Working memory brain activity and capacity link MAOA polymorphism to aggressive behavior during development

Peer reviewe

Testing a dynamic field account of interactions between spatial attention and spatial working memory

Studies examining the relationship between spatial attention and spatial working memory (SWM) have shown that discrimination responses are faster for targets appearing at locations that are being maintained in SWM, and that location memory is impaired when attention is withdrawn during the delay. These observations support the proposal that sustained attention is required for successful retention in SWM: if attention is withdrawn, memory representations are likely to fail, increasing errors. In the present study, this proposal is reexamined in light of a neural process model of SWM. On the basis of the model’s functioning, we propose an alternative explanation for the observed decline in SWM performance when a secondary task is performed during retention: SWM representations drift systematically toward the location of targets appearing during the delay. To test this explanation, participants completed a color-discrimination task during the delay interval of a spatial recall task. In the critical shifting attention condition, the color stimulus could appear either toward or away from the memorized location relative to a midline reference axis. We hypothesized that if shifting attention during the delay leads to the failure of SWM representations, there should be an increase in the variance of recall errors but no change in directional error, regardless of the direction of the shift. Conversely, if shifting attention induces drift of SWM representations—as predicted by the model—there should be systematic changes in the pattern of spatial recall errors depending on the direction of the shift. Results were consistent with the latter possibility—recall errors were biased toward the location of discrimination targets appearing during the delay

The EU Apportionment Formula: Insights from a Business Case

First, this paper gives an overview of the progress Europe has made in its development of a Common Consolidated Corporate Tax Base (CCCTB). Second, we use firm level data from a listed multinational to investigate how several designs for the CCCTB apportionment formula could affect the allocation of the consolidated tax base. The design is relevant in the light of member states’ concern for protecting their tax revenues, as well as for the multinational companies’ tax minimizing possibilities. Moreover, it plays an important role in achieving an efficient and simple tax system. Simulating different apportionment formulas, the results show that including more factors and using more equal weights distributes the common tax base more equally, which could reduce the incentive to shift factors from high to low tax countries. The results also indicate that simplifying the factor definitions, leads to rather minor changes in the allocation. Using unpublished data, this study allows to investigate the consequences of different formulas in detail, which contributes to the current discussion on corporate tax harmonization in the EU.CCCTB, corporate tax, European Union, apportionment formula

A New Approach for FCSRs

The Feedback with Carry Shift Registers (FCSRs) have been proposed as an alternative to Linear Feedback Shift Registers (LFSRs) for the design of stream ciphers. FCSRs have good statistical properties and they provide a built-in non-linearity. However, two attacks have shown that the current representations of FCSRs can introduce weaknesses in the cipher. We propose a new "ring" representation of FCSRs based upon matrix definition which generalizes the Galois and Fibonacci representations. Our approach preserves the statistical properties and circumvents the weaknesses of the Fibonacci and Galois representations. Moreover, the ring representation leads to automata with a quicker diffusion characteristic and better implementation results. As an application, we describe' a new version of F-FCSR stream ciphers.Anglai