898 research outputs found
FIGURE 2. Aristolochia gurinderii K in Aristolochia gurinderii (Aristolochiaceae): a new species from Great Nicobar Island, India
No full textFIGURE 2. Aristolochia gurinderii K. Ravikumar, Umeshkumar Tiwari and N. Balachandran, sp. nov.: A. Leaf with fruit; B. Inflorescence; C. Flower patterns; D. Close up of Flower; E. Dry Fruits and F. Green Fruit (Type: FRLH).Published as part of Ravikumar, K., Tiwari, Umeshkumar & Balachandran, N., 2014, Aristolochia gurinderii (Aristolochiaceae): a new species from Great Nicobar Island, India, pp. 117-122 in Phytotaxa 172 (2) on page 120, DOI: 10.11646/phytotaxa.172.2.7, http://zenodo.org/record/514244
Optimal auditing and insurance in a dynamic model of tax compliance
No full textWe study the optimal auditing of a taxpayer's income in a dynamic principal-agent model of hidden income. Taxpayers in our model initially have low income and stochastically transit to high income that is an absorbing state. A low-income taxpayer who transits to high income can under-report his true income and evade his taxes. With a constant absolute risk-aversion utility function and a costly auditing technology, we show that the optimal auditing mechanism in our model consists of cycles. Within each cycle, a low-income taxpayer is initially unaudited, but if the duration of low-income report exceeds a threshold, then the auditing probability becomes positive. That is, the tax authority guarantees that the taxpayer will not be audited until the threshold duration is reached. We also find that auditing becomes less frequent if the auditing cost is higher or if the variance of income is lower.Tax compliance, tax auditing, stochastic costly state verification
Psoriasis sparing the polio-affected limb: Is it merely the koebner phenomenon?
No full textPsoriasis being a common skin condition, atypical forms and unusual localizations of this disease are quite frequently seen. However, psoriasis sparing a polio-affected limb is extremely rare. We report a case of an adult male, who presented with psoriasis distributed all over the body but with almost complete sparing of the polio-affected left lower limb
Discordant HIV couple: Analysis of the possible contributing factors
No full textSeveral intricacies still abound with respect to HIV infection. Discordance is one such intriguing aspect of HIV infection. Out of 35 discordant couples included in the study. husbands were positive in 29 couples and wives in 6. Pre/extramarital affairs was the probable reason for HIV infection in 23 out of 29 discordant males, and 2 out of 6 discordant females. Even though, decreased frequency of sexual acts between the couple was the reason for discordance in a few, but in majority of the couples who had regular sexual contact for many years, the exact cause for discordance could not be ascertained. inherent resistance to HIV in some individuals may be the reasons for the discordance
Optimal auditing and insurance in a dynamic model of tax compliance
No full textWe study the optimal auditing of a taxpayer’s income in a dynamic principal- agent model of hidden income. Taxpayers in our model initially have low income and stochastically transit to high income that is an absorbing state. A low-income taxpayer who transits to high income can underreport his true income and evade his taxes. With a constant absolute risk-aversion utility function and a costly and imperfect auditing technology, we show that the optimal auditing mechanism in our model consists of cycles. Within each cycle, a low-income taxpayer is initially unaudited, but if the duration of low-income reports exceeds a threshold, then the auditing probability becomes positive. That is, the tax authority guarantees that the taxpayer will not be audited until the threshold duration is reached. We also find that auditing becomes less frequent if the auditing cost is higher or if the variance of income is lower.Tax auditing ; Taxation
Growth and Risk-Sharing with Private Information
No full textWe examine the impact of incomplete risk-sharing on growth and welfare. The source of market incompleteness in our economy is private information: a household's idiosyncratic productivity shock is not observable by others. Risk-sharing between households occurs through long-term contracts with intermediaries. We find that incomplete risk- sharing tends to reduce the rate of growth relative to the complete risk sharing benchmark. Numerical examples indicate the contracts are relatively efficient and that the growth effects of private information are small.growth, long-term contracts, risk-sharing
Fixed Cutaneous Sporotrichosis Masquerading As Lupus Vulgaris
No full textSporotrichosis is reported to be rare in India. Fixed cutaneous variety is the most pleomorphic type of sporotrichosis and it may mimick several other dermatoses resulting in difficulty in making a correct diagnosis. Here we are reporting a case of fixed cutaneous sporotrichosis which resembled lupus vulgaris both clinically and histopathologically
On some variations of two-way probabilistic finite automata models
No full textAbstractRabin [M. Rabin, Probabilistic finite automata, Information and Control (1963) 230–245] initiated the study of probabilistic finite automata (pfa). Rabin’s work showed a crucial role of the gap in the error bound (for accepting and non-accepting computations) in the power of the model. Further work resulted in the identification of qualitatively different error models (one-sided error, bounded and unbounded errors, no error etc.) Karpinski and Verbeek [M. Karpinski, R. Verbeek, There is no polynomial deterministic simulation of probabilistic space with two-way random-tape generator, Information and Control 67 (1985) 158–162] and Nisan [N. Nisan, On read-once vs. multiple access to randomness in logspace, in: Proc. of Fifth IEEE Structure in Complexity Theory, Barcelona, Spain, 1990, pp. 179–184] studied a model of probabilistic automaton in which the tape containing random bits can be read by a two-way head. They presented results comparing models with one-way vs. two-way access to randomness. Dwork and Stockmeyer [C. Dwork, L. Stockmeyer, Interactive proof systems with finite state verifiers, IBM Report RJ 6262, 1988] and Condon et al. [A. Condon, et al., On the power of finite automata with both nondeterministic and probabilistic states, SIAM Journal on Computing (1998) 739–762] studied a model of 2-pfa with nondeterministic states (2-npfa). In this paper, we present some results about the above mentioned variations of probabilistic finite automata, as well as a model of 2-pfa augmented with a pebble studied in [B. Ravikumar, Some observations on two-way probabilistic finite automata, in: Proc. of the Foundations of Software Technology and Theoretical Computer Science, 1992, pp. 392–403]. Our observations indicate that these models exhibit subtle variations in their computational power. We also mention many open problems about these models. Complete characterizations of their power will likely provide deeper insights about the role of randomness in space-bounded computations
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