The combined incidence of taxes and public expenditures in the Philippines

Incidence studies of fiscal policy in developing countries typically examine either the distribution of tax burdens or the incidence of public expenditures. But the central issue for policymakers is the combined or net incidence of fiscal activities. One reason that combined incidence studies are so rare is that they require detailed data on both taxation and public spending. The authors show that the net incidence of fiscal policy in a country with average data - the Philippines - can be estimated using a variety of data sources and tools, using simplifying assumptions. For 20 years, the Philippine economy has experienced a series of balance of payments crises triggered by fiscal crises. It has had an unsatisfactory record of poverty alleviation. The authors examine net fiscal incidence to find out how poverty will be affected by the rise in taxes and the cut in spending. They found that: 1) the incidence pattern of taxes is basically neutral. Contrary to expectations, indirect taxes are only slightly regressive; and 2) it is the pattern of expenditures that drives the combined incidence, which is progressive.Public Sector Economics&Finance,Environmental Economics&Policies,Health Systems Development&Reform,Economic Theory&Research,Health Economics&Finance,Environmental Economics&Policies,Public Sector Economics&Finance,Economic Theory&Research,Health Economics&Finance,Banks&Banking Reform

A Redesigned Benders Decomposition Approach for Large-Scale In-Transit Freight Consolidation Operations

The growth in online shopping and third party logistics has caused a revival of interest in finding optimal solutions to the large scale in-transit freight consolidation problem. Given the shipment date, size, origin, destination, and due dates of multiple shipments distributed over space and time, the problem requires determining when to consolidate some of these shipments into one shipment at an intermediate consolidation point so as to minimize shipping costs while satisfying the due date constraints. In this paper, we develop a mixed-integer programming formulation for a multi-period freight consolidation problem that involves multiple products, suppliers, and potential consolidation points. Benders decomposition is then used to replace a large number of integer freight-consolidation variables by a small number of continuous variables that reduces the size of the problem without impacting optimality. Our results show that Benders decomposition provides a significant scale-up in the performance of the solver. We demonstrate our approach using a large-scale case with more than 27.5 million variables and 9.2 million constraints

Design, Analysis and Optimization of Collapsible Steering Column

In the present scenario transportation has become an important parameter thus it requires the implementation of safety factors in the automobile at low cost which can be afforded even by a common man. Our project deals with the idea of implementing energy absorbing steering column in the car which helps to absorb the impact experienced by the driver during the time of collision at low cost. Energy Absorbing Steering Column (Collapsible steering column) is a kind of Steering Column which minimizes the injury of the driver during a car accident by collapse or breaking particular part of system. Up to now, Steering Column in Crash Analysis had no way to describe these \u27Collapse\u27 or \u27Slip\u27 by the Axial and Lateral Forces from driver. In this project, I have created a new Steering Column using a Detailed FE Model which can describe such collapse behavior. In this project, I have been modify rigid steering column of Maruti-Alto into collapsible steering column for to save human life during frontal impact

Water-pipe smoking and albuminuria: new dog with old tricks

Water-pipe (WP) smoking is on rise worldwide for the past few years, particularly among younger individuals. Growing evidence indicates that WP smoking is as harmful as cigarette smoking. To date, most of the research has focused on acute health effects of WP smoking, and evidence remains limited when it comes to chronic health effects in relation to long-term WP smoking. Therefore, the aim of this study was to examine the association between WP smoking and albuminuria in apparently healthy individuals. This analysis was conducted on data of a population-based cross-sectional study—the Urban Rural Chronic Diseases Study (URCDS). The study sample was recruited from three sites in Pakistan. Trained nurses carried out individual interviews and obtained the information on demographics, lifestyle factors, and past and current medical history. Measurements of complete blood count, lipid profile, fasting glucose level, and 24-hour albuminuria were also made by using blood and urine samples. Albumin excretion was classified into three categories using standard cut-offs: normal excretion, high-normal excretion and microalbuminuria. Multiple logistic regression models were used to examine the relationship between WP smoking and albuminuria. The final analysis included data from 1,626 health individuals, of which 829 (51.0%) were males and 797 (49.0%) females. Of 1,626 individuals, 267 (16.4%) were current WP smokers and 1,359 (83.6%) were non-WP smokers. WP smoking was significantly associated with high-normal albuminuria (OR = 2.33, 95% CI 1.68-3.22, p-value <0.001) and microalbuminuria (OR = 1.75, 95% CI 1.18-2.58, p-value 0.005) after adjustment for age, sex, BMI, social class, hypertension, and diabetes mellitus. WP smoking was significantly associated with high-normal albuminuria and microalbuminuria when analysis was stratified on hypertension and diabetes mellitus categories. WP smoking has a strong association with albuminuria in apparently healthy individuals. More research is warranted to evaluate the temporality of this association between WP smoking and albuminuria

Towards Automated Android App Collusion Detection

Android OS supports multiple communication methods between apps. This opens the possibility to carry out threats in a collaborative fashion, c.f. the Soundcomber example from 2011. In this paper we provide a concise definition of collusion and report on a number of automated detection approaches, developed in co-operation with Intel Security

Measurement of gut permeability using fluorescent tracer agent technology

Abstract The healthy gut restricts macromolecular and bacterial movement across tight junctions, while increased intestinal permeability accompanies many intestinal disorders. Dual sugar absorption tests, which measure intestinal permeability in humans, present challenges. Therefore, we asked if enterally administered fluorescent tracers could ascertain mucosal integrity, because transcutaneous measurement of differentially absorbed molecules could enable specimen-free evaluation of permeability. We induced small bowel injury in rats using high- (15 mg/kg), intermediate- (10 mg/kg), and low- (5 mg/kg) dose indomethacin. Then, we compared urinary ratios of enterally administered fluorescent tracers MB-402 and MB-301 to urinary ratios of sugar tracers lactulose and rhamnose. We also tested the ability of transcutaneous sensors to measure the ratios of absorbed fluorophores. Urinary fluorophore and sugar ratios reflect gut injury in an indomethacin dose dependent manner. The fluorophores generated smooth curvilinear ratio trajectories with wide dynamic ranges. The more chaotic sugar ratios had narrower dynamic ranges. Fluorophore ratios measured through the skin distinguished indomethacin-challenged from same day control rats. Enterally administered fluorophores can identify intestinal injury in a rat model. Fluorophore ratios are measureable through the skin, obviating drawbacks of dual sugar absorption tests. Pending validation, this technology should be considered for human use

Aerodynamics characteristics around simplified high speed train model under the effect of crosswinds

The aerodynamics problems of train commonly come when the flow pass through train body. The increasing speed of train to achieve highly technology demands has led to increase the forces and moments and increase sensitivity of train stability and may cause the train to overturn. In this paper, two prisms arranged in tandem represent a simplified model of high speed train are performed at different yaw angle ranging from 0° to 90° by using the unsteady Reynolds- Averaged Navier Stokes (URANS) equation combined with k-ω SST turbulence model. The Reynolds number is 3.14x105based on height of the train and the free stream velocity. The aerodynamic quantities such as the side force, lift force and drag force coefficient show a similar trend where the forces increase with the yaw angle until a certain critical yaw angle before start to decrease till the yaw angle of 90°. The flow structure around the train under the effect of crosswind is visualized. The vorticiticy start to form from the nose and slowly drifts away further towards the trailing edge. The two-dimensional mean streamlines on the cross-section of train at different yaw angle show that the size of vortex increase as the yaw angle increase. Time averaged pressure contour plotted on the cross section along x-axis show the variation of region between high pressure and low pressure region on the leeward and windward side of the train model that may cause train to overturn. © 2006-2017 Asian Research Publishing Network (ARPN)

Aerodynamics characteristics around simplified high speed train model under the effect of crosswinds

The aerodynamics problems of train commonly come when the flow pass through train body. The increasing speed of train to achieve highly technology demands has led to increase the forces and moments and increase sensitivity of train stability and may cause the train to overturn. In this paper, two prisms arranged in tandem represent a simplified model of high speed train are performed at different yaw angle ranging from 0° to 90° by using the unsteady Reynolds- Averaged Navier Stokes (URANS) equation combined with k-ω SST turbulence model. The Reynolds number is 3.14x105based on height of the train and the free stream velocity. The aerodynamic quantities such as the side force, lift force and drag force coefficient show a similar trend where the forces increase with the yaw angle until a certain critical yaw angle before start to decrease till the yaw angle of 90°. The flow structure around the train under the effect of crosswind is visualized. The vorticiticy start to form from the nose and slowly drifts away further towards the trailing edge. The two-dimensional mean streamlines on the cross-section of train at different yaw angle show that the size of vortex increase as the yaw angle increase. Time averaged pressure contour plotted on the cross section along x-axis show the variation of region between high pressure and low pressure region on the leeward and windward side of the train model that may cause train to overturn. © 2006-2017 Asian Research Publishing Network (ARPN)