Multiple Instance Learning (MIL) gains popularity in many real-life machine learning applications due to its weakly supervised nature. However, the corresponding effort on explaining MIL lags behind, and it is usually limited to presenting instances of a bag that are crucial for a particular prediction. In this paper, we fill this gap by introducing ProtoMIL, a novel self-explainable MIL method inspired by the case-based reasoning process that operates on visual prototypes. Thanks to incorporating prototypical features into objects description, ProtoMIL unprecedentedly joins the model accuracy and fine-grained interpretability, which we present with the experiments on five recognized MIL datasets.
The article presents selected issues related to the digital transformation of Poland from the perspective of local government. It poses the following questions: How should we understand the digital transformation in general and the digital transformation of local government? Why should local government choose this path for transformation and what impact does it have? The article uses the method of analysis and criticism of the literature. The conclusions drawn from the research are as follows: the digital transformation of local government is the entirety of the changes taking place in it in terms of the services, processes, resources, organizational culture and competences using digital technologies. The purpose of these changes is to improve the quality of life and achieve the goals of sustainable development. Each local government unit must enter the path of digital transformation. It is an objective of necessity resulting mainly from social needs (expectations) for which the local government has been appointed. These needs can be divided into several categories. Residents require easier shopping and handling of administrative matters, as well as access to information and efficient communication. They also report the need for improving the conditions of work, maintaining employment, and accessing professional development. The expectation of reduced social inequalities remains valid. Residents and entrepreneurs expect Internet access and free mobility, and the latter also require support in optimizing business processes. In the conditions of developing the digital economy, we also expect the creation of an efficient system of warnings about threats and ensuring safety on the Internet. All aspects cause changes in the economy and the financing of local government. These mainly concern its functions and scope of performed tasks, the how social needs are satisfied and the tools used.
The purpose of this article is to fill the existing gap and contribute to the literature in two ways: firstly, by investigating problems that caused the emergence of cooperation between two municipalities despite the administrative border at the county level, and secondly, by analysing the effects of joint provision of public education based on a case study from Poland. The case study is preceded by the use of the literature review method. The problem of possible enhancement of inter‑municipal cooperation (IMC) in Poland is proposed as a potential remedy for current difficulties that Polish local governments face after the reform of the education system and the COVID–19 pandemic, as well as due to demographic decline and budgetary challenges. Studies suggest that net benefits of cooperating are higher if IMC partners are smaller and more homogenous with respect to the quality and level of public services. The theory of exploiting economies of scale and scope was studied based on the case study of a Polish inter‑municipal union created only to provide education in two municipalities. The cooperation resulted in little positive financial effects reflected in the lower spending per pupil only in the case of primary school. However, the union caused nonfinancial benefits not only for pupils but also for parents and teachers, who are voters as well. The article concludes that inter‑municipal unions could be used especially by small and rural municipalities that struggle with the previously mentioned problems.
Streszczenie: W artykule zbadano zmiany wysokości wpływów budżetowych z podatku od wartości dodanej (VAT), który stanowi ważne źródło dochodów budżetowych wszystkich państw Unii Europejskiej. W celu określenia determinant dochodów z VAT w latach 2004-2013 skonstruowano modele regresji, w których dochody te były zmienną objaśnianą. Jako zmienne objaśniające przyjęto natomiast wysokość stawki podstawowej, stopę bezrobocia, wartość produktu krajowego brutto (PKB), wydatki konsumpcyjne, wartość eksportu i importu. Przeprowadzone analizy pozwoliły stwierdzić, że wpływy z VAT są wrażliwe na wahania koniunktury gospodarczej, gdyż zmienną objaśniającą najczęściej uznaną za determinantę okazała się wartość PKB danego państwa członkowskiego.Słowa kluczowe: VAT, determinanty dochodów z VAT, stawka VAT, podatki pośred-nie, dochody podatkowe, regresja krokowa wsteczna.Klasyfi kacja JEL: C30, E62, H20, H87.
FACTORS AFFECTING VALUE ADDED TAX BUDGET REVENUE IN THE EUROPEAN UNION COUNTRIESAbstract: Th is article examines the changes of value added tax (VAT) revenue which is an important source of income in every country of the European Union. In order
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