The Discriminant Analysis Used by the IRS to Predict Profitable Individual Tax Return Audits

This paper discusses past and current methods the IRS uses to determine which individual income tax returns to audit. The IRS currently uses the discriminant function to give all individual tax returns two scores; one based on whether it should be audited or not and one based on if the return is likely to have unreported income. The discriminant function is determined by the IRS’s National Research Program, which takes a sample of returns and ensures their accuracy. Previously, the function was determined by the IRS’s Taxpayer Compliance Measurement Program. However, this was too burdensome and time consuming for taxpayers. The data mining techniques of decision trees, regression, and neural networks were researched to determine if the IRS should change its method. Unfortunately IRS tax data were not obtainable due to their confidentiality; therefore credit data from a German bank was used to compare discriminant analysis results to the three new methods. All of the methods were run to predict creditworthiness and were compared based on misclassification rates. The neural network had the best classification rate closely followed by regression, the decision tree, and then discriminant analysis. Since this comparison is not based on IRS tax data, no conclusion can be made whether the IRS should change its method or not, but because all methods had very close classification rates, it would be worthwhile for the IRS to look into them

The reflections of the life of Hugo in his writings

Thesis (M.A.)--Boston Universit

Role of School-Based Health Centers Under Universal Coverage for Children and Youth in California: Issues and Options

Examines challenges of and provides suggestions for a universal model of health care delivery for all children and youth in California. Addresses the role of schools, school-based health centers, and their partners

Input noise approximation in tracker modeling

The validity of approximating random Gaussian distributed inputs used in human response modeling by sums of discrete sine waves is studied. An ideal rectangular power density spectrum is simulated using both filtered Gaussian white noise and sums-of-discrete sine waves with three different input cutoff frequencies in the same compensatory tracking task. Resulting normalized tracking error and quality operator observations are used to investigate apparent discrepancies in human operator characteristics. Results show that discrete and continuous input tracking data compare favorable when the power in the crossover region is taken into account

Recoiling black holes: prospects for detection and implications of spin alignment

Supermassive black hole (BH) mergers produce powerful gravitational wave (GW) emission. Asymmetry in this emission imparts a recoil kick to the merged BH, which can eject the BH from its host galaxy altogether. Recoiling BHs could be observed as offset active galactic nuclei (AGN). Several candidates have been identified, but systematic searches have been hampered by large uncertainties regarding their observability. By extracting merging BHs and host galaxy properties from the Illustris cosmological simulations, we have developed a comprehensive model for recoiling AGN. Here, for the first time, we model the effects of BH spin alignment and recoil dynamics based on the gas-richness of host galaxies. We predict that if BH spins are not highly aligned, seeing-limited observations could resolve offset AGN, making them promising targets for all-sky surveys. For randomly-oriented spins, less than about 10 spatially-offset AGN may be detectable in HST-COSMOS, and > 10^3 could be found with Pan-STARRS, LSST, Euclid, and WFIRST. Nearly a thousand velocity-offset AGN are predicted within the SDSS footprint; the rarity of large broad-line offsets among SDSS quasars is likely due in part to selection effects but suggests that spin alignment plays a role in suppressing recoils. Nonetheless, in our most physically motivated model where alignment occurs only in gas-rich mergers, hundreds of offset AGN should be found in all-sky surveys. Our findings strongly motivate a dedicated search for recoiling AGN.Comment: 30 pages, 19 figures. Accepted to MNRAS after minor revision

Shot Noise in Gravitational-Wave Detectors with Fabry-Perot Arms

Shot-noise-limited sensitivity is calculated for gravitational-wave interferometers with Fabry–Perot arms, similar to those being installed at the Laser Interferometer Gravitational-Wave Observatory (LIGO) and the Italian–French Laser Interferometer Collaboration (VIRGO) facility. This calculation includes the effect of nonstationary shot noise that is due to phase modulation of the light. The resulting formula is experimentally verified by a test interferometer with suspended mirrors in the 40-m arms

A PORTRAITURE OF DOMESTIC SLAVERY IN THE UNITED STATES

A Portraiture of Domestic Slavery, in the Unite~ States: with reflections on the practicability of restoring the moral rights of the Slave, without impairing the legal privileges of the possessor; and a Project of a Colonial ARJlum for Free Pcrsons of Colour: inclUding Memoirs of Facts on the interior Tmffie iB Slaves, and on IidBapping. Illustrated with Engravings. By Jesse Torrey, jun. Physician. Author of a Series of Essays on Morals aDd the Diffusion of Knowledge.