Economic Partiality and Horizontal Inequity: The New TCJA Interest Expense Deduction Limit

The Tax Cuts and Jobs Act significantly overhauled the federal tax code. This included a limit on the amount of interest that a business can deduct, which ended the prior policy of full deductibility. This implicates policy questions regarding a corporation’s decision of how to structure how much debt and equity it holds. Viewing this through the considerations of horizontal equity and economic neutrality, this Note proposes to reverse this limitation or to permit full deductibility of disallowed deductions upon maturity of the debt

Transient Absorption Spectroscopy of Noble Metal Nanoparticles

Ph.DDOCTOR OF PHILOSOPH

Contour Integration over Time: Psychophysical and fMRI Evidence.

The brain integrates discrete but collinear stimuli to perceive global contours. Previous contour integration (CI) studies mainly focus on integration over space, and CI is attributed to either V1 long-range connections or contour processing in high-visual areas that top-down modulate V1 responses. Here, we show that CI also occurs over time in a design that minimizes the roles of V1 long-range interactions. We use tilted contours embedded in random orientation noise and moving horizontally behind a fixed vertical slit. Individual contour elements traveling up/down within the slit would be encoded over time by parallel, rather than aligned, V1 neurons. However, we find robust contour detection even when the slit permits only one viewable contour element. Similar to CI over space, CI over time also obeys the rule of collinearity. fMRI evidence shows that while CI over space engages visual areas as early as V1, CI over time mainly engages higher dorsal and ventral visual areas involved in shape processing, as well as posterior parietal regions involved in visual memory that can represent the orientation of temporally integrated contours. These results suggest at least partially dissociable mechanisms for implementing the Gestalt rule of continuity in CI over space and time.European Community’s Seventh Framework Programme (FP7/2007-2013) (Grant ID: 255577), Biotechnology and Biological Sciences Research Council (Grant IDs: D52199X , E027436), National Natural Science Foundation of China (Grant IDs: 31230030, 31571160, 91432102

Contour Integration over Time: Psychophysical and fMRI Evidence.

The brain integrates discrete but collinear stimuli to perceive global contours. Previous contour integration (CI) studies mainly focus on integration over space, and CI is attributed to either V1 long-range connections or contour processing in high-visual areas that top-down modulate V1 responses. Here, we show that CI also occurs over time in a design that minimizes the roles of V1 long-range interactions. We use tilted contours embedded in random orientation noise and moving horizontally behind a fixed vertical slit. Individual contour elements traveling up/down within the slit would be encoded over time by parallel, rather than aligned, V1 neurons. However, we find robust contour detection even when the slit permits only one viewable contour element. Similar to CI over space, CI over time also obeys the rule of collinearity. fMRI evidence shows that while CI over space engages visual areas as early as V1, CI over time mainly engages higher dorsal and ventral visual areas involved in shape processing, as well as posterior parietal regions involved in visual memory that can represent the orientation of temporally integrated contours. These results suggest at least partially dissociable mechanisms for implementing the Gestalt rule of continuity in CI over space and time

Investigating the A-level Chinese examination in England:teachers’ perspectives

This paper investigates England’s A-level Chinese examination from teachers’ perspectives. This examination is one of the subject-based qualifications typically taken by students at the age of 18 who plan to go to university. Despite the government’s promotion of Chinese teaching in different educational settings, there remains a lack of empirical research in this area, especially focusing on this examination. This paper, which is part of a larger project that explores the validity of A-level Chinese from various perspectives, reports findings from surveys and interviews with Chinese-language teachers in England, both native and non-native speakers. The primary aim is to understand teachers’ attitudes toward various aspects of the A-level Chinese examination, including difficulties in the listening and reading papers, textbook suitability, and continuity from GCSE studies. Potential obstacles to the promotion of A-level Chinese teaching and learning are also identified in this paper