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

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

The reflections of the life of Hugo in his writings

Thesis (M.A.)--Boston Universit

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.

Dust in and around galaxies: dust in cluster environments and its impact on gas cooling

Simulating the dust content of galaxies and their surrounding gas is challenging due to the wide range of physical processes affecting the dust evolution. Here we present cosmological hydrodynamical simulations of a cluster of galaxies, $M_\text{200,crit}=6 \times 10^{14}\,{\rm M_\odot}$, including a novel dust model for the moving mesh code {\sc Arepo}. This model includes dust production, growth, supernova-shock-driven destruction, ion-collision-driven thermal sputtering, and high temperature dust cooling through far infrared re-radiation of collisionally deposited electron energies. Adopting a rather low thermal sputtering rate, we find, consistent with observations, a present-day overall dust-to-gas ratio of $\sim 2\times 10^{-5}$, a total dust mass of $\sim 2\times 10^9\,{\rm M_\odot}$, and a dust mass fraction of $\sim 3\times 10^{-6}$. The typical thermal sputtering timescales within $\sim 100\,{\rm kpc}$ are around $\sim 10\,{\rm Myr}$, and increase towards the outer parts of the cluster to $\sim 10^3\,{\rm Myr}$ at a cluster-centric distance of $1\,{\rm Mpc}$. The condensation of gas phase metals into dust grains reduces high temperature metal-line cooling, but also leads to additional dust infrared cooling. The additional infrared cooling changes the overall cooling rate in the outer parts of the cluster, beyond $\sim 1\,{\rm Mpc}$, by factors of a few. This results in noticeable changes of the entropy, temperature, and density profiles of cluster gas once dust formation is included. The emitted dust infrared emission due to dust cooling is consistent with observational constraints.Comment: 14 pages, 10 figures. MNRAS accepte