6,079 research outputs found
CoordenaĆ§Ć£o fiscal regional na Ć”rea da Grande BaĆa:uma perspetiva de fluxo de talentos
DissertaĆ§Ć£o de Mestrado em AdministraĆ§Ć£o PĆŗblicaEstudamos o papel da coordenaĆ§Ć£o fiscal regional na promoĆ§Ć£o do fluxo de trabalhadores talentosos na Ćrea da Grande BaĆa de Guangdong, Hong Kong e Macau (GBA). Num contexto de crescentes atividades transfronteiriƧas e maior integraĆ§Ć£o regional, Ć© crucial que os governos descubram atĆ© que ponto diferentes sistemas fiscais na Grande BaĆa impedem a circulaĆ§Ć£o de talentos regionais. Primeiro, comparamos as leis fiscais relevantes para clarificar onde estĆ£o as diferenƧas. De seguida, determinamos o impacto do imposto de duas formas. Em primeiro lugar, para determinar o nĆvel de rendimento lĆquido de impostos, simulamos a taxa efetiva de imposto usando um perfil do rendimento para trabalhadores talentosos. Depois, reportamos as conclusƵes de uma entrevista em grupo com profissionais, especialistas e professores, a fim de compreender melhor as nuances das diferenƧas em termos de tributaĆ§Ć£o regional. ConcluĆmos que as diferenƧas na tributaĆ§Ć£o dos rendimentos do trabalho causam impactos negativos tanto na mobilidade do fator trabalho como na vontade de trabalhadores talentosos irem trabalhar para a parte continental da GBA. Certas medidas fiscais, com o objetivo de promover a circulaĆ§Ć£o de talentos, provavelmente levarĆ£o a efeitos indesejados. No contexto de uma melhor coordenaĆ§Ć£o fiscal regional, salientamos uma sĆ©rie de passos futuros para mitigar os impactos negativos dos impostos no fluxo regional de talento.We study the role of regional tax coordination in promoting the flow of talented workers in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA). In a context of increasing crossboundary activities and greater regional integration, it is crucial for governments to determine to what extent different tax systems in the GBA hinder regional talent flow. We first compare the relevant tax laws to clarify where the differences lie. Then we determine the impact of taxes in two ways. First, to determine the after-taxes income level, we simulate the effective tax burden using an income profile of talented workers. Then, we report on a group interview with professionals and experts aimed at better understanding the nuances of differential regional taxation. We conclude that the differences in labour income taxation are deleterious both to labour mobility and to the personal willingness of talented workers to work on the mainland side of the GBA. Certain tax measures, with the purpose of promoting regional talent flow, are likely to lead to certain unintended effects, such as a social justice problem. In the context of better regional tax coordination, we highlight a number of future steps to mitigate the negative impacts of tax on regional talent flow.N/
The Construct of English Native Speaker in Hong Kong
The discussion paper provides a discussion of the construct of English native speakers among Hongkongers. Beginning with a review of the linguistic landscapes of Hong Kong, including English language education and English usage, followed by an introduction of a debate on the construct of English native speakers, this paper demonstrates the potential inclusion of Hongkongers as native speakers of English, with the use of their English varieties, Hong Kong English. Additionally, the paper argues for a revision of the traditional geographically-bounded definition of ānative speaker,ā drawing upon discussions by Rampton (1990), Kachru (1998), and Hansen Edwards (2017a, 2017b) regarding the construct of English ānative speaker.ā The paper concludes that a modified definition of the traditional English ānative speakerā is necessary to better align with contemporary linguistic landscapes, thereby potentially benefiting English Language Teaching (ELT) communities worldwide
Teachersā Feedback on a New Variety of English: The Case of Hong Kong English
The present short report reveals how teachers of English in Hong Kong (HKTEs) react to Hong Kong English (HKE). By employing a mixed method approach consisting of 100 survey responses and 28 interviews, types of feedback and activities teachers use when they encounter HKE in classroom were recorded and reported. The results showed that the two types of teachers of English ā Native and Non-native English speakers ā provided different kinds of responses because of the differences in attitude they held toward new varieties of English. The current study potentially sheds light on how different varieties of English could fit in traditional ESL curricula. Further research is warranted on how the feedback may affect English acquisition among Hong Kong students and whether the feedback brings positive or negative effects to the students
Genetics and biomarkers of frailty : towards individualized management of the frailty syndrome
Frailty is an age-related, dynamic state of multisystem physiological decline and is a
strong predictor of disability and mortality. To move towards an individualized management
of frailty, a better understanding of its biological underpinnings and an early
identification of frail older adults are necessary. The overarching aim of this thesis was to
unravel the genetic, epigenetic, and metabolic determinants of frailty and to develop an
automated frailty assessment tool for the Swedish health system.
In Study I, we calculated a frailty index (FI) for 42,994 Swedish twins and assessed sex
differences in the genetic and environmental contributions to the FI. Overall, we observed
a higher heritability of the FI in women (52%) than in men (45%). Moreover, the correlations
between FI and its two main risk factors, body mass index and education, were mainly
attributable to genetic factors and environmental factors shared within twin pairs, respectively,
suggesting that different mechanisms may underlie these associations.
In Study II, we examined genetic and environmental influences on the FI trajectories in
2,496 twins followed up to 27 years. A bilinear latent growth curve model best fit the data,
indicating a four-to-five times faster FI increase after age 75. While genetic influences
were relatively stable across age, individual-specific environmental influences increased
substantially after age 75 especially in men, amplifying the overall FI variance in late life.
In Study III, we performed an epigenome-wide analysis in 526 Swedish twins and identified
171 CpG sites associated with the FI at a false discovery rate of <0.05. Many of the
identified sites have previously been associated with chronological age and age-related
diseases. We further validated five of these sites in an independent sample of 304 Danish
twins, which are mapped to genes that may involve in cancer and neurological pathways.
In Study IV, we explored the associations of 168 metabolomic and 32 clinical biomarkers
with two measures of frailty using observational and Mendelian randomization analyses.
In three population-based studies comprising >100,000 individuals, we identified 34 biomarkers
independently and robustly associated with the FI. Specifically, we highlighted
a putative causal effect of glycoprotein acetyls, an inflammatory biomarker, on frailty.
In Study V, we developed an electronic frailty index (eFI) using electronic health records
from 18,225 patients admitted to nine geriatric clinics in Stockholm. Among the assessed
frailty and comorbidity measures, the eFI had the best discriminative ability for mortality.
In summary, this thesis provides novel insights into the biological mechanisms of frailty,
suggesting that both genetic and environmental factors play important roles in frailty development,
with chronic inflammation as the key underlying mechanism. Moreover, our
developed Swedish eFI is a promising tool that can potentially be incorporated in the
Swedish health system to guide clinical decisions
Wave-packet treatment of neutrino oscillations and its implications on determining the neutrino mass hierarchy
We derive the neutrino flavor transition probabilities with the neutrino
treated as a wave packet. The decoherence and dispersion effects from the
wave-packet treatment show up as damping and phase-shifting of the plane-wave
neutrino oscillation patterns. If the energy uncertainty in the initial
neutrino wave packet is larger than around 0.01 of the neutrino energy, the
decoherence and dispersion effects would degrade the sensitivity of reactor
neutrino experiments to mass hierarchy measurement to lower than 3
confidence level
Effect of acupuncture on the healing of benign vocal fold lesions
Acupuncture treatment has been an active field of research in Western Medicine for many years. This study aims to study the healing effect of acupuncture treatment on vocal fold lesions. Fifty-five subjects that were randomized into three groups, genuine, sham and control group underwent 12-weekly acupuncture treatments, and data from the assessment at pre-treatment, post-treatment and 1 month post-treatment were analyzed. The genuine group received acupuncture treatment on nine acupuncture points. The sham group received the same acupuncture treatment except with blunt needles. Five visual-perceptual judgment of stroboscopic parameters were used to measure the recovery of the vocal folds. Results were inconclusive in terms of whether acupuncture treatment was effective in healing the vocal folds.published_or_final_versionSpeech and Hearing SciencesBachelorBachelor of Science in Speech and Hearing Science
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