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

A multi-exon deletion within WWOX is associated with a 46,XY disorder of sex development

Disorders of sex development (DSD) are congenital conditions where chromosomal, gonad or genital development is atypical. In a significant proportion of 46,XY DSD cases it is not possible to identify a causative mutation, making genetic counseling difficult and potentially hindering optimal treatment. Here, we describe the analysis of a 46,XY DSD patient that presented at birth with ambiguous genitalia. Histological analysis of the surgically removed gonads showed bilateral undifferentiated gonadal tissue and immature testis, both containing malignant germ cells. We screened genomic DNA from this patient for deletions and duplications using an Illumina whole-genome SNP microarray. This analysis revealed a heterozygous deletion within the WWOX gene on chromosome 16, removing exons 6-8. Analysis of parental DNA showed that the deletion was inherited from the mother. cDNA analysis confirmed that the deletion maintained the reading frame, with exon 5 being spliced directly onto exon 9. This deletion is the first description of a germline rearrangement affecting the coding sequence of WWOX in humans. Previously described Wwox knockout mouse models showed gonadal abnormalities, supporting a role for WWOX in human gonad development

Dopamine precursor depletion improves punishment prediction during reversal learning in healthy females but not males

Contains fulltext : 88802.pdf (publisher's version ) (Closed access

Parallel cognitive maps for short-term statistical and long-term semantic relationships in the hippocampal formation

The hippocampal-entorhinal system uses cognitive maps to represent spatial knowledge and other types of relational information, such as the transition probabilities between objects. However, objects can often be characterized in terms of different types of relations simultaneously, e.g. semantic similarities learned over the course of a lifetime as well as transitions experienced over a brief timeframe in an experimental setting. Here we ask how the hippocampal formation handles the embedding of stimuli in multiple relational structures that differ vastly in terms of their mode and timescale of acquisition: Does it integrate the different stimulus dimensions into one conjunctive map, or is each dimension represented in a parallel map? To this end, we reanalyzed functional magnetic resonance imaging (fMRI) data from Garvert et al. (2017) that had previously revealed an entorhinal map which coded for newly learnt statistical regularities. We used a triplet odd-one-out task to construct a semantic distance matrix for presented items and applied fMRI adaptation analysis to show that the degree of similarity of representations in bilateral hippocampus decreases as a function of semantic distance between presented objects. Importantly, while both maps localize to the hippocampal formation, this semantic map is anatomically distinct from the originally described entorhinal map. This finding supports the idea that the hippocampal-entorhinal system forms parallel cognitive maps reflecting the embedding of objects in diverse relational structures

Life and work of James McCune Smith (1813-1865)

James McCune Smith (1813-1865) was the first African American physician to practice in the United States with a medical degree. He was among the most educated African Americans of his day, having earned three degrees at the University of Glasgow. McCune Smith was also the first African American to have work published in European and US medical journals; an early and central leader in the Colored Convention Movement; author of a series of experimental essays foundational to African American literature; and among the most prolific authors in the antebellum African American press. His immense influence is revealed in myriad primary and secondary sources relating to the African American struggle for freedom before and during the US Civil War and to the African American literary tradition. Yet while he is so often cited by contemporaries and later scholars as a leader and major influence in African American intellectual, cultural, and civil rights history, McCune Smith has yet to be the subject of a full-length dedicated biography. This thesis is written with the view that McCune Smith is among the most significant figures in American history to lack a full biography. It seeks, among other things, to remedy this lack, filling in gaps in existing literature on McCune Smith’s origins and on major events and themes in his life. It will do so in a series of six chapters. Chapter One explores McCune Smith’s origins and life in New York City and argues that this context is vital for understanding McCune Smith’s lifetime of achievement and activism. Chapter Two argues that McCune Smith was the first full-fledged African American polymath as well as the preeminent African American intellectual of the 19th century. Chapter Three argues that the significance of McCune Smith’s pioneering medical career may lie more in the holistic nature of the practice he established than in the fact that he broke multiple racial barriers that African Americans faced in that field. Chapter Four argues that that McCune Smith played a more central and enduring role in the history of the African American press than is generally recognized in the relevant literature; that the subtle, complex, and often controversial ideas he expressed in his articles may have caused him to be marginalized by scholars; and that these ideas represent significant contributions to many arenas of thought. Chapter Five argues that McCune Smith’s broad conception of slavery drove his lifelong opposition to it in all its forms, from what he described as the caste system which oppressed African Americans in the North to the legalised system of chattel slavery in the South. Chapter Six traces the origins and development of McCune Smith as a scientific thinker and author. It argues that his thinking in these fields was centered on one foundational theory: that humankind consisted of a single race, classifiable into groups or ‘races’ only according to mutable characteristics caused by local circumstances. It also argues that among McCune Smith’s most significant contributions to what he called the ‘dawning science of race-history’ was his development of the theory that African Americans had arisen as an indigenous American people

Impact of controlled atmosphere scheduling on strawberry and imported avocado fruit

British grown strawberry cv. Sonata and Chilean avocado cv. Hass were exposed to controlled atmospheres (CA) of 15 kPa CO2 + 5 kPa O2 (5 °C) and 10 kPa CO2 + 5 kPa O2 (5 or 20 °C), respectively, at early, middle or late stages during postharvest storage of avocados and at early and middle stages for strawberries. Real-time respiration rate (RR) was measured during CA storage and regular fruit sampling carried out to assess disease severity, objective colour, ethylene production and firmness. The automated in situ set-up used allowed continuous recordings of real-time respiration measurements without disruption to the CA environment. Cold stored strawberry fruit treated for 2.5 d with CA midway through the storage period were firmer and maintained a more vibrant colour despite bursts of increased RR. Furthermore, just 2.5 d of CA was sufficient to extend the shelf-life of strawberries (based on disease incidence) by a further 3 d, as compared to control. Irrespective of timing, RR of avocado stored at 20 °C was reduced while under CA environment; and early CA exposure maintained firmness yet increased the incidence of internal discolouration 7 d after removal from CA. At 5 °C, avocado skin colour and internal discolouration were positively affected by the mid CA treatment. These results are discussed in the context of the targeted use of CA, compared to control, for extending shelf-life, and reducing waste of these two different fruit produces. Furthermore, reducing the length of time required for CA application, which has not previously been explored in avocado or strawberries, would potentially be more energy efficient/cost effective

ENDO-ERN expert opinion on the differential diagnosis of pubertal delay.

The differential diagnoses of pubertal delay include hypergonadotropic hypogonadism and congenital hypogonadotropic hypogonadism (CHH), as well as constitutional delay of growth and puberty (CDGP). Distinguishing between CDGP and CHH may be challenging, and the scientific community has been struggling to develop diagnostic tests that allow an accurate differential diagnosis. Indeed, an adequate and timely management is critical in order to enable optimal clinical and psychosocial outcomes of the different forms of pubertal delays. In this review, we provide an updated insight on the differential diagnoses of pubertal delay, including the available tests, their meanings and accuracy, as well as some clues to effectively orientate towards either constitutional pubertal delay or pathologic CHH and hypergonadotropic hypogonadism