Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.

Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due simply to differences in tax rates on business vs. wage and salary income, due to differences in the tax treatment of losses vs. profits through a progressive rate structure and through the option to incorporate, and due to risk-sharing with the government. We then provide empirical evidence using U.S. individual tax return data that these aspects of the tax law have had large effects on actual behavior.

Interview with Roger Berry

Librarian 1969-1991Head of Special CollectionsDigitized 2013 by Avant Productions, Inc

The pedagogic grammarian's dilemma: Modality and personality in grammatical description

This paper investigates an issue that I call the “pedagogic grammarian’s dilemma”: the choice facing writers of pedagogic grammars between being specific about grammar and risking being wrong, or hedging and risking being vague, as formulated by Henry Widdowson (1997). Using two corpora of grammatical description, it examines how a number of exponents of modality are used to hedge and finds firstly that they are far more common than in ordinary text. More importantly there is a link between the use of such modality and the approach to personality chosen in the grammars: hedging is more common when the more friendly YOU is used to address users than when WE is used; this suggests an interpersonal (as well as epistemic) motivation for the hedging. Overall the response of the grammars studied to the pedagogic grammarian’s dilemma is to hedge, in order, it seems, to avoid being prescriptive

Bringing about change in language education

Includes bibliographical references.Vol. 1 of selected papers originally presented at the International Language in Education Conference held at the University of Hong Kong, 14-16 December 1994.published_or_final_versionCh.7 Towards a broader view of authenticity in the language classroom: a discussion papaer Galien, Patricia Galien, Patricia Bowcher, Wendy L. Bowcher, Wendy L. 103Introduction Nunan, David Nunanm David Berry, Roger Berry, Roger Berry, Vivien Berry, Vivien iCh.1 The more things change, the more they stay the same: or why action research doesn't work Nunan, David Nunan, David 1Ch.2 Helping teachers change the language of the classroom: lessons from in-service teacher education Hoare, Philip Hoare, Philip Kong, Stella Kong, Stella 21Ch.3 Assessment and change in the classroom Berry, Vivien Berry, Vivien Falvey, Peter Falvey, Peter Nunan, David Nunan, David Burnett Martin Burnett, Martin Hunt, John Hunt, John 31Ch.4 The examination-classroom backwash cycle: some historical cases Spolsky, Bernard Spolsky, Bernard 55Ch.5 Washback or washout? The relationship between examination reform and curriculum innovation Andrews, Stephen Andrews, Stephen 67Ch.6 Methodology washback - an insider's view Lam, Hiu -por Lam, Hiu-por 83Ch.8 Reading and problem solving: the interaction of individual differences and task types Storey, Peter Storey, Peter 121Ch.9 Willingness to communicate among Hong Kong students Asker, Barry Asker, Barry 149Ch.10 Implementing quality in ESP training: experiences from the Hong Kong Vocational English programme Bilbow, Grahame T. Bilbow, Grahame T. 161Ch.11 Assessing corporate foreign language needs: creating a language auditing toolkit adequate to meet international and cross-cultural needs Reeves, Nigel Reeves, Nigel 171Ch.12 Mother tongue education in a multilingual, multicultural society: the Malaysian Chinese experience in the 1990s Ng, Kwei-kuen Ng, Kwei-kuen 183Ch.13 The quantum leap: from essay to thesis Cooley, Linda Cooley, Linda Lewkowicz, Jo Lewkowicz, Jo 201Ch.14 Dialogue journals and course evaluation Shaw, Jonathon Shaw, Jonathon Clayton, Terry Clayton, Terry 21

Language awareness in language education

Included bibliographical references.Selected papers originally presented at the International Language in Education Conference held at the University of Hong Kong, 14-16 December, 1994.published_or_final_versionCh.7 Towards a critical competence Chew, Phyllis G.L. Chew, Phyllis G.L. 103Ch.14 Oral miscue analysis for Chinese readers reading in Chinese Chern, Chiou-lan Chern, Chiou-lan 215Ch.9 Investigating the oral fluency of 15 EFL teachers: a quantitative approach revisited Lam, Wendy Y.K. Lam, Wendy Y.K. 133Ch.12 First language literacy and second language reading Parry, Kate Parry, Kate 181Ch.8 When does a carrot become a stick? Changing attitudes and English language proficiency of Hong Kong student teachers Crew, Vernon Crew, Vernon 117Ch.11 Self-assessment of pronunciation by Chinese tertiary students Jones, Rodney H. Jones, Rodney H. 169Ch.4 Grammatical terminology: is there a student/ teacher gap? Berry, Roger Berry, Roger 51Ch.5 Hong Kong learners and English words: the formal- semantic gap McNeil, Arthur McNeil, Arthur 69Ch.13 A theoretical framework for teaching Chinese- English/English-Chinese translation to tertiary students: the use of 'foreign translation theories' for 'domestic' purposes through S.E.A.S. Ngan, Heltan Ngan, Heltan Kong, Judy Kong, Judy 199Ch.6 Exponents of repair and other interactional features in small group work Martyn, Elaine Martyn, Elaine 87Introduction Nunan, David Nunan, David Berry, Roger Berry, Roger Berry, Vivien Berry, Vivien iCh.10 Coherence rating: what goes on in the raters' minds? Wong, Grace Wong, Grace 149Ch.1 How aware should language aware teachers and learners be? Carter, Ronald Carter, Ronald 1Ch.2 Using thematic organisation for evaluating school children's written narratives Ghadessy, Mohsen Ghadessy, Mohsen 17Ch.3 Why 'often' isn't 'always' Allison, Desmond Allison, Desmond 3

Recommendations for Hypersonic Boundary Layer Transition Flight Testing

Much has been learned about the physics underlying the transition process at supersonic and hypersonic speeds through years of analysis, experiment and computation. Generally, the application of this knowledge has been restricted to simple shapes like plates, cones and spherical bodies. However, flight reentry vehicles are in reality never simple. They typically are highly complex geometries flown at angle of attack so three-dimensional effects are very important, as are roughness effects due to surface features and/or ablation. This paper will review our present understanding of the physics of the transition process and look back at some of the recent flight test programs for their successes and failures. The goal of this paper is to develop rationale for new hypersonic boundary layer transition flight experiments. Motivations will be derived from both an inward look at what we believe constitutes a good flight test program as well as an outward review of the goals and objectives of some recent US based unclassified proposals and programs. As part of our recommendations, this paper will address the need for careful experimental work as per the guidelines enunciated years ago by the U.S. Transition Study Group. Following these guidelines is essential to obtaining reliable, usable data for allowing refinement of transition estimation techniques

Tips for Teaching Non-Traditional Audiences

One of the greatest thrills for an Extension educator is being asked, When\u27s the next one? at the end of a session. To keep that question coming when teaching non-traditional audiences, these county educators share their tips for designing programs that increase the learner\u27s comfort and create a non-threatening atmosphere. Relationships, cultural differences, use of time and resources, and finding new ways to measure learning progress can all influence programming success

The relationship between oxidised LDL, endothelial progenitor cells and coronary endothelial function in patients with CHD

Objective The balance between coronary endothelial dysfunction and repair is influenced by many protective and deleterious factors circulating in the blood. We studied the relationship between oxidised low-density lipoprotein (oxLDL), circulating endothelial progenitor cells (EPCs) and coronary endothelial function in patients with stable coronary heart disease (CHD). Methods 33 patients with stable CHD were studied. Plasma oxLDL was measured using ELISA, coronary endothelial function was assessed using intracoronary acetylcholine infusion and EPCs were quantified using flow cytometry for CD34+/KDR+ cells. Results Plasma oxLDL correlated positively with the number of EPCs in the blood (r=0.46, p=0.02). There was a positive correlation between the number of circulating EPCs and coronary endothelial function (r=0.42, p=0.04). There was no significant correlation between oxLDL and coronary endothelial function. Conclusions Plasma levels of oxLDL are associated with increased circulating EPCs in the blood of patients with CHD, which may reflect a host-repair response to endothelial injury. Patients with stable CHD had a high prevalence of coronary endothelial dysfunction, which was associated with lower numbers of circulating EPCs, suggesting a mechanistic link between endothelial dysfunction and the pathogenesis of atherosclerosis