Transfer Pricing In Transnational Operations: A Case- And Literature-Based Analysis

This paper represents a combined case- and literature-based analysis of transnational pricing and highlights the difference in the issues and perspectives of the business and academic environments.  Following an introduction to the issue (noting the growing importance of the transfer of goods from one organizational entity to another within a multinational firm), a short case - The Henderson Company - illustrates how a relatively simple announcement can lead to a lengthy and heated discussion that points out the differences in opinion both between the headquarters and the subsidiaries and between the various regional entities themselves.  The analysis of the case reflecting the concerns and perspectives of the members of the international management team (in terms of involvement and partnership, legal and operational concerns, competitive marketing strategy, and evaluation, compensation, and motivational issues) is followed by a literature-based analysis that looks at the complexities of the situation in terms of management, economics, taxation, and finance research.  The paper concludes with the recognition that the issue of transnational pricing is a complex one that needs to be addressed from both an organizational perspective and from an international viewpoint emphasizing the development of ways of more accurately reflecting cost allocations

Landau and dynamical instabilities of Bose-Einstein condensates with superfluid flow in a Kronig-Penney potential

We study the elementary excitations of Bose-Einstein condensates in a one-dimensional periodic potential and discuss the stability of superfluid flow based on the Kronig-Penney model. We analytically solve the Bogoliubov equations and calculate the excitation spectrum. The Landau and dynamical instabilities occur in the first condensate band when the superfluid velocity exceeds certain critical values, which agrees with the result of condensates in a sinusoidal potential. It is found that the onset of the Landau instability coincides with the point where the perfect transmission of low-energy excitations is forbidden, while the dynamical instability occurs when the effective mass is negative. It is well known that the condensate band has a peculiar structure called swallowtail when the periodic potential is shallow compared to the mean field energy. We find that the upper side of the swallowtail is dynamically unstable although the excitations have the linear dispersion reflecting the positive effective mass.Comment: 6 pages, 2 figures, Proceedings of the International Symposium on Quantum Fluids and Solids (QFS2006

The transfer of fibres in the carding machine

The problem of understanding the transfer of fibres between carding-machine surfaces is addressed by considering the movement of a single fibre in an airflow. The structure of the aerodynamic flow field predicts how and when fibres migrate between the different process surfaces. In the case of a revolving-flats carding machine the theory predicts a “strong” aerodynamic mechanism between taker-in and cylinder and a “weak” mechanism between cylinder and removal cylinder resulting in effective transfer in the first case and a more limited transfer in the second

Host Range and Emerging and Reemerging Pathogens

Emerging and reemerging species of human pathogens are associated with a broad range of nonhuman hosts

The (p,q) String Tension in a Warped Deformed Conifold

We find the tension spectrum of the bound states of p fundamental strings and q D-strings at the bottom of a warped deformed conifold. We show that it can be obtained from a D3-brane wrapping a 2-cycle that is stabilized by both electric and magnetic fluxes. Because the F-strings are Z_M-charged with non-zero binding energy, binding can take place even if (p,q) are not coprime. Implications for cosmic strings are briefly discussed.Comment: 17 pages, 1 figur

Warner-Bratzler shear force values and ranges of steaks from cattle of known sires

Carcass data and Warner-Bratzler shear force (WBSF) data on strip loin steaks were collected from nearly 8,500 cattle in contemporary groups of progeny from the more popular sires in 14 different beef cattle breeds in the Carcass Merit Traits project funded by Beef Checkoff dollars, the breed associations, and MMI Genomics. In addition, trained sensory panel evaluations were conducted on over 2,500 strip loin steaks from contemporary groups of progeny from five sires included in the DNA marker validation component of the project. The correlation between WBSF and tenderness scored by the trained sensory panel was -0.82, indicating that as WBSF increased, tenderness scored by the sensory panel decreased. Our results showed that a WBSF value of ≥ 11.0 lb generally results in a sensory score of slightly tough or tougher. In this study, 22.8% of the cattle had WBSF values ≥ 11.0 lb and 26.3% had sensory scores of slightly tough or tougher. The phenotypic range of WBSF means for sires within breeds ranged from 1.9 to 6.6 lb. The phenotypic range of WBSF means across breeds was 8.9 lb, whereas the range among sires across breeds was a dramatic 14.4 lb. The phenotypic range for flavor intensity scores among sires within and across breeds was much smaller than for tenderness, with juiciness scores being intermediate. The 40 widely used sires that produced progeny with steaks that were unacceptable in tenderness in this study might be expected to be sires of several thousand bulls used in commercial herds. This demonstrates that seedstock producers should aggressively utilize sires that have genetics for tender meat

The Diabetes Remission Clinical Trial (DiRECT): protocol for a cluster randomised trial

Background: Despite improving evidence-based practice following clinical guidelines to optimise drug therapy, Type 2 diabetes (T2DM) still exerts a devastating toll from vascular complications and premature death. Biochemical remission of T2DM has been demonstrated with weight loss around 15kg following bariatric surgery and in several small studies of non-surgical energy-restriction treatments. The non-surgical Counterweight-Plus programme, running in Primary Care where obesity and T2DM are routinely managed, produces >15 kg weight loss in 33 % of all enrolled patients. The Diabetes UK-funded Counterpoint study suggested that this should be sufficient to reverse T2DM by removing ectopic fat in liver and pancreas, restoring first-phase insulin secretion. The Diabetes Remission Clinical Trial (DiRECT) was designed to determine whether a structured, intensive, weight management programme, delivered in a routine Primary Care setting, is a viable treatment for achieving durable normoglycaemia. Other aims are to understand the mechanistic basis of remission and to identify psychological predictors of response. Methods/Design: Cluster-randomised design with GP practice as the unit of randomisation: 280 participants from around 30 practices in Scotland and England will be allocated either to continue usual guideline-based care or to add the Counterweight-Plus weight management programme, which includes primary care nurse or dietitian delivery of 12-20weeks low calorie diet replacement, food reintroduction, and long-term weight loss maintenance. Main inclusion criteria: men and women aged 20-65years, all ethnicities, T2DM 0-6years duration, BMI 27-45 kg/m2. Tyneside participants will undergo Magnetic Resonance (MR) studies of pancreatic and hepatic fat, and metabolic studies to determine mechanisms underlying T2DM remission. Co-primary endpoints: weight reduction ≥ 15 kg and HbA1c <48 mmol/mol at one year. Further follow-up at 2 years. Discussion: This study will establish whether a structured weight management programme, delivered in Primary Care by practice nurses or dietitians, is a viable treatment to achieve T2DM remission. Results, available from 2018 onwards, will inform future service strategy

Within-trial cost and 1-year cost-effectiveness of the DiRECT/Counterweight-Plus weight-management programme to achieve remission of type 2 diabetes

No abstract available

Low Complexity Regularization of Linear Inverse Problems

Inverse problems and regularization theory is a central theme in contemporary signal processing, where the goal is to reconstruct an unknown signal from partial indirect, and possibly noisy, measurements of it. A now standard method for recovering the unknown signal is to solve a convex optimization problem that enforces some prior knowledge about its structure. This has proved efficient in many problems routinely encountered in imaging sciences, statistics and machine learning. This chapter delivers a review of recent advances in the field where the regularization prior promotes solutions conforming to some notion of simplicity/low-complexity. These priors encompass as popular examples sparsity and group sparsity (to capture the compressibility of natural signals and images), total variation and analysis sparsity (to promote piecewise regularity), and low-rank (as natural extension of sparsity to matrix-valued data). Our aim is to provide a unified treatment of all these regularizations under a single umbrella, namely the theory of partial smoothness. This framework is very general and accommodates all low-complexity regularizers just mentioned, as well as many others. Partial smoothness turns out to be the canonical way to encode low-dimensional models that can be linear spaces or more general smooth manifolds. This review is intended to serve as a one stop shop toward the understanding of the theoretical properties of the so-regularized solutions. It covers a large spectrum including: (i) recovery guarantees and stability to noise, both in terms of $\ell^2$-stability and model (manifold) identification; (ii) sensitivity analysis to perturbations of the parameters involved (in particular the observations), with applications to unbiased risk estimation ; (iii) convergence properties of the forward-backward proximal splitting scheme, that is particularly well suited to solve the corresponding large-scale regularized optimization problem