243 research outputs found
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.
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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
Hard Exclusive Pion Electroproduction at Backward Angles With CLAS
We report on the first measurement of cross sections for exclusive deeply virtual pion electroproduction off the proton, ep â e\u27nÏ+, above the resonance region at backward pion center-of-mass angles. The Ïâ Ï-dependent cross sections were measured, from which we extracted three combinations of structure functions of the proton. Our results are compatible with calculations based on nucleon-to-pion transition distribution amplitudes (TDAs). These non-perturbative objects are defined as matrix elements of threequark-light-cone-operators and characterize partonic correlations with a particular emphasis on baryon charge distribution inside a nucleon
The Cross-Section Measurement for the \u3csup\u3e3\u3c/sup\u3eH (e, e\u27, K\u3csup\u3e+\u3c/sup\u3e) nnÎ Reaction
The small binding energy of the hypertriton leads to predictions of the non-existence of bound hypernuclei for isotriplet three-body systems such as nnÎ. However, invariant mass spectroscopy at GSI has reported events that may be interpreted as the bound nnÎ state. The nnÎ state was sought by missing-mass spectroscopy via the (e, eâČK+) reaction at Jefferson Labâs experimental Hall A. The present experiment has higher sensitivity to the nnÎ-state investigation in terms of better precision by a factor of about three. The analysis shown in this article focuses on the derivation of the reaction cross-section for the 3H(Îł*, K+)X reaction. Events that were detected in an acceptance, where a Monte Carlo simulation could reproduce the data well (â Æp/pâź \u3c 4%), were analyzed to minimize the systematic uncertainty. No significant structures were observed with the acceptance cuts, and the upper limits of the production cross-section of the nnÎ state were obtained to be 21 and 31nbsr-1 at the 90% confidence level when theoretical predictions of (âBÎ, Î) = (0.25, 0.8)âMeV and (0.55, 4.7)âMeV, respectively, were assumed. The cross-section result provides valuable information for examining the existence of nnÎ
Photoproduction of the fâ(1270) Meson Using the CLAS Detector
The quark structure of the f2(1270) meson has, for many years, been assumed to be a pure quark-antiquark (qqâ») resonance with quantum numbers JPC = 2++. Recently, it was proposed that the f2(1270) is a molecular state made from the attractive interaction of two mesons. Such a state would be expected to decay strongly to final states with charged pions due to the dominant decay â Ï+Ï-, whereas decay to two neutral pions would likely be suppressed. Here, we measure for the first time the reaction p -\u3e Ï0Ï0p, using the CEBAF Large Acceptance Spectrometer detector at Jefferson Lab for incident beam energies between 3.6 and 5.4 GeV. Differential cross sections, dÏ/dt, for f2(1270) photoproduction are extracted with good precision due to low backgrounds and are compared to theoretical calculations
Multidimensional, High Precision Measurements of Beam Single Spin Asymmetries in Semi-Inclusive âș Electroproduction off Protons in the Valence Region
High precision measurements of the polarized electron beam-spin asymmetry in semi-inclusive deep inelastic scattering (SIDIS) from the proton have been performed using a 10.6 GeV incident electron beam and the CLAS12 spectrometer at Jefferson Lab. We report here a high precision multidimensional study of single Ï+ SIDIS data over a large kinematic range in Bjorken x, fractional energy, and transverse momentum of the hadron as well as photon virtualities Q2 ranging from 1â7ââGeV2. In particular, the structure function ratio FsinÏLU/FUU has been determined, where FsinÏLU is a twist-3 quantity that can reveal novel aspects of emergent hadron mass and quark-gluon correlations within the nucleon. The dataâs impact on the evolving understanding of the underlying reaction mechanisms and their kinematic variation is explored using theoretical models for the different contributing transverse momentum dependent parton distribution functions
Probing High-Momentum Protons and Neutrons in Neutron-Rich Nuclei
The atomic nucleus is one of the densest and most complex quantum-mechanical systems in nature. Nuclei account for nearly all the mass of the visible Universe. The properties of individual nucleons (protons and neutrons) in nuclei can be probed by scattering a high-energy particle from the nucleus and detecting this particle after it scatters, often also detecting an additional knocked-out proton. Analysis of electron- and proton-scattering experiments suggests that some nucleons in nuclei form close-proximity neutronâproton pairs with high nucleon momentum, greater than the nuclear Fermi momentum. However, how excess neutrons in neutron-rich nuclei form such close-proximity pairs remains unclear. In this study we measure protons and, for the first time, neutrons knocked out of medium-to-heavy nuclei by high-energy electrons and show that the fraction of high-momentum protons increases markedly with the neutron excess in the nucleus, whereas the fraction of high-momentum neutrons decreases slightly. This effect is surprising because in the classical nuclear shell model, protons and neutrons obey Fermi statistics, have little correlation and mostly fill independent energy shells. These high-momentum nucleons in neutron-rich nuclei are important for understanding nuclear parton distribution functions (the partial momentum distribution of the constituents of the nucleon) and changes in the quark distributions of nucleons bound in nuclei (the EMC effect). They are also relevant for the interpretation of neutrino-oscillation measurements and understanding of neutron-rich systems such as neutron stars
Nucleon Form Factors - A Jefferson Lab Perspective
The charge and magnetization distributions of the proton and neutron are
encoded in their elastic electromagnetic form factors, which can be measured in
elastic electron--nucleon scattering. By measuring the form factors, we probe
the spatial distribution of the proton charge and magnetization, providing the
most direct connection to the spatial distribution of quarks inside the proton.
For decades, the form factors were probed through measurements of unpolarized
elastic electron scattering, but by the 1980s, progress slowed dramatically due
to the intrinsic limitations of the unpolarized measurements. Early
measurements at several laboratories demonstrated the feasibility and power of
measurements using polarization degrees of freedom to probe the spatial
structure of the nucleon. A program of polarization measurements at Jefferson
Lab led to a renaissance in the field of study, and significant new insight
into the structure of matter.Comment: 20 pages, 9 figures; Chapter in the book "A decade of Physics at
Jefferson Lab", to be published in Journal of Physics: Conference Serie
A comparison of forward and backward pp pair knockout in 3He(e,e'pp)n
Measuring nucleon-nucleon Short Range Correlations (SRC) has been a goal of
the nuclear physics community for many years. They are an important part of the
nuclear wavefunction, accounting for almost all of the high-momentum strength.
They are closely related to the EMC effect. While their overall probability has
been measured, measuring their momentum distributions is more difficult. In
order to determine the best configuration for studying SRC momentum
distributions, we measured the He reaction, looking at events
with high momentum protons ( GeV/c) and a low momentum neutron
( GeV/c). We examined two angular configurations: either both protons
emitted forward or one proton emitted forward and one backward (with respect to
the momentum transfer, ). The measured relative momentum distribution
of the events with one forward and one backward proton was much closer to the
calculated initial-state relative momentum distribution, indicating that
this is the preferred configuration for measuring SRC.Comment: 8 pages, 9 figures, submitted to Phys Rev C. Version 2 incorporates
minor corrections in response to referee comment
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