a large number of exercises of varying difficulty, some of which are designed to help reinforce basic concepts and others of which will challenge virtually all readers. The sole prerequisite for reading this text is high school algebra. Topics covered include: * mathematical induction * modular arithmetic * the Fundamental Theorem of Arithmetic * Fermat's Little Theorem * RSA encryption * the Euclidean algorithm * rational and irrational numbers * complex numbers * cardinality * Euclidean plane geometry * constructibility (including a proof that an angle of 60 degrees cannot be trisected with a straightedge and compass)* infinite series * higher dimensional spaces.This textbook is suitable for a wide variety of courses and for a broad range of students of mathematics and other subjects. Mathematically inclined senior high school students will also be able to read this book.From the reviews of the first edition:“It is carefully written in a precise but readable and engaging style… I thoroughly enjoyed reading this recent addition to the Springer Undergraduate Texts in Mathematics series and commend this clear, well-organised, unfussy text to its target audiences.” (Nick Lord, The Mathematical Gazette, Vol. 100 (547), 2016) “The book is an introduction to real mathematics and is very readable. … The book is indeed a joy to read, and would be an excellent text for an ‘appreciation of mathematics’ course, among other possibilities.” (G.A. Heuer, Mathematical Reviews, February, 2015)“Many a benighted book misguidedly addresses the need [to teach mathematical thinking] by framing reasoning, or narrowly, proof, not as pervasive modality but somehow as itself an autonomous mathematical subject. Fortunately, the present book gets it right.... [presenting] well-chosen, basic, conceptual mathematics, suitably accessible after a K-12 education, in a detailed, self-conscious way that emphasizes methodology alongside content and crucially leads to an ultimate clear payoff. … Summing Up: Recommended. Lower-division undergraduates and two-year technical program students; general readers.” (D.V. Feldman, Choice, Vol. 52 (6), February, 2015)
Source-based taxation and the arm’s length standard have been foundational elements of the international tax system for many decades. With the advent of the highly digitalized platform firm, the OECD and many other stakeholders assert that these principles have been rendered obsolete. In their stead, these stakeholders have proposed an alternative hybrid international tax system. Under this proposed hybrid system, the long-standing profit allocation rules would be applied in the first instance to determine the preliminary attribution of in-scope multinational firms’ taxable income to individual taxing jurisdictions. These results would then be subject to a secondary reallocation designed to ensure that a portion of such firms’ taxable income is attributed to, and taxable by, jurisdictions in which consumers and users reside (“market jurisdictions”). This secondary allocation – the core of the OECD’s Pillar One and an essential element of its two-pronged “Pillar One-Pillar Two Solution” – explicitly deviates from both the arm’s length standard and the principle of source-based taxation. For many reasons, examined in this book, the OECD’s Pillar One would not provide for the effective taxation of highly digitalized platform firms, and, by extension, it would not stabilize the international tax system. The author argues that source-based taxation and the arm’s length standard are entirely compatible with the attribution of a portion of highly digitalized platform firms’ taxable income to market jurisdictions. However, new transfer pricing methodologies and a revised definition of ‘control’ for transfer pricing purposes are required to achieve this result. Combining important findings and insights from academic research in a variety of fields with the author’s extensive practical experience in both public and private spheres, this book is appropriate for academics as well as private sector advisors in the fields of transfer pricing and international tax, chief financial officers of multinational corporations and tax policy analysts.
In diesem Buch wird die Frage untersucht, inwiefern es einen Konflikt gibt zwischen zwei Sichtweisen auf Personen, die uns beide vertraut sind. Zum einen sind wir der Auffassung, dass Personen aus Gründen urteilen und handeln, dass ihre Handlungen und Meinungen durch Prozesse zustande kommen, die sowohl in ihrem Verlauf als auch ihrem Resultat bestimmten normativen Standards unterliegen, für deren Einhaltung oder Nicht-Einhaltung Personen oft auch verantwortlich gemacht werden. Zum anderen versuchen wir manchmal, ihre Meinungen und Handlungen genauso wie andere Phänomene zu erklären und suchen dabei nach zeitlich vorhergehenden Faktoren als Ursachen. Eine vollständige Erklärung würde dabei die Meinung oder Handlung des Subjekts als durch diese Ursachen alternativlos festgelegt und damit als determiniert erweisen. Zwischen diesen beiden Sichtweisen kann man aus verschiedenen Gründen und in verschiedenen Hinsichten einen manifesten Konflikt oder zumindest eine Spannung erblicken. Diese Konfliktfelder, in denen sich jeweils kompatibilistische und inkompatibilistische Argumente und Positionen gegenüber stehen, bilden den Gegenstand der vorliegenden Untersuchung.
