Optimized transfer-pricing model for Asia Pacific

Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2011.Cataloged from PDF version of thesis.Includes bibliographical references (p. 35).Transfer price is an important field of study for profit maximization. As more multinational enterprises (MNEs) are involved in global trading in the recent decades, the objective to set an optimized transfer price is more crucial than ever since the difference in tax rates and tariffs have sophisticated impacts on the overall profit for the corporation. In this thesis, which focuses primarily on Asia Pacific, I will review historical transfer pricing methods, explore the factors that affect transfer price determination, and construct a mathematical model to determine the optimal transfer price by comparing and contrasting the different transfer pricing methods with data from a hypothetical company. Particularly, I will illustrate the effects of taxes and tariffs on the determination of transfer price. Consequently, I will perform sensitivity analysis with respects to tariffs, taxes, and shipping costs. The thesis will conclude with recommendations on the optimized transfer pricing methods and insights on the implications for the method.by Kelly Liang.M.Eng.in Logistic

Invasive fungal infections secondary to traumatic injury

Invasive fungal infection (IFI) is a rare but serious complication of traumatic injury. The purpose of this article is to review the epidemiology, natural history, mycology, risk factors, diagnosis, treatment, and outcomes associated with post-traumatic IFI in military and civilian populations. The epidemiology of post-traumatic IFI is poorly characterized, but incidence appears to be rising. Patients often suffer from severe injuries and require extensive medical interventions. Fungi belonging to the order Mucorales are responsible for most post-traumatic IFI in both civilian and military populations. Risk factors differ between these cohorts but include specific injury patterns and comorbidities. Diagnosis of post-traumatic IFI typically follows positive laboratory results in the appropriate clinical context. The gold standard of treatment is surgical debridement in addition to systemic antifungal therapy. Patients with post-traumatic IFI may be at greater risk of amputation, delays in wound healing, hospital complications, and death as compared to trauma patients who do not develop IFI. More research is needed to understand the factors surrounding the development and management of post-traumatic IFI to reduce the significant morbidity and mortality associated with this disease

Nutrition Labeling for Retail Food Service Menu Items: College Students’ Preferences for Nutrition Information and its Influence on Purchasing Intention

Due to the link that has been established with obesity and foods prepared outside the home, recent research has emphasized examining the potential health benefits of providing nutrition information on restaurant menus in fighting the nation’s obesity epidemic. This study examines whether college students find macronutrient facts, specific nutrient facts, or health claims important to appear on restaurant menus and whether the presence of this information affects intent to purchase an item

Transaction fees and optimal rebalancing in the growth-optimal portfolio

The growth-optimal portfolio optimization strategy pioneered by Kelly is based on constant portfolio rebalancing which makes it sensitive to transaction fees. We examine the effect of fees on an example of a risky asset with a binary return distribution and show that the fees may give rise to an optimal period of portfolio rebalancing. The optimal period is found analytically in the case of lognormal returns. This result is consequently generalized and numerically verified for broad return distributions and returns generated by a GARCH process. Finally we study the case when investment is rebalanced only partially and show that this strategy can improve the investment long-term growth rate more than optimization of the rebalancing period.Comment: 17 pages, 7 figure

Novel Codon-optimization Genes Encoded in Chlorella for Triacylglycerol Accumulation

AbstractMicroalgae have been recognized as one of the potential resources for biodiesel production based on its fast growth or its high total lipid content depending on species. Expression of Kennedy pathway genes, which encodes GPAT, LPAAT, PAP, and DGAT for increasing the metabolic flux towards the TAG storage in Chlorella sp. from 20 to 46 wt% and total lipid accumulation from 35 to 60wt.% corresponding to each specific gene combination under autotrophy, compare to the wild type (vector only). The highest TAG content was found in cells expressing a quadruple-gene construct (GPAT-LPAAT-PAP-DGAT) in the Kennedy pathway, corresponding to 46wt.% of TAG and 60wt.% of total lipid content. This work provides the optimization of TAG production in Chlorella sp. can be achieved by manipulating the selected genes, in turns making commercially producing biodiesel practical

Soft X-ray emissions of highly charged Si VII--Si XII in cool star--Procyon

Different observation data for cool star--Procyon (Obs\_IDs of 63, 1461 and 1224) available from {\it Chandra Data Public Archive} were co-added and analyzed. Emissivities of emission lines of highly charged silicon ions (Si VII--Si XII) were calculated over temperatures by adopting the published data of Liang et al. (2007, {\it Atom. Data and Nucl. Data Tables}, {\bf 93}, 375). Using the emission measure derived by Raassen et al. (2002, A&A, {\bf 389}, 228), the theoretical line fluxes are predicted, and the theoretical spectra are constructed by assuming the Gaussian profile with instrumental broadening (0.06 \AA). By detailed comparison between observation and predictions, several emissions lines are identified firstly such as emissions at 43.663 \AA (Si XI), 45.550 \AA (Si XII), 46.179 \AA (Si VIII), 50.874 \AA (Si X), 64.668 \AA (Si IX), and 73.189 \AA (Si VII) etc. Several emission lines are re-assigned in this work, such as the emission line at 52.594 \AA to Si X (52.612 \AA), at 69.641 \AA to the blending of Si VII (69.632 \AA) and Si VIII (69.664 \AA) lines, as well as at 70.050 \AA to Si VII (70.027 \AA). The prediction reveals the large discrepancies between the $3s$--$2p$ line (63.715 \AA) {\it versus} 3d--$2p$ line (61.012 \AA) again for lower charge stage Si VIII. Solar flare observation is also added for the assessment of present calculation. Different assignments for some lines between Procyon and solar flare, have been found to be due to the hotter emitter in Sun than in Procyon coronae.Comment: 9 pages, 3 figures, Accepted by MNRA

Anaplastic Lymphoma Kinase Immunocytochemistry on Cell-Transferred Cytologic Smears of Lung Adenocarcinoma

Background: Anaplastic lymphoma kinase (ALK) immunohistochemical staining on formalin-fixed paraffin-embedded tissue or cell blocks (CB) has been reported as an effective alternative to fluorescence hybridization in situ (FISH) for the detection of ALK gene rearrangement. However, CB frequently lack adequate cellularity even when the direct smears are cellular. This study aims to assess the utility of ALK immunocytochemical (ICC) staining on direct smears using the cell transfer (CT) technique for the detection of ALK rearrangement. Methods: Fine-needle aspiration (FNA) cases of lung adenocarcinoma in which the ALK status had been determined by FISH on CB or a concurrent biopsy were identified. ICC staining for ALK was performed on alcohol-fixed Papanicolaou-stained direct smears using the CT technique. ALK immunoreactivity was evaluated using a modified semiquantitative scale. Results were compared with those of FISH. Results: A total of 47 FNA specimens were included. Five of 7 FISH-positive cases showed positive ALK ICC staining (71.4%), and 39 of 40 FISH-negative cases were negative on ALK ICC staining (97.5%). The overall correlation between ALK ICC and FISH was 93.6%. Conclusion: ICC performed on FNA smears using the CT technique is an alternative method for the assessment of ALK rearrangement, especially when CB lack adequate cellularity