4,744 research outputs found
Taxation of multinational banks : using formulary apportionment to reflect economic reality
The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment
Asymptotic behaviour of the posterior distribution in overfitted mixture models.
In this paper we study the asymptotic behaviour of the posterior distribution in a mixture model when the number of components in the mixture is larger than the true number of components, a situation commonly referred to as overfitted mixture. We prove in particular that quite generally the posterior distribution has a stable and interesting behaviour, since it tends to empty the extra components. This stability is achieved under some restriction on the prior, which can be used as a guideline for choosing the prior. Some simulations are presented to illustrate this behaviour.posterior concentration; mixture models; overfitting; Asymptotic; Bayesian;
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Healing Community Breath by Breath: A Conversation with Kerrie Trahan
Kerrie Trahan is the founder of Yoganic Flow and Yoga House Detroit. In addition, Trahan holds a Masters of Education in Community Health. In this conversation with Rebecca Kinney, Yoga House Detroit board member and associate professor of American and Ethnic Studies, Trahan, reflects on how her experiences as a black woman and born and raised Detroiter informs her approach to breath, community, and yoga
Homely Remedy Protocols: A solution to the supply and administration of non-prescription medicinal products and dietary supplements
Patient Group Directions, although widely used since their introduction in the late 1990s, are not widely reported in the literature. However, when described, it is recognised that their use are inappropriate for non prescription medicinal products or for use outside NHS settings. This paper thus describes a suitable alternative to Patient Group Directions, for use in research participants requiring non-prescription medicinal products in their own homes, the Homely Remedy Protocol
Bayesian nonparametric dependent model for partially replicated data: the influence of fuel spills on species diversity
We introduce a dependent Bayesian nonparametric model for the probabilistic
modeling of membership of subgroups in a community based on partially
replicated data. The focus here is on species-by-site data, i.e. community data
where observations at different sites are classified in distinct species. Our
aim is to study the impact of additional covariates, for instance environmental
variables, on the data structure, and in particular on the community diversity.
To that purpose, we introduce dependence a priori across the covariates, and
show that it improves posterior inference. We use a dependent version of the
Griffiths-Engen-McCloskey distribution defined via the stick-breaking
construction. This distribution is obtained by transforming a Gaussian process
whose covariance function controls the desired dependence. The resulting
posterior distribution is sampled by Markov chain Monte Carlo. We illustrate
the application of our model to a soil microbial dataset acquired across a
hydrocarbon contamination gradient at the site of a fuel spill in Antarctica.
This method allows for inference on a number of quantities of interest in
ecotoxicology, such as diversity or effective concentrations, and is broadly
applicable to the general problem of communities response to environmental
variables.Comment: Main Paper: 22 pages, 6 figures. Supplementary Material: 11 pages, 1
figur
Model choice versus model criticism
The new perspectives on ABC and Bayesian model criticisms presented in
Ratmann et al.(2009) are challenging standard approaches to Bayesian model
choice. We discuss here some issues arising from the authors' approach,
including prior influence, model assessment and criticism, and the meaning of
error in ABC.Comment: This is a comment on the recent paper by Ratmann, Andrieu, Wiuf, and
Richardson (PNAS, 106), submitted too late for PNAS to consider i
Computationally Efficient Simulation of Queues: The R Package queuecomputer
Large networks of queueing systems model important real-world systems such as
MapReduce clusters, web-servers, hospitals, call centers and airport passenger
terminals. To model such systems accurately, we must infer queueing parameters
from data. Unfortunately, for many queueing networks there is no clear way to
proceed with parameter inference from data. Approximate Bayesian computation
could offer a straightforward way to infer parameters for such networks if we
could simulate data quickly enough.
We present a computationally efficient method for simulating from a very
general set of queueing networks with the R package queuecomputer. Remarkable
speedups of more than 2 orders of magnitude are observed relative to the
popular DES packages simmer and simpy. We replicate output from these packages
to validate the package.
The package is modular and integrates well with the popular R package dplyr.
Complex queueing networks with tandem, parallel and fork/join topologies can
easily be built with these two packages together. We show how to use this
package with two examples: a call center and an airport terminal.Comment: Updated for queuecomputer_0.8.
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