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- Jacob, Marcus, et al.
(författare)
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Taxation, Dividends, and Share Repurchases: Taking Evidence Global
- 2010
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- We compile a comprehensive international dividend and capital gains tax data set to study tax explanations of corporate payouts for a panel of 5,767 firms from 25 countries for 1990-2008. We find robust evidence that the tax penalty on dividends versus capital gains is statistically significant and negatively related to firms’ propensity to pay dividends, initiate such payments, and the amount of dividends paid. Our analysis further reveals that an increase in the dividend tax penalty raises firms’ likelihood to repurchase shares, initiate such repurchases, and the amount of shares repurchased. This is strong confirming evidence that when listed industrial firms globally design their payout policies, they take into careful consideration the relative tax implications of their payout choices.
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- Mullins, Niamh, et al.
(författare)
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Dissecting the Shared Genetic Architecture of Suicide Attempt, Psychiatric Disorders, and Known Risk Factors
- 2022
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Ingår i: Biological Psychiatry. - : Elsevier. - 0006-3223 .- 1873-2402. ; 91:3, s. 313-327
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Tidskriftsartikel (refereegranskat)abstract
- BACKGROUND: Suicide is a leading cause of death worldwide, and nonfatal suicide attempts, which occur far more frequently, are a major source of disability and social and economic burden. Both have substantial genetic etiology, which is partially shared and partially distinct from that of related psychiatric disorders.METHODS: We conducted a genome-wide association study (GWAS) of 29,782 suicide attempt (SA) cases and 519,961 controls in the International Suicide Genetics Consortium (ISGC). The GWAS of SA was conditioned on psychiatric disorders using GWAS summary statistics via multitrait-based conditional and joint analysis, to remove genetic effects on SA mediated by psychiatric disorders. We investigated the shared and divergent genetic architectures of SA, psychiatric disorders, and other known risk factors.RESULTS: Two loci reached genome-wide significance for SA: the major histocompatibility complex and an intergenic locus on chromosome 7, the latter of which remained associated with SA after conditioning on psychiatric disorders and replicated in an independent cohort from the Million Veteran Program. This locus has been implicated in risk-taking behavior, smoking, and insomnia. SA showed strong genetic correlation with psychiatric disorders, particularly major depression, and also with smoking, pain, risk-taking behavior, sleep disturbances, lower educational attainment, reproductive traits, lower socioeconomic status, and poorer general health. After conditioning on psychiatric disorders, the genetic correlations between SA and psychiatric disorders decreased, whereas those with nonpsychiatric traits remained largely unchanged.CONCLUSIONS: Our results identify a risk locus that contributes more strongly to SA than other phenotypes and suggest a shared underlying biology between SA and known risk factors that is not mediated by psychiatric disorders.
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- Abid, Nosheen, 1993-, et al.
(författare)
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UCL: Unsupervised Curriculum Learning for Utility Pole Detection from Aerial Imagery
- 2022
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Ingår i: Proceedings of the Digital Image Computing: Technqiues and Applications (DICTA). - : IEEE. - 9781665456425
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Konferensbidrag (refereegranskat)abstract
- This paper introduces a machine learning-based approach for detecting electric poles, an essential part of power grid maintenance. With the increasing popularity of deep learning, several such approaches have been proposed for electric pole detection. However, most of these approaches are supervised, requiring a large amount of labeled data, which is time-consuming and labor-intensive. Unsupervised deep learning approaches have the potential to overcome the need for huge amounts of training data. This paper presents an unsupervised deep learning framework for utility pole detection. The framework combines Convolutional Neural Network (CNN) and clustering algorithms with a selection operation. The CNN architecture for extracting meaningful features from aerial imagery, a clustering algorithm for generating pseudo labels for the resulting features, and a selection operation to filter out reliable samples to fine-tune the CNN architecture further. The fine-tuned version then replaces the initial CNN model, thus improving the framework, and we iteratively repeat this process so that the model learns the prominent patterns in the data progressively. The presented framework is trained and tested on a small dataset of utility poles provided by “Mention Fuvex” (a Spanish company utilizing long-range drones for power line inspection). Our extensive experimentation demonstrates the progressive learning behavior of the proposed method and results in promising classification scores with significance test having p−value<0.00005 on the utility pole dataset.
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- Bansal, Sheel, et al.
(författare)
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Practical Guide to Measuring Wetland Carbon Pools and Fluxes
- 2023
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Ingår i: Wetlands (Wilmington, N.C.). - : SPRINGER. - 0277-5212 .- 1943-6246. ; 43:8
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Forskningsöversikt (refereegranskat)abstract
- Wetlands cover a small portion of the world, but have disproportionate influence on global carbon (C) sequestration, carbon dioxide and methane emissions, and aquatic C fluxes. However, the underlying biogeochemical processes that affect wetland C pools and fluxes are complex and dynamic, making measurements of wetland C challenging. Over decades of research, many observational, experimental, and analytical approaches have been developed to understand and quantify pools and fluxes of wetland C. Sampling approaches range in their representation of wetland C from short to long timeframes and local to landscape spatial scales. This review summarizes common and cutting-edge methodological approaches for quantifying wetland C pools and fluxes. We first define each of the major C pools and fluxes and provide rationale for their importance to wetland C dynamics. For each approach, we clarify what component of wetland C is measured and its spatial and temporal representativeness and constraints. We describe practical considerations for each approach, such as where and when an approach is typically used, who can conduct the measurements (expertise, training requirements), and how approaches are conducted, including considerations on equipment complexity and costs. Finally, we review key covariates and ancillary measurements that enhance the interpretation of findings and facilitate model development. The protocols that we describe to measure soil, water, vegetation, and gases are also relevant for related disciplines such as ecology. Improved quality and consistency of data collection and reporting across studies will help reduce global uncertainties and develop management strategies to use wetlands as nature-based climate solutions.
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- Bylund, Jonas, et al.
(författare)
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Scenarioplanering för hållbar urban tillgänglighet : utmaningar och förtjänster i praktiken
- 2024
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Ingår i: Sammanställning av referat från Transportforum 2024. - Linköping : Statens väg- och transportforskningsinstitut. ; , s. 214-215
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- KTH, Norrköpings kommun och Trafikverket deltar i det europeiska FoI-projektet Triple Access Planning for Uncertain Futures med fokus på hur scenarieplanering kan utgöra ett verktyg för att utforska hur tillgängligheten kan utvecklas, givet stora osäkerheter och komplexitet i samhällsutvecklingen. Projektet bygger kunskap om hur ett brett fokus på tillgänglighet, som en kombination av mobilitet, rumslig närhet och digitala lösningar, kan påverka strategisk trafik- och samhällsplanering och bidra till en mer robust och hållbar samhällsutveckling. Med andra ord: Hur skapar vi institutionell kapacitet för tillgänglighet scenarioplanering för hållbar urban transportplanering? I en workshopserie under hösten 2022 och våren 2023 prövade KTH en scenarioansats för att tillsammans med planerare i Norrköpings kommun utforska framtida urban tillgänglighet n och vilka konsekvenser det skulle kunna få för stads- och trafikutvecklingen. Norrköping är en av sju städer i Europa som deltar i TAP-projektet med liknande undersökningar. Projektet tillämpar kvalitativ scenariometodik, med successiv och gemensam reflektion och utvärdering, tillsammans med trafik- och samhällsplanerare i Norrköpings kommun. Arbetet har gett insikter om förutsättningar och behov för att med scenarioplanering utforska framtida tillgänglighet i en urban geografi, som rör bl.a. följande organisatoriska och institutionella teman: planeringssammanhangets avgränsning och inramning; arbetets integrering med etablerade processer och målbilder; tillgång till data om tillgänglighet; svårigheter att avgränsa osäkerheter som interna eller externa, samt grad av integrering av berörda aktörer och professioner, horisontellt och vertikalt. Resultaten visar på institutionella osäkerheter och behov av stärkt institutionell kapacitet som påverkar förutsättningarna att med scenarier stärka analyser och planering för framtida hållbar tillgänglighet.
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