Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes

Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.

Topic extraction from microblog posts using conversation structures

Conventional topic models are ineffective for topic extraction from microblog messages since the lack of structure and context among the posts renders poor message-level word co-occurrence patterns. In this work, we organize microblog posts as conversation trees based on reposting and replying relations, which enrich context information to alleviate data sparseness. Our model generates words according to topic dependencies derived from the conversation structures. In specific, we differentiate messages as leader messages, which initiate key aspects of previously focused topics or shift the focus to different topics, and follower messages that do not introduce any new information but simply echo topics from the messages that they repost or reply. Our model captures the different extents that leader and follower messages may contain the key topical words, thus further enhances the quality of the induced topics. The results of thorough experiments demonstrate the effectiveness of our proposed model.

Self-assembly of gold nanocrystals into discrete coupled plasmonic structures

Development of methodologies for the controlled chemical assembly of nanoparticles into plasmonic molecules of predictable spatial geometry is vital in order to harness novel properties arising from the combination of the individual components constituting the resulting superstructures. This paper presents a route for fabrication of gold plasmonic structures of controlled stoichiometry obtained by the use of a di-rhenium thio-isocyanide complex as linker molecule for gold nanocrystals. Correlated scanning electron microscopy (SEM)—dark-field spectroscopy was used to characterize obtained discrete monomer, dimer and trimer plasmonic molecules. Polarization-dependent scattering spectra of dimer structures showed highly polarized scattering response, due to their highly asymmetric D∞h geometry. In contrast, some trimer structures displayed symmetric geometry (D3h), which showed small polarization dependent response. Theoretical calculations were used to further understand and attribute the origin of plasmonic bands arising during linker-induced formation of plasmonic molecules. Theoretical data matched well with experimentally calculated data. These results confirm that obtained gold superstructures possess properties which are a combination of the properties arising from single components and can, therefore, be classified as plasmonic molecules

Development of Novel Time-Domain Electromagnetic Methods for Offshore Groundwater Studies: A Data Application from Bat Yam, Israel

Recent marine long-offset transient electromagnetic (LOTEM) measurements yielded the offshore delineation of a fresh groundwater body beneath the seafloor in the region of Bat Yam, Israel. The LOTEM application was effective in detecting this freshwater body underneath the Mediterranean Sea and allowed an estimation of its seaward extent. However, the measured data set was insufficient to understand the hydrogeological configuration and mechanism controlling the occurrence of this fresh groundwater discovery. Especially the lateral geometry of the freshwater boundary, important for the hydrogeological modelling, could not be resolved. Without such an understanding, a rational management of this unexploited groundwater reservoir is not possible. Two new high-resolution marine time-domain electromagnetic methods are theoretically developed to derive the hydrogeological structure of the western aquifer boundary. The first is called Circular Electric Dipole (CED). It is the land-based analogous of the Vertical Electric Dipole (VED), which is commonly applied to detect resistive structures in the subsurface. Although the CED shows exceptional detectability characteristics in the step-off signal towards the sub-seafloor freshwater body, an actual application was not carried out in the extent of this study. It was found that the method suffers from an insufficient signal strength to adequately delineate the resistive aquifer under realistic noise conditions. Moreover, modelling studies demonstrated that severe signal distortions are caused by the slightest geometrical inaccuracies. As a result, a successful application of CED in Israel proved to be rather doubtful. A second method called Differential Electric Dipole (DED) is developed as an alternative to the intended CED method. Compared to the conventional marine time-domain electromagnetic system that commonly applies a horizontal electric dipole transmitter, the DED is composed of two horizontal electric dipoles in an in-line configuration that share a common central electrode. Theoretically, DED has similar detectability/resolution characteristics compared to the conventional LOTEM system. However, the superior lateral resolution towards multi-dimensional resistivity structures make an application desirable. Furthermore, the method is less susceptible towards geometrical errors making an application in Israel feasible. In the extent of this thesis, the novel marine DED method is substantiated using several one-dimensional (1D) and multi-dimensional (2D/3D) modelling studies. The main emphasis lies on the application in Israel. Preliminary resistivity models are derived from the previous marine LOTEM measurement and tested for a DED application. The DED method is effective in locating the two-dimensional resistivity structure at the western aquifer boundary. Moreover, a prediction regarding the hydrogeological boundary conditions are feasible, provided a brackish water zone exists at the head of the interface. A seafloor-based DED transmitter/receiver system is designed and built at the Institute of Geophysics and Meteorology at the University of Cologne. The first DED measurements were carried out in Israel in April 2016. The acquired data set is the first of its kind. The measured data is processed and subsequently interpreted using 1D inversion. The intended aim of interpreting both step-on and step-off signals failed, due to the insufficient data quality of the latter. Yet, the 1D inversion models of the DED step-on signals clearly detect the freshwater body for receivers located close to the Israeli coast. Additionally, a lateral resistivity contrast is observable in the 1D inversion models that allow to constrain the seaward extent of this freshwater body. A large-scale 2D modelling study followed the 1D interpretation. In total, 425 600 forward calculations are conducted to find a sub-seafloor resistivity distribution that adequately explains the measured data. The results indicate that the western aquifer boundary is located at 3600 m - 3700 m before the coast. Moreover, a brackish water zone of 3 Omega*m to 5 Omega*m with a lateral extent of less than 300 m is likely located at the head of the freshwater aquifer. Based on these results, it is predicted that the sub-seafloor freshwater body is indeed open to the sea and may be vulnerable to seawater intrusion.

A Review of the Arcuate Structures in the Iberian Variscides; Constraints and Genetical Models

In the Iberian Variscides several first order arcuate structures have been considered. In spite of being highly studied their characterization, formation mechanisms and even existence is still debatable. Themain Ibero-Armorican Arc (IAA) is essentially defined by a predominantNW–SE trend in the Iberian branch and an E–Wtrend in the Brittany one. However, in northern Spain it presents a 180° rotation, sometimes known as the Cantabrian Arc (CA). The relation between both arcs is controversial, being considered either as a single arc due to one tectonic event, or as the result of a polyphasic process. According to the last assumption, there is a later arcuate structure (CA), overlapping a previousmajor one (IAA). Whatever themodels, they must be able to explain the presence of a Variscan sinistral transpression in Iberia and a dextral one in Armorica, and a deformation spanning from the Devonian to the Upper Carboniferous. Another arcuate structure, in continuity with the CA, the Central-Iberian Arc (CIA) was recently proposed mainly based upon on magnetic anomalies, geometry of major folds and Ordovician paleocurrents. The critical review of the structural, stratigraphic and geophysical data supports both the IAA and the CA, but as independent structures. However, the presence of a CIA is highly questionable and could not be supported. The complex strain pattern of the IAA and the CA could be explained by a Devonian — Carboniferous polyphasic indentation of a Gondwana promontory. In thismodel the CA is essentially a thin-skinned arc,while the IAA has a more complex and longer evolution that has led to a thick-skinned first order structure. Nevertheless, both arcs are essentially the result of a lithospheric bending process during the Iberian Variscides.

Fatigue and Damage Tolerance in Primary Composite Aeronautical Structures

The challenging requirements set on new full composite aeronautical structures are mostly related to the demonstration of damage tolerance capability of their primary structures, required by the airworthiness bodies. And while composite-made structures inherently demonstrate exceptional fatigue properties, when put in real life working conditions, a number of external factors can lead to impact damages thus reducing drastically their fatigue resistance due to fiber delamination, disbonding or breaking. This PhD aims towards contributing to the better understanding of the behavior of the primary composite aeronautical structure after near-edge impacts which are inevitable during the service life of an aircraft. The behavior of CFRP structures after impacts in only one small piece of the big picture which is the certification of CFRP built aircraft, where several other parameters need to be evaluated in order to fulfill the airworthiness requirements. These parameters are also discussed in this PhD thesis in order to give a better understanding of the complex task of CFRP structure certification, in which behavior of the impacted structure plays an important role. An experimental and numerical campaign was carried out in order to determine the level of delamination damage in CFRP specimens after near-edge impacts. By calibrating the numerical model with experimental data, it was possible, for different configurations and energy levels, to predict the extension of a delamination in a CFRP structure and to estimate its residual static strength using a very simple but robust technique. The original contribution of this work to the analysis of CFRP structures is the creation of a model which could be applicable to wide range of thicknesses and stacking sequences of CFRP structures, thus potentially being suitable for industrial application, as well.

Numerical modelling and structural optimization of multifunctional maritime structures aimed to protect harbours and produce energy

The main objective of this PhD thesis is to optimize a specific multifunctional maritime structure for harbour protection and energy production, named Overtopping Breakwater for Energy Conversion (OBREC), developed by the team of the University of Campania. This device is provided with a sloping plate followed by a unique reservoir, which is linked with the machine room (where the energy conversion occurs) by means of a pipe passing through the crown wall, provided with a parapet on top of it. Therefore, the potential energy of the overtopping waves, collected inside the reservoir located above the still water level, is then converted by means of low – head turbines. In order to improve the understanding of the wave – structure interactions with OBREC, several methodologies have been used and combined together: i. analysis of recent experimental campaigns on wave overtopping discharges and pressures at the crown wall on small – scale OBREC cross sections, carried out in other laboratories by the team of the University of Campania; ii. new experiments on cross sections similar to the OBREC device, planned and carried out in the hydraulic lab at the University of Bologna in the framework of this PhD work; iii. numerical modelling with a 1 – phase incompressible fluid model IH – 2VOF, developed by the University of Cantabria, and with a 2 – phase incompressible fluid model OpenFOAM, both available from the literature; iv. numerical modelling with a new 2 – phase compressible fluid model developed in the OpenFOAM environment within this PhD work; v. analysis of the data gained from the monitoring of the OBREC prototype installation.

Data analysis of collapse mechanisms of a 3D printed groin vault in shaking table testing

The aim of this novel experimental study is to investigate the behaviour of a 2m x 2m model of a masonry groin vault, which is built by the assembly of blocks made of a 3D-printed plastic skin filled with mortar. The choice of the groin vault is due to the large presence of this vulnerable roofing system in the historical heritage. Experimental tests on the shaking table are carried out to explore the vault response on two support boundary conditions, involving four lateral confinement modes. The data processing of markers displacement has allowed to examine the collapse mechanisms of the vault, based on the arches deformed shapes. There then follows a numerical evaluation, to provide the orders of magnitude of the displacements associated to the previous mechanisms. Given that these displacements are related to the arches shortening and elongation, the last objective is the definition of a critical elongation between two diagonal bricks and consequently of a diagonal portion. This study aims to continue the previous work and to take another step forward in the research of ground motion effects on masonry structures.

Damage Identification of Structures through Vibration-Based Structural Monitoring Systems

The thesis has been carried out within the “SHAPE Project - Predicting Strength Changes in Bridges from Frequency Data Safety, Hazard, and Poly-harmonic Evaluation” (ERA-NET Plus Infravation Call 2014) which dealt with the structural assessment of existing bridges and laboratory structural reproductions through the use of vibration-based monitoring systems, for detecting changes in their natural frequencies and correlating them with the occurrence of damage. The main purpose of this PhD dissertation has been the detection of the variation of the main natural frequencies as a consequence of a previous-established damage configuration provided on a structure. Firstly, the effect of local damage on the modal feature has been discussed mainly concerning a steel frame and a composite steel-concrete bridge. Concerning the variation of the fundamental frequency of the small bridge, the increasing severity of two local damages has been investigated. Moreover, the comparison with a 3D FE model is even presented establishing a link between the dynamic properties and the damage features. Then, moving towards a diffused damage pattern, four concrete beams and a small concrete deck were loaded achieving the yielding of the steel reinforcement. The stiffness deterioration in terms of frequency shifts has been reconsidered by collecting a large set of dynamic experiments on simply supported R.C. beams discussed in the literature. The comparison of the load-frequency curves suggested a significant agreement among all the experiments. Thus, in the framework of damage mechanics, the “breathing cracks” phenomenon has been discussed leading to an analytical formula able to explain the frequency decay observed experimentally. Lastly, some dynamic investigations of two existing bridges and the corresponding FE Models are presented in Chapter 4. Moreover, concerning the bridge in Bologna, two prototypes of a network of accelerometers were installed and the data of a few months of monitoring have been discussed.

Interpretable Convolutional Neural Networks for Decoding and Analyzing Neural Time Series Data

Machine learning is widely adopted to decode multi-variate neural time series, including electroencephalographic (EEG) and single-cell recordings. Recent solutions based on deep learning (DL) outperformed traditional decoders by automatically extracting relevant discriminative features from raw or minimally pre-processed signals. Convolutional Neural Networks (CNNs) have been successfully applied to EEG and are the most common DL-based EEG decoders in the state-of-the-art (SOA). However, the current research is affected by some limitations. SOA CNNs for EEG decoding usually exploit deep and heavy structures with the risk of overfitting small datasets, and architectures are often defined empirically. Furthermore, CNNs are mainly validated by designing within-subject decoders. Crucially, the automatically learned features mainly remain unexplored; conversely, interpreting these features may be of great value to use decoders also as analysis tools, highlighting neural signatures underlying the different decoded brain or behavioral states in a data-driven way. Lastly, SOA DL-based algorithms used to decode single-cell recordings rely on more complex, slower to train and less interpretable networks than CNNs, and the use of CNNs with these signals has not been investigated. This PhD research addresses the previous limitations, with reference to P300 and motor decoding from EEG, and motor decoding from single-neuron activity. CNNs were designed light, compact, and interpretable. Moreover, multiple training strategies were adopted, including transfer learning, which could reduce training times promoting the application of CNNs in practice. Furthermore, CNN-based EEG analyses were proposed to study neural features in the spatial, temporal and frequency domains, and proved to better highlight and enhance relevant neural features related to P300 and motor states than canonical EEG analyses. Remarkably, these analyses could be used, in perspective, to design novel EEG biomarkers for neurological or neurodevelopmental disorders. Lastly, CNNs were developed to decode single-neuron activity, providing a better compromise between performance and model complexity.

Design for uncertainty of aerospace structures

The aim of this work is to present a general overview of state-of-the-art related to design for uncertainty with a focus on aerospace structures. In particular, a simulation on a FCCZ lattice cell and on the profile shape of a nozzle will be performed. Optimization under uncertainty is characterized by the need to make decisions without complete knowledge of the problem data. When dealing with a complex problem, non-linearity, or optimization, two main issues are raised: the uncertainty of the feasibility of the solution and the uncertainty of the objective value of the function. In the first part, the Design Of Experiments (DOE) methodologies, Uncertainty Quantification (UQ), and then Uncertainty optimization will be deepened. The second part will show an application of the previous theories on through a commercial software. Nowadays multiobjective optimization on high non-linear problem can be a powerful tool to approach new concept solutions or to develop cutting-edge design. In this thesis an effective improvement have been reached on a rocket nozzle. Future work could include the introduction of multi scale modelling, multiphysics approach and every strategy useful to simulate as much possible real operative condition of the studied design.

Touristic water demand: analysis and validation of drinking water consumption data and hotel characterization in Benidorm (Spain)

The work analyses the tourist water demand in Benidorm, a sun-and-sand destination ranked fourth in Spain by number of visitors, where tourism competes with local residents, nature, agriculture and industrial sectors for scarce water resources. In particular, we have studied the correlation between the water consumption of 83 hotels in Benidorm and their characteristics and services which can impact water use. For this purpose, we have examined the water consumption billed, by the water utility company HIDRAQUA in the period January 2010 - October 2022, to the tourist structures in the municipality of Benidorm, and we have explored the hotels’ features, thanks to the collaboration of the tourism and hotels association HOSBEC. To give a better understanding and contextualization of our analysis we first described explained the of the complex water supply system and the efforts that have been made to reduce the threat posed by the peculiar climate conditions of the region. We saw that the water consumption per guest has slightly decreased in the recent years and that the tourist flux has increased: the global pandemic posed a stop to travels for more than one year, but now both the tourist flux and the tourist water consumption are reaching pre-pandemic level. We found that larger hotels, and in particular the ones opened all the year, that probably tend to offer more water-demanding service with respect to the seasonal ones, have higher water consumption per bed. From the analysis of the role of the different hotel characteristics over the water demand patterns, we found that water use increases with the increase in the hotel category and in the ratio between the surface area of the swimming pool and hotel size (number of beds). Other factors impacting the consumption are the presence of an on-site laundry for washing the hotel linen, the garden, and the implementation of environmental policies for water-saving.

Iis--integrated Interactome System: A Web-based Platform For The Annotation, Analysis And Visualization Of Protein-metabolite-gene-drug Interactions By Integrating A Variety Of Data Sources And Tools.

High-throughput screening of physical, genetic and chemical-genetic interactions brings important perspectives in the Systems Biology field, as the analysis of these interactions provides new insights into protein/gene function, cellular metabolic variations and the validation of therapeutic targets and drug design. However, such analysis depends on a pipeline connecting different tools that can automatically integrate data from diverse sources and result in a more comprehensive dataset that can be properly interpreted. We describe here the Integrated Interactome System (IIS), an integrative platform with a web-based interface for the annotation, analysis and visualization of the interaction profiles of proteins/genes, metabolites and drugs of interest. IIS works in four connected modules: (i) Submission module, which receives raw data derived from Sanger sequencing (e.g. two-hybrid system); (ii) Search module, which enables the user to search for the processed reads to be assembled into contigs/singlets, or for lists of proteins/genes, metabolites and drugs of interest, and add them to the project; (iii) Annotation module, which assigns annotations from several databases for the contigs/singlets or lists of proteins/genes, generating tables with automatic annotation that can be manually curated; and (iv) Interactome module, which maps the contigs/singlets or the uploaded lists to entries in our integrated database, building networks that gather novel identified interactions, protein and metabolite expression/concentration levels, subcellular localization and computed topological metrics, GO biological processes and KEGG pathways enrichment. This module generates a XGMML file that can be imported into Cytoscape or be visualized directly on the web. We have developed IIS by the integration of diverse databases following the need of appropriate tools for a systematic analysis of physical, genetic and chemical-genetic interactions. IIS was validated with yeast two-hybrid, proteomics and metabolomics datasets, but it is also extendable to other datasets. IIS is freely available online at: http://www.lge.ibi.unicamp.br/lnbio/IIS/.

[gait Speed, Grip Strength And Self-rated Health Among The Elderly: Data From The Fibra Campinas Network, São Paulo, Brazil].

The article seeks to investigate patterns of performance and relationships between grip strength, gait speed and self-rated health, and investigate the relationships between them, considering the variables of gender, age and family income. This was conducted in a probabilistic sample of community-dwelling elderly aged 65 and over, members of a population study on frailty. A total of 689 elderly people without cognitive deficit suggestive of dementia underwent tests of gait speed and grip strength. Comparisons between groups were based on low, medium and high speed and strength. Self-related health was assessed using a 5-point scale. The males and the younger elderly individuals scored significantly higher on grip strength and gait speed than the female and oldest did; the richest scored higher than the poorest on grip strength and gait speed; females and men aged over 80 had weaker grip strength and lower gait speed; slow gait speed and low income arose as risk factors for a worse health evaluation. Lower muscular strength affects the self-rated assessment of health because it results in a reduction in functional capacity, especially in the presence of poverty and a lack of compensatory factors.

Correlation Between Cephalometric Data And Severity Of Sleep Apnea.

Obstructive sleep apnea syndrome has a high prevalence among adults. Cephalometric variables can be a valuable method for evaluating patients with this syndrome. To correlate cephalometric data with the apnea-hypopnea sleep index. We performed a retrospective and cross-sectional study that analyzed the cephalometric data of patients followed in the Sleep Disorders Outpatient Clinic of the Discipline of Otorhinolaryngology of a university hospital, from June 2007 to May 2012. Ninety-six patients were included, 45 men, and 51 women, with a mean age of 50.3 years. A total of 11 patients had snoring, 20 had mild apnea, 26 had moderate apnea, and 39 had severe apnea. The distance from the hyoid bone to the mandibular plane was the only variable that showed a statistically significant correlation with the apnea-hypopnea index. Cephalometric variables are useful tools for the understanding of obstructive sleep apnea syndrome. The distance from the hyoid bone to the mandibular plane showed a statistically significant correlation with the apnea-hypopnea index.