2011-19 Redistributive Impacts of Personal Income Tax in Urban China

The purpose of this paper is to evaluate the redistributive effects of the personal income tax (PIT). Information on the PIT reported in the household survey substantially understates the real tax liability borne by households. The redistributive effects of the personal income tax would be undervalued if the information was used. In order to correct the underestimation of the PIT by non-reporting in our dataset, we apply the tax schedule and impute the tax liability for the individuals in our sample according to the components of their earned income. This imputed tax liability is used to calculate the MT index, the most commonly used measure of the redistributive effects of taxes and governmental subsidies, and to decompose the MT index into the effects of horizontal equity and vertical equity. The MT index and its decomposition show that the personal income tax does reduce inequality, but the effect is small and negligible. The low average personal income tax rate is the main reason why it fails to contribute more to improving inequality.グローバルCOEプログラム = Global COE Program20

DiffSketcher: Text Guided Vector Sketch Synthesis through Latent Diffusion Models

Even though trained mainly on images, we discover that pretrained diffusion models show impressive power in guiding sketch synthesis. In this paper, we present DiffSketcher, an innovative algorithm that creates vectorized free-hand sketches using natural language input. DiffSketcher is developed based on a pre-trained text-to-image diffusion model. It performs the task by directly optimizing a set of Bezier curves with an extended version of the score distillation sampling (SDS) loss, which allows us to use a raster-level diffusion model as a prior for optimizing a parametric vectorized sketch generator. Furthermore, we explore attention maps embedded in the diffusion model for effective stroke initialization to speed up the generation process. The generated sketches demonstrate multiple levels of abstraction while maintaining recognizability, underlying structure, and essential visual details of the subject drawn. Our experiments show that DiffSketcher achieves greater quality than prior work.Comment: 14 pages, 8 figures. update: improved experiment analysis, fixed typos, and fixed image error

Virosome, a hybrid vehicle for efficient and safe drug delivery and its emerging application in cancer treatment

A virosome is an innovative hybrid drug delivery system with advantages of both viral and non-viral vectors. Studies have shown that a virosome can carry various biologically active molecules, such as nucleic acids, peptides, proteins and small organic molecules. Targeted drug delivery using virosome-based systems can be achieved through surface modifications of virosomes. A number of virosome-based prophylactic and therapeutic products with high safety profiles are currently available in the market. Cancer treatment is a big battlefield for virosome-based drug delivery systems. This review provides an overview of the general concept, preparation procedures, working mechanisms, preclinical studies and clinical applications of virosomes in cancer treatment

Cytotoxic effects and the mechanism of three types of magnetic nanoparticles on human hepatoma BEL-7402 cells

The evaluation of the toxicity of magnetic nanoparticles (MNPs) has attracted much attention in recent years. The current study aimed to investigate the cytotoxic effects of Fe3O4, oleic acid-coated Fe3O4 (OA-Fe3O4), and carbon-coated Fe (C-Fe) nanoparticles on human hepatoma BEL-7402 cells and the mechanisms. WST-1 assay demonstrated that the cytotoxicity of three types of MNPs was in a dose-dependent manner. G1 (Fe3O4 and OA-Fe3O4) phase and G2 (C-Fe) phase cell arrests and apoptosis induced by MNPs were detected by flow cytometry analysis. The increase in apoptosis was accompanied with the Bax over-expression, mitochondrial membrane potential decrease, and the release of cytochrome C from mitochondria into cytosol. Moreover, apoptosis was further confirmed by morphological and biochemical hallmarks, such as swollen mitochondria with lysing cristae and caspase-3 activation. Our results revealed that certain concentrations of the three types of MNPs affect BEL-7402 cells viability via cell arrest and inducing apoptosis, and the MNPs-induced apoptosis is mediated through the mitochondrial-dependent pathway. The influence potency of MNPs observed in all experiments would be: C-Fe > Fe3O4 > OA-Fe3O4

Inversion-by-Inversion: Exemplar-based Sketch-to-Photo Synthesis via Stochastic Differential Equations without Training

Exemplar-based sketch-to-photo synthesis allows users to generate photo-realistic images based on sketches. Recently, diffusion-based methods have achieved impressive performance on image generation tasks, enabling highly-flexible control through text-driven generation or energy functions. However, generating photo-realistic images with color and texture from sketch images remains challenging for diffusion models. Sketches typically consist of only a few strokes, with most regions left blank, making it difficult for diffusion-based methods to produce photo-realistic images. In this work, we propose a two-stage method named ``Inversion-by-Inversion" for exemplar-based sketch-to-photo synthesis. This approach includes shape-enhancing inversion and full-control inversion. During the shape-enhancing inversion process, an uncolored photo is generated with the guidance of a shape-energy function. This step is essential to ensure control over the shape of the generated photo. In the full-control inversion process, we propose an appearance-energy function to control the color and texture of the final generated photo.Importantly, our Inversion-by-Inversion pipeline is training-free and can accept different types of exemplars for color and texture control. We conducted extensive experiments to evaluate our proposed method, and the results demonstrate its effectiveness.Comment: 15 pages, preprint versio