7,498 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.
Method of measuring thermal conductivity of high performance insulation
Method accurately measures the thermal conductivity of high-performance sheet insulation as a discrete function of temperature. It permits measurements to be made at temperature drops of approximately 10 degrees F across the insulation and ensures measurement accuracy by minimizing longitudinal heat losses in the system
The Entrepreneurial State Goes to Europe
This article investigates state-level export programs in response to the emerging new economic and political regime of Europe 1992. Little related export promotion activity is found, even in states reputed to have the most active entrepreneurial policies. The authors conclude that states have few resources to invest in export promotion and are inappropriate jurisdictions around which to organize such policy, despite the much touted entrepreneurial state
A fast and portable Re-Implementation of Piskunov and Valenti's Optimal-Extraction Algorithm with improved Cosmic-Ray Removal and Optimal Sky Subtraction
We present a fast and portable re-implementation of Piskunov and Valenti's
optimal-extraction algorithm (Piskunov & Valenti, 2002} in C/C++ together with
full uncertainty propagation, improved cosmic-ray removal, and an optimal
background-subtraction algorithm. This re-implementation can be used with IRAF
and most existing data-reduction packages and leads to signal-to-noise ratios
close to the Poisson limit. The algorithm is very stable, operates on spectra
from a wide range of instruments (slit spectra and fibre feeds), and has been
extensively tested for VLT/UVES, ESO/CES, ESO/FEROS, NTT/EMMI, NOT/ALFOSC,
STELLA/SES, SSO/WiFeS, and finally, P60/SEDM-IFU data.Comment: 23 pages, 12 figure
Rapidity gap survival in the black-disk regime
We summarize how the approach to the black-disk regime (BDR) of strong
interactions at TeV energies influences rapidity gap survival in exclusive hard
diffraction pp -> p + H + p (H = dijet, Qbar-Q, Higgs). Employing a recently
developed partonic description of such processes, we discuss (a) the
suppression of diffraction at small impact parameters by soft spectator
interactions in the BDR; (b) further suppression by inelastic interactions of
hard spectator partons in the BDR; (c) correlations between hard and soft
interactions. Hard spectator interactions substantially reduce the rapidity gap
survival probability at LHC energies compared to previously reported estimates.Comment: 4 pages, 3 figures. Proceedings of XV International Workshop on
Deep-Inelastic Scattering and Related Subjects (DIS 2007), Munich, Germany,
Apr. 16-20, 200
Building Capacity: the use of non-traditional placements in diagnostic radiography education
This article shares the findings of a research project which evaluated student radiographers experiences of placements in a care setting, where there is no diagnostic imaging activity, and student radiographers experience of placements in private, voluntary and independent imaging settings
Small ring testing of a creep resistant material
Many components in conventional and nuclear power plant, aero-engines, chemical plant etc., operate at temperatures which are high enough for creep to occur. These include steam pipes, pipe branches, gas and steam turbine blades, etc. The manufacture of such components may also require welds to be part of them. In most cases, only nominal operating conditions (i.e. pressure, temperatures, system load, etc.) are known and hence precise life predictions for these components are not possible. Also, the proportion of life consumed will vary from position to position within a component. Hence, non-destructive techniques are adopted to assist in making decisions on whether to repair, continue operating or replace certain components. One such approach is to test a small sample removed from the component to make small creep test specimens which can be tested to give information on the remaining creep life of the component. When such a small sample cannot be removed from the operating component, e.g. in the case of small components, the component can be taken out of operation in order to make small creep test specimens, the results from which can then be used to assist with making decisions regarding similar or future components. This paper presents a small creep test specimen which can be used for the testing of particularly strong and creep resistant materials, such as nickel-based superalloys
Transverse imaging of the proton in exclusive diffractive pp scattering
In a recent paper (hep-ph/0608271) we describe a new approach to rapidity gap
survival (RGS) in the production of high-mass systems (H = dijet, Higgs, etc.)
in exclusive double-gap diffractive pp scattering, pp -> p + H + p. It is based
on the idea that hard and soft interactions are approximately independent (QCD
factorization), and allows us to calculate the RGS probability in a
model-independent way in terms of the gluon generalized parton distributions
(GPDs) in the colliding protons and the pp elastic scattering amplitude. Here
we focus on the transverse momentum dependence of the cross section. By
measuring the "diffraction pattern," one can perform detailed tests of the
interplay of hard and soft interactions, and even extract information about the
gluon GPD in the proton from the data.Comment: 4 pages, 2 figures, uses ws-procs9x6.cls. Proceedings of XIV
International Workshop on Deep Inelastic Scattering (DIS2006), Tsukuba City,
Japan, Apr 20 - 24, 200
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