To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms...
Solvent extraction is an integral chemical and biochemical separation process that is drastically intensified in microfluidic systems. A novel high-throughput micro-separator was additively manufactured for the intensification of liquid–liquid separation. The micro-posts array within the flow plate generated a capillary pressure gradient on the non-wetting organic phase, enabling continuous, membrane-free,...
Cell signaling under external stimulation is a critical mechanism that governs many biological processes such as cell proliferation, cell migration, and cell apoptosis, etc. For multicellular organisms, the ability to synchronize heterogeneous individual cellular responses through intercellular communication is crucial to maintain normal functionality. However, even though the biological pathways...
Learning to recognize objects is a fundamental and essential step in human perception and understanding of the world. Accordingly, research of object discovery across diverse modalities plays a pivotal role in the context of computer vision. This field not only contributes significantly to enhancing our understanding of visual information but...
Optical sensing technologies are pivotal in the manufacturing process, specifically in defect detection, tool condition estimation, and monitoring. The research aims to enhance the accuracy, efficiency, and reliability of manufacturing metrology by employing optical sensing technologies, such as laser profilometers and image processing techniques. The dissertation proposes intelligent and flexible...
A secret sharing scheme allows a dealer to distribute a secret with a set of parties, such that only a certain subset of parties can collaborate and learn the shared secret. Traditional secret sharing schemes have been used as building blocks in various subdomains of cryptography. Recently, two new extensions...
While digital inclusivity researchers and software practitioners have been trying to address exclusion biases in Windows, Icons, Menus, and Pointers (WIMP) user interfaces (UIs) for a long time, little has been done to investigate if and how inclusive software design and its methods that have been devised for WIMP UIs...
Natural resources play a crucial role in human society by providing both market value and non-market value. Effective management of these resources is necessary to achieve a balance between economic value and other non-market benefits. Econometric studies focusing on natural resource management help us understand the costs and benefits of...
Nickel (Ni)-based alloys with a high chromium (Cr) content are frequently employed in applications where elevated temperatures and/or corrosive environments are present due to their excellent corrosion resistance and mechanical properties. However, a gap exists around the formation, and kinetics of long-range order (LRO) Ni2Cr phase in both model binary...
Physicists solve problems and communicate their work using many external representations, such as equations, words, diagrams, graphs, sketches, pictures, and more. To learn physics, then, students must learn to use external representations. In this dissertation, I present three manuscripts. Each manuscript discusses how upper-division Paradigms in Physics students use multiple...