Local tax incentives and behavior of foreign enterprises: evidence from a large developing country

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources

Multi-Granularity Archaeological Dating of Chinese Bronze Dings Based on a Knowledge-Guided Relation Graph

The archaeological dating of bronze dings has played a critical role in the study of ancient Chinese history. Current archaeology depends on trained experts to carry out bronze dating, which is time-consuming and labor-intensive. For such dating, in this study, we propose a learning-based approach to integrate advanced deep learning techniques and archaeological knowledge. To achieve this, we first collect a large-scale image dataset of bronze dings, which contains richer attribute information than other existing fine-grained datasets. Second, we introduce a multihead classifier and a knowledge-guided relation graph to mine the relationship between attributes and the ding era. Third, we conduct comparison experiments with various existing methods, the results of which show that our dating method achieves a state-of-the-art performance. We hope that our data and applied networks will enrich fine-grained classification research relevant to other interdisciplinary areas of expertise. The dataset and source code used are included in our supplementary materials, and will be open after submission owing to the anonymity policy. Source codes and data are available at: https://github.com/zhourixin/bronze-Ding.Comment: CVPR2023 accepte

Developmental iodine deficiency and hypothyroidism impair neural development in rat hippocampus: involvement of doublecortin and NCAM-180

<p>Abstract</p> <p>Background</p> <p>Developmental iodine deficiency results in inadequate thyroid hormone (TH), which damages the hippocampus. Here, we explored the roles of hippocampal doublecortin and neural cell adhesion molecule (NCAM)-180 in developmental iodine deficiency and hypothyroidism.</p> <p>Methods</p> <p>Two developmental rat models were established with either an iodine-deficient diet, or propylthiouracil (PTU)-adulterated water (5 ppm or 15 ppm) to impair thyroid function, in pregnant rats from gestational day 6 until postnatal day (PN) 28. Silver-stained neurons and protein levels of doublecortin and NCAM-180 in several hippocampal subregions were assessed on PN14, PN21, PN28, and PN42.</p> <p>Results</p> <p>The results show that nerve fibers in iodine-deficient and 15 ppm PTU-treated rats were injured on PN28 and PN42. Downregulation of doublecortin and upregulation of NCAM-180 were observed in iodine-deficient and 15 ppm PTU-treated rats from PN14 on. These alterations were irreversible by the restoration of serum TH concentrations on PN42.</p> <p>Conclusion</p> <p>Developmental iodine deficiency and hypothyroidism impair the expression of doublecortin and NCAM-180, leading to nerve fiber malfunction and thus impairments in hippocampal development.</p

Universal factorial Schur P,QP,Q-functions and their duals

We define universal factorial Schur $P,Q$-functions and their duals, which specialize to generalized (co)-homology "Schubert basis" for loop spaces of the classical groups. We also investigate some of their properties.Comment: 10 pages, old paper written in 2012.1