scholarly journals Laffer points, area of fiscal contradictions and taxpayers’ acceptance power

2019 ◽  
Vol 27 (1) ◽  
pp. 49-62
Author(s):  
Gleb V. Shcherbakov
Keyword(s):  
Mathematical Induction ◽  
Tax Burden ◽  
Mathematical Methods ◽  
Mathematical Economics ◽  
New Approach ◽  
Limit Concept ◽  
Laffer Curve ◽  
Turnover Ratio ◽  
Laffer Curves

The Laffer curve is the eternal problem of mathematical economics. Attempts to find the Laffer curve functions lead to new results that do not give the function in coordinates “tax burden - tax revenues” but give results in larger dimensions. Purpose of the article is developing tools to access the excessive tax burden on organizations. The general methods used in the article are analysis, generalization, synthesis. Special methods are mathematical induction, mathematical methods. In the study previously proposed mathematical models of Laffer curves by V.G. Papava (Ananiashvili, Papava, 2010) and E.V. Balatskii (Balatskii, 2000) are generalized and clarified. Taxation limit concept is expanded and necessity of determining the lower taxation limit is shown. The new approach to determining the values of Laffer points based on the use of tax burden and current assets turnover ratio is proposed. The determination of taxpayers’ acceptance power (in meaning “exponent”) is introduced and the property linking it with area of fiscal contradictions is shown. The constancy of the location of the first and second kind Laffer points is proved. Conditions limiting the sets of values of Laffer points are given. As a result the concept of the area of fiscal contradictions is divided with concepts of Laffer curves and Laffer points.

The Dudley Lee Case: A new approach to factual causation and its implications for transformative jurisprudence

2017 ◽  
Vol 30 (1) ◽  
pp. 273-289
Author(s):  
Anmari Meerkotter
Keyword(s):  
Case Note ◽  
Constitutional Court ◽  
Recent Contribution ◽  
New Approach ◽  
State Accountability ◽  
The Law ◽  
Transformative Impact ◽  
Constitutional Jurisprudence ◽  
Law Of Delict

The Constitutional Court (CC) judgment of Lee v Minister of Correction Services 2013 2SA 144 (CC) is a recent contribution to transformative constitutional jurisprudence in the field of the law of delict. This matter turned on the issue of factual causation in the context of wrongful and negligent systemic omissions by the state. In this case note, I explore the law relating to this element of delictual liability with specific regard to the traditional test for factual causation – the conditio sine qua non (‘but-for’) test. In particular, I note the problems occasioned by formalistic adherence to this test in the context of systemic state omissions as evidenced by the SCA judgment in the same matter. I also consider the manner in which English courts have addressed this problem. Thereafter, I analyse the CC’s broader approach to the determination of factual causation as one based on common sense and justice. I argue that this approach endorses a break from a formalistic application of the test and constitutes a step towards an approach which resonates with the foundational constitutional values of freedom, dignity and equality. Furthermore, it presents an appropriate solution to the problems associated with factual causation where systemic omissions are concerned. I then consider the transformative impact of the Lee judgment. In particular, I argue that the broader enquiry favoured by the CC facilitates the realisation of constitutionally guaranteed state accountability, and amounts to an extension of the existing norm of accountability jurisprudence. Hence, I contend that the judgment presents a further effort by the Constitutional Court to effect wholesale the constitutionalisation of the law of delict, as well as a vindicatory tool to be used by litigants who have been adversely affected by systemic state omissions.

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

Automatic Determination of Optimal FIB Operations for Improved Circuit Probing and Fast Reconfiguration

2000 ◽  
Author(s):  
Romain Desplats ◽  
Timothee Dargnies ◽  
Jean-Christophe Courrege ◽  
Philippe Perdu ◽  
Jean-Louis Noullet
Keyword(s):  
Integrated Circuit ◽  
Focused Ion Beam ◽  
Ion Beam ◽  
Semiconductor Devices ◽  
Front Side ◽  
Automatic Determination ◽  
Metal Line ◽  
New Approach ◽  
Metal Layers

Abstract Focused Ion Beam (FIB) tools are widely used for Integrated Circuit (IC) debug and repair. With the increasing density of recent semiconductor devices, FIB operations are increasingly challenged, requiring access through 4 or more metal layers to reach a metal line of interest. In some cases, accessibility from the front side, through these metal layers, is so limited that backside FIB operations appear to be the most appropriate approach. The questions to be resolved before starting frontside or backside FIB operations on a device are: 1. Is it do-able, are the metal lines accessible? 2. What is the optimal positioning (e.g. accessing a metal 2 line is much faster and easier than digging down to a metal 6 line)? (for the backside) 3. What risk, time and cost are involved in FIB operations? In this paper, we will present a new approach, which allows the FIB user or designer to calculate the optimal FIB operation for debug and IC repair. It automatically selects the fastest and easiest milling and deposition FIB operations.

scholarly journals New Method for Analysis of the Temporomandibular Joint Using Cone Beam Computed Tomography

Sensors ◽  
2021 ◽  
Vol 21 (9) ◽  
pp. 3070
Author(s):  
Sebastian Iwaszenko ◽  
Jakub Munk ◽  
Stefan Baron ◽  
Adam Smoliński
Keyword(s):  
Computed Tomography ◽  
Temporomandibular Joint ◽  
Cross Section ◽  
Cone Beam Computed Tomography ◽  
Cone Beam ◽  
Section Plane ◽  
New Approach ◽  
Volume Of Interest ◽  
Gap Width

Modern dentistry commonly uses a variety of imaging methods to support diagnosis and treatment. Among them, cone beam computed tomography (CBCT) is particularly useful in presenting head structures, such as the temporomandibular joint (TMJ). The determination of the morphology of the joint is an important part of the diagnosis as well as the monitoring of the treatment results. It can be accomplished by measurement of the TMJ gap width at three selected places, taken at a specific cross-section. This study presents a new approach to these measurements. First, the CBCT images are denoised using curvilinear methods, and the volume of interest is determined. Then, the orientation of the vertical cross-section plane is computed based on segmented axial sections of the TMJ head. Finally, the cross-section plane is used to determine the standardized locations, at which the width of the gap between condyle and fossa is measured. The elaborated method was tested on selected TMJ CBCT scans with satisfactory results. The proposed solution lays the basis for the development of an autonomous method of TMJ index identification.

Feasibility of Extracting Velocity Distribution in Choriocapillaris in Human Eyes from ICG Dye Angiograms

2005 ◽  
Vol 128 (2) ◽  
pp. 203-209 ◽  
Author(s):  
L. Zhu ◽  
Y. Zheng ◽  
C. H. von Kerczek ◽  
L. D. T. Topoleski ◽  
R. W. Flower
Keyword(s):  
Velocity Distribution ◽  
Fluorescence Intensity ◽  
Conversion Factor ◽  
Blood Velocity ◽  
New Approach ◽  
Pixel Location ◽  
Choroidal Vasculature ◽  
Dye Fluorescence ◽  
Human Eyes

Indocyanine green (ICG) dye angiography has been used by ophthalmologists for routine examination of the choroidal vasculature in human eyes for more than 20years. In this study, a new approach is developed to extract information from ICG dye angiograms about blood velocity distribution in the choriocapillaris and its feeding blood vessels. ICG dye fluorescence intensity rise and decay curves are constructed for each pixel location in each image of the choriocapillaris in an ICG angiogram. It is shown that at each instant of time the magnitude of the local instantaneous dye velocity in the choriocapillaris is proportional to both the slope of the ICG dye fluorescence intensity curve and the dye concentration. This approach leads to determination of the absolute value of blood velocity in the choriocapillaris, assuming an appropriate scaling, or conversion factor can be determined. It also enables comparison of velocities in different regions of the choriocapillaris, since the conversion factor is independent of the vessel location. The computer algorithm developed in this study can be used in clinical applications for diagnostic purposes and for assessment of the efficacy of laser therapy in human eyes.

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