Abstract This paper applies a new approach to the identification of discourses, based on Multiple Correspondence Analysis (MCA), study discourse variation over time. The MCA keywords deals with major issue use identify discourses: allocation individual multiple discourses. Yet, as this demonstrates, also allows us observe in prevalence discourses texts patterns keyword co-occurrence. Metadata c...

To enable convincing first-person interactions involving object manipulation, virtual reality systems need to represent the user’s body in the virtual environment. Virtual body parts, particularly the arms and hands, must appear in the correct perceived spatial positions in a first-person view so that users can “take ownership” of them. One current method to achieve this goal is head-mounted di...

Authors are requested to select key words from the following list. You may use plurals and adjectives for combinations like absolute pupillary response, centrifugal optic nerve, inter blobs, etc. If key words are needed which do not appear in this list, please underline them. For animal classification the Latin nomenclature should be used. p-mechanism A-scan a-wave aberration absolute absorptio...

This paper presents a framework for assessing the fiscal condition index (FCI) and develops a concept to assess fiscal condition of governments and implements it into Iran government as an oil exporting country. The concept consists of four dimensions ­-revenue, expenditure, budget balance, and debt structure-and each dimension has its own indicators. There are seven indicators examined namely ...

The property tax rate, according to the residual view, is simply the ratio of levies over total assessed values, so that growth in property values is irrelevant to the revenue raised. Critics of this view claim instead that fi scal illusion allows policymakers to take advantage of increased assessed values to raise additional revenue by not fully reducing the tax rate. Using 2000–2008 data from...

We reevaluate fi scal illusion in local public fi nance. The Ricardian Equivalence Theorem suggests that the fi nancing of a public program using either taxation or debt shouldn’t affect outcomes, because debt is capitalized into property values. In contrast, we show individuals may rationally prefer public debt if governments can borrow on more favorable terms. We also propose a new test for t...