Current Search: dicicco (x)
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Scholar's name
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Joel DiCicco
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Department
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School of Accounting
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Email
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jdicicco@fau.edu
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Format
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Institutional Scholar
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Title
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A new framework for determining the magnitude of the corporate tax shelter problem.
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Creator
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DiCicco, Joel Mark., Florida Atlantic University, Thai, Khi V.
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Abstract/Description
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This dissertation introduces a new definition of a corporate tax shelter as any deduction taken by a corporation that was not intended as a tax expenditure by Congress. Unlike predecessor definitions of tax shelters that utilize laundry lists of indicators, this new definition effectively excludes tax code abuses, yet allows for the employment of legitimate corporate loopholes. Under this new paradigm of a tax shelter, a simple macro-framework utilizing only readily-available data and public...
Show moreThis dissertation introduces a new definition of a corporate tax shelter as any deduction taken by a corporation that was not intended as a tax expenditure by Congress. Unlike predecessor definitions of tax shelters that utilize laundry lists of indicators, this new definition effectively excludes tax code abuses, yet allows for the employment of legitimate corporate loopholes. Under this new paradigm of a tax shelter, a simple macro-framework utilizing only readily-available data and public information produced results estimating the impact of corporate tax shelters on federal receipts similar to estimates produced by other researchers using complicated econometric models that rely heavily on confidential tax return information.
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Date Issued
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2003
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PURL
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http://purl.flvc.org/fau/fd/FADT12041
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Subject Headings
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Tax shelters--United States, Corporations--Taxation--United States
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Format
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Document (PDF)
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Title
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CELL-TYPE-SPECIFIC CONSOLIDATION OF LEARNED MOTOR MEMORIES IN THE NEOCORTEX.
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Creator
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DiCicco, Rebecca, Young, Erica, Harriet L. Wilkes Honors College, Florida Atlantic University
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Abstract/Description
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Motor learning is crucial for diverse behaviors, yet the neural mechanisms that consolidate the learning remain poorly understood. A recent study (Majumder et al., 2023) found that inhibiting Calcium/calmodulin-dependent protein kinase II (CaMKII) in pyramidal tract (PT) neurons, but not Intratelencephalic (IT) neurons, in the Anterior Lateral Motor cortex (ALM) disrupt motor learning. This suggests a cell-type-specific reliance on CaMKII for inducing synaptic plasticity during motor skill...
Show moreMotor learning is crucial for diverse behaviors, yet the neural mechanisms that consolidate the learning remain poorly understood. A recent study (Majumder et al., 2023) found that inhibiting Calcium/calmodulin-dependent protein kinase II (CaMKII) in pyramidal tract (PT) neurons, but not Intratelencephalic (IT) neurons, in the Anterior Lateral Motor cortex (ALM) disrupt motor learning. This suggests a cell-type-specific reliance on CaMKII for inducing synaptic plasticity during motor skill acquisition. This project aims to explore how the brain consolidates the acquired motor skill as a long-term memory. We hypothesize that following motor learning, CaMKII in PT, but not IT, cells activates the expression of immediate early genes (IEGs) arc and cfos, which may play a critical role in the storage of motor memories. Understanding the cell-specific roles in the ALM could provide insights into motor memory neural circuitry and diseases.
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Date Issued
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2024
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PURL
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http://purl.flvc.org/fau/fd/FAUHT00296
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Format
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Document (PDF)
