The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

The association between green space and cause-specific mortality in urban New Zealand: an ecological analysis of green space utility

<b>Background:</b> There is mounting international evidence that exposure to green environments is associated with health benefits, including lower mortality rates. Consequently, it has been suggested that the uneven distribution of such environments may contribute to health inequalities. Possible causative mechanisms behind the green space and health relationship include the provision of physical activity opportunities, facilitation of social contact and the restorative effects of nature. In the New Zealand context we investigated whether there was a socioeconomic gradient in green space exposure and whether green space exposure was associated with cause-specific mortality (cardiovascular disease and lung cancer). We subsequently asked what is the mechanism(s) by which green space availability may influence mortality outcomes, by contrasting health associations for different types of green space. <b>Methods:</b> This was an observational study on a population of 1,546,405 living in 1009 small urban areas in New Zealand. A neighbourhood-level classification was developed to distinguish between usable (i.e., visitable) and non-usable green space (i.e., visible but not visitable) in the urban areas. Negative binomial regression models were fitted to examine the association between quartiles of area-level green space availability and risk of mortality from cardiovascular disease (n = 9,484; 1996 - 2005) and from lung cancer (n = 2,603; 1996 - 2005), after control for age, sex, socio-economic deprivation, smoking, air pollution and population density. <b>Results:</b> Deprived neighbourhoods were relatively disadvantaged in total green space availability (11% less total green space for a one standard deviation increase in NZDep2001 deprivation score, p < 0.001), but had marginally more usable green space (2% more for a one standard deviation increase in deprivation score, p = 0.002). No significant associations between usable or total green space and mortality were observed after adjustment for confounders. <b>Conclusion</b> Contrary to expectations we found no evidence that green space influenced cardiovascular disease mortality in New Zealand, suggesting that green space and health relationships may vary according to national, societal or environmental context. Hence we were unable to infer the mechanism in the relationship. Our inability to adjust for individual-level factors with a significant influence on cardiovascular disease and lung cancer mortality risk (e.g., diet and alcohol consumption) will have limited the ability of the analyses to detect green space effects, if present. Additionally, green space variation may have lesser relevance for health in New Zealand because green space is generally more abundant and there is less social and spatial variation in its availability than found in other contexts

Improving the professional knowledge base for education: Using knowledge management (KM) and Web 2.0 tools

Improving education systems is an elusive goal. Despite considerable investment, international studies such as the OECD Teaching and Learning International Survey (TALIS) project and the McKinsey Report How the world’s best performing schools come out on top indicate that improving teacher quality is more important than increased financial investment. Both reports challenge governments, academics and practitioners to adopt new ways of sharing and building knowledge. This paper makes the case for national education systems to adopt tried and tested knowledge management and web 2.0 tools used by other sectors and highlights the neglected potential of teacher educators as agents for improvement

Theoretical assessment of progressive collapse capacity of reinforced concrete structures

The progressive collapse behaviour of reinforced concrete (RC) structures requires consideration of material and geometric non-linearity, concrete crushing and rebar fracture. Compressive arch action (CAA) and catenary action (CTA) are the main resisting mechanisms against progressive collapse following a column loss. Hence, many studies have concentrated on the development of CAA and CTA in RC beams, but without considering the effect of bar fracture and the reduction in beam effective depth due to concrete crushing. Taking these additional factors into account, an analytical model to predict the structural behaviour of RC beams under a column removal scenario was developed. The proposed model was evaluated and validated with the available experimental results. The evaluation and validation indicate that the proposed model can provide a reliable assessment of RC beam capacity against progressive collapse

Special Text 12-160, Effective Army Writing, 1964

This a useful manual for writing of all types. The guide to research in an appendix is sensible. The “watchlist” is a good guide to avoiding Pentagonese. The author of this text had a sense of humor. One unusual feature of the text is that the manual contains instructions for writing a staff study and a sample of a model staff study

Special Text 12-160, Effective Army Writing, 1964

This a useful manual for writing of all types. The guide to research in an appendix is sensible. The “watchlist” is a good guide to avoiding Pentagonese. The author of this text had a sense of humor. One unusual feature of the text is that the manual contains instructions for writing a staff study and a sample of a model staff study

The role of space in the security and defence policy of Turkey. A change in outlook: Security in space versus security from space

Space and security domains are strongly related with each other. Nowadays, space is an indispensable part of security and defence policy, and it is increasingly becoming a critical infrastructure for strategic Command, Control, Communications, Computers, Intelligence, Surveillance and Reconnaissance (C4ISR) systems. However, space is vulnerable itself to the new space threats. This study reviews the current and near future space role in Turkey's security and defence policy and aims to address the threats against space based capabilities. To provide security from space, space based systems shall themselves need to be secure in space to warrant the security. The concept of security from space starts with space security, in other words the security in space. This paper also highlights the emerging technological opportunities for these space threats to be secure in space in order to provide the security from space. According to the relevant taxonomy, a categorized opportunity proposal for more robust and resilient space/satellite projects' architecture is proposed for Turkey

Objective methods for reliable detection of concealed depression

Recent research has shown that it is possible to automatically detect clinical depression from audio-visual recordings. Before considering integration in a clinical pathway, a key question that must be asked is whether such systems can be easily fooled. This work explores the potential of acoustic features to detect clinical depression in adults both when acting normally and when asked to conceal their depression. Nine adults diagnosed with mild to moderate depression as per the Beck Depression Inventory (BDI-II) and Patient Health Questionnaire (PHQ-9) were asked a series of questions and to read a excerpt from a novel aloud under two different experimental conditions. In one, participants were asked to act naturally and in the other, to suppress anything that they felt would be indicative of their depression. Acoustic features were then extracted from this data and analysed using paired t-tests to determine any statistically significant differences between healthy and depressed participants. Most features that were found to be significantly different during normal behaviour remained so during concealed behaviour. In leave-one-subject-out automatic classification studies of the 9 depressed subjects and 8 matched healthy controls, an 88% classification accuracy and 89% sensitivity was achieved. Results remained relatively robust during concealed behaviour, with classifiers trained on only non-concealed data achieving 81% detection accuracy and 75% sensitivity when tested on concealed data. These results indicate there is good potential to build deception-proof automatic depression monitoring systems

Using smart pumps to help deliver universal access to safe and affordable drinking water

It is estimated that broken water pumps impact 62 million people in sub-Saharan Africa. Over the last 20 years, broken handpumps have represented US$1·2–1·5 billion of lost investment in this region, with 30–40% of rural water systems failing prematurely. While the contributory factors are complex and multi-faceted, the authors consider that improved post-construction monitoring strategies for remote water projects, which rely on smart pumps to monitor operational performance in place of physical site visits, may address some of these problems and help reduce the heavy time and resource demands on stakeholders associated with traditional monitoring strategies. As such, smart pumps could play a significant role in improving project monitoring and might subsequently help deliver universal access to safe and affordable drinking water by 2030, which constitutes one of the key targets of United Nations sustainable development goal 6 and is embedded in some national constitutions

Agreement on Agriculture in the Uruguay Round of GATT: From Punta Del Este to Marrakesh

This paper provides an overview of the Uruguay Round of GATT negotiations, along with a discussion of the key elements of the final Agreement on Agriculture (market access, domestic support, and export competition), the nature of the exemptions available to developing countries, and exemption from the general rules. World price impacts of implementing the agreement are also considered