Analyzing the impact of GST on tax revenue in India : the tax buoyancy approach

Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced VAT and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.peer-reviewe

Analysing the impact of GST on tax revenue in India : the tax buoyancy Approach

Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.peer-reviewe

Spatial distribution of solid waste disposal sites in Allahabad city, Uttar Pradesh, India using GIS approach

The present investigation was conducted to study the spatial distribution of solid waste disposal sites in Allahabad city, Uttar Pradesh, India using GIS approach. In this investigation site determination for the transfer of strong waste is performed utilizing geographical information system (GIS), the analytical hierarchy process (AHP), and remote detecting strategies for the Allahabad city. In GIS, every single possible prerequisite are at first indicated, spatial information coordinated and overlaid and in view of the last yield got appropriate naturally kindhearted destinations for squander transfer are recognized. Analytical hierarchy process give a deliberate way to deal with evaluating and incorporating the effects of different variables, including a few levels for surveying and coordinating the effects of different components, including a few levels dependent and free, qualitative and quantitative data. Remote Sensing pictures and Survey of India topomaps were utilized to extricate data on badlands and other lands utilize highlights, geography, hydro-geomorphology, seepage, street systems and slant of the region. Various tools and software’s were used for the study like Arc GIS 10.1 LIS III image, SRTM DATA, ERDAS imagine etc. The results of the present study indicated that maps of land use cover/land use change/ satellite imageries and GIS tool were benefited for characterizing appropriate plans and methodologies for effective solid waste management plan in metropolitan cities. Therefore, GIS tools, satellite imageries, maps must be considered for the implementation of solid waste management policies

Algebraic Independence over Positive Characteristic: New Criterion and Applications to Locally Low Algebraic Rank Circuits

The motivation for this work comes from two problems--test algebraic independence of arithmetic circuits over a field of small characteristic, and generalize the structural property of algebraic dependence used by (Kumar, Saraf CCC\u2716) to arbitrary fields. It is known that in the case of zero, or large characteristic, using a classical criterion based on the Jacobian, we get a randomized poly-time algorithm to test algebraic independence. Over small characteristic, the Jacobian criterion fails and there is no subexponential time algorithm known. This problem could well be conjectured to be in RP, but the current best algorithm puts it in NP^#P (Mittmann, Saxena, Scheiblechner Trans.AMS\u2714). Currently, even the case of two bivariate circuits over F_2 is open. We come up with a natural generalization of Jacobian criterion, that works over all characteristic. The new criterion is efficient if the underlying inseparable degree is promised to be a constant. This is a modest step towards the open question of fast independence testing, over finite fields, posed in (Dvir, Gabizon, Wigderson FOCS\u2707). In a set of linearly dependent polynomials, any polynomial can be written as a linear combination of the polynomials forming a basis. The analogous property for algebraic dependence is false, but a property approximately in that spirit is named as ``functional dependence\u27\u27 in (Kumar, Saraf CCC\u2716) and proved for zero or large characteristic. We show that functional dependence holds for arbitrary fields, thereby answering the open questions in (Kumar, Saraf CCC\u2716). Following them we use the functional dependence lemma to prove the first exponential lower bound for locally low algebraic rank circuits for arbitrary fields (a model that strongly generalizes homogeneous depth-4 circuits). We also recover their quasipoly-time hitting-set for such models, for fields of characteristic smaller than the ones known before. Our results show that approximate functional dependence is indeed a more fundamental concept than the Jacobian as it is field independent. We achieve the former by first picking a ``good\u27\u27 transcendence basis, then translating the circuits by new variables, and finally approximating them by truncating higher degree monomials. We give a tight analysis of the ``degree\u27\u27 of approximation needed in the criterion. To get the locally low algebraic rank circuit applications we follow the known shifted partial derivative based methods

Modeling of Six Pulse Voltage Source Inverter based STATCOM with PWM and Conventional Triggering

In the present study, a six pulse inverter is triggered using conventional sequential and pulse width modulation (PWM) technique simultaneously for comparing their results. FACTS devices such as STATCOM are the most emerging areas in today’s power system. This STATCOM is a power electronic based converter circuit in which inverter circuit is fabricated for the purpose of voltage control and reactive power compensation through its current flow. A six pulse inverter is developed that can be generalized for developing any number of multiple of six pulse inverters by cascading them in parallel using transformers connection. Voltage source Inverter (VSI) is the most commonly used inverter that can be modeled for electrical system based studies. A methodology is presented to trigger the STATCOM inverter circuit using conventional and PWM techniques, and then the results are compared using MATLAB Simulink mode

Spasticity Outcome Tools in Traumatic Complete Spinal Cord Injury

Objective: To evaluate spasticity in patients of complete motor complete spinal cord injury using M.A.S ,SCATS and PSFS tools of spasticity and assessing their correlation. Design:  Observational cross-sectional study. Setting:  In-patient rehabilitation ward. Participants: 50 individuals of chronic (≥ 1 year trauma) motor complete SCI were classified into mild (n=16), moderate (n=11), and severe (n=23) spastic groups; based on their lower limb extensor muscle group spasticity score using a Modified Ashworth Scale (M.A.S), Spinal cord assessment tool for spastic reflexes(SCATS) and Penn spasm frequency scale (PSFS).  Main Outcome Measures: The proportion of cases in mild, moderate, severe spastic groups, mean MAS score, mean SCATS Score and PSFS Score were evaluated and were compared between the groups with different grades of spasticity. Results:  The mean M.A.S score among the study group was 3.71±1.60. The mean SCAT ankle clonus score, flexor spasm score and extensor spasm score were 1.55±1.05, 1.36±0.81 and 1.22±0.76 respectively (P<0.001S).The mean PSFS (frequency) score and mean PSFS (severity) score was 1.78±0.84 and 1.56±0.70 respectively( P<0.001S). All the three spasticity  outcome tools were found to be significantly associated with the type of spasticity (P≤0.001).A significant positive correlation was observed between M.A.S score and the mean PSFS (FREQ; r = 0.856) score and PSFS (SEV; r = 0.818) score and the mean SCAT score(r=0.913).  Conclusion: All three spasticity outcome tools M.A.S, PSFS and SCATS are acceptable as well as feasible, inherit good clinical utility and correlate significantly with the severity of spasticity. Significant correlations were observed between SCATS score and PSFS score with the M.A.S score. No single outcome measure can reflect the multidimensional nature of spasticity; hence a battery of tests should be applied to measure spasticity to plan antispasmodic treatment in such patients. Keywords: Spinal cord injury, Spasticity, Modified Ashworth score, Spinal cord assessment tool for spastic reflexes, Penn spasm frequency scale

Unusual CT and MR Imaging Characteristics of Splenic Lymphoma

Lymphoma is the most common malignancy of the spleen. The imaging features of splenic lymphoma are nonspecific and mostly lymphomas present as a diffusely enlarged spleen. Focal lesions are described but remain of low density or intensity on CT or MRI, respectively. We describe a histologically proven case of splenic lymphoma that showed an atypical hyperdense/hyperenhancing appearance on imaging suspicious for a vascular pathology. To the best of our knowledge and based on review of English literature, such an appearance of splenic lymphoma is extremely unusual and rare

Algebraic Branching Programs, Border Complexity, and Tangent Spaces

Nisan showed in 1991 that the width of a smallest noncommutative single-(source,sink) algebraic branching program (ABP) to compute a noncommutative polynomial is given by the ranks of specific matrices. This means that the set of noncommutative polynomials with ABP width complexity at most $k$ is Zariski-closed, an important property in geometric complexity theory. It follows that approximations cannot help to reduce the required ABP width. It was mentioned by Forbes that this result would probably break when going from single-(source,sink) ABPs to trace ABPs. We prove that this is correct. Moreover, we study the commutative monotone setting and prove a result similar to Nisan, but concerning the analytic closure. We observe the same behavior here: The set of polynomials with ABP width complexity at most $k$ is closed for single-(source,sink) ABPs and not closed for trace ABPs. The proofs reveal an intriguing connection between tangent spaces and the vector space of flows on the ABP. We close with additional observations on VQP and the closure of VNP which allows us to establish a separation between the two classes

ASSESSMENT OF FEASIBILITY AND COMPLICATIONS OF LAPAROSCOPIC CHOLECYSTECTOMY IN CIRRHOTIC PATIENTS

Abstract :Introduction: From the era of absolute contraindication to the phase of preferred treatment, the technique of laparoscopic cholecystectomy advances with time. Here, we report our experience of laparoscopic cholecystectomy in 20 patients of liver cirrhosis. In our institute, laparoscopic cholecystectomy is the preferred choice for cholelithiasis in cirrhotic patient.Methods: In last 2 years, 180 laparoscopic cholecystectomies were performed and 20 patients were cirrhotic. Their data analyzed retrospectively in terms of preoperative optimization, operative technique and results.Results: Laparoscopic cholecystectomy was completed successfully in 19 patients and one was converted to open. Mean operative time was 54 minutes. No additional port was required in all cases. Calot's first dissection was performed in 18 patients and fundus first technique was used in 2 patients due to unclear anatomy. Liver bed bleeding was present in 16 patients, which was controlled effectively. Subhepatic drain was placed in 12 patients. There was no mortality. Morbidity  in two patients was worsening of ascites in one; and incisional hernia in other patient which was converted to open. Port site complications were not noted in any patient and there was no evidence of intraabdominal bleeding or bile leak postoperatively. Blood and component transfusion was required in 2 patients. Average length of hospital stay was 4.8 days.Conclusion: Though laparoscopic cholecystectomy may be difficult in cirrhotic patients but it is feasible and relatively safe. It offers many advantages in cirrhotic patients and associated with low morbidity when compared with open surgery.Keywords: cirrhosis, laparoscopic cholecystectomy, difficult cholecystectom