Estudio de la influencia de la automatización en el proyecto arquitectónico

Estudio de la influencia de la automatización en el proyecto arquitectónic

Humanoid Robot

A humanoid robot includes a torso, a pair of arms, two hands, a neck, and a head. The torso extends along a primary axis and presents a pair of shoulders. The pair of arms movably extend from a respective one of the pair of shoulders. Each of the arms has a plurality of arm joints. The neck movably extends from the torso along the primary axis. The neck has at least one neck joint. The head movably extends from the neck along the primary axis. The head has at least one head joint. The shoulders are canted toward one another at a shrug angle that is defined between each of the shoulders such that a workspace is defined between the shoulders

A Multisite Preregistered Paradigmatic Test of the Ego-Depletion Effect

We conducted a preregistered multilaboratory project (k = 36; N = 3,531) to assess the size and robustness of ego-depletion effects using a novel replication method, termed the paradigmatic replication approach. Each laboratory implemented one of two procedures that was intended to manipulate self-control and tested performance on a subsequent measure of self-control. Confirmatory tests found a nonsignificant result (d = 0.06). Confirmatory Bayesian meta-analyses using an informed-prior hypothesis (δ = 0.30, SD = 0.15) found that the data were 4 times more likely under the null than the alternative hypothesis. Hence, preregistered analyses did not find evidence for a depletion effect. Exploratory analyses on the full sample (i.e., ignoring exclusion criteria) found a statistically significant effect (d = 0.08); Bayesian analyses showed that the data were about equally likely under the null and informed-prior hypotheses. Exploratory moderator tests suggested that the depletion effect was larger for participants who reported more fatigue but was not moderated by trait self-control, willpower beliefs, or action orientation.</p

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its discretion over the price of goods can result in shifting income from a high tax to a low tax regime, reducing its overall tax liabilities. Intuitively, these tax savings represent an incremental value to the firm's shareholders. Thus, employing a variant of Ohlson's (1995) equity-valuation model, we test and document that firms that engage in intra-company transfers are rewarded with higher equity value. This is consistent with intra-company transaction choices significantly influencing firm value and opportunistic transfer pricing having market benefits. We also examine whether international transfers are connected to foreign pretax profit margins and foreign tax costs. Consistent with prior works (Klassen et al., 1993; Pak and Zdanowicz, 1994; Gramlich and Wheeler, 2003), we document that foreign pretax income and tax costs are positively related to intra-firm transfers, indicating that US multinationals shifted income away from the USA from 1998 to 2002.intra-company transfers; market values; foreign pre-tax income; tax costs; multinational corporations; MNCs; income shifting; decision making; taxes; sales transactions; policy makers; regulators; share prices; intermediate goods; parent companies; foreign subsidiaries; pricing; tax regimes; tax liabilities; tax savings; incremental values; shareholders; Ohlson's equity valuation model; equity value; firm value; transfer pricing; pre-tax profit margins; taxation; United States; USA; accounting; finance.

A Note On Participation In Budgeting And Locus Of Control

The impact of personality variables on participative management systems has been a subject of considerable current interest to researchers. The effect of locus of control on the relationship between participation and performance of subordinates in a participative budgeting environment was recently examined by Brownell. This study examines the participative relationship between superiors and subordinates. The findings of a laboratory experiment indicate that locus of control also may influence the behavior of superiors involved in the participative budgeting process in accepting the inputs of their subordinates. The results of this experiment support the hypothesis that internal managers are willing to allow subordinates greater participation than are external managers

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