The phenomenal object of memory and control processes

1996 ◽  
Vol 19 (2) ◽  
pp. 202-203
Author(s):  
Giuliana Mazzoni

AbstractThis commentary deals with criteria for assigning truth values to memory contents. A parallel with perception shows how truth values can be assigned by considering subjects' beliefs about the truth state of the memory content. This topic is also relevant to the study of processes of control over retrieval.

2021 ◽  
Author(s):  
Oliver Ratcliffe ◽  
Kimron Shapiro ◽  
Bernhard P. Staresina

AbstractHow does the human brain manage multiple bits of information to guide goal-directed behaviour? Successful working memory (WM) functioning has consistently been linked to oscillatory power in the theta frequency band (4-8 Hz) over fronto-medial cortex (fronto-medial theta, FMT). Specifically, FMT is thought to reflect the mechanism of an executive sub-system that coordinates maintenance of memory contents in posterior regions. However, direct evidence for the role of FMT in controlling specific WM content is lacking. Here we collected high-density Electroencephalography (EEG) data whilst participants engaged in load-varying WM tasks and then used multivariate decoding methods to examine WM content during the maintenance period. Higher WM load elicited a focal increase in FMT. Importantly, decoding of WM content was driven by posterior/parietal sites, which in turn showed load-induced functional theta coupling with fronto-medial cortex. Finally, we observed a significant slowing of FMT frequency with increasing WM load, consistent with the hypothesised broadening of a theta ‘duty cycle’ to accommodate additional WM items. Together these findings demonstrate that frontal theta orchestrates posterior maintenance of WM content. Moreover, the observed frequency slowing elucidates the function of FMT oscillations by specifically supporting phase-coding accounts of WM.Significance StatementHow does the brain juggle the maintenance of multiple items in working memory (WM)? Here we show that increased WM demands increase theta power (4-8 Hz) in fronto-medial cortex. Interestingly, using a machine learning approach, we found that the content held in WM could be read out not from frontal, but from posterior areas. These areas were in turn functionally coupled with fronto-medial cortex, consistent with the idea that frontal cortex orchestrates WM representations in posterior regions. Finally, we observed that holding an additional item in WM leads to significant slowing of the frontal theta rhythm, supporting computational models that postulate longer ‘duty cycles’ to accommodate additional WM demands.


Author(s):  
Yu.N. KULCHIN ◽  
S.S. VOZNESENSKY ◽  
O.B. VITRIK ◽  
A.V. DYSHLYUK ◽  
O.T. KAMENEV ◽  
...  

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Fidaa Abid Al-Majid Sabbar ◽  
Hussein Ali Mohaisen ◽  
Thamir Mahdi Muhammed Sabri ◽  
Thamer Kadhim Al-Abedi

The debates sparked by the tax treatment of realized, reinvested, and distributed profits led to various taxation techniques, concluding that, while economic theory claims that any company's goal is to maximize profit, the practical reality shows that some companies only want to make a satisfactory profit and thus pay as little tax as possible, In the context of accounting methods that allow businesses to show results that are more in accordance with their goals than with reality, within specified bounds. Based on a set of eight hypotheses that we will test on a sample of industry enterprises using the research methodology of panel-based models, we will try to argue the importance of managing the tax burden and highlight the tax repercussions on investment decisions, their financing methods, and the value of the company.


Author(s):  
SIR JOHN RANDALL ◽  
T. CAVALIER-SMITH ◽  
ANNE MCVITTIE ◽  
J.R. WARR ◽  
J.M. HOPKINS

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