36,418 research outputs found

    Prospects and problems in designing image oriented information systems

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    There are slowly maturing and growing about us today a number of techniques which are likely to have a very significant effect upon the implementation of information systems in the near future. One of these techniques is pictorial data handling and interpretation, which is a subclass of the general area called pattern recognition. Pictorial data processing first became volumetrically significant in the case of photographic output of synchrotron bubble chambers which now deliver several million photographs per year. More recently, a surge of interest has developed in automatic interpretation of biological, medical, and weather satellite pictorial data. The automatic scanning of microscopic slides for the purpose of identifying certain morphological characters is an example of a rather complex task in the area of biological/medical laboratory automation. Some new viewpoints have begun to emerge from the experience of grappling with large volume pictorial data handling problems.published or submitted for publicatio

    The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India

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    The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in developing countries. This paper proposes a theory of marginal reform of indirect taxes that recognises the presence of commodity tax evasion. Illustrative evidence from Indian data confirm the sensitivity of the Pareto improving direction of marginal tax changes to alternative a priori assumptions on commodity tax evasion. The theory of marginal reform of commodity taxes is, then, extended to propose a theory of marginal reform of audits and penalties, and several propositions are derived. The underlying theory of tax design is also extended to include income tax design and income tax evasion, and a framework is proposed to allow the simultaneous analyses of both forms of tax evasion, and study of their impact on the "optimal mix" of direct and indirect taxes.

    Finite Temperature and Density Effects in Planar Q.E.D

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    The behavior of finite temperature planar electrodynamics is investigated. We calculate the static as well as dynamic characteristic functions using real time formalism. The temperature and density dependence of dielectric and permeability functions, plasmon frequencies and their relation to the screening length is determined. The radiative correction to the fermion mass is also calculated. We also calculate the temperature dependence of the electron (anyon) magnetic moment. Our results for the gyromagnetic ratio go smoothly to the known result at zero temperature, g=2g=2, in accordance with the general expectation.Comment: 24 pages, LaTe

    Comment on "A note on the construction of the Ermakov-Lewis invariant"

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    We show that the basic results on the paper referred in the title [J. Phys. A: Math. Gen. v. 35 (2002) 5333-5345], concerning the derivation of the Ermakov invariant from Noether symmetry methods, are not new
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