598 research outputs found
On income tax avoidance: the case of Germany
In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude. --
Two Siblings with the Same Severe Form of 21-Hydroxylase Deficiency But Different Growth and Menstrual Cycle Patterns
Two siblings with the same severe form of 21-hydroxylase deficiency but different growth and menstrual cycle patterns
Congenital adrenal hyperplasia (CAH) is one of the most frequent autosomal recessive diseases in Europe. Treatment is a challenge for pediatric endocrinologists. Important parameters to judge the outcome are adult height and menstrual cycle. We report the follow-up from birth to adulthood of two Caucasian sisters with salt-wasting CAH due to the same mutation, homozygosity c.290-13A>G (I2 splice), in the 21-hydroxylase gene. Their adherence to treatment was excellent. Our objective was to distinguish the effects of treatment with hydrocortisone (HC) and fludrocortisone (FC) on final height (FH) from constitutional factors. The older girl (patient 1), who showed virilized genitalia Prader scale III-IV at birth, reached FH within familial target height at 18 years of age. Menarche occurred at the age of 15. Her menstrual cycles were always irregular. Total pubertal growth was normal (29 cm). She showed a growth pattern consistent with constitutional delay. The younger sister (patient 2) was born without masculinization of the genitalia after her mother was treated with dexamethasone starting in the fourth week of pregnancy. She reached FH at 16 years of age. Her adult height is slightly below familial target height. Menarche occurred at the age of 12.5, followed by regular menses. Total pubertal growth was normal (21 cm). The average dose of HC from birth to FH was 16.7 mg/m2 in patient 1 and 16.8 mg/m2 in patient 2. They received FC once a day in doses from 0.05 to 0.1 mg. Under such therapy, growth velocity was normal starting from the age of 2.5 years with an overall average of +0.2 SD in patient 1 and -0.1 SD in patient 2, androstenedione levels were always within normal age range. Similarly, BMI and blood pressure were always normal, no acne and no hirsutism ever appeared. In conclusion, two siblings with the same genetic form of 21-hydroxylase deficiency and excellent adherence to medication showed different growth and menstrual cycle patterns, rather related to constitutional factors than to underlying CAH. In addition, the second patient represents an example of successful in utero glucocorticoid treatment to prevent virilization of the external genitalia
Additivity of the mechanical properties of Al-Sn pseudoalloys
The influence of deformation on the mechanical properties of sintered Al-Sn composites was investigated. It was found that under compression test the strength of investigated materials is an additive value and determined by the rule of mixture. After processing by ECAP the strength of sintered Al-Sn composites increases by more than 2 times but remains additive value. During ECAP, the strengthening of the composites is caused by grinding of the grain structure of the aluminum matrix
Country-wide retrieval of forest structure from optical and SAR satellite imagery with deep ensembles
Monitoring and managing Earth’s forests in an informed manner is an important requirement for addressing challenges like biodiversity loss and climate change. While traditional in situ or aerial campaigns for forest assessments provide accurate data for analysis at regional level, scaling them to entire countries and beyond with high temporal resolution is hardly possible. In this work, we propose a method based on deep ensembles that densely estimates forest structure variables at country-scale with 10-m resolution, using freely available satellite imagery as input. Our method jointly transforms Sentinel-2 optical images and Sentinel-1 syntheticaperture radar images into maps of five different forest structure variables: 95th height percentile, mean height, density, Gini coefficient, and fractional cover. We train and test our model on reference data from 41 airborne laser scanning missions across Norway and demonstrate that it is able to generalize to unseen test regions, achieving normalized mean absolute errors between 11% and 15%, depending on the variable. Our work is also the first to propose a variant of so-called Bayesian deep learning to densely predict multiple forest structure variables with well-calibrated uncertainty estimates from satellite imagery. The uncertainty information increases the trustworthiness of the model and its suitability for downstream tasks that require reliable confidence estimates as a basis for decision making. We present an extensive set of experiments to validate the accuracy of the predicted maps as well as the quality of the predicted uncertainties. To demonstrate scalability, we provide Norway-wide maps for the five forest structure variables.publishedVersio
Global canopy height regression and uncertainty estimation from GEDI LIDAR waveforms with deep ensembles
NASA's Global Ecosystem Dynamics Investigation (GEDI) is a key climate mission whose goal is to advance our understanding of the role of forests in the global carbon cycle. While GEDI is the first space-based LIDAR explicitly optimized to measure vertical forest structure predictive of aboveground biomass, the accurate interpretation of this vast amount of waveform data across the broad range of observational and environmental conditions is challenging. Here, we present a novel supervised machine learning approach to interpret GEDI waveforms and regress canopy top height globally. We propose a probabilistic deep learning approach based on an ensemble of deep convolutional neural networks (CNN) to avoid the explicit modelling of unknown effects, such as atmospheric noise. The model learns to extract robust features that generalize to unseen geographical regions and, in addition, yields reliable estimates of predictive uncertainty. Ultimately, the global canopy top height estimates produced by our model have an expected RMSE of 2.7 m with low bias
- …