Equality and Random Selection of Representatives

2011 ◽  
Author(s):  
Joel Parker
Keyword(s):  
Random Selection ◽  
Selection Of

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

EXPLOITING THE MEMORY HIERARCHY OF MULTICORE SYSTEMS FOR PARALLEL TRIANGULATION REFINEMENT

2012 ◽  
Vol 22 (03) ◽  
pp. 1250007 ◽  
Author(s):  
PEDRO RODRÍGUEZ ◽  
MARÍA CECILIA RIVARA ◽  
ISAAC D. SCHERSON
Keyword(s):  
Parallel Implementation ◽  
Memory Hierarchy ◽  
Random Selection ◽  
Multicore Systems ◽  
Algorithm Performance ◽  
Bisection Algorithm ◽  
Improve Algorithm ◽  
Triangulation Refinement ◽  
Selection Of

A novel parallelization of the Lepp-bisection algorithm for triangulation refinement on multicore systems is presented. Randomization and wise use of the memory hierarchy are shown to highly improve algorithm performance. Given a list of selected triangles to be refined, random selection of candidates together with pre-fetching of Lepp-submeshes lead to a scalable and efficient multi-core parallel implementation. The quality of the refinement is shown to be preserved.

“Hold them or fold them:” evidence-based decisions to discontinue investigations of non-domestic minor violence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kent McFadzien ◽  
Lawrence W. Sherman
Keyword(s):  
Design Methodology ◽  
False Negative ◽  
False Negative Rate ◽  
Random Selection ◽  
Content Type ◽  
Continuous Basis ◽  
Randomised Controlled ◽  
Practical Implications ◽  
Full Investigation ◽  
Selection Of

PurposeThe purpose of this paper is to demonstrate a “maintenance pathway” for ensuring a low false negative rate in closing investigations unlikely to lead to a clearance (detection).Design/methodology/approachA randomised controlled experiment testing solvability factors for non-domestic cases of minor violence.FindingsA random selection of 788 cases, of which 428 would have been screened out, were sent forward for full investigation. The number of cases actually detected was 22. A total of 19 of these were from the 360 recommended for allocation. This represents an improvement of accuracy over the original tests of the model three years earlier.Research limitations/implicationsThis study shows how the safety of an investigative triage tool can be checked on a continuous basis for accuracy in predicting the cases unlikely to be solved if referred for full investigations.Practical implicationsThis safety check pathway means that many more cases can be closed after preliminary investigations, thus saving substantial time for working on cases more likely to yield a detection if sufficient time is put into the cases.Social implicationsMore offenders may be caught and brought to justice by using triage with a safety backstop for accurate forecasting.Originality/valueThis is the first published study of a maintenance pathway based on a random selection of cases that would otherwise not have been investigated. If widely applied, it could yield far greater time for police to pursue high-harm, serious violence.

scholarly journals The effect of dentist gender on the anxiety level of visiting children

2021 ◽  
Vol 5 (2) ◽  
pp. 32-40
Author(s):  
Mona Jahangiri ◽  
Atefe Ferdosipour
Keyword(s):  
Old Age ◽  
Random Selection ◽  
Mental Condition ◽  
Keywords Children ◽  
Therapist Gender ◽  
The Common ◽  
Children’S Anxiety ◽  
Female Therapists ◽  
Anxiety And Fear ◽  
Selection Of

Anxiety and fear of dentistry are some of the common topics among most children. The purpose of this study is to survey the effect of therapist gender on the anxiety of children. Due to considerable hypotheses and questions in this study, the t-dependent method is used to reach results. Zung questionnaire was used for the assessment of children's anxiety to 8 years old age, which was included 20 questions that considered a physical and mental condition of anxiety, which is based on the spectrum scales of not being, low, medium, and high. The statistical community consisted of 60 people obtained through a random selection of samples. The results arising from this study showed that children have more cooperation and calmness with female therapists, and their anxiety is less than the children who were treated by male therapists. Keywords:  Children anxiety, therapist, gender, visiting children, dentistry  

scholarly journals A Metal Enriched Dark Cluster of Galaxies at Z = 1

2002 ◽  
Vol 187 ◽  
pp. 129-138
Author(s):  
M. Hattori
Keyword(s):  
Galaxy Clusters ◽  
Random Selection ◽  
Close Connection ◽  
Observational Cosmology ◽  
Distant Galaxy ◽  
Distant Cluster ◽  
Evolution Of Galaxies ◽  
Cluster Of Galaxies ◽  
Formation And Evolution ◽  
Selection Of

Looking for and studying very distant galaxy clusters, clusters at z > 1, are one of the prime subjects of the modern observational cosmology. If the metallicity of the hot intra-cluster medium in very distant galaxy clusters is measured for example, it provides fruitful informations for us to understand the formation and evolution of galaxies. However, difficulty of the study is that there is few confirmed very distant galaxy clusters yet. We first have to search for very distant clusters but it requires very deep observations. A random selection of sky is not practical. We have to select the sky. In this article, it is demonstrated that missing lens problem has close connection with very distant cluster of galaxies and dark lens searches could open a new window for studying very distant cluster of galaxies.

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