On the effect of age perception biases for real age regression

Automatic age estimation from facial images represents an important task in computer vision. This paper analyses the effect of gender, age, ethnic, makeup and expression attributes of faces as sources of bias to improve deep apparent age prediction. Following recent works where it is shown that apparent age labels benefit real age estimation, rather than direct real to real age regression, our main contribution is the integration, in an end-to-end architecture, of face attributes for apparent age prediction with an additional loss for real age regression. Experimental results on the APPA-REAL dataset indicate the proposed network successfully take advantage of the adopted attributes to improve both apparent and real age estimation. Our model outperformed a state-of-the-art architecture proposed to separately address apparent and real age regression. Finally, we present preliminary results and discussion of a proof of concept application using the proposed model to regress the apparent age of an individual based on the gender of an external observer.Comment: Accepted in the 14th IEEE International Conference on Automatic Face and Gesture Recognition (FG 2019

Viewing tax policy through party-colored glasses: What German politicians believe

Abstract: The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members of German national parliament (Bundestag) in 2006/7 we document a strong ideological bias among policy makers with respect to the perceived mobility of international tax bases (real capital and paper profits). Ideology influences also directly and indirectly the perceived national autonomy in tax setting and preferences for a EU minimum tax for companies. There seems little consensus as to what the efficiency costs of capital taxation in open economies are, even though our survey falls in a period of extensive debate about and actual adoption of a company tax reform bill in Germany

Perception of the Risks Associated with Impaired Driving and Effects on Driving Behavior

This research studies the perception of the risks associated with impaired driving-probability of being apprehended or of having an accident-and the relation between the perception of risks and driving behavior. The most important determinants of perceptual biases are age, an accumulation of violations in the year preceding the survey, being a non-drinker, knowledge of the legal alcohol limit for driving, opinion about zero tolerance for impaired driving, and family income. Perceptual biases are shown to influence driving behavior, as captured by drivers' accumulated violations, demerit points and bodily injury accidents, in the years preceding and in the year following the survey. In conclusion, we analyze the results in terms of public policy for road safety.Risk perception, impaired driving, driving behavior, traffic violation, road accident, regulation, public policy

The Misperception of Inflation by Irish Consumers

Perceptions and forecasts of inflation have the potential to impact on a range of economic outcomes. We reveal large, systematic overestimation of inflation by Irish consumers, which varies by social group. In contrast to previous work in this area, our models suggest the upward bias and the variation by social group should be considered substantially separate phenomena. We also offer evidence that inflation misperceptions are linked to attitudes and intentions with respect to consumption and saving and, hence, are likely to affect household decision-making. The findings therefore raise issues regarding the relationship between financial literacy and consumer behaviour.

First impressions: A survey on vision-based apparent personality trait analysis

© 2019 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes,creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Personality analysis has been widely studied in psychology, neuropsychology, and signal processing fields, among others. From the past few years, it also became an attractive research area in visual computing. From the computational point of view, by far speech and text have been the most considered cues of information for analyzing personality. However, recently there has been an increasing interest from the computer vision community in analyzing personality from visual data. Recent computer vision approaches are able to accurately analyze human faces, body postures and behaviors, and use these information to infer apparent personality traits. Because of the overwhelming research interest in this topic, and of the potential impact that this sort of methods could have in society, we present in this paper an up-to-date review of existing vision-based approaches for apparent personality trait recognition. We describe seminal and cutting edge works on the subject, discussing and comparing their distinctive features and limitations. Future venues of research in the field are identified and discussed. Furthermore, aspects on the subjectivity in data labeling/evaluation, as well as current datasets and challenges organized to push the research on the field are reviewed.Peer ReviewedPostprint (author's final draft

Do Positive Schizotypal Symptoms Predict False Perceptual Experiences in Nonclinical Populations?

We examined whether positive schizotypy (i.e., reports of hallucinatory and delusional-like experiences) in nonclinical participants could predict false perceptual experiences during detection of fast-moving words beyond a possible response bias. The participants (N = 160) were assigned to one of two conditions: they were asked either to make presence/absence judgments (loose criterion) or to read aloud every detected word (strict criterion). Regression analysis showed that high levels of positive schizotypy predicted false alarms in the loose condition and false perceptions of words in the strict condition. The obtained effects were independent of detection accuracy, task order, impulsivity, and social desirability. We discuss the results in the context of information processing biases linked to the positive symptomatology of schizophrenia. Clinical and theoretical implications are also considered

Viewing tax policy through party-colored glasses: What German politicians believe

Abstract: The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members of German national parliament (Bundestag) in 2006/7 we document a strong ideological bias among policy makers with respect to the perceived mobility of international tax bases (real capital and paper profits). Ideology influences also directly and indirectly the perceived national autonomy in tax setting and preferences for a EU minimum tax for companies. There seems little consensus as to what the efficiency costs of capital taxation in open economies are, even though our survey falls in a period of extensive debate about and actual adoption of a company tax reform bill in Germany.Globalization; business taxation; beliefs; member of parliament; profit shifting; party discipline; yardstick competition

Applications of the theory of planned behaviour to drivers' speeding behaviour

The theory of planned behaviour (TPB; Ajzen, 1985, 1988, 1991) provides apotentially useful approach for investigating the links between drivers' attitudes andbehaviour and for informing road safety interventions that aim to promote 'safe' driving. This paper presents a review of previous research studies in which the TPBhas been applied to drivers'speeding behaviour. Some conceptual andmethodological limitations of the studies are raised. We then summarise two studiesthat we have recently conducted to overcome these limitations and discuss theimplications for road safety

Auditor’s perceptions of CEOs overconfidence in Egypt : a quasi-experimental study

Purpose: This study aims to explore auditor’s perceptions of CEOs overconfidence in Egypt as one of the emerging countries. Design/methodology/approach: A quasi-experimental study is used on a sample comprises of 101 practicing auditors at public accounting firms in Egypt to assess (i) CEO overconfidence in a case scenario, (ii) the quality of earnings that would be provided by this overconfident CEO, and (iii) how overconfident CEO would be considered when they are assessing fraud risk, audit risk, audit effort and audit fees. Findings: The results suggest that not all the auditors in the sample were able to discover the same degree of overconfidence personal traits in a case scenario, and it was done by the sense, and they generally agree that overconfident CEO are more likely to provide lower earnings quality. Accordingly, they raise their assessment for audit fees as a result of an increase in fraud risk, audit risk, and audit effort. Practical implications: This study has significant implications for accounting and auditing professionals, market participants and regulators; where auditors should consider the overconfidence of the CEO during the audit process, market participants should consider managerial overconfidence when they are making investment decisions. Moreover, this study highlights the gap between auditing standards and the professional practice; which requires regulators to consider personal overconfidence traits as an indicator of financial reporting risk. Originality/value: This study helps in filling a gap in the literature; where auditor’s perceptions of CEOs overconfidence have not been fully investigated in emerging economies.peer-reviewe

Seeing words that are not there: Detection biases in schizotypy

Objective. The present studies introduced a novel word-detection paradigm to examine detection biases as a function of different schizotypy dimensions in a sample of undergraduate students. Method. The participants (N = 80) were asked to detect fast moving (8 frames/sec) words among simultaneously moving non-words. Results. Positive schizotypy was associated with a tendency to report words that never appeared in the trials. This effect was independent of task order, impulsivity and social desirability. None of the schizotypy measures was associated with correct words (detection accuracy). Conclusions. It is inferred that a bias to report events in the absence of corresponding events may constitute a cross-modal mechanism responsible for translating internally generated experiences into perceptual experiences