273 research outputs found

    A Conceptual Model of the Effects of Taxation, Exchange Rate, and Regulations on the Transfer Pricing Behavior of Multinational Firm Managers

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    We review a sample of transfer pricing literature and conceptualize a moderated mediation model of the transfer pricing behavior of managers of multinational firms (MNFs). Our conceptual model suggests that transfer pricing decisions present complex problems to MNF managers that involve interactions between many factors, which could have many consequences, some of which may be at odds with each other. We provide relevant information to managers of MNFs and the regulatory agencies that will assist them in continuing the search for a regulatory and compliance frame work that works in the mutual interest of all relevant stakeholders

    Liquid Crystal Mediated Bioassay for Protein Detection

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    Ph.DDOCTOR OF PHILOSOPH

    Spatial structure of demersal fish assemblages in South and Southeast Asia and implications for fisheries management

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    We provide a review of the assemblage structure of demersal fish resources in four South and Southeast Asian countries. Multivariate techniques (classification and ordination analysis) were used to analyze scientific trawl survey data from a collaborative project in the region. Analyses covered major coastal fishing areas in Bangladesh, Indonesia, Malaysia, and the Philippines. This represents the first such assessment of fish assemblages for the region using a standard analysis framework. Results indicate that spatial patterns of demersal assemblages are influenced by depth. However, other environmental factors such as salinity and substrate type also appear important. Critical fisheries management implications of the observed assemblage patterns are discussed, particularly in terms of the existing spatial management zones. Existing management zones are based on distance from shore and were found to be largely inconsistent with the assemblage patterns observed. If management is to be effective it must be structured to take into account the underlying pattern of the fish assemblages

    Projections from the posterolateral olfactory amygdala to the ventral striatum: neural basis for reinforcing properties of chemical stimuli

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    <p>Abstract</p> <p>Background</p> <p>Vertebrates sense chemical stimuli through the olfactory receptor neurons whose axons project to the main olfactory bulb. The main projections of the olfactory bulb are directed to the olfactory cortex and olfactory amygdala (the anterior and posterolateral cortical amygdalae). The posterolateral cortical amygdaloid nucleus mainly projects to other amygdaloid nuclei; other seemingly minor outputs are directed to the ventral striatum, in particular to the olfactory tubercle and the islands of Calleja.</p> <p>Results</p> <p>Although the olfactory projections have been previously described in the literature, injection of dextran-amines into the rat main olfactory bulb was performed with the aim of delimiting the olfactory tubercle and posterolateral cortical amygdaloid nucleus in our own material. Injection of dextran-amines into the posterolateral cortical amygdaloid nucleus of rats resulted in anterograde labeling in the ventral striatum, in particular in the core of the nucleus accumbens, and in the medial olfactory tubercle including some islands of Calleja and the cell bridges across the ventral pallidum. Injections of Fluoro-Gold into the ventral striatum were performed to allow retrograde confirmation of these projections.</p> <p>Conclusion</p> <p>The present results extend previous descriptions of the posterolateral cortical amygdaloid nucleus efferent projections, which are mainly directed to the core of the nucleus accumbens and the medial olfactory tubercle. Our data indicate that the projection to the core of the nucleus accumbens arises from layer III; the projection to the olfactory tubercle arises from layer II and is much more robust than previously thought. This latter projection is directed to the medial olfactory tubercle including the corresponding islands of Calleja, an area recently described as critical node for the neural circuit of addiction to some stimulant drugs of abuse.</p

    Análise econômica da colheita mecanizada do café utilizando repetidas operações da colhedora

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    Despite the mechanized harvest of coffee is more economical than manual harvesting in general, it is not able to fully replace the workforce, especially in high crop load. One of the ways to reduce the cost of production of coffee is to find ways of enabling the full mechanization of the harvest. Therefore, the aim with this study was to perform economic analysis of mechanized harvest of coffee using repeated operation of the harvester own or ment, in the Cerrado Mineiro region. We analyzed the cost of mechanized harvesting with a combine six operations and manual harvesting, using own and rented harvester farming in high-load and intermediate in the Cerrado Mineiro, Minas Gerais, Brazil. We used a randomized block design with four replications. It was found that in high load crops (121,54 bags of coffee benefited ha-1), the use of three operations eithen harvester, own or ment or is the most suitable choice of harvest (R3.975,36and4.775,03ha1,respectively). Infarmingintermediateload(50,78bagsofcoffeebenefitedha1),theuseofthreeoperationsofthecombinewhenitisproper andtwopasswhenitisrentedisrecommended(R 3.975,36 and 4.775,03 ha-1, respectively). In farming intermediate load (50,78 bags of coffee benefited ha-1), the use of three operations of the combine when it is proper and two pass when it is rented is recommended (R 2.543,97 and 2.783,60 ha-1, respectively).Apesar da colheita mecanizada do café ser mais econômica que a colheita manual, em geral, ela não é capaz de substituir totalmente a mão de obra. Uma das maneiras de se reduzir o custo de produção da cafeicultura é encontrar meios de viabilizar a mecanização total da colheita, sendo a utilização de repetidas operações da colhedora uma forma de se obter eficiência de colheita suficiente para que se dispense a necessidade de repasse manual. Portanto, objetivou-se, com este trabalho, realizar uma análise econômica da colheita mecanizada do café utilizando repetidas operações da colhedora, sendo ela própria ou alugada, na região do Cerrado Mineiro. Analisou-se o custo das colheitas mecanizadas com uma a seis operações da colhedora e a colheita manual, utilizando colhedora própria e alugada, em lavoura de carga alta e intermediária, na região do Cerrado Mineiro. Utilizou-se delineamento de blocos ao acaso e quatro repetições. Verificou-se que, em lavoura de carga elevada (121,54 sacas de café ben. ha-1) , a utilização de três operações da colhedora, sendo ela própria ou alugada é a opção de colheita mais indicada (R3.975,36e4.775,03ha1,respectivamente).Emlavouradecargaintermediaˊria(50,78sacasde cafeˊben.ha1),recomendaseautilizac\ca~odetre^soperac\co~esdacolhedora,quandoelaeˊproˊpriaededuaspassadas,quandoela eˊalugada(R 3.975,36 e 4.775,03 ha-1, respectivamente). Em lavoura de carga intermediária (50,78 sacas de café ben. ha-1), recomenda-se a utilização de três operações da colhedora, quando ela é própria e de duas passadas, quando ela é alugada (R 2.543,97 e 2.783,60 ha-1, respectivamente)

    A Novel Application of Amniotic Membrane in Patients with Bullous Keratopathy

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    To evaluate the efficacy of amniotic membrane in the management of painful bullous keratopathy secondary to the intractable glaucoma and in preventing exposure of drainage devices, we inserted Ahmed valve with amniotic membrane patch graft over the implant itself, and debrided corneal epithelium with amniotic membrane graft over the exposed stroma as a single operation. During the follow-up periods, we monitored vision, intraocular pressure (IOP), presence of ocular pain, and postoperative complications associated with the implants. The mean follow up period was 8.4±3.2 months. IOP was well controlled after the intervention. The preoperative mean IOP was measured as 43.9±9.0 mmHg and lowered to 16.1±1.8 mmHg at the last visit and no complications associated with the implants were noted. Even though the improvement in vision was not prominent, the ocular surface stabilized rapidly and ocular pain associated with bullous keratopathy disappeared soon after surgery. Conclusively the use of amniotic membrane in conjunction with Ahmed valve implantation is an effective way to relieve ocular pain and lessen the chances of complications associated with the implant in patients with intractable glaucoma and bullous keratopathy

    Rheological and textural properties of sodium reduced salt soluble myofibrillar protein gels containing sodium tri-polyphosphate

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    The effect of partial replacement of NaCl (50%) with KCl in the presence of sodium tri-polyphosphate (STPP) on the cooking loss (CL), water-holding capacity (WHC), rheological and textural properties of salt soluble myofibrillar proteins (SSMP) gels was investigated. KCl substitution, either alone or in combination with STPP, was found worse than NaCl alone in terms of elasticity of the gels (G′). Both KCl and STPP reduced the CL of the gels. While the gels with replacement of NaCl with KCl had lower (P  0.05) WHC to only NaCl added gels. Substitution of NaCl with KCl resulted in a decrease in hardness of gels whereas STPP addition improved the hardness. Results obtained from the present study suggest that substitution 50% of NaCl with KCl in presence of STPP would be a sound salt reduction alternative in meat systems. Practical Applications: Salt is one of the most crucial ingredients affecting meat products functionality. However, recent research has focused on reducing salt in meat products due to its association with some health problems such as hypertension. Reducing sodium chloride (NaCl) decreases extractability of salt soluble myofibrillar proteins (SSMP), thus, negatively affects functional properties of the meat systems. One of the approaches in reducing salt is to replace NaCl with other chloride salts, the most common of which is potassium chloride (KCl). This study focused on determining the effect of partially substituting of NaCl with KCl in the presence of sodium tri-polyphosphate (STPP) on some functional characteristics of meat SSMP gels. Results indicated that 50% NaCl reduction using KCl and STPP could be achieved with an improvement of textural and functional properties in meat gels. Future research should focus on combined effects of salt substitutes on the rheological and textural characteristics of meat gel systems
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