User Fairness in Recommender Systems

Recent works in recommendation systems have focused on diversity in recommendations as an important aspect of recommendation quality. In this work we argue that the post-processing algorithms aimed at only improving diversity among recommendations lead to discrimination among the users. We introduce the notion of user fairness which has been overlooked in literature so far and propose measures to quantify it. Our experiments on two diversification algorithms show that an increase in aggregate diversity results in increased disparity among the users

Factors Affecting Rental Income Tax Payers Compliance with Tax System: In Case of Hawassa City Administration, Snnprs, Ethiopia

The main objective of the study was to assess rental income tax payer’s compliance with tax system in case of Hawassa city administration, SNNPRS. To achieve this objective, the researcher used both primary and secondary data. The collected data was analyzed by using the statistical software program namely Statistical Package for Social science (SPSS) version 20. The quantitative data was analyzed using descriptive statistics (frequency, percentage, mean and standard deviation) and a number of techniques of analysis were used including Reliability test, Correlation and Multiple Regressions. According to the response of the respondents, certain factors were found to be the major determinants of non residential house rental income tax payers’ voluntary compliance. These are: financial constraints, referent group influences, awareness of tax payers, perception on tax fairness, understatement of income, educational status, absence of government incentives, trust in tax assessment and collection procedure and rental tax audit.  Based on the findings some possible recommendations were given. These include, building understanding of tax payers, upholding tax fairness and equity, constructing capacity of the tax authority, and providing required social services to the general public to get trust from society and critical follow up over tax payers  those evade tax by their personal problem . Keywords: Rental income, Tax compliance, Tax system, Attitud

Factors Affecting Rental Income Tax Payers Compliance with Tax System: In Case of Hawassa City Administration, Snnprs, Ethiopia

The main objective of the study was to assess rental income tax payer’s compliance with tax system in case of Hawassa city administration, SNNPRS. To achieve this objective, the researcher used both primary and secondary data. The collected data was analyzed by using the statistical software program namely Statistical Package for Social science (SPSS) version 20. The quantitative data was analyzed using descriptive statistics (frequency, percentage, mean and standard deviation) and a number of techniques of analysis were used including Reliability test, Correlation and Multiple Regressions. According to the response of the respondents, certain factors were found to be the major determinants of non residential house rental income tax payers’ voluntary compliance. These are: financial constraints, referent group influences, awareness of tax payers, perception on tax fairness, understatement of income, educational status, absence of government incentives, trust in tax assessment and collection procedure and rental tax audit.  Based on the findings some possible recommendations were given. These include, building understanding of tax payers, upholding tax fairness and equity, constructing capacity of the tax authority, and providing required social services to the general public to get trust from society and critical follow up over tax payers  those evade tax by their personal problem . Keywords: Rental income, Tax compliance, Tax system, Attitud

An Analysis of Leading Congressional Health Care Bills, 2007-2008: Part I, Insurance Coverage

Compares coverage and cost estimates of bills to improve health coverage through private-public approaches, universal public insurance, tax changes, increased coverage for children and the disabled, expanded health savings accounts, and other strategies

Final project report: EEC 2092/91 (ORGANIC) Revision

This report summarises the findings of the project that have been presented in a number of separate reports and publications. In the Chapters 2 to 5 the approach, results and conclusions of the project are summarised, following the structure of the different work packages. Chapter 2 summarises the work on ethical values of organic agriculture. Chapter 3 looks at the differences in the implementation of Regulation (EEC) 2092/91 across Europe and compares the European Regulation with international standards. Chapters 4 and 5 summarise the findings that relate to reducing the dependency on non-organic inputs in the case of feed and seed. The final Chapter 6 consolidates the recommendations of the whole project arising from the various different work packages in one place. Recommendations are aimed in particular at the second stage of the ongoing revision process of the European Regulation, the transfer of the detailed rules from the Annexes of the Regulation (EEC) 2092/91 that is expected to start after the completion of the project. Further recommendations for standard setting bodies, regulators and research recommendations are also presented. The overall objective of the project was to provide recommendations for the revision and further development of the Regulation (EEC) 2092/91 and other standards for organic agriculture, broken down into a number of specific objectives that resulted in 12 seperate reports. The basic ethical values and value differences of organic agriculture in Europe was identified through stakeholder consultation (D 2.1) and through literature as part of developing a procedure for balancing and integrating the basic values in developments of EU regulation (D 2.3). Organic standards from national and private organisations in Europe were compared with the EU regulation with help of database (www.organicrules.org) and differences were analysed to give recommendations on further harmonisation of the EU regulation (D 3.2). The knowledge on how to achieve 100 % organic rations in diets for livestock was expanded through a meta-analysis of literature and an overview of the current situation to characterise the availability of protein sources for 100% organic diets for pigs and poultry was produced (D 4.1 part 1 and 2). Criteria for use of organic inputs, evaluation criteria for Annex II C: Feed materials and Annex II D: Dietary supplements of Regulation (EEC) 2092/91 were developed (D. 4.2). A guide for operators was developed (D 4.3). The knowledge on how to reduce the use of non-organic seed and vegetative propagation materials was improved through reports on seed borne diseases in organic seed and propagation material (D 5.1), on the importance of quality characterising in organic seed and propagation material (D 5.2) and analysis of national derogation regimes (D 5.3). The project produced 12 reports, 7 scientific publications in peer-reviewed journals, and a project web-page at www.organic-revision.org where all reports and further documents are available. It organised 3 workshops with stakeholders and had ongoing communication with the Unit on Organic Farming in DG Agriculture responsible for the Organic Regulation. Members of the team produced in total more than 250 dissemination items