Van het literaire naar het filmische of tussen wal en schip?; Bespreking van het boek van Gaudreault

Met zijn onlangs verschenen boek Du litteraire au filmique. Systeme du récit mengt ook André Gaudreault zich in het debat over de filmische vertelling dat filmtheoretici en -analytici al enige jaren bezighoudt. Gaudreault is geen nieuwkomer in deze theoretische arena; enkele hoofdstukken van zijn boek zijn al eerder als artikel in tijdschriften Iris en Hors Cadre verschenen. 07 01 71 80

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions

For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze the impact of different international tax allocation regimes on a corporate group’s investment and production decisions. We show that FA offsets the advantages of decision decentralization as it reverses the separation of responsibilities. It is not clear whether FA is desirable from a fiscal or an entrepreneurial perspective. The effects of FA compared to transfer pricing depend strongly on the parameter setting under consideration, especially the decision procedure within corporate groups.capital budgeting, formula apportionment, international taxation, investment incentives, multinational groups, transfer pricing

Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions

Multinational groups (MNGs) produce a major part of global output. Further, a substantial fraction of international transactions happens to be internal, i.e., intermediate products and services are traded between group members. Thus, the problem of co-ordinating economic decisions like investment or production within such large entities has been widely recog-nized in the theoretical and empirical literature. The findings suggest that transfer prices are a widespread device for splitting up complex decision situations and allocating the responsibility for the resulting subproblems to several decision makers. Apart from its co-ordination function transfer pricing is also used for tax purposes. Legally independent group members realize intra-group sales and contribute to a single product. Taxable group profits are often allocated among the participating companies by means of transfer prices. In this case, from the group's perspective, transfer pricing is a device of international tax planning. Of course, national tax authorities have been aware of potential misuse. In Europe, the problem has become especially severe since the mid-European countries joined the EU. Due to the emerging large tax rate differentials, tax revenues of high-tax legislations eroded. For mitigating this problem formula apportionment (FA) is discussed intensively. Under FA, a common tax base is calculated and divided among the host countries in accordance with given apportionment factors. As a consequence, earnings management fails to re-allocate profits to low-tax legislations and tax base erosion seems to be stopped. However, FA could even be more harmful than transfer pricing because under FA income shifting would require changing economic decisions instead of just taking advantage of accounting options. In addition to the erosion of tax revenues, capital investments and employment could decrease in high-tax legislations. The goal of our paper is to analyze the impact of different international tax allocation regimes on the MNG's investment and production decisions. In our theoretical model, we derive optimal decisions under transfer pricing and FA. A prominent result of our analysis is that FA offsets the advantages of decision decentralization as it reverses the separation of responsibility areas. It is not clear whether FA is desirable from a fiscal or an entrepreneurial perspective. We show that the effects of FA compared to transfer pricing depend strongly on the parameter setting under consideration. One of the most important determinants is the internal decision procedure within the MNG. --Capital budgeting,Formula apportionment,International Taxation,Investment Incentives,Multinational Groups,Transfer Pricing

CDC42 and Rac1 control different actin-dependent processes in the Drosophila wing disc epithelium.

Cdc42 and Rac1 are members of the rho family of small guanosinetriphosphatases and are required for a diverse set of cytoskeleton-membrane interactions in different cell types. Here we show that these two proteins contribute differently to the organization of epithelial cells in the Drosophila wing imaginal disc. Drac1 is required to assemble actin at adherens junctions. Failure of adherens junction actin assembly in Drac1 dominant-negative mutants is associated with increased cell death. Dcdc42, on the other hand, is required for processes that involve polarized cell shape changes during both pupal and larval development. In the third larval instar, Dcdc42 is required for apico-basal epithelial elongation. Whereas normal wing disc epithelial cells increase in height more than twofold during the third instar, cells that express a dominant-negative version of Dcdc42 remain short and are abnormally shaped. Dcdc42 localizes to both apical and basal regions of the cell during these events, and mediates elongation, at least in part, by effecting a reorganization of the basal actin cytoskeleton. These observations suggest that a common cdc42-based mechanism may govern polarized cell shape changes in a wide variety of cell types

Inleiding op een Inleiding

De 'inleiding' van Barthes is eerder een poging tot ordening, een poging de verschillende voorgestelde modellen ten opzichte van elkaar te plaatsen en zo te komen tot een eerste indeling van het onderzoeksgebied....... 02 02 7 11

Over akteren - Een gesprek met Eric de Kuyper

Peter Delpeut: Ik denk dat er een aantal zaken zijn waarover we kunnen praten. In ieder geval over de vraag of je voor jezelf een methode hebt om met akteurs om te gaan, of die methode is gebaseerd op met amateurs werken of dat ook wat te maken heeft met het werken met zogenaamde beroepsakteurs ..... 02 01 129 143

Towards a Process Model for Digital Content Analysis – The Case of Hilti

Enterprise Content Management (ECM) is an emerging concept in Information Systems (IS) research providing the means for an efficient administration of digital content. However, there are lots of obstacles which may face enterprises when adopting ECM. In particular the diligent analysis of an organisation‟s individual content situation often turns out to be a major success factor. However, adequate guidelines for performing content analyses can hardly be found in ECM literature. In this paper, we propose a process model for analysing content and present the first results that have been gained during its application within the Hilti Corporation

Consistency between hydrological model, large aperture scintillometer and remote sensing based evapotranspiration estimates for a heterogeneous catchment

The catchment averaged actual evapotranspiration rate is a hydrologic model variable that is difficult to quantify. Evapotranspiration rates - up till present - cannot be continuously observed at the catchment scale. The objective of this paper is to estimate the evapotranspiration rates (or its energy equivalent, the latent heat fluxes LE) for a heterogeneous catchment of 102.3 km(2) in Belgium using three fundamentally different algorithms. One possible manner to observe this variable could be the continuous measurement of sensible heat fluxes (H) across large distances (in the order of kilometers) using a large aperture scintillometer (LAS), and converting these observations into evapotranspiration rates. Latent heat fluxes are obtained through the energy balance equation using a series of sensible heat fluxes measured with a LAS over a distance of 9.5 km in the catchment, and point measurements of net radiation (R-n) and ground heat flux (G) upscaled to catchment average through the use of TOPLATS, a physically based land surface model. The resulting LE-values are then compared to results from the remote sensing based surface energy balance algorithm ETLook and the land surface model. Firstly, the performance of ETLook for the energy balance terms has been assessed at the point scale and at the catchment scale. Secondly, consistency between daily evapotranspiration rates from ETLook, TOPLATS and LAS is shown