MULTINATIONALS AND THE RELATIONSHIP BETWEEN STRATEGIC AND TAX TRANSFER PRICES

Multinational enterprises engaging in cross-border, intrafirm trade can use a different price for cost accounting purposes than used for tax accounting purposes. This possibility has not been previously modeled. We study the implications for how both transfer prices are set under separate entity and formula appointment approaches. The relationship between the two prices in the presence of penalties for noncompliance with arm's length pricing is also examined. The results are shown to be robust to alternative market structures and imperfect taxation.

All Numbers Are Not Equal: An Electrophysiological Investigation of Small and Large Number Representations

Behavioral and brain imaging research indicates that human infants, humans adults, and many nonhuman animals represent large nonsymbolic numbers approximately, discriminating between sets with a ratio limit on accuracy. Some behavioral evidence, especially with human infants, suggests that these representations differ from representations of small numbers of objects. To investigate neural signatures of this distinction, event-related potentials were recorded as adult humans passively viewed the sequential presentation of dot arrays in an adaptation paradigm. In two studies, subjects viewed successive arrays of a single number of dots interspersed with test arrays presenting the same or a different number; numerical range (small numerical quantities 1–3 vs. large numerical quantities 8–24) and ratio difference varied across blocks as continuous variables were controlled. An early-evoked component (N1), observed over widespread posterior scalp locations, was modulated by absolute number with small, but not large, number arrays. In contrast, a later component (P2p), observed over the same scalp locations, was modulated by the ratio difference between arrays for large, but not small, numbers. Despite many years of experience with symbolic systems that apply equally to all numbers, adults spontaneously process small and large numbers differently. They appear to treat small-number arrays as individual objects to be tracked through space and time, and large-number arrays as cardinal values to be compared and manipulated.Psycholog

A telehealth approach to improving clinical trial access for infants with tuberous sclerosis complex.

BackgroundResearch in rare genetic syndromes associated with ASD is often hampered by the wide geographic distribution of families and the presence of medical comorbidities, such as epilepsy, that may preclude travel to clinical sites. These challenges can limit the sample size and generalizability of the cohorts included in both natural history studies and clinical trials. Tuberous sclerosis complex (TSC) is a rare genetic syndrome that confers an elevated risk for autism spectrum disorder (ASD), with social communication delays identified in this population as early as 12 months of age. Early identification of risk necessitates parallel testing of early intervention, prompting the first randomized controlled clinical trial of behavioral intervention for infants with TSC (NCT03422367). However, considerable early recruitment challenges have mandated the systematic identification of enrollment barriers followed by modification of the study design to address these barriers.MethodsCaregivers were interviewed regarding barriers to enrollment (phase 1). Adaptations to the intervention were made to address these barriers (phase 2). Outcomes based on this modification to the study design were defined by enrollment rate and participant demographics.ResultsQualitative reports from caregivers indicated that distance and time were the primary barriers to clinical trial enrollment. The intervention was then modified to a remote model, with at-home, parent-delivered intervention, and weekly video conferencing with interventionists at the study sites. Enrollment increased 10-fold (from 3 to 30 participants) within 1 year and included a more diverse and clinically representative cohort of infants.ConclusionThe design and implementation of more scalable methods to disseminate research remotely can substantially improve access to clinical trials in rare neurodevelopmental disorders. The lessons learned from this trial can serve as a model for future studies not only in rare conditions, but in other populations that lack adequate access, such as families with limited financial or clinical resources. Continued efforts will further refine delivery methods to enhance efficiency and ease of these delivery systems for families

Experimental Study: Underwater Propagation of Super-Gaussian and Multi-Gaussian Schell-model Partially Coherent Beams with Varying Degrees of Spatial Coherence

We report on experiments where super-Gaussian and flat-top, multi-Gaussian Schell-model spatially partially coherent beams, with varying degrees of spatial coherence, were propagated underwater. Two scenarios were explored—calm and mechanically agitated water. The main objective of our study was the experimental comparison of the scintillation statistics. For a similar degree of coherence widths, the results show a potentially improved performance of scintillation index for the multi-Gaussian Schell-model beams as compared to the super-Gaussian beams. It should be noted that the presented results pertain only to the given experimental scenarios and further investigation is necessary to determine the scope of the findings

Near-Infrared Spectroscopy Shows Right Parietal Specialization for Number in Pre-Verbal Infants

Bilateral regions of the intraparietal sulcus (IPS) appear to be functionally selective for both rudimentary non-symbolic number tasks and higher-level symbolic number tasks in adults and older children. Furthermore, the ability to mentally represent and manipulate approximate non-symbolic numerical quantities is present from birth. These factors leave open whether the specialization of the IPS develops through the experience of learning a symbolic number system or if it is already specialized before symbolic number acquisition. Using the newly emerging technique of functional Near-Infrared Spectroscopy (fNIRS) over left and right parietal and lateral occipital regions, we show right parietal specialization for number in 6-month-old infants. These results extend the current literature in three ways: by successfully implementing an event-related NIRS design in infants, by showing parietal specialization for number occurs before the acquisition of language, and by suggesting number representation may be initially right lateralized and become bilateral through experience.Psycholog