Management control in the transfer pricing tax compliant multinational enterprise

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

Fluorine production in intermediate-mass stars

The 19F production during the first dozen thermal pulses of AGB stars with (M=3,Z=0.02), (M=6,Z=0.02) and (M=3,Z=0.001) is investigated on grounds of detailed stellar models and of revised rates for 15N(a,g)19F and 18O(a,g)22Ne. These calculations confirm an early expectation that 19F {\it is} produced in AGB thermal pulses. They also enlarge substantially these previous results by showing that the variations of the level of 19F production during the evolution is very sensitive to the maximum temperature reached at the base of the pulse. These variations are analyzed in detail, and are shown to result from a subtle balance between different nuclear effects (mainly 19F production or destruction in a pulse, and 15N synthesis during the interpulse), possibly super-imposed on dilution effects in more or less extended pulse convective tongues. Our calculations, as most others, do not predict the third dredge-up self- consistently. When parametrized, it appears that our models of intermediate-mass AGB stars are able to account only for the lowest 19F overabundances observed in solar-metallicity MS, S and C stars. That conclusion is expected to hold true for low-mass stars when F production results from secondary 13C only. Massive AGB stars, on the other hand, are not expected to build up large surface F abundanc- es. Therefore, the large F overabundance reported for the super Li-rich star WZ Cas (where HBB is supposed to be operating) remains unexplained so far. Our results for the (M=3,Z=0.001) star indicate that F surface overabundances can also be expected in low-metallicity stars provided that third dredge-ups occur after the early cool pulses. The relative increase in the surface 19F/12C ratio is, however, lower in the low-metallicity than in the solar-metallicity star. No observations areComment: 27 pages, includes figures, postcript file (A&A format, 15 pages including figures) can be found via anonymous ftp at ftp://obsftp.unige.ch/pub/mowlavi/fluor.ps.gz ; accepted by A&

A CORAVEL radial-velocity monitoring of giant Ba and S stars: spectroscopic orbits and intrinsic variations

This paper provides orbital parameters for 38 barium stars and 10 extrinsic S stars derived from a decade-long CORAVEL monitoring. Lower bounds on the orbital period (generally exceeding 10 y) have been obtained for 10 more systems. Mira S, SC and (Tc-poor) C stars have also been monitored and show intrinsic radial-velocity variations due to atmospheric phenomena. Tentative orbital solutions are proposed for 3 stars (S UMa, X Cnc, BD-08:1900) where the velocity and photometric periods are different. Three stars (RZ Peg, SS Vir and R CMi) exhibit radial-velocity variations synchronous with the light variations. Pseudo-orbital solutions have been derived for those stars. In the case of RZ Peg, a line-doubling phenomenon is observed near maximum light, and probably reflects the shock wave propagating through the photosphere.Comment: Astronomy & Astrophysics Supplements, 20 pages, 8 figures, 8 tables (LaTeX). Also available at: http://obswww.unige.ch/~udry/cine/barium/barium.htm

A CORAVEL radial-velocity monitoring of S stars: symbiotic activity vs. orbital separation

Orbital elements are presented for the Tc-poor S stars HR 363 (= HD 7351) and HD 191226. With an orbital period of 4592 d (=12.6 y), HR 363 has the longest period known among S stars, and yet it is a strong X-ray source. Its X-ray flux is similar to that of HD 35155, an S star with one of the shortest orbital periods (640 d). This surprising result is put in perspective with other diagnostics of binary interaction observed in binary S stars. They reveal that there is no correlation between the level of binary interaction and the orbital period. This situation may be accounted for if the wind mass-loss rate from the giant is the principal factor controlling the activity level in these (detached) systems, via a stream of matter funneled through the inner Lagragian point.Comment: Astronomy & Astrophysics Supplements, 6 pages, 2 figures, 4 tables (LaTeX A&A). Also available at: http://obswww.unige.ch/~udry/cine/barium/barium.htm

Dynamical streams in the solar neighbourhood

The true nature of the Hyades and Sirius superclusters is still an open question. In this contribution, we confront Eggen's hypothesis that they are cluster remnants with the results of a kinematic analysis of more than 6000 K and M giants in the solar neighbourhood. This analysis includes new radial velocity data from a large survey performed with the Coravel spectrometer, complemented by Hipparcos parallaxes and Tycho-2 proper motions (Famaey et al. 2004). A maximum-likelihood method, based on a bayesian approach, has been applied to the data, in order to make full use of all the available data (including less precise parallaxes) and to derive the properties of the different kinematic subgroups. Two such subgroups can be identified with the Hyades and Sirius superclusters. Stars belonging to them span a very wide range of age, which is difficult to account for in Eggen's scenario. These groups are thus most probably "dynamical streams" related to the dynamical perturbation by spiral waves rather than to cluster remnants. In this scenario, the Hyades and Ursa Major clusters just happen to be in the Hyades and Sirius streams, which are purely dynamical features that have nothing to do with the remnants of more massive primordial clusters. This mechanism could be the key to understanding the presence of an old metal-rich population, and of many exoplanetary systems in our neighbourhood. Moreover, a strong spiral pattern seems to be needed in order to yield such prominent streams. Since spiral structure is usually baryonic, this would leave very little room for dark matter. This may be an indication that the era of the dark-matter paradigm explaining the dynamics of the Galaxy may come to an end, and is being superseded by modified gravity.Comment: 5 pages, 1 figure, to appear in The Three Dimensional Universe with GAIA, eds M. Perryman & C. Turo

Fluorine abundances in planetary nebulae

We have determined fluorine abundances from the F II 4789 and F IV 4060 nebular emission lines for a sample of planetary nebulae (PNe). Our results show that fluorine is generally overabundant in PNe, thus providing new evidence for the synthesis of fluorine in asymptotic giant branch (AGB) stars. [F/O] is found to be positively correlated with the C/O abundance ratio, in agreement with the predictions of theoretical models of fluorine production in thermally pulsing AGB stars. A large enhancement of fluorine is observed in the Wolf-Rayet PN NGC 40, suggesting that high mass-loss rates probably favor the survival of fluorine.Comment: 4 pages, 3 figures, accepted for publication in ApJ Letter

A PIONIER View on Mass-Transferring Red Giants

Symbiotic stars display absorption lines of a cool red giant together with emission lines of a nebula ionized by a hotter star, indicative of an active binary star system in which mass transfer is occurring. PIONIER at the VLT has been used to combine the light of four telescopes at a time to study in unprecedented detail how mass is transferred in symbiotic stars. The results of a mini-survey of symbiotic stars with PIONIER are summarised and some tentative general results about the role of Roche lobe overflow are presented.Comment: Report for the ESO Messenger June issu