10,030 research outputs found
Data science for assessing possible tax income manipulation: The case of Italy
This paper explores a real-world fundamental theme under a data science perspective. It specifically discusses whether fraud or manipulation can be observed in and from municipality income tax size distributions, through their aggregation from citizen fiscal reports. The study case pertains to official data obtained from the Italian Ministry of Economics and Finance over the period 2007–2011. All Italian (20) regions are considered. The considered data science approach concretizes in the adoption of the Benford first digit law as quantitative tool. Marked disparities are found, - for several regions, leading to unexpected “conclusions”. The most eye browsing regions are not the expected ones according to classical imagination about Italy financial shadow matters
Data on the annual aggregated income taxes of the Italian municipalities over the quinquennium 2007–2011
This dataset contains the annual aggregated income taxes of all the Italian municipalities over the years 2007-2011. Data are clustered over the Italian regions and provinces. The source of the data is the Italian Ministry of Economics and Finance. The administrative variations in Italy over the quinquennium have been taken into account. Data are useful to understand the economic structure of Italy at the microscopic level of municipalities. They can serve also for making comparisons between economical aspects and other features of the Italian cities
Benford’s law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions
The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or
not with Benford’s law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored
than those with larger digits. This is done in anticipation that large deviations from Benford’s law will be found in view of tax evasion supposedly being widespread
across Italy. Contrary to expectations, we show that the overall tax income data for all these years is in excellent agreement with Benford’s law. Furthermore, we also
analyze the data of Calabria, Campania and Sicily, the three Italian regions known for strong presence of mafia, to see if there are any marked deviations from Benford’s
law. Again, we find that all yearly data sets for Calabria and Sicily agree with Benford’s law whereas only the 2007 and 2008 yearly data show departures from the law for Campania. These results are again surprising in view of underground
and illegal nature of economic activities of mafia which significantly contribute totax evasion. Some hypothesis for the found conformity is presented
Economic Impact of North Dakota Laws that Permit Delayed or Partial Repayment of Agricultural Debt ďż˝ July 1, 1986
Agricultural Finance,
Measuring measurement--disturbance relationships with weak values
Using formal definitions for measurement precision {\epsilon} and disturbance
(measurement backaction) {\eta}, Ozawa [Phys. Rev. A 67, 042105 (2003)] has
shown that Heisenberg's claimed relation between these quantities is false in
general. Here we show that the quantities introduced by Ozawa can be determined
experimentally, using no prior knowledge of the measurement under investigation
--- both quantities correspond to the root-mean-squared difference given by a
weak-valued probability distribution. We propose a simple three-qubit
experiment which would illustrate the failure of Heisenberg's
measurement--disturbance relation, and the validity of an alternative relation
proposed by Ozawa
Conotoxins: structure, therapeutic potential and pharmacological applications.
Cone snails, also known as marine gastropods, from Conus genus produce in their venom a diverse range of small pharmacologically active structured peptides called conotoxins. The cone snail venoms are widely unexplored arsenal of toxins with therapeutic and pharmacological potential, making them a treasure trove of ligands and peptidic drug leads. Conotoxins are small disulfide bonded peptides, which act as remarkable selective inhibitors and modulators of ion channels (calcium, sodium, potassium), nicotinic acetylcholine receptors, noradrenaline transporters, N-methyl-D-aspartate receptors, and neurotensin receptors. They are highly potent and specific against several neuronal targets making them valuable as research tools, drug leads and even therapeutics. In this review, we discuss their gene superfamily classification, nomenclature, post-translational modification, structural framework, pharmacology and medical applications of the active conopeptides. We aim to give an overview of their structure and therapeutic potential. Understanding these aspects of conopeptides will help in designing more specific peptidic analogues
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Dynamic multifactor hubs interact transiently with sites of active transcription in Drosophila embryos.
The regulation of transcription requires the coordination of numerous activities on DNA, yet how transcription factors mediate these activities remains poorly understood. Here, we use lattice light-sheet microscopy to integrate single-molecule and high-speed 4D imaging in developing Drosophila embryos to study the nuclear organization and interactions of the key transcription factors Zelda and Bicoid. In contrast to previous studies suggesting stable, cooperative binding, we show that both factors interact with DNA with surprisingly high off-rates. We find that both factors form dynamic subnuclear hubs, and that Bicoid binding is enriched within Zelda hubs. Remarkably, these hubs are both short lived and interact only transiently with sites of active Bicoid-dependent transcription. Based on our observations, we hypothesize that, beyond simply forming bridges between DNA and the transcription machinery, transcription factors can organize other proteins into hubs that transiently drive multiple activities at their gene targets.Editorial noteThis article has been through an editorial process in which the authors decide how to respond to the issues raised during peer review. The Reviewing Editor's assessment is that all the issues have been addressed (see decision letter)
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