552 research outputs found

    Data science for assessing possible tax income manipulation: The case of Italy

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    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

    Productivity and economic evaluation of Willow (Salix alba L.) based silvopastoral agroforestry system in Kashmir valley

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    Performance of two fodder crops namely, sorghum (Sorghum vulgare L.) and maize (Zea mays L.) was investigated with Willow (Salix alba L.) to evaluate productivity and economics of the silvopastoral agroforestry system in Kashmir valley. The experiment was laid out by planting two year old willows at 2.0m × 2.0m spacing and dividing the main plot into sub-plots of size 8m × 2m each with 5 replications in randomized block design (RDB). The intercrops of sorghum and maize were maintained at 20cm × 10 cm spacing and supplied with recommended doses of fertilizers. The economics of the willow plantation intercropped with fodder crops was compared with sole willow farming by the benefit-cost ratio and net present worth. The study revealed the differential behaviour of Salix alba regarding growth parameters (height, diameter and girth) by different intercrops and various fodder intercrops with respect to yield, above ground biomass, dry matter production and soil nutrient status (pH, organic carbon, available nitrogen, phosphorus and potassium). The willow based silvopastoral system was estimated to have benefit-cost ratio of 2.71 with maize and 2.68 with sorghum, while as sole crop the willows accrued a benefit-cost ratio of 2.66. The study is useful in discovering growth of willows, productivity of fodder crops and soil nutrient status under various silvopastoral agroforestry systems for maximizing economic gains. The findings envisaged evidences in favour of adopting willow based silvopastoral agroforestry instead of sole tree farming and the knowledge of interactions will be helpful in proper management of the system for sustained multiple productions

    Law of the leading digits and the ideological struggle for numbers

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    Benford's law states that the occurrence of significant digits in many data sets is not uniform but tends to follow a logarithmic distribution such that the smaller digits appear as first significant digits more frequently than the larger ones. We investigate here numerical data on the country-wise adherent distribution of seven major world religions i.e. Christianity, Islam, Buddhism, Hinduism, Sikhism, Judaism and Baha'ism to see if the proportion of the leading digits occurring in the distribution conforms to Benford's law. We find that the adherent data of all the religions, except Christianity, excellently does conform to Benford's law. Furthermore, unlike the adherent data on Christianity, the significant digit distribution of the three major Christian denominations i.e. Catholicism, Protestantism and Orthodoxy obeys the law. Thus in spite of their complexity general laws can be established for the evolution of the religious groups.Comment: 11 pages, 11 figures, 3 tables, title changed to "The law of the leading digits and the world religions" for journal version in publicatio

    Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

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    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 to tax evasion. Some hypothesis for the found conformity is presented.Comment: 18 pages, 5 tables, 4 figures, 61 references, To appear in European Physical Journal

    Backward pion-nucleon scattering

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    A global analysis of the world data on differential cross sections and polarization asymmetries of backward pion-nucleon scattering for invariant collision energies above 3 GeV is performed in a Regge model. Including the NαN_\alpha, NγN_\gamma, Δδ\Delta_\delta and Δβ\Delta_\beta trajectories, we reproduce both angular distributions and polarization data for small values of the Mandelstam variable uu, in contrast to previous analyses. The model amplitude is used to obtain evidence for baryon resonances with mass below 3 GeV. Our analysis suggests a G39G_{39} resonance with a mass of 2.83 GeV as member of the Δβ\Delta_{\beta} trajectory from the corresponding Chew-Frautschi plot.Comment: 12 pages, 16 figure

    Search for direct production of charginos and neutralinos in events with three leptons and missing transverse momentum in √s = 7 TeV pp collisions with the ATLAS detector

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    A search for the direct production of charginos and neutralinos in final states with three electrons or muons and missing transverse momentum is presented. The analysis is based on 4.7 fb−1 of proton–proton collision data delivered by the Large Hadron Collider and recorded with the ATLAS detector. Observations are consistent with Standard Model expectations in three signal regions that are either depleted or enriched in Z-boson decays. Upper limits at 95% confidence level are set in R-parity conserving phenomenological minimal supersymmetric models and in simplified models, significantly extending previous results

    Jet size dependence of single jet suppression in lead-lead collisions at sqrt(s(NN)) = 2.76 TeV with the ATLAS detector at the LHC

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    Measurements of inclusive jet suppression in heavy ion collisions at the LHC provide direct sensitivity to the physics of jet quenching. In a sample of lead-lead collisions at sqrt(s) = 2.76 TeV corresponding to an integrated luminosity of approximately 7 inverse microbarns, ATLAS has measured jets with a calorimeter over the pseudorapidity interval |eta| < 2.1 and over the transverse momentum range 38 < pT < 210 GeV. Jets were reconstructed using the anti-kt algorithm with values for the distance parameter that determines the nominal jet radius of R = 0.2, 0.3, 0.4 and 0.5. The centrality dependence of the jet yield is characterized by the jet "central-to-peripheral ratio," Rcp. Jet production is found to be suppressed by approximately a factor of two in the 10% most central collisions relative to peripheral collisions. Rcp varies smoothly with centrality as characterized by the number of participating nucleons. The observed suppression is only weakly dependent on jet radius and transverse momentum. These results provide the first direct measurement of inclusive jet suppression in heavy ion collisions and complement previous measurements of dijet transverse energy imbalance at the LHC.Comment: 15 pages plus author list (30 pages total), 8 figures, 2 tables, submitted to Physics Letters B. All figures including auxiliary figures are available at http://atlas.web.cern.ch/Atlas/GROUPS/PHYSICS/PAPERS/HION-2011-02

    Measurement of the polarisation of W bosons produced with large transverse momentum in pp collisions at sqrt(s) = 7 TeV with the ATLAS experiment

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    This paper describes an analysis of the angular distribution of W->enu and W->munu decays, using data from pp collisions at sqrt(s) = 7 TeV recorded with the ATLAS detector at the LHC in 2010, corresponding to an integrated luminosity of about 35 pb^-1. Using the decay lepton transverse momentum and the missing transverse energy, the W decay angular distribution projected onto the transverse plane is obtained and analysed in terms of helicity fractions f0, fL and fR over two ranges of W transverse momentum (ptw): 35 < ptw < 50 GeV and ptw > 50 GeV. Good agreement is found with theoretical predictions. For ptw > 50 GeV, the values of f0 and fL-fR, averaged over charge and lepton flavour, are measured to be : f0 = 0.127 +/- 0.030 +/- 0.108 and fL-fR = 0.252 +/- 0.017 +/- 0.030, where the first uncertainties are statistical, and the second include all systematic effects.Comment: 19 pages plus author list (34 pages total), 9 figures, 11 tables, revised author list, matches European Journal of Physics C versio

    Observation of a new chi_b state in radiative transitions to Upsilon(1S) and Upsilon(2S) at ATLAS

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    The chi_b(nP) quarkonium states are produced in proton-proton collisions at the Large Hadron Collider (LHC) at sqrt(s) = 7 TeV and recorded by the ATLAS detector. Using a data sample corresponding to an integrated luminosity of 4.4 fb^-1, these states are reconstructed through their radiative decays to Upsilon(1S,2S) with Upsilon->mu+mu-. In addition to the mass peaks corresponding to the decay modes chi_b(1P,2P)->Upsilon(1S)gamma, a new structure centered at a mass of 10.530+/-0.005 (stat.)+/-0.009 (syst.) GeV is also observed, in both the Upsilon(1S)gamma and Upsilon(2S)gamma decay modes. This is interpreted as the chi_b(3P) system.Comment: 5 pages plus author list (18 pages total), 2 figures, 1 table, corrected author list, matches final version in Physical Review Letter

    Search for displaced vertices arising from decays of new heavy particles in 7 TeV pp collisions at ATLAS

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    We present the results of a search for new, heavy particles that decay at a significant distance from their production point into a final state containing charged hadrons in association with a high-momentum muon. The search is conducted in a pp-collision data sample with a center-of-mass energy of 7 TeV and an integrated luminosity of 33 pb^-1 collected in 2010 by the ATLAS detector operating at the Large Hadron Collider. Production of such particles is expected in various scenarios of physics beyond the standard model. We observe no signal and place limits on the production cross-section of supersymmetric particles in an R-parity-violating scenario as a function of the neutralino lifetime. Limits are presented for different squark and neutralino masses, enabling extension of the limits to a variety of other models.Comment: 8 pages plus author list (20 pages total), 8 figures, 1 table, final version to appear in Physics Letters
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