Financing Social Security by Taxing Capital Income – A Bad Idea?

This paper examines the growth effects of an increase of capital income taxes with additional revenue being devoted to cut wage-related social security contributions to reduce unemployment. The analysis is carried out in an overlapping generations model with endogenous growth, unemployment and a social security system comprising pensions and unemployment benefits. It is shown that the reform not only promotes employment but may additionally stimulate economic growth. Calibrating the model to match data for the EU15 reveals that European countries can indeed gain in form of higher employment and growth if the initial capital income tax is not too high.Capital income taxation, social security, imperfect labor market, overlapping generations, growth

Frontal Facial Symmetry Detection Using Eigenvalue Method

Facial symmetry is correspondence of face components on the both sides of face, left and right of a dividing line or about a center or an axis. Most of the research use face component like eyes, nose and ears component to identify facial symmetry. In this paper we suggest to add mouth as another face component to increase accuracy in facial symmetry detection. The results of facial symmetry detection are used for authentication process, analysis in medical, psychology and anthropology scope. By using MATLAB 7.1 we develop a program that can analyze face,asymmetry or not with utilizing eigenvalue. The contribution of this analysis is to know whether eigenvalue is suitable or not in analyzing facial symmetry

Taxing Human Capital Efficiently when Qualified Labour is Mobile

The paper studies the effect that skilled labour mobility has on efficient education policy. The model is one of two periods in which a representative taxpayer decides on labour, education, and saving. The government can only use linear tax and subsidy instruments. It is shown that the mobility of skilled labour well constrains government’s choice of policy instruments. The mobility does not however affect second best education policy in allocational terms. In particular, education should be effectively subsidized if, and only if, the elasticity of the earnings function is increasing in education. This rule applies regardless of whether labour is mobile or immobile.mobile labour, second-best efficient taxation, linear instruments, residence vs. source principle

Editorial: Zusammenarbeit in der Hochschule - Lernräume, Bauten und Campusplanung

2012 |  Gerhard Schmitt & Antje Kunze (Zürich)  

Real-Time Analysis of Correlations Between On-Body Sensor Nodes

The topology of a body sensor network has, until recently, often been overlooked; either because the layout of the network is deemed to be sufficiently static (”we always know well enough where sensors are”), we always know exactly where the nodes are or because the location of the sensor is not inherently required (”as long as the node stays where it is, we do not need its location, just its data”). We argue in this paper that, especially as the sensor nodes become more numerous and densely interconnected, an analysis on the correlations between the data streams can be valuable for a variety of purposes. Two systems illustrate how a mapping of the network’s sensor data to a topology of the sensor nodes’ correlations can be applied to reveal more about the physical structure of body sensor networks

Emil Kunze. Three bronzes from the Hélène Stathatos's collection

peer reviewedPrésentation de trois sculptures de bronze par Emil Kunze (1901-1994), un archéologue allemand pour la collection d'Hélène Stathatos, une célèbre collection d'objets antiques.Presentation of three bronze sculptures by Emil Kunze (1901-1994), a German archaeologist for the collection of Hélène Stathatos, a famous collection of ancient artefacts

Grid services for the MAGIC experiment

Exploring signals from the outer space has become an observational science under fast expansion. On the basis of its advanced technology the MAGIC telescope is the natural building block for the first large scale ground based high energy gamma-ray observatory. The low energy threshold for gamma-rays together with different background sources leads to a considerable amount of data. The analysis will be done in different institutes spread over Europe. Therefore MAGIC offers the opportunity to use the Grid technology to setup a distributed computational and data intensive analysis system with the nowadays available technology. Benefits of Grid computing for the MAGIC telescope are presented.Comment: 5 pages, 1 figures, to be published in the Proceedings of the 6th International Symposium ''Frontiers of Fundamental and Computational Physics'' (FFP6), Udine (Italy), Sep. 26-29, 200