Gazdaságtalansági számítások: makrogazdaság, környezet, politika és társadalom [=Non-efficiency calculations (macroeconomics, environment, politics and society)]

1./ Környezetátalakító beruházásokról nem rövid távú pénzügyi megtérülés alapján kell dönteni. 2./ Az elkövetett hibák nem alkalmi tévedések eredményei, hanem az újraelosztásra épülő makrogazdasági mechanizmus belső logikájából fakadnak. 3./ A döntések feletti társadalmi kontroll feladata annak biztosítása, hogy ne váljék uralkodóvá a rászorultságot, a csődöt díjazó érdekeltség. 4./ Újraelosztás + a társadalmi kontroll hiánya = önfelélő rendszer pozitív visszacsatolással. (A kötet tartalma a Duna Kör konferenciáján (1988 szeptember 2-4) elhangzott előadások szerkesztett szövege

THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform

I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax. The APT tax consists of a flat rate tax levied on all voluntary transactions. The total volume of transactions represents the broadest conceivable tax base and therefore requires the lowest conceivable marginal tax rate. Since the efficiency (misallocation) costs of a tax system tend to rise geometrically with the marginal tax rate, a massive reduction in tax rates can save an estimated $300 billion of misallocation costs associated with the current tax system. The APT tax is automatically assessed and collected when transactions are routinely settled through the electronic technology of the bank/payments clearing system with no deductions, exemptions, or exclusions. The APT tax also imposes an automatically collected tax on cash as it enters and leaves the banking system. All income and information tax returns are eliminated as taxes are digitally assessed and collected by the financial equivalent of the E-Z pass that is now used to speed traffic through a toll booth system on highways. The annual savings in compliance and administrative costs are estimated to be$200 billion per year. Unlike the “Fair Tax” or “National Sales Tax” proposals which are highly regressive, the flat rate APT tax introduces progressivity through the tax base since the total volume of transactions includes all asset transactions involving exchanges of titles to property. The wealthy carry out a disproportionate share of these asset exchanges and therefore bear a disproportionate burden of the tax despite its flat rate structure. The perceived fairness, even handedness and simplicity of the APT tax will greatly reduce tax evasion, which the IRS estimates to total $325 billion per year. Like all taxes, the APT tax creates new distortions which must be weighed against the benefits obtained by scrapping the current tax system. Scrapping the present tax system tax promises potential benefits estimated at$825 billion annually. The proposed APT tax is simple, comprehensible, fair and efficient, with minimal administrative and compliance costs. The burden of proof therefore rests with APT tax opponents who must demonstrate that its costs exceed the $825 billion of potential annual benefits.Tax reform; administration and compliance costs;equity; efficiency; flat tax;

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as: inspection, confirmation, documentation etc. Audit evidence is used to determine whether thefinancial statements present the economic reality of transactions and if they faithfully reflect thefinancial position of the company. To achieve a reasonable assurance, the auditor should gathersufficient and high quality audit evidence so that the view expressed in the report of the independentauditor should be based on a credible and relevant background.audit evidence, audit procedures, professional judgment, reasonable assurance.

The volume in focus: hardwareassisted focus and context effects for volume visualization

In many volume visualization applications there is some region of specific interest where we wish to see fine detail - yet we do not want to lose an impression of the overall picture. In this research we apply the notion of focus and context to texture-based volume rendering. A framework has been developed that enables users to achieve fast volumetric distortion and other effects of practical use. The framework has been implemented through direct programming of the graphics processor and integrated into a volume rendering system. Our driving application is the effective visualization of aneurysms, an important issue in neurosurgery. We have developed and evaluated an easy-to-use system that allows a neurosurgicalteam to explore the nature of cerebral aneurysms, visualizing the aneurysm itself in fine detail while still retaining a view of the surrounding vasculature

How emergent self organizing maps can help counter domestic violence.

Topographic maps are an appealing exploratory instrument for discovering new knowledge from databases. During the past years, new types of Self Organizing Maps (SOM) were introduced in the literature, including the recent Emergent SOM. The ESOM is used to study a large set of police reports describing a whole range of violent incidents that occurred during the year 2007 in the police region Amsterdam-Amstelland (the Netherlands). It is demonstrated that it provides an exploratory search instrument for examining unstructured text in police reports. First, it is shown how the ESOM was used to discover a whole range of new features that better distinguish domestic from non-domestic violence cases. Then, it is demonstrated how this resulted in a significant improvement in classification accuracy. Finally, the ESOM is showcased as a powerful instrument for the domain expert interested in an indepth investigation of the nature and scope of domestic violence.