331 research outputs found

    Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás = Tax morale and tax system: social preferences and bounded rationality

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    Az adócsalásnak egy olyan modellcsaládját vizsgáljuk, ahol az egykulcsos adó kizárólag a közjavakat finanszírozza. Két megközelítés összehasonlítására összpontosítunk. Az elsőben minden dolgozó jövedelme azonos, és ebből minden évben annyit vall be, amennyi maximalizálja a nála maradó jövedelemből fedezhető fogyasztás nyújtotta hasznosság és a jövedelembevallásból fakadó hasznosság összegét. A második hasznosság három tényező szorzata: a dolgozó exogén adómorálja, a környezetében előző évben megfigyelt átlagos jövedelembevallás és saját bevallásából fakadó endogén hasznossága. A második megközelítésben az ágensek egyszerű heurisztikus szabályok szerint cselekszenek. Míg az optimalizáló modellben hagyományos Laffer-görbékkel találkozunk, addig a heurisztikán alapuló modellekben (lineárisan) növekvő Laffer-görbék jönnek létre. E különbség oka, hogy a heurisztikán alapuló modellben egy sajátos viselkedésfajta jelentkezik: számos ágens ingatag helyzetbe kerül, amelyben altruizmus és önzés között ingadozik. ________ The authors study a family of models of tax evasion, where a flat-rate tax only finances the provision of public goods and audits and wage differences are ne-glected. The paper focuses on comparing two modelling approaches. The first is based on optimizing agents, endowed with social preferences, their utility being the sum of private consumption and moral utility. The second approach involves agents acting according to simple heuristics. While the traditionally shaped Laffer curves are encountered in the optimizing model, the heuristics models exhibit (linearly) increasing Laffer curves. This difference is related to a peculiar type of behaviour: within the agent-based approach lurk a number of agents in a moral state of limbo, alternating between altruism and selfishness

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    Endocannabinoid signaling modulates neurons of the pedunculopontine nucleus (PPN) via astrocytes.

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    The pedunculopontine nucleus (PPN) is known as the cholinergic part of the reticular activating system (RAS) and it plays an important role in transitions of slow-wave sleep to REM sleep and wakefulness. Although both exogenous and endocannabinoids affect sleep, the mechanism of endocannabinoid neuromodulation has not been characterized at cellular level in the PPN. In this paper, we demonstrate that both neurons and glial cells from the PPN respond to cannabinoid type 1 (CB1) receptor agonists. The neuronal response can be depolarization or hyperpolarization, while astrocytes exhibit more frequent calcium waves. All these effects are absent in CB1 gene-deficient mice. Blockade of the fast synaptic neurotransmission or neuronal action potential firing does not change the effect on the neuronal membrane potential significantly, while inhibition of astrocytic calcium waves by thapsigargin diminishes the response. Inhibition of group I metabotropic glutamate receptors (mGluRs) abolishes hyperpolarization, whereas blockade of group II mGluRs prevents depolarization. Initially active neurons and glial cells display weaker responses partially due to the increased endocannabinoid tone in their environment. Taken together, we propose that cannabinoid receptor stimulation modulates PPN neuronal activity in the following manner: active neurons may elicit calcium waves in astrocytes via endogenous CB1 receptor agonists. Astrocytes in turn release glutamate that activates different metabotropic glutamate receptors of neurons and modulate PPN neuronal activity

    Origin of red clays around Miskolc (North Hungary)

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    During the geological mapping of the northern foreland of the Biikk Mountains red clay occurrences were identified by the Department of Mineralogy and Geology, University of Debrecen. Red clays are underlain by Triassic limestone and Miocene, mainly Sarmatian siliciclastic sediments containing tuffaceous bentonites. Based on the sedimentological (grain-size distribution), mineralogical (micromineralogy, X-ray diffraction, thermal analysis) and major element geochemical (ICP-OES) examinations, it can be established that the studied red clays belong to the less weathered, so-called „reddish clay" type. Montmorillonite prevails among clay minerals, while kaolinite is subordinate. Considering the strong sedimentological and mineralogical similarity with the underlying Miocene sediments, the red clays were probably originated by the weathering of the Miocene sediments under a moderately warm and dry climate. Taking lithostratigraphic features into account, the examined red clays can be classified as members of the Pliocene-Pleistocene Tengelic or Kerecsend Red Clay Formation

    Jelentések gyakoriságának vizsgálata a Magyar WordNet-ben

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    A WordNet strukturális felépítését és a Google keresprogram szolgáltatásait felhasználva olyan kísérletet hajtottunk végre, amely vizsgálja a WordNetben elforduló szavak jelentéseinek gyakoriságát. A vizsgált szó jelentéseit a hiponímia – hipernímia relációkban lév synsetek felhasználásával különbözteti meg (kiegészíti ezekkel a szavakkal a kereskifejezést) és tárolja a Google által visszaadott becsült elfordulási számot. A megkülönböztetés eredményeképpen megállapítható, hogy egy adott jelentés relatív gyakorisága az összes jelentés elfordulására nézve. A kísérlet eredményeit összehasonlítottuk a SZTE Informatikai Tanszékcsoport által épített WSD korpuszban található jelentésgyakoriságokkal. E munkálatok fontos szerepet töltenek be egy magyar nyelv jelentés-egyértelmsít szoftver készítésében

    On the generalization of Erdos-Vincze’s theorem about the approximation of regular triangles by polyellipses in the plane

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    A polyellipse is a curve in the Euclidean plane all of whose points have the same sum of distances from finitely many given points (focuses). The classical version of Erdos-Vincze’s theorem states that regular triangles can not be presented as the Hausdorff limit of polyellipses even if the number of the focuses can be arbitrary large. In other words, the topological closure of the set of polyellipses with respect to the Hausdorff distance does not contain any regular triangle, and we have a negative answer to the problem posed by E. Vázsonyi (Weissfeld) about the approximation of closed convex plane curves by polyellipses. It is the additive version of the approximation of simple closed plane curves by polynomial lemniscates all of whose points have the same product of distances from finitely many given points (focuses). Here we are going to generalize the classical version of Erdos-Vincze’s theorem for regular polygons in the plane. We will conclude that the error of the approximation tends to zero as the number of the vertices of the regular polygon tends to the infinity. The decreasing tendency of the approximation error gives the idea to construct curves in the topological closure of the set of polyellipses. If we use integration to compute the average distance of a point from a given (focal) set in the plane, then the curves all of whose points have the same average distance from the focal set can be given as the Hausdorff limit of polyellipses corresponding to partial sums. Keywords: Polyellipses, Hausdorff distance, Generalized conics MSC: 51M0
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