Germany's tax admin costs likely exceed 20% of total revenue, requiring system improvement.
problem High tax administrative costs in Germany and other jurisdictions.
method Statistical data, surveys, and a novel approach to measure total administrative cost as a percentage of total tax revenue.
result Germany's 2021 tax administrative costs likely exceeded 20% of total tax revenue.
Framework predicts household incomes using common indicators across regions.
problem Finding a single policy for multiple regions with diverse issues.
method Regression analysis and Minimum Description Length (MDL) principle.
result Framework identifies largest regions with common indicators for efficient income prediction.
Research funding agencies routinely use a proportion of their total revenues to support internal administration and marketing costs. The ratio of administration to total costs, referred to as the administration ratio, is highly variable and within any single fund depends on many factors including the number and average…
The paper analyzes fairness of compensation-based risk-sharing schemes for fund payouts.
problem Fair allocation of payouts in an endowment contingency fund.
method Analyzes two types of administrators and general non-negative loss distributions.
result General conditions for actuarial fairness are provided.
New model maps malaria prevalence across Kenya's changing administrative boundaries.
problem Mapping disease prevalence with changing administrative boundaries.
method Combines deep learning and MCMC with aggVAE for disease mapping.
result Solves the change-of-support problem in disease surveillance.
This paper addresses issues with the Brier score in administrative censoring scenarios.
problem Problems with the Brier score in administrative censoring scenarios.
method Proposes an alternative Brier score for administratively censored data.
result The administrative Brier score is valid even when censoring times can be identified from covariates.
Machine learning methods have gained a great deal of popularity in recent years among public administration scholars and practitioners. These techniques open the door to the analysis of text, image and other types of data that allow us to test foundational theories of public administration and to develop new theories. …
Study improves risk evaluation timing with right-censored reporting delays.
problem Improving risk evaluation under short observation windows due to administrative censoring.
method Jointly models parametric hazards for event and reporting processes, uses Monte Carlo expectation-maximization algorithm, and proposes transfer-learning procedure.
result Improves accuracy of timely risk evaluation under administrative censoring.
A new proof of an extension theorem with bounded generators.
problem Extension theorems in complex analysis.
method Skoda-type L2 division theorem with bounded generators. result The new division theorem allows α to be 1 in the norm of the datum. Solves division problem for L. Hörmander's systems.
problem Division problem for L. Hörmander's overdetermined systems.
method Formulates and proves divisibility criterion, coherence theorem.
result Establishes effective divisibility criterion and extends coherence theorem.
Proves divisibility relations for symplectic curve polynomials.
problem Divisibility relations for symplectic curve polynomials.
method New proofs of divisibility relations for Oka and Alexander polynomials of symplectic curves.
result Proves Libgober's divisibility relations for symplectic curves.
Uniform convexity in divisible domains leads to hyperbolic geometry.
problem Understanding the geometry of divisible convex sets in Finsler manifolds.
method Proving β-uniform convexity of a specific Finsler metric. result A strictly convex divisible domain induces a β-uniformly convex Finsler metric. Study on tax administration issues and their impact on Georgia's budget revenues.
problem Problems in revenue administration and tax rates in Georgia.
method Analyzed foreign experience and proposed a progressive tax system.
result A progressive tax system would benefit Georgia's business and economy.
Tropical division approximates polynomial division for neural networks.
problem Approximating polynomial division in max-plus semiring.
method Approximating Newton Polytope of dividend by divisor, then applying to neural networks.
result Minimizes a two-layer fully connected network for binary classification.
Paper tackles division difficulty, proposing new methods to improve accuracy.
problem Division is the most challenging arithmetic operation for both humans and computers.
method Proposes two novel approaches: Neural Reciprocal Unit (NRU) and Neural Multiplicative Reciprocal Unit (NMRU), and improves an existing division module.
result Improves division accuracy from 70.2% to 91.6%.
In contrast to the many examples of convex divisible domains in real projective space, we prove that up to projective isomorphism there is only one convex divisible domain in the Grassmannian of p-planes in R2p when p>1. Moreover, this convex divisible domain is a model of the symmetric space associ…
Division algorithm for surface group rings yields standard complexes and cohomological dimensions.
problem Understanding cohomological dimensions of surface group actions.
method Division algorithm for group rings of surface groups.
result Some 2-complexes with surface fundamental groups are standard.
Adopting a zonal structure of electricity market requires specification of zones' borders. In this paper we use social welfare as the measure to assess quality of various zonal divisions. The social welfare is calculated by Market Coupling algorithm. The analyzed divisions are found by the usage of extended Locational …
Graph embeddings from commute networks identify socioeconomic disparities in urban areas.
problem Urban delineation and socioeconomic group identification.
method Graph Neural Network (GNN) for modeling commute networks and deriving node embeddings.
result GNNs effectively capture socioeconomic disparities between urban communities.
New method simplifies data analysis.
problem Complex data analysis challenges.
method Innovative algorithm for data simplification.
result Significant reduction in analysis time.
New proof of divisibility property for certain algebraic varieties.
problem Divisibility property for LQEL varieties.
method Construction of Clifford algebra representations to Severi varieties.
result New proof of Russo's Divisibility Property for LQEL varieties.
The paper sets lower bounds on envy-free divisions in cake-cutting problems.
problem Finding the minimum number of envy-free divisions in cake-cutting problems.
method Analyzes two scenarios: classical and hybrid, with different constraints and allocations.
result Sharp bounds and examples for envy-free divisions in both scenarios.
The paper revisits Rokhlin's divisibility theorem and its significance.
problem Rokhlin's divisibility theorem on signatures of manifolds.
method Overview and retrace of Rokhlin's proof and further developments.
result Reaffirms the importance of Rokhlin's theorem in manifold theory.
Proves Skoda's Division Theorem using degeneration and positivity of direct image bundles.
problem Division Theorem in Skoda's context
method Degeneration approach inspired by B. Berndtsson and L. Lempert's L2 extension theorem result Simplified and extended proof of L2 extension theorem Under certain integrability and geometric conditions, we prove division theorems for the exact sequences of holomorphic vector bundles and improve the results in the case of Koszul complex. By introducing a singular Hermitian structure on the trivial bundle, our results recover Skoda's division theorem for holomorphic …
This article was withdrawn by the arXiv.org administrators since it plagiarizes math.AT/0401211.
This article was withdrawn by the arXiv.org administrators since it plagiarizes math.GT/0011056.
The paper explains the topological origin of the distinction between incidence theorems over division rings and fields.
problem Understanding the distinction between incidence theorems over division rings and fields.
method Extending the surface-graph approach to noncommutative settings, the paper analyzes the topological properties of graphs embedded on surfaces of different genera.
result Theorems associated with graphs on the sphere hold over any division ring, while those on surfaces of positive genus typically hold only if the ground ring is a field.
Constructs projective plane over octonions, proving no higher real division algebras.
problem Existence of higher-dimensional real division algebras.
method Using Adams' solution of the Hopf invariant 1 problem, constructs projective plane over octonions.
result No higher-dimensional real division algebras exist.
Deep learning improves CVD risk prediction from health records.
problem Predicting cardiovascular disease risk from administrative health data.
method Combined survival analysis and deep learning models.
result Deep learning models outperform traditional Cox models in accuracy and explained time-to-event occurrence.
Researchers infer gene activity in dividing cells, accounting for protein inheritance and division history.
problem Inferring protein production kinetics in dividing cells due to protein inheritance and division history.
method Adapted conditional normalizing flows to approximate intractable likelihoods from simulated data.
result Glc3 gene is mostly inactive under stress, with brief and transient expression.
This paper has been withdrawn by arXiv administrators because of disputed claims of authorship among former collaborators
Policy shifts between Trump and Biden impact ESG investments, creating volatility.
problem Dramatic policy shifts between Trump and Biden administrations affect ESG investments.
method Analyzes contrasting policies of Trump and Biden administrations and their impacts on ESG investments.
result Policy changes significantly influence ESG investments, leading to volatility and portfolio reassessment.
Geodesic connectedness proved for statistical manifolds with divisible cubic forms.
problem Geodesic connectedness of affine connections on statistical manifolds with divisible cubic forms.
method Analogy with Hopf-Rinow theorem in Riemannian geometry, establishing geodesic completeness.
result Geodesic connectedness established for statistical manifolds with divisible cubic forms.
This version withdrawn by arXiv administrators because the submitter did not have the right to agree to our license at the time of submission.
Algorithm learns fair division from noisy feedback in uncertain markets.
problem Learning fair division in uncertain markets with noisy feedback.
method Wrapper algorithms using dual averaging to learn item and agent values from bandit feedback.
result Asymptotically achieves optimal Nash social welfare in linear Fisher markets.
Study of characteristic numbers in 24-dimensional String manifolds.
problem Characterizing and understanding characteristic numbers of 24-dimensional String manifolds.
method Using Pontryagin numbers, integral basis of String cobordism group, and divisibility results.
result Established 2- and 3-primary divisibilities of characteristic numbers.
An open convex set in real projective space is called divisible if there exists a discrete group of projective automorphisms which acts co-compactly. There are many examples of such sets and a theorem of Benoist implies that many of these examples are strictly convex, have C1 boundary, and have word hyperbolic divid…
In this note we introduce a construction which assigns to an arbitrary manifold bundle its fiberwise orientation covering. This is used to show that the zeta classes of unoriented surface bundles are not divisible in the stable range.
Study shows non-symmetric convex sets have full boundary limits.
problem Understanding boundaries of non-symmetric convex sets.
method Proved using proximal limit set analysis.
result Proximal limit set equals full projective boundary for non-symmetric irreducible divisible convex sets.
Supersymmetry is deeply related to division algebras. Nonabelian Yang-Mills fields minimally coupled to massless spinors are supersymmetric if and only if the dimension of spacetime is 3, 4, 6 or 10. The same is true for the Green-Schwarz superstring. In both cases, supersymmetry relies on the vanishing of a certain tr…
Study of congestion in negative curvature manifolds using fair-division algorithms.
problem Estimating and predicting the size and location of congestion core in negative curvature manifolds.
method Introducing a novel fair-division algorithm to estimate congestion core.
result Demonstrated the effectiveness of fair-division algorithms in estimating congestion core.
Research shows how certain flat structures behave in specific convex domains.
problem Understanding the behavior of codimension-1 simplices in divisible convex domains.
method Analyzes the set of codimension-1 flats and their images in quotient manifolds.
result The set of codimension-1 flats forms a finite collection of disjoint virtual tori, leading to cusped convex projective manifolds.
LLMs can collude in market divisions, maximizing profits.
problem Strategic collusion of LLM agents in multi-commodity markets.
method Examined LLMs in Cournot competition frameworks, analyzing pricing and resource allocation strategies.
result LLMs can monopolize specific commodities without direct human input or explicit collusion commands.
Constructs modular forms and proves divisibility results for odd-dimensional manifolds.
problem Constructing modular forms over specific groups and proving divisibility results.
method SL(2, Z) modular forms and Witten genus in odd dimensions.
result Obtained divisibility results of index of Toeplitz operators on spin and spin^c manifolds.
New invariants from divisibility of Lee classes for slice-torus.
problem Determining slice-torus knots using Lee class divisibility.
method Defined new invariants from divisibility of reduced Lee class invariants.
result New invariants coincide with Rasmussen invariant for certain cases.
We demonstrate by mathematical analysis and systematic computer simulations that redistribution can lead to sustainable growth in a society. The human capital dynamics of each agent is described by a stochastic multiplicative process which, in the long run, leads to the destruction of individual human capital and the e…
In this article we consider a version of the geography question for simply-connected symplectic 4-manifolds that takes into account the divisibility of the canonical class as an additional parameter. We also find new examples of 4-manifolds admitting several symplectic structures, inequivalent under deformation and sel…