32 research outputs found

    Essays on the Effects of Taxation.

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    This dissertation focuses on under-explored impacts of taxation, including how it influences the behavior of individuals, the interaction between firms and workers, and the economy as a whole. In the three essays, I test theoretical predictions through empirical analyses, from both micro and a macro perspectives and using disparate methodologies as required by the disparate problems I address. The first essay examines the Savers Credit, which is a tax credit given to low and middle income households for contributing to a retirement savings plan. I assess the response resulting from the policys incentive structure gauged through misreported income, and I test whether the policy was effective in achieving its goal of increasing retirement contributions. I find that individuals indeed responded to the policy's unintended incentive to misreport income. On the other hand, individuals failed to increase retirement contributions on the margin. The second essay, co-written with Matthew Rutledge, analyzes whether changes made to marginal tax rates affect pre-tax wage rates. We formally test this assumption by focusing on the Tax Reform Act of 1986, which, most notably, made large changes to the personal income tax. We find that changes in net-of-tax rates are negatively associated with pre-tax wage rates. Our empirical analysis explores how taxes can affect the wage rates offered to workers, and fails to support the claim that pre-tax wage rates are invariant to changes in marginal tax rates. The third essay, co-written with Brendan Epstein, studies the role that taxes play in determining aggregate labor hours. Past studies have explained differences in labor hours per population across countries by looking at differences in effective tax rates. Our study provides additional insight on this topic by showing that the standard neoclassical model with taxes is a better predictor of hours per worker rather than hours per population due to its inability to capture changes in employment. We then develop a model that incorporates this insight and find that our model accounts for a larger fraction of aggregate data on hours per worker than the standard neoclassical model with taxes.PhDEconomicsUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/78915/1/ramnath_1.pd

    Effect of Temperature on Film Thickness of Two Types of Commonly used Luting Cements

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    ABSTRACT Aim The aim of this study is to evaluate the effect of temperature change on film thickness of both types of cements. Materials and methods Totally, 60 samples were prepared with 10 in each subgroup, thus comprising 30 in each group. Materials tested were glass ionomer cement (GIC) type I and zinc phosphate type I. Samples were manipulated with manufacturer's instructions and tested according to American Dental Association (ADA) guidelines. Results The mean values of film thickness were recorded for both groups I and II. In intragroup comparison of group 1, subgroup III (26.560 ± 0.489 µm) was found to have the highest film thickness followed by subgroup II (24.182 ± 0.576 µm) and the lowest in subgroup I (20.209 ± 0.493 µm). In intragroup comparison of group II, the film thickness recorded in subgroup III (25.215 ± 0.661 µm) was the highest followed by subgroup II (21.471 ± 0.771 µm) and the least in subgroup I (17.951 ± 0.654 µm; p &lt; 0.01). In intergroup comparison of groups I and II, group II (21.545 ± 0.841) was found to have less film thickness than group I (23.650 ± 0.271). The results were found to be statistically significant (p &lt; 0.01). Conclusion Both zinc phosphate and GICs can be used satisfactorily for luting purpose. The temperature fluctuations have a direct influence on the film thickness. Zinc phosphate has less film thickness than GIC. Clinical significance Zinc phosphate should be preferred over GIC in clinical practice, and more stress should be given in mechanical preparation of crowns for better retentive quality of prosthesis. How to cite this article Kumar MP, Priyadarshini R, Kumar YM, Priya KS, Chunchuvyshnavi, Yerrapragada H. Effect of Temperature on Film Thickness of Two Types of Commonly used Luting Cements. J Contemp Dent Pract 2017;18(12):1159-1163. </jats:sec

    A secured and optimized deep recurrent neural network (DRNN) scheme for remote health monitoring system with edge computing

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    Patients now want a contemporary, advanced healthcare system that is faster and more individualized and that can keep up with their changing needs. An edge computing environment, in conjunction with 5G speeds and contemporary computing techniques, is the solution for the latency and energy efficiency criteria to be satisfied for a real-time collection and analysis of health data. The feature of optimum computing approaches, including encryption, authentication, and classification that are employed on the devices deployed in an edge-computing architecture, has been ignored by previous healthcare systems, which have concentrated on novel fog architecture and sensor kinds. To avoid this problem in this paper, an Optimized Deep Recurrent Neural Network (O-DRNN) model is used with a multitier secured architecture. Initially, the data obtained from the patient are sent to the healthcare server in edge computing and the processed data are stored in the cloud using the Elliptic Curve Key Agreement Scheme (ECKAS) security model. The data is pre-processed and optimal features are selected using the Particle Swarm Optimization (PSO) algorithm. O-DRNN algorithm hyper-parameters are optimized using Bayesian optimization for better diagnosis. The proposed work offers superior outcomes in terms of accuracy and encryption latency while using computational cloud services

    A study of transition spaces in traditional houses of Tamil Nadu

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    426-432Architecture is inevitably a mechanism for social purposes that could impact the personal and public levels. While architecture is used in many different ways, the arrangement and structure of places are fundamental and essential to people's lives. Thus, the people started to create spaces allowing them to eat, sleep, worship, learn, argue, recreate, and so on in a specific timeframe that has been subjected to the tradition and culture of people. This study is about one such traditional transition space - the thinnai that creates connectivity between the public and private zones in a housing typology. As evolution occurs, these structures, intended for various activities, have vanished, and compound wall structures have enclosed the dwellings. This shortens the connectivity to the external environment. In southern India, the thinnai spaces serve various socio-cultural activities. The typology of the thinnai spaces differs according to the regions of settlement, occupation and religious practices. Such spaces have been recreated due to the refurbishment of the buildings, which will not require them to serve their purpose. The main objective of the paper is to document and analyze the transitional spaces (known as thinnai or raised platform) prevailing near the entrance in the varied typology of traditional houses in a village in Tamil Nadu and to classify them based on the thresholds. The qualitative study was carried out through intense documentation analysis of transition spaces near thresholds in the varied typology of traditional houses in Mangalrevu village Tamil Nadu. The result of the study showed that the transitional spaces that exist near thresholds in traditional buildings have demonstrated extensive functionality and lie in harmony with the people's lifestyle. Further, the authors also classified the types of transition spaces with respect to the thresholds. It is considered the need of the hour to replicate these structures with the same meaning in modern dwellings without any compromises

    Effects of built environment on healing the mental health of the people–literature review

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    Purpose – The coronavirus disease 2019 (COVID-19) pandemic has been reported to have a major impact on the mental health of an individual. Healing the mental stress, anxiety, depression and insomnia of an individual's immediate surroundings play a major role. Therefore, this study reviews how the built environment impacts the healing of an individual's state of mind. Design/methodology/approach – Various works of literature on healing environments were analysed to create frameworks that can facilitate psychological healing through architectural elements. Articles were selected from various journals like SAGE, PubMed, Journal of Applied and Computational Mechanics (JACM), Routledge Taylor and Francis, Journal of Contemporary Urban Affairs (JCUA), ScienceDirect, and Emerald databases, news articles, official web pages, and magazines that have been referred. Findings – Indicators (spatial, sensory comfort, safety, security, privacy and social comfort) are linked to sub-indicators (access, distractions and views) and design characteristics (indoor climate, interior view, outside view, privacy, communication, noise, daylighting, temperature) which help in better connection of the built environment with individual's mental health. From the above indicators, sub-indicators and design characteristics, the authors have come to a conclusion that a view to the outside with better social interaction has an in-depth effect on an individual's mental health. Research limitations/implications – This study predominantly talks about healing in hospitals but quarantining of COVID-19 patients happens in residences too. So, it is important to find the healing characteristics in residences and in which typology the recovery process is high. Originality/value – This paper has been written completely by the author and the co-authors and has not been copied from any other sources

    Impact of Covid-19 on the built environment

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    Purpose – This literature review paper aims to discuss the impacts and measures taken on Covid-19 with respect to architecture, built form and its allied fields along with observations from around the world with the end results of its implementation. Design/methodology/approach – Various research journals from Science Direct and Taylor and Francis among others were referred and reviewed to learn more on Covid-19 along with its impacts on people and their built environment. Keywords that aligned with the topic of interest like pandemic, Covid-19, coronavirus, urban spaces, built environment and built-up space were identified. Research papers that aligned with the scope of the paper and its keywords were found. An excel sheet with the basic data of these papers was written down. The essence of each of these articles were understood and linked with the topic in hand. A review of all these papers was written coherently to the topic. Future scope in this field of study was also identified. Findings – It discusses the various measures taken around the world in built-up spaces along with the various measures given by researchers, architects and urban planners to mitigate and reduce the transmission of Covid-19 in the built environment and urban spaces. The discussed measures along with observations from around the world have also been discussed with its end results. Discussions and conclusions on these design strategies and recommendations are made with the anticipation of a paradigm shift due to post-pandemic changes. Current scenarios of public spaces in densely populated countries are discussed. Future scope in this ongoing field of study includes measures that can be taken in specific to some particular built-up typologies like markets, theaters, parks, bazaars, etc. Research limitations/implications – The limitation of this study is the restricting of the study of Covid-19 to only architectural, urban and public realm scales. The study does not facilitate the involvement of other fields and their influence with Covid-19. Originality/value – This paper has been completely written by the author and the co-authors and has not been copied from any other sources

    Estimates of electronic interaction parameters for LaMO3LaMO_3 compounds (M=Ti–Ni) from ab initio approaches

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    We have analyzed the ab initio local-density-approximation band-structure calculations for the family of perovskite oxides, LaMO3LaMO_3 with M=Ti–Ni within a parametrized nearest-neighbor tight-binding model, and extracted various interaction strengths. We study the systematics in these interaction parameters across the transition-metal series, and discuss the relevance of these in a many-body description of these oxides. The results obtained here compare well with estimates of these parameters obtained via analysis of electron spectroscopic results in conjunction with the Anderson impurity model. The dependence of the hopping interaction strength t is found to be approximately r3r^{-3}

    Character Association and Path Co-efficient Analysis Among Inbred Lines of Pearl Millet (Pennisetum glaucum (L.) R. BR.)

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    A field experiment with 70 pearl millet inbred lines was carried out for analysis of character association and path coefficient for 21 metric traits. A perusal of character association indicated highly significant positive association of panicle weight, green fodder yield plant-1, dry fodder yield plant-1, number of productive tillers plant-1, spike girth, plant height, leaf blade length, number of nodes plant-1, spike length, harvest index, threshing percentage, leaf blade width and specific leaf area at 45 DAS with grain yield plant-1 as well as among themselves at both phenotypic and genotypic levels. Path coefficient analysis indicated that kernel yield plant-1 exhibited high positive direct effect on panicle weight followed by threshing percentage and green fodder yield plant-1. Critical analysis of results obtained from character association and path analysis indicated that grain yield plant-1 had strong positive association with panicle weight which also had high magnitude of positive direct effect. This reveals the importance of this component trait in selection of superior genotypes for higher yield in genotypes of pearl millet

    Construction vernaculaire d’une auberge dans les montagnes en Chine

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    Constat Face à l’urgence climatique, les experts sont clairs : il est plus que temps de remanier de fond en comble notre système sociétal en matière de consommation d’énergie et de production de gaz à effet de serre. L’architecture ne fait pas exception et les acteurs contemporains de cette discipline se doivent de faire face à cette réalité et de proposer des solutions de construction durables. Se tourner vers l’architecture vernaculaire peut être une solution. Elle est établie suivant les ressources disponibles et répond aux besoins locaux. « Ce type d’architecture offre des techniques très réactives aux contraintes climatiques et fait preuve d’une grande adaptabilité et flexibilité » (Shanthi Priya, R., Sundarraja, M. C., Radhakrishnana, S., & Vijayalakshmia, L. (2012). « Introduction ». Dans Solar passive techniques in the vernacular buildings of coastal regions in Nagapattinam, TamilNadu-India – a qualitative and quantitative analysis (p. 1). https://doi.org/10.1016/j.enbuild.2011.09.033 Projet L’auberge prend place dans le village de Shanshangfang, situé dans la province du Zhejiang, en Chine. L’architecture locale permet d’établir le langage de ce nouveau bâtiment ainsi que son implantation, en respectant l’identité du village. Après analyse des constructions préexistantes, l’utilisation du bois et de la pierre s’impose, afin d’intégrer le bâtiment à l’unité architecturale du lieu et respecter le savoir-faire vernaculaire. Campé au milieu d’une forêt montagneuse prisée pour son paysage, ses parcours de trekking et sa culture du thé, Shanshangfang jouit d’un emplacement de choix pour le développement du tourisme et justifie ainsi ce programme.SXLCDHSAR-DCote: 2022.102Archive: MEM.1/1 A4 verticalGroupe de suivi: Fivet, Corentin (dir. pédagogique) ; Graezer Bideau, Florence (prof.) ; Tirone, Barbara (maître EPFL) ; Patteeuw, Véronique (expert)Professeur responsable de l'Enoncé: Fivet, Corentin (ENAC IA SXL)Enoncé théorique de master: Architecture et environnement: le bambou, une réponse traditionnelles aux enjeux contemporains.Réflexion autour du travail de VTN Architects
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