Predictive Analytics For Controlling Tax Evasion

Tax evasion is an illegal practice where a person or a business entity intentionally avoids paying his/her true tax liability. Any business entity is required by the law to file their tax return statements following a periodical schedule. Avoiding to file the tax return statement is one among the most rudimentary forms of tax evasion. The dealers committing tax evasion in such a way are called return defaulters. We constructed a logistic regression model that predicts with high accuracy whether a business entity is a potential return defaulter for the upcoming tax-filing period. For the same, we analyzed the effect of the amount of sales/purchases transactions among the business entities (dealers) and the mean absolute deviation (MAD) value of the �rst digit Benford's analysis on sales transactions by a business entity. We developed and deployed this model for the commercial taxes department, government of Telangana, India. Another technique, which is a much more sophisticated one, used for tax evasion, is known as Circular trading. Circular trading is a fraudulent trading scheme used by notorious tax evaders with the motivation to trick the tax enforcement authorities from identifying their suspicious transactions. Dealers make use of this technique to collude with each other and hence do heavy illegitimate trade among themselves to hide suspicious sales transactions. We developed an algorithm to detect the group of colluding dealers who do heavy illegitimate trading among themselves. For the same, we formulated the problem as finding clusters in a weighted directed graph. Novelty of our approach is that we used Benford's analysis to define weights and defined a measure similar to F1 score to find similarity between two clusters. The proposed algorithm is run on the commercial tax data set, and the results obtained contains a group of several colluding dealers

Observational study of fetomaternal outcome in pregnancy with COVID-19 infection

Background: According to World Health Organization (WHO) COVID-19 is declared as an infection of international health emergency on 11 March 2020. It is not clear whether clinical characteristics of pregnant women with COVID-19 infection differ from those of non-pregnant women and whether it aggravates its symptoms.Methods: This is a prospective observational study of 75 cases based on compiled clinical data of pregnant women with COVID-19 infection admitted to Hi-Tech Medical College from June 2020 to July 2021. All laboratory confirmed positive cases were included.Results: The most common symptoms reported was fever (24%) followed by myalgia, cough and shortness of breath, while 60% patients were asymptomatic. there were total 57 deliveries, out of which 46 were live birth. The incidence of preterm birth was 26.3%. Maternal mortality was maximum between 25-34 weeks of GA. 96.9% of new-born were tested for SARS CoV-2 and only 10 were found to be positive (17.5%).Conclusions: At present there is no evidence regarding increased risk of pregnant women succumbed to COVID-19 infection and experience severe pneumonia. The risk of preterm birth and spontaneous abortion not increased as reported in this study but shows possibilities of vertical transmission. COVID-19 infection in pregnancy with or without any comorbidities can cause complication to both mother and fetus irrespective of treatment. We aim to evaluate the association between SARS CoV-2 infection during pregnancy and adverse pregnancy outcomes

Black carbon physical and optical properties across northern India during pre-monsoon and monsoon seasons

Black carbon (BC) is known to have major impacts on both climate and human health and is therefore of global importance, particularly in regions close to large populations that have strong sources. The size-resolved mixing state of BC-containing particles was characterised using a single-particle soot photometer (SP2). The study focusses on the Indo-Gangetic Plain (IGP) during the pre-monsoon and monsoon seasons. Data presented are from the UK Facility for Airborne Atmospheric Measurements BAe-146 research aircraft that performed flights during the pre-monsoon (11 and 12 June) and monsoon (30 June to 11 July) seasons of 2016. Over the IGP, BC mass concentrations were greater (1.95 µg m−3) compared to north-west India (1.50 µg m−3) and north-east India (0.70 µg m−3) during the pre-monsoon season. Across northern India, two distinct BC modes were recorded; a mode of small BC particles (core diameter <0.16 µm and coating thickness <50 nm) and a mode of moderately coated BC (core diameter <0.22 µm and coating thickness of 50–200 nm). The IGP and north-east India locations exhibited moderately coated black carbon particles with enhanced coating thicknesses, core sizes, mass absorption cross sections, and scattering enhancement values compared to much lower values present in the north-west. The coating thickness and mass absorption cross section increased with altitude (13 %) compared to those in the boundary layer. As the monsoon arrived across the region, mass concentration of BC decreased over the central IGP and north-east locations (38 % and 28 % respectively), whereas for the north-west location BC properties remained relatively consistent. Post-monsoon onset, the coating thickness, core size, mass absorption cross section, and scattering enhancement values were all greatest over the central IGP much like the pre-monsoon season but were considerably reduced over both north-east and north-west India. Increases in mass absorption cross section through the atmospheric column were still present during the monsoon for the north-west and central IGP locations, but less so over the north-east due to lack of long-range transport aerosol aloft. Across the Indo-Gangetic Plain and north-east India during the pre-monsoon and monsoon seasons, solid-fuel (wood burning) emissions form the greatest proportion of BC with moderately coated particles. However, as the monsoon develops in the north-east there was a switch to small uncoated BC particles indicative of traffic emissions, but the solid-fuel emissions remained in the IGP into the monsoon. For both seasons in the north-west, traffic emissions form the greatest proportion of BC particles. Our findings will prove important for greater understanding of the BC physical and optical properties, with important consequences for the atmospheric radiative forcing of BC-containing particles. The findings will also help constrain the regional aerosol models for a variety of applications such as space-based remote sensing, chemistry transport modelling, air quality, and BC source and emission inventories

Analysis of Transcripts Expressed in One-Day-Old Larvae and Fifth Instar Silk Glands of Tasar Silkworm, Antheraea mylitta

Antheraea mylitta is one of the wild nonmulberry silkworms, which produces tasar silk. An EST project has been undertaken to understand the gene expression profile of A. mylitta silk gland. Two cDNA libraries, one from the whole bodies of one-day-old larvae and the other from the silkglands of fifth instar larvae, were constructed and sequenced. A total of 2476 good-quality ESTs (1239 clones) were obtained and grouped into 648 clusters containing 390 contigs and 258 singletons to represent 467 potential unigenes. Forty-five sequences contained putative coding region, and represented potentially novel genes. Among the 648 clusters, 241 were categorized according to Gene Ontology hierarchy and showed presence of several silk and immune-related genes. The A. mylitta ESTs have been organized into a freely available online database “AmyBASE”. These data provide an initial insight into the A. mylitta transcriptome and help to understand the molecular mechanism of silk protein production in a Lepidopteran species

LIQUID LAYERING AND THE ENHANCED THERMAL CONDUCTIVITY OF Ar-Cu NANOFLUIDS: A MOLECULAR DYNAMICS STUDY

ABSTRACT Nanofluids -colloidal suspensions of nanoparticles in base fluids -are known to possess superior thermal properties compared to the base fluids. Various theoretical models have been suggested to explain the often anomalous enhancement of these properties. Liquid layering around the nanoparticle is one of such reasons. The effect of the particle size on the extent of liquid layering around the nanoparticle has been investigated in the present study. Classical molecular dynamics simulations have been performed in the investigation, considering the case of a copper nanoparticle suspended in liquid argon. The results show a strong dependence of thickness of the liquid layer on the particle size, below a particle diameter of 4nm. To establish the role of liquid layering in the enhancement of thermal conductivity, simulations have been performed at constant volume fraction for different particle sizes using Green Kubo formalism. The thermal conductivity results show 100% enhancement at 3.34% volume fraction for particle size of 2nm. The results establish the dominant role played by liquid layering in the enhanced thermal conductivity of nanofluids at the low particle sizes used. Contrary to the previous findings, the molecular dynamics simulations also predict a strong dependence of the liquid layer thickness on the particle size in the case of small particles. Nomenclature U Interatomic potentia

REMP software to introduce a screening REstriction site in site-directed Mutagenesis Primer

Insertion of silent mutations allowing for restriction site modification aids in the screening of successful mutants during site directed mutagenesis. Introducing a new restriction site requires the analysis of degenerate sequences within mutant primer. As the total number of degenerate codons increases, the analysis becomes increasingly laborious, time-consuming and prone to errors. Towards this, a software named as ‘REMP’ (for REstriction site in Mutant Primer) was developed and described here. From the input sequence, REMP instantaneously generates degenerate sequences having restriction sites that are 6–8 base pairs in length. The output sequences are arranged based on the number of bases changed compared to the input sequence. REMP software can be installed and run as a stand-alone program on different operating systems. Any user of REMP can edit the list of restriction sites to be considered by the software, without a need for writing a computer code or knowing a program language. © 202

The genetic background of Southern Iranian couples before marriage

Genetic service for couples plays an increasingly important role in diagnosis and risk management. This study investigated the status of consanguinity and the medical genetic history (effectiveness and coverage of medical genetic services) in couples residing in a city in southern Iran. We questioned couples who were referred to Behbahan Marital Counseling Center, Behbahan, Iran, during the period from January to November 2014, to obtain information on consanguinity, disease history, and previous referral to a medical genetics center. For the collected data was obtained descriptive statistics with STATA 11.0 software. A total of 500 couples were questioned. Mean age was 24.8 ± 5.2 years. Almost one quarter (23.4) of the couples were consanguineous. Consanguinity was almost twice as common in rural areas as in urban areas (33.9 vs. 19.2, p = 0.001). Only a few couples (~3.0) had ever been referred for genetic counseling. The main reason for previous genetic counseling was consanguinity (85.7). The majority of the participants (96.3) had never been tested for any genetic conditions. Our findings suggest that only a small proportion of couples in Khuzestan Province, Iran (Behbahan City) were receiving adequate genetics care. This may reflect the limited accessibility of such services, and inadequate awareness and education among the care providers. © 2016 Walter de Gruyter GmbH, Berlin/Boston