262 research outputs found
Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
No full textEn este trabajo se examina la experiencia de reforma tributaria y la evolución de los ingresos de los países latinoamericanos durante los años ochenta y se identifican con los temas de la reforma tributaria que se debatirán en la década de los noventa. Con las reformas tributarias de los ochenta se derrumbaron las estructuras progresivas a los impuestos de renta y propiedad, y se dio énfasis a los impuestos indirectos, como el Iva, con lo cual perdieron importancia los ingresos por impuestos directos. De modo que en los noventa se reconsiderará el papel de este tipo de impuestos. Se utilizarán distintas formas de gravar a las empresas, tratando de que todas paguen por lo menos un impuesto mínimo, posiblemente sobre sus activos brutos; se intentará gravar el sector financiero o al uso de los servicios financieros; se volverá a gravar la propiedad; se impondrán impuestos a la contaminación ambiental; se difundirá el sistema de retenciones y se verán esfuerzos de armonización tributaria entre los países latinoamericanos, sobre todo en la áreas de impuestos a la renta de capital, doble tributación sobre el ingreso personal, aranceles aduaneros e Iva
200 años: Principios de Economía Política y Tributación (1817-2017)
No full textEl renombrado profesor de la Universidad de Columbia (NY), y economista indio Jagdish Bhagwati, cuyo país perdió a manos del colonialismo inglés, con medios poco convencionales, la primacía en la producción de textiles (Parthasarathi, 2011; Alavi, 1982), cuando Inglaterra apenas estaba incursionado en esta clase de productos, afirmó desde su pedestal: “Solamente los neandertales entre los economistas militan contra el libre comercio” (1998: 8)
Exploiting contextual information for speech/non-speech detection
No full textIn this paper, we investigate the effect of temporal context for speech/non-speech detection (SND). It is shown that even a simple feature such as full-band energy, when employed with a large-enough context, shows promise for further investigation. Experimental evaluations on the test data set, with a state-of-the-art multi-layer perceptron based SND system and a simple energy threshold based SND method, using the F-measure, show an absolute performance gain of and respectively. The optimal contextual length was found to be 1000 ms. Further numerical optimizations yield an improvement ( absolute), resulting in an absolute gain of and over the MLP based and energy based methods respectively. ROC based performance evaluation also reveals promising performance for the proposed method, particularly in low SNR conditions.LIDIA
A Data-driven Approach to Speech/Non-speech Detection
No full textWe present a data-driven approach to weighting the temporal context of signal energy to be used in a simple speech/non-speech detector (SND). The optimal weights are obtained using linear discriminant analysis (LDA). Regularization is performed to handle numerical issues inherent to the usage of correlated features. The discriminant so obtained is interpreted as a filter in the modulation spectral domain. Experimental evaluations on the test data set, in terms of average frame-level error rate over different SNR levels, show that the proposed method yields an absolute performance gain of , , and over ITU's G.729B, ETSI's AMR1, AMR2 and a state-of-the-art multi-layer perceptron based system, respectively. This shows that even a simple feature such as full-band energy, when employed with a large-enough context, shows promise for applications.LIDIA
Exploiting temporal context for speech/non-speech detection
No full textIn this paper, we investigate the effect of temporal context for speech/non-speech detection (SND). It is shown that even a simple feature such as full-band energy, when employed with a large-enough context, shows promise for further investigation. Experimental evaluations on the test data set, with a state-of-the-art multi-layer perceptron based SND system and a simple energy threshold based SND method, using the F-measure, show an absolute performance gain of and respectively, when used with a context of 1000 ms. ROC based performance evaluation also reveals promising performance for the proposed method, particularly in low SNR conditions.LIDIA
The early modern great divergence: wages, prices and economic development in Europe and Asia, 1500-1800
No full textContrary to the claims of Pomeranz, Parthasarathi and other ‘world historians’, the prosperous parts of Asia between 1500 and 1800 look similar to the stagnating southern, central and eastern parts of Europe rather than the developing northwestern parts. In the advanced parts of India and China, grain wages were comparable to those in northwestern Europe, but silver wages, which conferred purchasing power over tradable goods and services, were substantially lower. The high silver wages of northwestern Europe were not simply a monetary phenomenon, but reflected high productivity in the tradable sector. The ‘Great Divergence’ between Europe and Asia was already well underway before 1800
Recognition of Non Circular Iris Pattern of the Goat by Structural, Statistical and Fourier Descriptors
No full textAbstractThe present paper has described a comparative study to find the iris pattern of the goat which has nearly rectangular or square type appearance. For detecting the structural descriptors, the deviation of the iris pattern shape and size from a standard circular (annular) shaped have been thoroughly studied. Statistical feature extraction has mainly dealt with the various types of moments e.g. – mean variance skewness and kurtosis1, 2. Fourier descriptors have been extracted by 2D Fourier Transformation of the entire data set comprising patterns. It has been found that Fourier Descriptors are not directly insensitive to possible geometrical changes of the iris location like translation, rotation and scale change occurring due to eye ball movement and blinking of the eye lids. The result shows that the structural descriptors based pattern recognition rate produce a recognition rate of 97.85% with 4.5% of false acceptance rate and 2.2% false rejection rate. The images during the study were acquired from real life with 16 megapixel camera resolution
Human Iris Recognition for Clean Electoral Process in India by Creating a Fraud Free Voter Registration List
No full textAbstractHuman Iris pattern matching and recognition system is considered to be the best biometric identification found so far because of the unique features found in the iris and moreover the textured patterns of iris remain stable, invariant and distinct throughout the whole life. Iris recognition techniques involve a mathematical analysis of the unique stable patterns that are structured within the iris and then the comparison is being done with an already existing database. In this paper the implementation of creating a fraud free voter ID list is being done as to make a clean Electoral environment. For this localization of Iris and Pupils are done by canny edge detection algorithm, Normalization is done by Dougman's Normalization method and feature extraction is being done using Log Gabor Filter and lastly method of matching is accomplished by Euclidian distance1, 2. MATLAB 2011 version is used for developing the present study, and much of the emphasis is given on software for Recognition of Irises in an efficient manner
Enhancement Effects of Biosurfactant Produced by Pseudomonas aeruginosa MTCC 2297 and Pseudomonas fluorescens on Sugar Cane Bagasse Composting
No full textBiosurfactant produced by Pseudomonas aeruginosa MTCC2297 and Pseudomonas fluorescens (a Mangrove forest isolate) was added to the Sugar cane bagasse decomposing process to initiate and enhance the production of reducing sugars. Both isolates produced a glycolipid biosurfactant, namely a rhamnolipid that was confirmed by biochemical and analytical studies. The surface tension of fermentation broth reduced from 73 to 34.2 mN/m by P. aeruginosa MTCC 2297 and from 76 to 29 mN/m by P. fluorescens. Sugar cane bagasse decomposing process was attempted by two different methods, adding pure rhamnolipid and on-site production of it were compared. The study revealed that rhamnolipid concentration of 0.75gl-1 was optimum for composting process and the optimum temperature for compost pile production was 32°Cfor the first 48h subsequently 35°C for the next 48h. At the optimum temperature for this two-stage fermentation, the production of reducing sugar could be increased to 15.73 gl-1 for P. aeruginosa MTCC 2297 and for the P. fluorescens reducing sugar increased to 15.88 gl-1, both experiments resulted in higher values than that of the treatment without rhamnolipid sample. The results indicate that application biosurfactant could possibly reduce the composting period. As the compost pile production of rhamnolipid does not require the purification process, the production cost reduced significantly.--------------------------------------------------------------------------------------------------------Department of Microbiology, Faculty of Agriculture, Annamalai University, Annamalai Nagar, Chidambaram, Tamil Nadu, India-608002. *Corresponding author, Email: [email protected], Mob: +91-9842059688               Cite This Article As: Parthasarathi, R. and  P. K. Sivakumaar. 2010. Enhancement Effects of Biosurfactant Produced by Pseudomonas aeruginosa MTCC 2297 and Pseudomonas fluorescens on Sugar Cane Bagasse Composting. J. Ecobiotechnol. 2(3): 33-39
Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
No full textThis article examines experiences in tax reform and the evolution of income in Latin America during the 1980s, and identifies the areas of reform to be debated in the 1990s. The reforms of the 1980s removed the progressive rates applicable to income and assets and the focus shifted to indirect taxes such as Value-Added Tax, leaving direct taxation in second place. During the 1990s, the importance of direct taxation will be raised again, Businesses will betaxed in new ways, to ensure that all pay some tax, possibly based on their gross assets. Attempts will be made to tax the financial sector, or the use of financial services. Property will again be taxed. Pollution will be taxes. The system of withholdings will be more widespread, and their will be efforts to harmonize taxation systems in Latin America, especially in the area of capital yields, double taxation of personal income, customs duties and value-added taxes.En este trabajo se examina la experiencia de reforma tributaria y la evolución de los ingresos de los países latinoamericanos durante los años ochenta y se identifican con los temas de la reforma tributaria que se debatirán en la década de los noventa. Con las reformas tributarias de los ochenta se derrumbaron las estructuras progresivas a los impuestos de renta y propiedad, y se dio énfasis a los impuestos indirectos, como el Iva, con lo cual perdieron importancia los ingresos por impuestos directos. De modo que en los noventa se reconsiderará el papel de este tipo de impuestos. Se utilizarán distintas formas de gravar a las empresas, tratando de que todas paguen por lo menos un impuesto mínimo, posiblemente sobre sus activos brutos; se intentará gravar el sector financiero o al uso de los servicios financieros; se volverá a gravar la propiedad; se impondrán impuestos a la contaminación ambiental; se difundirá el sistema de retenciones y se verán esfuerzos de armonización tributaria entre los países latinoamericanos, sobre todo en la áreas de impuestos a la renta de capital, doble tributación sobre el ingreso personal, aranceles aduaneros e Iva
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