The INTERSPEECH 2017 Computational Paralinguistics Challenge addresses three different problems for the first time in research competition under well-defined conditions: In the Addressee sub-challenge, it has to be determined whether speech produced by an adult is directed towards another adult or towards a child; in the Cold sub-challenge, speech under cold has to be told apart from 'healthy' speech; and in the Snoring sub-challenge, four different types of snoring have to be classified. In this paper, we describe these sub-challenges, their conditions, and the baseline feature extraction and classifiers, which include data-learnt feature representations by end-to-end learning with convolutional and recurrent neural networks, and bag-of-audio-words for the first time in the challenge series.
Introduction. The aim of this open, prospective, single operator study was to report the clinical experience with the CompuFlo® Epidural Instrument. Method. Epidural block was performed with the CompuFlo® Epidural Instrument in all consecutive patients undergoing an epidural or thoracic block under the author's care over a two years period. The epidural needle was considered to have reached the epidural space when an increase in pressure (accompanied by an increase of the pitch of the audible tone) was followed by a sudden and sustained drop in pressure of more than 5 seconds accompanied by a sudden decrease of the pitch of the audible tone, resulting in the formation of a low and stable pressure plateau on the instrument's visual display. The following outcomes were evaluated: incidence of accidental dural puncture, success of anesthesia, procedure time, volume of saline used for the epidural procedure, number of epidural attempts to reach the epidural space, number of needle redirections, and the operator's agreement with his tactile sensation of loss of resistance and the CompuFlo® pattern. Results. A total of 600 cases were studied. All the epidural blocks were successful and no accidental dural punctures were noted. Epidural space was correctly identified on the first attempt in 91% of cases, in 95% of cases the operator judged as a perfect correlation between his tactile sensations and the CompuFlo® recordings. Conclusion. The major finding of this paper is the very high success rate of the epidural blocks, no matter in what clinical setting (obstetrical, surgical or blood patch intervention) or at which vertebral level (thoracic or epidural) were done. Most importantly, the reporting of zero incidence of any accidental dural puncture.
The international tax landscape has changed radically in the last decades. Evidence of this development can be shown in the change of strategy pursued by the OECD and the EU in order to tackle tax base erosion and profit shifting. The unilateral or bilateral solutions traditionally adopted by States have given way to multilateral solutions based on consensus and cohesion reached at global level among States. The multilateral phenomenon is strengthened as the most efficient solution to avoid double non-taxation in the short, medium and long term. For reaching its final consolidation, a leading role needs to be played by the States.
Los métodos didácticos clásicos empleados en la enseñanza de la parte especial del Derecho financiero han resultado efectivos hasta ahora pero son susceptibles de actualización. La aparición de las tecnologías de la información y de la comunicación (TIC) amplían enormemente los instrumentos en manos del docente a la hora de ilustrar a sus alumnos un Impuesto tan básico como imprescindible: el Impuesto sobre la Renta de las Personas Físicas (IRPF). Entre otros, el que es objeto de este trabajo, la posible introducción del Programa de Ayuda a la Declaración de la Renta (PADRE) como herramienta didáctica en las aulas para mejorar y promover el acercamiento de los alumnos a la realidad práctica de dicho Impuesto.
El multilateralismo fiscal está a la orden del día. Por ello, en este estudio trataremos de dilucidar cuál es la relación entre los principales problemas fiscales que afectan a la comunidad internacional –el fraude fiscal internacional como categoría conceptual amplia y, más específicamente, la erosión de las bases imponibles– y las soluciones fiscales multilaterales articuladas –principalmente, el instrumento multilateral BEPS de la OCDE y la reactivación de la iniciativa de BICCIS por la UE–, realizando una sucinta reflexión sobre el grado de responsabilidad que tienen, por un lado, los Estados y, por otro, las multinacionales en la erosión de las bases imponibles. Al mismo tiempo, se analiza si a raíz de las recientes líneas de actuación seguidas por los organismos líderes en la lucha frente al fraude fiscal internacional podría considerarse que existe de facto un nuevo principio de derecho internacional tributario basado en la multilateralidad de las soluciones fiscales.
El viejo deseo de llevar a cabo una armonización fiscal en la Unión Europea sigue su curso. Desde los esfuerzos llevados a cabo en el seno de la Comunidad Económica Europea hasta los actuales de la Unión Europea se ha intentado conseguir una armonización fiscal directa e indirecta, con diferentes resultados. En este contexto tuvo lugar la propuesta de Directiva de Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS) en 2011, derivando en un mecanismo de cooperación reforzada en 2013, y que tras el Plan de Acción de la Comisión Europea de junio de 2015, en el que se contenía su reactivación como apartado estrella, se pretende su implementación definitiva en 2017. Así, esta nueva iniciativa de BICCIS se sitúa en un contexto pos-BEPS en el que priman las soluciones fiscales multilaterales, generándonos una serie de reflexiones que serán objeto de estudio.
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