Digital Commons Network^™

The Effects Of Potassium Fertilization Regime On High Tunnel Tomato Production, Sapana Pandey

Theses and Dissertations--Plant and Soil Sciences

A two-year field experiment (2022-2023) was conducted at the University of Kentucky Horticulture Research Farm in Lexington, KY to study the effects of potassium (K2O) fertilization rates on tomato yield and ripening disorders in determinate and indeterminate varieties (‘BHN-589’ and ‘Big Beef’, respectively). In the first year, K2O rates representing the soil test result-based commercial recommendation (0 lbs/acre) and sequentially greater rates (150, 300, and 450 lbs K2O/acre) were applied. In the second year, K2O rates were increased based on lack of fruit quality response and were 0, 300, 600, and 900 lbs K2O/acre. Leaf tissue nutrients, tomato yield, and …

Silicon Fertilization In Cool-Season Turfgrasses, Cheng Qian

Theses and Dissertations--Plant and Soil Sciences

Previous studies of the benefits of silicon (Si) supplementation in turfgrass have yielded inconsistent results. This dissertation aimed to assess the benefits if Si supplementation in cool-season turfgrass under more well controlled conditions than many previous studies. The first study assessed the effect of Si supplementation on biomass production and Si accumulation of tall fescue (Festuca arundinacea) and bentgrass (Agrostis stolonifera) in buffered Hoagland’s media (pH 6) with four sodium silicate (Na2SiO3) treatments (0, 0.5, 1, 2, and 4 mM Si). The two species responded differently to Si supplementation in terms of biomass. Bentgrass biomass was …

(In)Dependence Day: Why The Modern Streaming Industry Requires Modern Antitrust Enforcement, Samuel Kahn

Cardozo Arts & Entertainment Law Journal

The note argues that the contemporary streaming industry, dominated by a few major platforms, mirrors the pre-Paramount era's anticompetitive practices, necessitating a reexamination of antitrust laws to address oligopolistic structures, protect independent creators, and ensure consumer access to diverse content. It contends that the repeal of the Paramount Decrees and the failure of current antitrust frameworks to adapt to the streaming industry's unique challenges have allowed media giants to grow unchecked, stifling competition and innovation.

Sports Sanctions Against Russia Through The Lens Of The Court Of Arbitration For Sport, Ilias Bantekas

Cardozo Arts & Entertainment Law Journal

The Russian invasion of Ukraine prompted the vast majority of international sports federations to adopt some kind of coercive measures against Russian and Belarusian clubs and athletes. While athletes in individual sports were generally allowed to participate without representing their country of nationality, international sports federations hosting team-based events suspended teams from sanctioned states from participating therein. Pertinent decisions were driven not by the sanctions imposed unilaterally or multilaterally. Rather, they were precipitated by logistical and safety factors, as well as the likelihood offinancial harm to the competitions under their aegis. The Court of Arbitration for Sport (CAS) sided with …

Deceptive By Nature: A Model For Regulating Native And Embedded Advertising In The Contexts Of Children's Audiences, Zach Cihlar

Cardozo Arts & Entertainment Law Journal

The note advocates for enhanced regulatory measures to protect children from deceptive native and embedded advertising in digital media. It emphasizes the need for the Federal Trade Commission (FTC) to expand its regulatory framework to classify such advertising as deceptive, leveraging existing laws like the Federal Trade Commission Act (FTCA) and the Children's Online Privacy Protection Act (COPPA). The proposed model suggests a combination of stricter regulations, parental involvement through technology, and strengthened self-regulatory mechanisms to address the challenges posed by modern advertising formats.

Can Chatgpt And The Like Be Your Co-Authors?, Hadar Y. Jabotinsky, Michal Lavi

Cardozo Arts & Entertainment Law Journal

On November 30, 2022, OpenAI released an AI based chatbot called ChatGPT (Generative Pre-trained Transformer). This AI system uses natural language processing (NLP) techniques to generate written text by learning the patterns and structures of natural language. ChatGPT is a versatile chatbot with the ability to write speeches, news articles, and essays either wholly or partially. Some users acknowledge ChatGPT as a co-author of the generated text, while others only acknowledge its use in writing the document. In fact, this issue became so pressing in academia that Springer Nature, the world's largest academic publisher, announced that software like ChatGPT cannot …

Introductory Remarks, Carly Rothstein

Cardozo Arts & Entertainment Law Journal

This introductory remark explores the implications of recent Supreme Court decisions in Bad Spaniels and Andy Warhol on intellectual property law, focusing on the evolving landscape of copyright and trademark protections. It highlights the challenges and opportunities these rulings present for balancing artistic expression, cultural norms, and legal frameworks. The symposium serves as a platform for scholars and practitioners to discuss these developments and their broader impact on IP law and policy.

Panel 1: Copyright Law, Michael W. Carroll, Peter Karol, Christopher Sprigman, Jacob Noti-Victor

Cardozo Arts & Entertainment Law Journal

The Warhol v. Goldsmith case has reshaped the interpretation of fair use in copyright law, emphasizing market competition and the commercial purpose of the use. The Supreme Court's decision focused on the commercial licensing of Warhol's work, highlighting the importance of assessing whether the use competes with the original work's market. This shift could influence future cases, particularly in technology and art, by potentially altering how transformative use and market competition are evaluated.

Why The Supreme Court Rejected The Prospect Theory Of Copyright Scope, Michael W. Carroll

Cardozo Arts & Entertainment Law Journal

In Google LLC v. Oracle America, Inc. ("Google v. Oracle"), and again in Andy Warhol Found. for the Visual Arts, Inc. v. Goldsmith ("Warhol"), the parties and various amici presented the Court with a variety of arguments about the relationship between a copyright owner's right to make derivative works from a protected work and a user's right to make fair uses of that same work. At bottom, these arguments were about the proper, or even optimal, scope of copyright.

This Essay argues that these arguments were instead grounded in a form of "prospect theory" of copyright scope that …

Masthead, Cardozo Arts & Entertainment Law Journal, Vol. 43 (2024-25)

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Ready To Implement? An Exploration Of K12 Faculty's Preparedness To Create Inclusive Learning Environments, Kristin Herman, John Baaki

STEMPS Faculty Publications

Understanding how to create trauma-informed learning environments which can contribute to learner empowerment is the focus of this phase of an ongoing education design research project. As embedding opportunities for social-emotional learning (SEL) competency development has proven to help all students develop a sense of belonging within their educational environments (Cooper, 2014), a classroom climate that promotes these opportunities proves a useful metric by which to define inclusive learning environments. Internal and external factors K-12 faculty perceive as affecting their ability to create inclusive learning environments for increasingly diverse student bodies are examined. Observations are used to understand the extent …

Learner Assessment, Elizabeth Burns

STEMPS Faculty Publications

The article discusses the importance of learner assessment in school libraries, highlighting the need for school librarians to incorporate assessment practices aligned with the National School Library Standards. Assessment in school libraries focuses on measuring competencies aligned with real-world information-seeking behaviors rather than traditional grades and testing. The article emphasizes the role of diagnostic, formative, and summative assessments in tracking learner progress and supporting the overall library program. It also underscores the significance of using learner data to establish library goals and showcase the impact of school libraries on academic achievement.

2024 Jan Term Course Catalog, Saint Mary's College Of California

Jan Term Course Catalog

No abstract provided.

Identifying Antecedents And Consequences Of Mental Imagery: The Use Of Sor Theory In The Context Of Immersive Digital Exhibitions, Yeonjae Kim

Graduate Thesis and Dissertation 2023-2024

With innovative technologies, various types of immersive digital experiences (IDEs) have gained significant attention in the past few years. Despite their popularity, little research has been conducted on the factors that examine visitors’ experiences and behavioral intentions. This study applies experience economy within the framework of the SOR (Stimulus-Organism-Response) theory, indicating the dimensions of IDE function as stimulus (S), mental imagery and attitude as the organism (O), and behavioral intentions as the response (R). This study aims to identify the antecedents and consequences of mental imagery to explain and understand the mechanism behind visitors’ evaluations for future decisions.

A total …

Contextualizing Tiktok Controversies: Critical Discourse Analysis Of Platform Privacy Debates, Bshaer Kameil Aharazi

Graduate Thesis and Dissertation post-2024

This study focuses on online news coverage of TikTok's privacy policies to uncover accusations related to security threats between October 2020 and May 2023. Using critical discourse analysis, the research compares TikTok's discourse with other platforms like Facebook and YouTube, highlighting the role of governments, tech companies, and users in shaping this discourse. Furthermore, it demonstrates how cultural and political factors influence privacy discussions, particularly regarding the controversies, discussions, and accusations between the United States and China. AI tool ChatGPT analyzes the discourse by focusing on the news texts' most prominent topics and keywords. The goal is to identify key …

Home, Sweet Home: Gender The Civil War And Reunion Through Popular Music, Nathanial E. Bock

Graduate Thesis and Dissertation post-2024

“Home, Sweet Home” is widely considered the most popular tune of the American Civil War, but its enduring popularity before, during, and after the war has never been fully explored. This thesis combines classic and modern histories of the music of the Civil War with some of the latest work in gender studies and the post-war era to explore the continued popularity of this song throughout the nineteenth and twentieth centuries. It begins by examining the life of the song’s unusual author, John Howard Payne, and why Americans were predisposed to find both Payne and his song so compelling. It …

Chinese Masculinities During The Maoist Era: Representations Of Model Men, Daniel L. Izadirad Mr.

Graduate Thesis and Dissertation post-2024

This thesis analyzes male characters from Maoist era movies, novels, and posters to argue that the Importance of Wen masculinity, a man’s intellectual and artistic talents, was downplayed, and even feminized while the importance of Wu masculinity, a man’s martial and athletic talents, was increased and encouraged as these forms of media came under increasingly stringent regulation from the Chinese Communist Party. This thesis examines sources from 1949-1976 dividing them into three periods: the Early People’s Republic (1949-1965), the Early Cultural Revolution (1966-1969), and the Late Cultural Revolution (1970-1976). Each chapter studies revolutionary protagonists and counterrevolutionary antagonists and explores how …

Utilizing Mixed Methods To Examine Black Graduate Students’ Experiences With Multicultural Supervision In School Psychology, Larraine Graham

Theses and Dissertations--Educational, School, and Counseling Psychology

Multicultural supervision is essential in preparing psychologists-in-training to provide ethical, multiculturally competent practices to diverse populations. In the field of school psychology, Black graduate students remain underrepresented despite increasing diversity in schools. While there are many resources for establishing best practices in multicultural supervision in related fields, there is a lack of literature in school psychology, especially that examines Black graduate students’ experiences. Therefore, the purpose of the current study is to attend to the gap in the literature and better understand Black graduate students’ experiences with the supervisory relationship, satisfaction with supervision, and multicultural competency skill development. The current …

Building Children's Connection To Nature In The Schools: A Piloted Nature-Based Intervention, Alexis Bird

Theses and Dissertations--Educational, School, and Counseling Psychology

Nature-based interventions (NBI) have demonstrated positive effects on a range of student outcomes, including enhanced prosocial behaviors, decreased levels of stress, and improved mood and concentration. Further, school-aged children’s participation in NBIs supports students’ reconnection with the natural world. Although schools represent an ideal setting to engage students from diverse backgrounds in NBI activities, existing research is limited in understanding the effects and feasibility of integrating NBIs within school settings. This study aimed to explore the effects of NBI activities administered within a school program on students’ sense of connectedness with nature and their overall wellbeing. Additionally, participants were interviewed …

The Importance Of Coastal Wetland Restoration In Old Lyme, Ct: The White Sands Beach Salt Marsh Restoration Project, Hanna Lloyd

ENV 334 Environmental Justice

In New England, coastal wetlands are rapidly drying up from widespread droughts, eroding from sea level rise, or being overrun by invasive species. Old Lyme, Connecticut relies heavily on the environmental and economic benefits of wetlands. In the last decade however, many coastal homes in Old Lyme, like the summer cottages of White Sands Beach, have been threatened by a lack of resilient wetlands surrounding them, and the coastal biodiversity of the town has decreased. The White Sands Beach Salt Marsh Restoration Project restored over an acre of coastal wetland at White Sands Beach through integrated marsh management strategies.

The Pursuit Of Peace: Adlai Stevenson’S Impact On The Cuban Missile Crisis, Alexandra M. Buonanno

Pell Scholars and Senior Theses

This paper explores the idea that Adlai Stevenson was a more significant member of the Executive Committee of the National Security Council and voice for peace than given credit for. It includes the betrayal of Stevenson by JFK during the Bay of Pigs fiasco and how many members of the Kennedy administration felt Stevenson was too naive and weak to be an ambassador to the United Nations during the Cold War. This papers seeks to prove that without Adlai Stevenson the Cuban Missile Crisis would have ended horrifically rather than peacefully.

Eco-Illusions: Unveiling Greenwashing Techniques On Corporate Social Media, Madeline B. Davis

Pell Scholars and Senior Theses

As the climate crisis continues, businesses are becoming savvier with how they communicate their environmental impact to their audiences. Greenwashing, the act of making unsubstantiated claims about the environmental friendliness of products, is becoming more popular amongst unsustainable corporations. Past research shows that companies are using specific techniques to deceive consumers. By conducting a content analysis of five corporate Instagram accounts from companies with past greenwashing allegations, this research used four main criteria to categorize greenwashed posts: color palette recurrent language, pleasant nature imagery, and vague appeals. Vague appeals were most commonly used online. Understanding how companies are perpetuating greenwashing …

Jimmy Carter’S Dilemma: The American Boycott Of The 1980 Summer Olympics, Grace E. Schoales

Pell Scholars and Senior Theses

Amidst strong political tension and the global uncertainty of the Cold War, an unlikely group of American college students took their skills to the Olympic ice in 1980, unknowingly preparing to make history. They defeated the notoriously tough Soviet Union team, boosting American pride across the nation. This victory left the U.S. feeling unstoppable and ready to face off against the Soviets again in a few months at the Moscow Summer Games. There was just one problem- the Carter Administration would soon announce the United States’ official boycott of the Games. This followed heightened Cold War tensions due to the …

Employment And Industry Implications Of The Offshore Wind Projects In Rhode Island, Sarah M. Benoit, Anna Dwyer, Andrew Senecal, Aidan Tucker, Michael Keating

ENV 334 Environmental Justice

Offshore wind farms will have beneficial long-term effects on Rhode Island's industry and employment. While locals have expressed mixed opinions about the wind farm projects, fishermen have been the most concerned. Many of their fears are not founded in the reality of offshore wind farms. Impacts on the fishing industry could be slightly negative during construction with disruption from the pipeline (Becker 2024). After implementation, they should increase biodiversity with the artificial reef effect (Gill et al. 2020; Perry and Heyman 2020; Van Hoey et al. 2021). In the long-term, the fossil fuel industry has and will be more harmful …

The Steady Decline Of Club Culture In Dublin: Neoliberal Policy, Touristification And The Pandemic, Caroline Ann O'Sullivan

Articles

The public health restrictions implemented by the Irish government due to Covid-19 resulted in one of the most extensive music industry lockdowns in Europe. Dublin, however, was already experiencing a large scale contraction of club culture. Prior to the pandemic, the physical spaces that dance music and club culture thrived in over the past 40 years had greatly diminished, many being demolished to make way for hotels and upmarket student accommodation. The onset of the pandemic meant this contraction intensified, and 2021 and 2022 saw the permanent closure of a number of high-profile and pivotal venues across the city. In …

An Assessment Of User Satisfaction On Remote Court Hearings In The Brunei Civil Court, Hazwani Masli, Seyed M. Buhari

ASEAN Journal on Science and Technology for Development

Remote court hearings (RCHs) have significantly benefited the Brunei Civil Court in maintaining its judicial system and reducing backlogs as a preventative measure, during COVID-19. RCHs have enhanced the judicial system's accessibility, saving resources and increasing court performance and productivity. However, technical problems and mistrust have slowed the RCH's adoption. This study assessed user satisfaction with remote court hearings using the Technology Acceptance Model (TAM) framework. Three external variables influenced the perceived usefulness of remote court hearings: trust, perceived risk, and fairness expectations. This study also included moderator variables such as age group and professions. This study showed that trust, …

Ideological Presuppositions In Media Coverage Of Corporation Tax Policy In The Uk And Ireland: A Critical Discourse Analysis, Ciara Graham, Brendan K. O'Rourke

Articles

This paper argues that the state's capacity to tax corporations in order to fund itself is reaching crisis proportions. Following decades of trade liberalization, deregulation, and globalization, large multinational companies have been able to take advantage of tax competition between states in order to avoid taxation and offset their obligations. This crisis, arguably, has been facilitated by state actors and exacerbated by non-state actors: we explore the ways in which multi-national corporations (MNCs) manipulate their capital, assets, and supply chains to minimize their tax burdens; and we further consider the ways in which media narratives construct this issue and whether …

Artificial Intelligence In Education: Mathematics Teachers’ Perspectives, Practices And Challenges, Mohammad A. Tashtoush, Yousef Wardat, Rommel Al Ali, Shoeb Saleh

Iraqi Journal for Computer Science and Mathematics

Efforts have been made to include artificial intelligence (AI) in teaching and learning; nevertheless, the successful deployment of new instructional technology depends on the attitudes of the teachers who conduct the lesson. Few scholars have researched teachers' perspectives on AI use due to a general lack of expertise on how it can be used in the classroom, as well as a lack of specific knowledge about what AI-adopted tools would be like. This study investigated mathematics teachers’ perceptions of implemented AI systems and applications in Abu Dhabi Emirate schools. The sample study consists of 580 male and female math teachers …

วรรณกรรมเพื่อสอนสตรีในสมัยรัชกาลที่ 5: รูปแบบ แนวคิด และความสัมพันธ์กับสังคมสยามสมัยใหม่, พฤฒิชา นาคะผิว

Chulalongkorn University Theses and Dissertations (Chula ETD)

วิทยานิพนธ์นี้มุ่งศึกษาวรรณกรรมเพื่อสอนสตรีในสมัยรัชกาลที่ 5 ในประเด็นรูปแบบ แนวคิด และความสัมพันธ์กับสังคมสยามสมัยใหม่ กลุ่มข้อมูลที่นำมาศึกษา คืองานเขียนที่แต่งขึ้นเพื่อบำรุงจรรยาและบำรุงปัญญาสตรีที่พิมพ์เผยแพร่ในสื่อสิ่งพิมพ์สมัยรัชกาลที่ 5 ทั้งร้อยแก้วและร้อยกรองผลการศึกษาพบว่า วรรณกรรมเพื่อสอนสตรีในสมัยรัชกาลที่ 5 สร้างขึ้นในบริบทของวัฒนธรรมหนังสือ อันเป็นการสั่งสมและสืบทอดความรู้ผ่านหนังสือในสังคมสมัยใหม่ รูปแบบที่เด่นที่สุดของวรรณกรรมกลุ่มนี้ คือสารคดี ร้อยแก้วแบบใหม่ซึ่งมีกลวิธีการสอนหลากหลายที่มุ่งสร้างความเข้าใจสาระคำสอน และสร้างความน่าสนใจให้แก่ผู้อ่าน ในช่วงเวลาที่สื่อสิ่งพิมพ์ต่าง ๆ กำลังทวีความสำคัญ ส่วนเรื่องแนวคิดพบว่า วรรณกรรมกลุ่มนี้เสนอทั้งแนวคิดที่สืบทอด มาจากวรรณกรรมคำสอนสตรีแนวขนบ ได้แก่ แนวคิดเรื่องกุลสตรี แนวคิดเรื่องแม่ศรีเรือน และแนวคิดเรื่องศรีภรรยา และพัฒนาแนวคิดขึ้นใหม่ ได้แก่ แนวคิดเรื่องแม่เรือนสมัยใหม่ แนวคิดเรื่องสตรีมีส่วนร่วมในการปฏิรูปประเทศด้วยการพัฒนาตนเองให้เป็นพลเมืองที่มีคุณภาพ และแนวคิดเรื่องสตรีเป็นเครื่องแสดงความเจริญของบ้านเมืองวรรณกรรมเพื่อสอนสตรีกับสังคมสยามสมัยใหม่มีอิทธิพลต่อกัน กล่าวคือ การปฏิรูปประเทศให้ทันสมัยและการรับอิทธิพลจากวรรณกรรมและวัฒนธรรมตะวันตก ส่งผลให้เกิดการเปลี่ยนแปลงค่านิยมบางประการที่มีต่อสตรี ในสมัยรัชกาลที่ 5 จึงมีการสร้างและถ่ายทอดวรรณกรรมเพื่อสอนสตรีในสิ่งพิมพ์อย่างแพร่หลายเพื่อแสดงค่านิยมใหม่ ทำให้วรรณกรรมแนวนี้ขยายตัว มีทั้งงานเขียนที่ยังคงรูปแบบและแนวคิดตามขนบเดิม และงานเขียนที่พัฒนารูปแบบและแนวคิดขึ้นใหม่ให้สอดคล้องกับการเปลี่ยนแปลงของสังคม ขณะเดียวกัน วรรณกรรมเพื่อสอนสตรีก็มีบทบาทต่อสังคมสยามสมัยใหม่ในหลายมิติ ทั้งบทบาทในการชี้แนะสตรีให้ครองตนได้อย่างเหมาะสม บทบาทในการสร้างและสั่งสม ทุนทางวัฒนธรรมของชนชั้นนำ และบทบาทในการยกระดับศักยภาพสตรี จึงกล่าวได้ว่า วรรณกรรมเพื่อสอนสตรีในสมัยรัชกาลที่ 5 เป็นผลผลิตทางปัญญาที่มีคุณค่าและความสำคัญ โดยเฉพาะช่วยขยายองค์ความรู้เกี่ยวกับพัฒนาการของวรรณกรรมคำสอนสตรีในสมัยรัตนโกสินทร์ และเป็นหลักฐานร่วมสมัยที่แสดงให้เห็นความสำคัญของสตรีในบริบทแห่งการพัฒนาบ้านเมืองให้มีอารยะ

แนวทางการปรับปรุงมาตรการทางภาษี เพื่อส่งเสริมและจูงใจการคิดค้นนวัตกรรมสำหรับนิติบุคคลที่มีผลขาดทุนสุทธิทางภาษีอากร, ปรียาพร ไกรศิริวุฒิ

Chulalongkorn University Theses and Dissertations (Chula ETD)

จากการวิเคราะห์ปัญหาข้อเท็จจริงที่เกิดขึ้นในปัจจุบัน ที่ผู้ประกอบการที่มีผลขาดทุนไม่ได้ใช้สิทธิประโยชน์ทางภาษีอากรที่รัฐส่งเสริมในด้านการวิจัยและพัฒนาเทคโนโลยีและนวัตกรรม ซึ่งให้สิทธิประโยชน์โดยการยกเว้นภาษีเงินได้นิติบุคคลและการให้หักรายจ่ายได้เพิ่ม เนื่องจากกิจการที่มีผลขาดทุนไม่เสียภาษีเงินได้นิติบุคคล ดังนั้นการยกเว้นภาษีเงินได้และการหักรายจ่ายได้เพิ่มขึ้น จึงไม่เป็นการส่งเสริมหรือจูงใจกิจการเหล่านี้แต่อย่างใด อีกทั้งกิจการที่มีผลขาดทุนมักเป็นกิจการขนาดเล็กที่มีเงินทุนจำกัดในการลงทุนเพื่อการวิจัยและพัฒนาเทคโนโลยีและนวัตกรรม ในขณะที่กิจการที่มีกำไรสุทธิสามารถใช้สิทธิประโยชน์ในการยกเว้นภาษีอากรได้อย่างเต็มที่ ส่งผลให้เกิดความไม่เท่าเทียมกันของมาตรการทางภาษีของรัฐในปัจจุบัน จากการศึกษามาตรการทางภาษีเพื่อจูงใจให้ภาคเอกชนลงทุนด้านการวิจัยและพัฒนาของสหราชอาณาจักรและสิงคโปร์ พบว่าส่งเสริมให้กิจการได้รับสิทธิประโยชน์ทั้งที่มีกำไรและขาดทุน โดยกิจการที่กำไรจะได้รับการลดหย่อนภาษีเงินได้จากรายจ่ายด้านการวิจัยและพัฒนา และกิจการที่ขาดทุนจะได้รับเงินชดเชยจากรายจ่ายด้านการวิจัยและพัฒนา โดยเงินชดเชยดังกล่าวไม่ถือเป็นเงินได้ ทำให้กิจการมีสภาพคล่องมากขึ้น และส่งเสริมให้เกิดการลงทุนเพิ่มขึ้น แสดงให้เห็นว่ามาตรการทางภาษีของสหราชอาณาจักรและสิงคโปร์มีประสิทธิภาพในการกระตุ้นและจูงใจ ให้เกิดการลงทุนด้านการวิจัยและพัฒนาได้อย่างแท้จริง ดังนั้น เพื่อเพิ่มประสิทธิภาพของมาตรการจูงใจให้ภาคเอกชนลงทุนด้านการวิจัยและพัฒนาเทคโนโลยีและนวัตกรรมของไทยให้มากขึ้น ซึ่งจะส่งผลต่อการพัฒนาเศรษฐกิจโดยรวมและช่วยยกระดับขีดความสามารถในการแข่งขันของประเทศ ประเทศไทยควรปรับปรุงการให้สิทธิประโยชน์ทางภาษีให้เหมาะสมและมีประสิทธิภาพในการจูงใจให้ภาคเอกชนลงทุนด้านการวิจัยและพัฒนาเทคโนโลยีและนวัตกรรม โดยการนำมาตรการให้เงินชดเชยจากรายจ่ายด้านการวิจัยและพัฒนาของสหราชอาณาจักรและสิงคโปร์ มาปรับใช้กับมาตรการทางภาษีของไทยต่อไป