Financial evaluation of mental accounting

Mental accounting, defined as a set of cognitive processes that allows the organization of financial activities and facilitates money management; First of all, it helps people to compare the returns / incomes in return for their expenses and the costs to be incurred, and enables them to make decisions through a different mental account for the income tax or value added tax etc. they will pay in their investments. In the process of mental accounting, self-employed taxpayers may consider the correct declaration of tax, but they can also make different tax calculations, and even obtain information in consultation with their professionals. It is known that some professionals use mental accounting themselves by helping self-employed people fondly. It is impossible today to check whether mental accounting is related to tax knowledge, business and personality traits, and the degree of association with the intended tax behavior. The conclusions have been reached by a study in this regard; - While some taxpayers mentally separate taxes from turnover, others are not (integrators ) , - Where there are small differences in mental accounting between income tax and VAT, and, - Confirmatory factor analysis, tax information and mental accounting are different structures (Journal of Economic Psychology Nr. 70 , January 2019, P: 125-139). On the other hand, mental accounting is a strategy used in controlling personal spending, consumption, and investments as a cognitive set of operations in monitoring one's financial/financial business (=activity) and transactions. These are classified in mental accounts, meaning that individuals monitor all of their expenses separately and include the process of personal decision making, correction, control or abandonment of decisions. In particular, when multiple options are encountered, they are evaluated jointly-the results of different decisions are combined or evaluated separately. This depends on the emotional and intellectual structures of the person, along with the risk and expenditure criteria that the person undertakes. Because the decision is between sentimentality and thought, and results in rational-real or irrational-non-real results. In fact, they have a positive relationship with education, financial knowledge, money management and tax awareness in mental accounting. A consumer or investor/businessman in the decision process, including most accounting and Finance, Management Accounting, Financial Accounting and tax accounting are associated with, and are affected by them and affect them. These aspects are quite interesting.peer-reviewe

An off-shell formulation for internally gauged D=5, N=2 supergravity from superconformal methods

We use the superconformal method to construct a new formulation for pure off-shell D=5, N=2 Poincar\'e supergravity and present its internal gauging. The main difference between the traditional formulation and our new formulation is the choice of the Dilaton Weyl Multiplet as the background Weyl Multiplet and the choice of a Linear compensating Multiplet. We do not introduce an external vector multiplet to gauge the theory, but instead use the internal vector of the Dilaton Weyl Multiplet. We show that the corresponding on-shell theory is Einstein-Maxwell supergravity. We believe that this gauging method can be applied in more complicated scenarios such as the inclusion of off-shell higher derivative invariants.Comment: 25 pages, 1 figure, v3: Version appeared in JHE

Universality Classes of Scale Invariant Inflation

We investigate the inflationary implications of extensions of Poincare symmetry. The simplest constructions with local scale invariance lead to universal predictions: the spectral index is $n_s = 1-2/N$, in excellent agreement with Planck data, while the tensor-to-scalar ratio is determined by a free parameter to $r = 12 \alpha / N^2$. For the special value $\alpha=1$ one finds symmetry enhancement to the full conformal group. We show that these findings hold both for two-derivative scalar-tensor theories as well as higher-derivative gravity. Therefore scale invariance underlies a promising set of inflationary models.Comment: 6 pages, 1 figur

All Off-Shell R^2 Invariants in Five Dimensional N=2 Supergravity

We construct supersymmetric completions of various curvature squared terms in five dimensional supergravity with eight supercharges. Adopting the dilaton Weyl multiplet, we obtain the minimal off-shell supersymmetric Ricci scalar squared as well as all vector multiplets coupled curvature squared invariants. Since the minimal off-shell supersymmetric Riemann tensor squared and Gauss-Bonnet combination in the dilaton Weyl multiplet have been obtained before, both the minimal off-shell and the vector multiplets coupled curvature squared invariants in the dilation Weyl multiplet are complete. We also constructed an off-shell Ricci scalar squared invariant utilizing the standard Weyl multiplet. The supersymmetric Ricci scalar squared in the standard Weyl multiplet is coupled to n number of vector multiplets by construction, and it deforms the very special geometry. We found that in the supersymmetric AdS_5 vacuum, the very special geometry defined on the moduli space is modified in a simple way. Finally, we study the magnetic string and electric black hole solutions in the presence of supersymmetric Ricci scalar squared.Comment: 28 pages, v3: Typos Corrected, Version appeared in JHE

RnR^n Extension of Starobinsky Model in Old Minimal Supergravity

We provide a succinct way to construct the supersymmetric completion of $R^n$ $(n\ge3)$ in components using superconformal formulation of old minimal supergravity. As a consequence, we obtain the polynomial $f(R)$ supergravity extending the supersymmetric Starobinsky model to any higher power of $R$. The supersymmetric vacua in polynomial $f(R)$ supergravity are studied. We also present the $R^n$ extended Minimal Volkov-Akulov-Starobinsky Model.Comment: 18 pages, new section added on the dual model, typos fixed, references added, version appeared in CQ

Planck constraints on inflation in auxiliary vector modified f(R)f(R) theories

We show that the universal $\alpha$-attractor models of inflation can be realized by including an auxiliary vector field $A_{\mu}$ for the Starobinsky model with the Lagrangian $f(R)=R+R^2/(6M^2)$. If the same procedure is applied to general modified $f(R)$ theories in which the Ricci scalar $R$ is replaced by $R+A_{\mu} A^{\mu}+\beta \nabla_{\mu}A^{\mu}$ with constant $\beta$, we obtain the Brans-Dicke theory with a scalar potential and the Brans-Dicke parameter $\omega_{\rm BD}=\beta^2/4$. We also place observational constraints on inflationary models based on auxiliary vector modified $f(R)$ theories from the latest Planck measurements of the Cosmic Microwave Background (CMB) anisotropies in both temperature and polarization. In the modified Starobinsky model, we find that the parameter $\beta$ is constrained to be $\beta<25$ (68\,\%\,confidence level) from the bounds of the scalar spectral index and the tensor-to-scalar ratio.Comment: 10 pages, 3 figure

Galileons as the Scalar Analogue of General Relativity

We establish a correspondence between general relativity with diffeomorphism invariance and scalar field theories with Galilean invariance: notions such as the Levi-Civita connection and the Riemann tensor have a Galilean counterpart. This suggests Galilean theories as the unique nontrivial alternative to gauge theories (including general relativity). Moreover, it is shown that the requirement of first-order Palatini formalism uniquely determines the Galileon models with second-order field equations, similar to the Lovelock gravity theories. Possible extensions are discussed.Comment: 6 pages, v2: Version appeared in Phys. Rev.

Preemptive Edge Application Instantiation

Cloud-edge computing is a paradigm that brings servers physically closer to end-users, e.g., by co-locating servers and cellular towers. Cloud-edge computing can reduce latency and improve performance for mobile applications. For cloud-edge computing to deliver a superior user experience, the location of application instantiation is optimally selected to be close to the user. However, as a user moves, an initially optimal location becomes unsuitable. This disclosure describes techniques to predict the next possible edge zones for a cloud-edge application to maintain performance and service continuity as the mobile device moves. The techniques leverage factors such as mobility history, network characteristics, performance data, etc. to preemptively instantiate the application on predicted edge zones to ensure service continuity at a high performance and with low latency