72,072 research outputs found
Hoaxy: A Platform for Tracking Online Misinformation
Massive amounts of misinformation have been observed to spread in
uncontrolled fashion across social media. Examples include rumors, hoaxes, fake
news, and conspiracy theories. At the same time, several journalistic
organizations devote significant efforts to high-quality fact checking of
online claims. The resulting information cascades contain instances of both
accurate and inaccurate information, unfold over multiple time scales, and
often reach audiences of considerable size. All these factors pose challenges
for the study of the social dynamics of online news sharing. Here we introduce
Hoaxy, a platform for the collection, detection, and analysis of online
misinformation and its related fact-checking efforts. We discuss the design of
the platform and present a preliminary analysis of a sample of public tweets
containing both fake news and fact checking. We find that, in the aggregate,
the sharing of fact-checking content typically lags that of misinformation by
10--20 hours. Moreover, fake news are dominated by very active users, while
fact checking is a more grass-roots activity. With the increasing risks
connected to massive online misinformation, social news observatories have the
potential to help researchers, journalists, and the general public understand
the dynamics of real and fake news sharing.Comment: 6 pages, 6 figures, submitted to Third Workshop on Social News On the
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CHORUS Deliverable 2.2: Second report - identification of multi-disciplinary key issues for gap analysis toward EU multimedia search engines roadmap
After addressing the state-of-the-art during the first year of Chorus and establishing the existing landscape in
multimedia search engines, we have identified and analyzed gaps within European research effort during our second year.
In this period we focused on three directions, notably technological issues, user-centred issues and use-cases and socio-
economic and legal aspects. These were assessed by two central studies: firstly, a concerted vision of functional breakdown
of generic multimedia search engine, and secondly, a representative use-cases descriptions with the related discussion on
requirement for technological challenges. Both studies have been carried out in cooperation and consultation with the
community at large through EC concertation meetings (multimedia search engines cluster), several meetings with our
Think-Tank, presentations in international conferences, and surveys addressed to EU projects coordinators as well as
National initiatives coordinators. Based on the obtained feedback we identified two types of gaps, namely core
technological gaps that involve research challenges, and “enablers”, which are not necessarily technical research
challenges, but have impact on innovation progress. New socio-economic trends are presented as well as emerging legal
challenges
Overcoming the gridlock in EMU decision-making. CEPS Policy Insights No 2020-03 / March 2020
The completion of EMU, and banking union as its critical component, requires that certain taboos in the
policy debate are brought out in the open. First, the Commission must stop pretending that Italian public
debt is sustainable under current policies and shift from politically motivated forbearance to serious
implementation of the SGP and notably its debt rule. Second, it is necessary to acknowledge that crisis
management by the ESM is crippled as long as its financial assistance can only be granted after the
country in need is close to losing market access and, in addition, this threatens the financial stability of
the entire euro area. The already-existing alternative to assist a country that is not respecting the SGP
is to utilise the enhanced conditional credit line (ECCL) introduced by the ESM reform, approved by the
European Council and awaiting national ratifications, in order to agree on a full-fledged adjustment programme
before any euro area member (Italy) comes to the brink again – without any preventive conditions
on the sustainability of public debt. And, third, the completion of the banking union requires a
reduction of banks’ home sovereign portfolios, that can be incentivised by the introduction of mild concentration
charges. However, the system will not work without simultaneously offering the banks and
financial investors in general a true European safe asset, fully guaranteed by its member states. Our
proposal is that such a safe asset could be offered by the ESM, which would purchase in exchange the
sovereigns held by the ESCB as a result of the quantitative easing asset purchase programme. The risk
of losses on these sovereigns would continue to lie with the national central banks, thus avoiding the
transfer of new risks to the ESM
CHORUS Deliverable 2.1: State of the Art on Multimedia Search Engines
Based on the information provided by European projects and national initiatives related to multimedia search as well as domains experts that participated in the CHORUS Think-thanks and workshops, this document reports on the state of the art related to multimedia content search from, a technical, and socio-economic perspective.
The technical perspective includes an up to date view on content based indexing and retrieval technologies, multimedia search in the context of mobile devices and peer-to-peer networks, and an overview of current evaluation and benchmark inititiatives to measure the performance of multimedia search engines.
From a socio-economic perspective we inventorize the impact and legal consequences of these technical advances and point out future directions of research
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Tax Havens: International Tax Avoidance and Evasion
Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations also have addressed this issue. In the 111th Congress, the HIRE Act (P.L. 111-147) included several anti-evasion provisions, and P.L. 111-226 included foreign tax credit provisions directed at perceived abuses by U.S. multinationals. Numerous legislative proposals to address both individual tax evasion and corporate tax avoidance have been advanced.
Multinational firms can artificially shift profits from high-tax to low-tax jurisdictions using a variety of techniques, such as shifting debt to high-tax jurisdictions. Because tax on the income of foreign subsidiaries (except for certain passive income) is deferred until income is repatriated (paid to the U.S. parent as a dividend), this income can avoid current U.S. taxes, perhaps indefinitely. The taxation of passive income (called Subpart F income) has been reduced, perhaps significantly, through the use of hybrid entities that are treated differently in different jurisdictions. The use of hybrid entities was greatly expanded by a new regulation (termed check-the-box) introduced in the late 1990s that had unintended consequences for foreign firms. In addition, earnings from income that is taxed often can be shielded by foreign tax credits on other income. On average, very little tax is paid on the foreign source income of U.S. firms. Ample evidence of a significant amount of profit shifting exists, but the revenue cost estimates vary substantially. Evidence also indicates a significant increase in corporate profit shifting over the past several years. Recent estimates suggest losses that may approach, or even exceed, 40 billion to $70 billion. The Foreign Account Tax Compliance Act (FATCA; included in the HIRE Act, P.L. 111-147) introduced required information reporting by foreign financial intermediaries and withholding of tax if information is not provided. These provisions became effective only recently, and their consequences are not yet known.
Most provisions to address profit shifting by multinational firms would involve changing the tax law: repealing or limiting deferral, limiting the ability of the foreign tax credit to offset income, addressing check-the-box, or even formula apportionment. President Obama’s proposals include a proposal to disallow overall deductions and foreign tax credits for deferred income, along with a number of other restrictions. Changes in the law or anti-abuse provisions have also been introduced in broader tax reform proposals. Provisions to address individual evasion include increased information reporting and provisions to increase enforcement, such as shifting the burden of proof to the taxpayer, increased penalties, and increased resources. Individual tax evasion is the main target of the HIRE Act, the proposed Stop Tax Haven Abuse Act, and some other proposals
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