Management control in the transfer pricing tax compliant multinational enterprise

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

A Stable Higher Order Space-Time Galerkin Scheme for Time Domain Integral Equations

Stability of time domain integral equation (TDIE) solvers has remained an elusive goal for many years. Advancement of this research has largely progressed on four fronts: (1) Exact integration, (2) Lubich quadrature, (3) smooth temporal basis functions, and (4) Space-time separation of convolutions with the retarded potential. The latter method was explored in [Pray et al. IEEE TAP 2012]. This method's efficacy in stabilizing solutions to the time domain electric field integral equation (TD-EFIE) was demonstrated on first order surface descriptions (flat elements) in tandem with 0th order functions as the temporal basis. In this work, we develop the methodology necessary to extend to higher order surface descriptions as well as to enable its use with higher order temporal basis functions. These higher order temporal basis functions are used in a Galerkin framework. A number of results that demonstrate convergence, stability, and applicability are presented.Comment: 8 pages, 12 figure

Onion gene expression in response to ethylene and 1-MCP

Onion is regarded as a non-climacteric vegetable. In onions, however, ethylene can suppress sprouting while the ethylene binding inhibitor, 1-MCP (1- methylcyclopropene) can also suppress sprout growth yet, it is unknown how ethylene and 1-MCP elicit the same response. In this study, onions were treated with 10 μL L-1 ethylene or 1 μL L-1 1-MCP individually or in combination for 24 h at 20°C before or after curing (six weeks) at 20 or 28°C then stored at 1°C. Following curing, a subset of these same onions was stored separately under continuous air or ethylene (10 μL L- 1) at 1°C Onions treated with ethylene and 1-MCP in combination after curing for 24 h had reduced sprout growth as compared with the control 25 weeks after harvest. Sprout growth following storage beyond 25 weeks was only reduced through continuous ethylene treatment. This observation was supported by a higher proportion of down-regulated genes characterised as being involved in photosynthesis measured using a newly developed onion microarray. Physiological and biochemical data suggested that ethylene was being perceived in the presence of 1-MCP since sprout growth was reduced in onions treated with 1-MCP and ethylene applied in combination but not when applied individually. A cluster of probes representing transcripts up-regulated by 1-MCP alone but down-regulated by ethylene alone or in the presence of 1-MCP support this suggestion. Ethylene and 1-MCP both down52 regulated a probe tentatively annotated as an ethylene receptor as well as EIN3, suggesting that both treatments down-regulate the perception and signalling events of ethylene

Analysis of Finite Microstrip Structures Using an Efficient Implementation of the Integral Equation Technique

An efficient numerical implementation of the Integral Equation technique (IE) has been developed for the analysis of the electrical characteristics of finite microstrip structures. The technique formulates a volume version of the IE for the finite dielectric objects, and a standard surface IE technique for the metallic areas. The system of integral equations formu- lated are solved with special numerical techniques described in this paper. The input impedances of several microstrip antennas have been computed, showing good agreement with respect mea- surements. The technique has shown to be accurate even for complex geometries containing several stacked dielectric layers. The radiation patterns of the structures have also been com- puted, and measured results from real manufactured hardware confirm that backside radiation and secondary lobes are accurately predicted by the theoretical model. The paper also discuss a suitable excitation model for finite size ground planes, and investigates the possibilities for an independent meshing of the metallic areas and the dielectric objects inside a given geom- etry. The practical value of the approach derived is that microstrip circuits can be designed minimizing the volume and size of the dielectric substrates.This work has been supported bythe Spanish National Project ESP2001-4546-PE, and RegionalSeneca Project PB/4/FS/02

Evidence for position effects as a variant ETV6-mediated leukemogenic mechanism in myeloid leukemias with a t(4;12)(q11-q12;p13) or t(5;12)(q31;p13)

The ETV6 gene (first identified as TEL) is a frequent target of chromosomal translocations in both myeloid and lymphoid leukemias. At present, more than 40 distinct translocations have been cytogenetically described, of which 13 have now also been characterized at the molecular level. These studies revealed the generation of in-frame fusion genes between different domains of ETV6 and partner genes encoding either kinases or transcription factors. However, in a number of cases-including a t(6;12)(q23;p13), the recurrent t(5;12)(q31;p13), and some cases of the t(4;12)(q11-q12;p13) described in this work-functionally significant fusions could not be identified, raising the question as to what leukemogenic mechanism is implicated in these cases. To investigate this, we have evaluated the genomic regions at 4q11-q12 and 5q31, telomeric to the breakpoints of the t(4;12)(q11-q12;p13) and t(5;12)(q31;p13). The homeobox gene GSH2 at 4q11-q12 and the IL-3/CSF2 locus at 5q31 were found to be located close to the respective breakpoints. In addition, GSH2 and IL-3 were found to be ectopically expressed in the leukemic cells, suggesting that expression of GSH2 and IL-3 was deregulated by the translocation. Our results indicate that, besides the generation of fusion transcripts, deregulation of the expression of oncogenes could be a variant leukemogenic mechanism for translocations involving the 5' end of ETV6, especially for those translocations lacking functionally significant fusion transcripts

Finished Genome of the Fungal Wheat Pathogen Mycosphaerella graminicola Reveals Dispensome Structure, Chromosome Plasticity, and Stealth Pathogenesis

The plant-pathogenic fungus Mycosphaerella graminicola (asexual stage: Septoria tritici) causes septoria tritici blotch, a disease that greatly reduces the yield and quality of wheat. This disease is economically important in most wheat-growing areas worldwide and threatens global food production. Control of the disease has been hampered by a limited understanding of the genetic and biochemical bases of pathogenicity, including mechanisms of infection and of resistance in the host. Unlike most other plant pathogens, M. graminicola has a long latent period during which it evades host defenses. Although this type of stealth pathogenicity occurs commonly in Mycosphaerella and other Dothideomycetes, the largest class of plant-pathogenic fungi, its genetic basis is not known. To address this problem, the genome of M. graminicola was sequenced completely. The finished genome contains 21 chromosomes, eight of which could be lost with no visible effect on the fungus and thus are dispensable. This eight-chromosome dispensome is dynamic in field and progeny isolates, is different from the core genome in gene and repeat content, and appears to have originated by ancient horizontal transfer from an unknown donor. Synteny plots of the M. graminicola chromosomes versus those of the only other sequenced Dothideomycete, Stagonospora nodorum, revealed conservation of gene content but not order or orientation, suggesting a high rate of intra-chromosomal rearrangement in one or both species. This observed “mesosynteny” is very different from synteny seen between other organisms. A surprising feature of the M. graminicola genome compared to other sequenced plant pathogens was that it contained very few genes for enzymes that break down plant cell walls, which was more similar to endophytes than to pathogens. The stealth pathogenesis of M. graminicola probably involves degradation of proteins rather than carbohydrates to evade host defenses during the biotrophic stage of infection and may have evolved from endophytic ancestors. Author Summary The plant-pathogenic fungus Mycosphaerella graminicola causes septoria tritici blotch, one of the most economically important diseases of wheat worldwide and a potential threat to global food production. Unlike most other plant pathogens, M. graminicola has a long latent period during which it seems able to evade host defenses, and its genome appears to be unstable with many chromosomes that can change size or be lost during sexual reproduction. To understand its unusual mechanism of pathogenicity and high genomic plasticity, the genome of M. graminicola was sequenced more completely than that of any other filamentous fungus. The finished sequence contains 21 chromosomes, eight of which were different from those in the core genome and appear to have originated by ancient horizontal transfer from an unknown donor. The dispensable chromosomes collectively comprise the dispensome and showed extreme plasticity during sexual reproduction. A surprising feature of the M. graminicola genome was a low number of genes for enzymes that break down plant cell walls; this may represent an evolutionary response to evade detection by plant defense mechanisms. The stealth pathogenicity of M. graminicola may involve degradation of proteins rather than carbohydrates and could have evolved from an endophytic ancestor

Decoding the neural substrates of reward-related decision making with functional MRI

Although previous studies have implicated a diverse set of brain regions in reward-related decision making, it is not yet known which of these regions contain information that directly reflects a decision. Here, we measured brain activity using functional MRI in a group of subjects while they performed a simple reward-based decision-making task: probabilistic reversal-learning. We recorded brain activity from nine distinct regions of interest previously implicated in decision making and separated out local spatially distributed signals in each region from global differences in signal. Using a multivariate analysis approach, we determined the extent to which global and local signals could be used to decode subjects' subsequent behavioral choice, based on their brain activity on the preceding trial. We found that subjects' decisions could be decoded to a high level of accuracy on the basis of both local and global signals even before they were required to make a choice, and even before they knew which physical action would be required. Furthermore, the combined signals from three specific brain areas (anterior cingulate cortex, medial prefrontal cortex, and ventral striatum) were found to provide all of the information sufficient to decode subjects' decisions out of all of the regions we studied. These findings implicate a specific network of regions in encoding information relevant to subsequent behavioral choice

Traffic flow on realistic road networks with adaptive traffic lights

We present a model of traffic flow on generic urban road networks based on cellular automata. We apply this model to an existing road network in the Australian city of Melbourne, using empirical data as input. For comparison, we also apply this model to a square-grid network using hypothetical input data. On both networks we compare the effects of non-adaptive vs adaptive traffic lights, in which instantaneous traffic state information feeds back into the traffic signal schedule. We observe that not only do adaptive traffic lights result in better averages of network observables, they also lead to significantly smaller fluctuations in these observables. We furthermore compare two different systems of adaptive traffic signals, one which is informed by the traffic state on both upstream and downstream links, and one which is informed by upstream links only. We find that, in general, both the mean and the fluctuation of the travel time are smallest when using the joint upstream-downstream control strategy.Comment: 41 pages, pdflate