The system of Transfer Pricing in a multinational

Transfer prices are used by the majority of firms worldwide when intermediate products or services are transferred within the same organization. These prices are reported as revenue for the selling entity (division, unit, department etc.) and as cost for the buying entity. Nevertheless, transfer prices lead to many disputes among managers in the same organization as transfer prices influence the performance of their entities. In cross-border transactions, transfer prices can be used by firms to reduce corporate taxes and thus, increase total firm profits. In order to fight against this firms’ practice, tax authorities require firms to establish a transfer pricing system in accordance with OECD1 Transfer Pricing Guidelines.

On international cost-sharing of pharmaceutical R&D

Ramsey pricing has been proposed in the pharmaceutical industry as a principle to price discriminate among markets while allowing to recover the (fixed) R&D cost. However, such analyses neglect the presence of insurance or the fund raising costs for most of drug reimbursement. By incorporating these new elements, we aim at providing some building blocks towards an economic theory incorporating Ramsey pricing and insurance coverage. We show how coinsurance affects the optimal prices to pay for the R&D investment. We also show that under certain conditions, there is no strategic incentive by governments to set coinsurance rates in order to shift the financial burden of R&D. This will have important implications to the application of Ramsey pricing principles to pharmaceutical products across countries.

A technology market transfer for the Zonadvanced video technology

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Electrochemical studies on small electron transfer proteins using membrane electrodes

Journal of Electroanalytical Chemistry 541 (2003) 153-162

Spectroscopic Studies and Characterization of a Novel Electron-Transfer Chain

A novel two-component enzyme system from Escherichia coli involving a flavorubredoxin (FlRd) and its reductase was studied in terms of spectroscopic, redox, and biochemical properties of its constituents. FlRd contains one FMN and one rubredoxin (Rd) center per monomer. To assess the role of the Rd domain, FlRd and a truncated form lacking the Rd domain (FlRd¢Rd), were characterized. FlRd contains 2.9 ( 0.5 iron atoms/subunit, whereas FlRd¢Rd contains 2.1 ( 0.6 iron atoms/subunit. While for FlRd one iron atom corresponds to the Rd center, the other two irons, also present in FlRd¢Rd, are most probably due to a di-iron site. Redox titrations of FlRd using EPR and visible spectroscopies allowed us to determine that the Rd site has a reduction potential of -140 ( 15 mV, whereas the FMN undergoes reduction via a red-semiquinone, at -140 ( 15 mV (Flox/Flsq) and -180 ( 15 mV (Flsq/Flred), at pH 7.6. The Rd site has the lowest potential ever reported for a Rd center, which may be correlated with specific amino acid substitutions close to both cysteine clusters. The gene adjacent to that encoding FlRd was found to code for an FAD-containing protein, (flavo)rubredoxin reductase (FlRd-reductase), which is capable of mediating electron transfer from NADH to DesulfoVibrio gigas Rd as well as to E. coli FlRd. Furthermore, electron donation was found to proceed through the Rd domain of FlRd as the Rd-truncated protein does not react with FlRd-reductase. In vitro, this pathway links NADH oxidation with dioxygen reduction. The possible function of this chain is discussed considering the presence of FlRd homologues in all known genomes of anaerobes and facultative aerobes.

Social network analysis applied to knowledge creation and transfer in the portuguese agricultural R&D field: an exploratory study

Paper presented at the 9th European Conference on Knowledge Management, Southampton Solent University, Southampton, UK, 4-5 Sep. 2008. URL: http://academic-conferences.org/eckm/eckm2008/eckm08-home.htm

Improving discovery in the life sciences using semantic Web technologies and linked data: design principles for life sciences knowledge organization systems

Dissertation presented to obtain the Ph.D degree in Bioinformatics

The impact of pharmaceutical policy measures: a structural-break approach

Pharmaceutical spending in many other countries has had a steep increase in the last decade. The Portuguese Government has adopted several measures to reduce pharmaceutical expenditure growth, ranging from increased co-payments to price decreases determined administratively. Promotion of generic consumption has also ranked high in political priorities. We assess the overall impact of the several policy measures on total pharmaceutical spending, using monthly data over the period January 1995 – August 2008. Endogenous structural breaks (time-series) methods were employed. Our findings suggest that policy measures aimed at controlling pharmaceutical expenditure have been, in general, unsuccessful. Two breaks were identified. Both coincide with administratively determined price decreases. Measures aimed at increasing competition in the market had no visible effect on the dynamics of Government spending in pharmaceutical products. In particular, the introduction of reference pricing had only a transitory effect of less than one year, with historical growth resuming quickly. The consequence of it is a transfer of financial burden from the Government to the patients, with no apparent effect on the dynamics of pharmaceutical spending. This strongly suggests that pharmaceutical companies have been able to adjust to policy measures, in order to sustain their sales. It remains a challenge for the future to identify firms’ strategies that supported continued growth of sales, despite the several policy measures adop

Technology market transfer plan launch of DELIVES to E.U. Market©

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Biotecnologia

The role of halouracils in radiotherapy studied by electron transfer in atom-molecule collisions experiments

Dissertação para obtenção do Grau de Doutor em Engenharia Física

Measuring data transfer in heterogeneous IoT environments

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

Ajudantes de acção directa : percepções sobre formação profissional e impacto da formação na prestação de cuidados a idosos dependentes internados

RESUMO: A transferência de indivíduos dependentes é uma das tarefas mais realizadas pelos ajudantes de acção directa (AAD) na prestação de cuidados a idosos, sendo crucial haver formação nesta área. No entanto, os programas de formação em transferências raramente são avaliados em termos de desempenho na realização deste tipo de tarefas. Objectivo: Este estudo teve como objectivos analisar o impacto da formação de AAD no desempenho da transferência de idosos internados na Residência São João de Ávila (RSJA) e identificar as percepções dos AAD relativamente à importância da formação profissional, formação em transferências e dificuldade sentida na sua realização. Métodos: Realizou-se um estudo com duas etapas: na primeira procedeu-se a um estudo descritivo exploratório (através de um questionário auto-administrado a 25 AAD); na segunda realizou-se um estudo quase experimental de observação com duas fases, entre as quais decorreu uma “Formação em Princípios e Conceitos Básicos em Reabilitação Física” (observação directa de 18 AAD durante a realização da transferência “deitado-sentado-cadeira” de idosos, através de uma grelha de observação). Resultados: O desempenho dos AAD na transferência melhorou após a formação. Os ajudantes manifestaram ter uma percepção positiva sobre a importância da formação profissional e da formação em transferências. Aproximadamente dois terços dos AAD revelaram não sentir dificuldades na realização de transferências. Conclusões: A formação teve um impacto positivo no desempenho dos AAD na transferência de idosos. Concluiu-se que há uma sensibilização generalizada por parte dos AAD para a importância da formação na sua profissão e, especificamente, para a formação em transferências. ---------------ABSTRACT: The transfers of dependent patients by healthcare assistants are tasks commonly used in elderly care. Therefore, it is crucial that healthcare assistants are trained to perform these tasks. However, training programs are rarely evaluated in terms of performance of these tasks. Aim: The aims of this study were 1) to determine the impact of healthcare assistant training in the transfers of the Residência São João de Ávila (RSJA) elderly patients; and 2) to analyze healthcare assistant’s perceptions about their education, their specialized training on the transfer technique, and their difficulty in performing transfers. Methods: The study was divided in two parts: an exploratory and descriptive study (self-report questionnaire applied to 25 healthcare assistants); and a quasi-experimental observation study, which involved a “training session on basic concepts and principles of physical rehabilitation” (direct observation of 18 healthcare assistants during the “bed-sitting-chair” transfer, using an observation table). Results: Healthcare assistant performance of the “bed-sitting-chair” transfer improved after training. The healthcare assistants showed positive perceptions about their education and specialized training on the transfer technique. Approximately two thirds of the assistants felt no difficulties in performing transfer tasks. Conclusions: The training had a positive influence in healthcare assistant performance. The healthcare assistants were aware of the importance of training in their profession and more specifically in transfer tasks.

The electron transfer complex between nitrous oxide reductase and its electron donors

J Biol Inorg Chem (2011) 16:1241–1254 DOI 10.1007/s00775-011-0812-9

New spectroscopic and electrochemical insights on a class I superoxide reductase: evidence for an intramolecular electron-transfer pathway

Biochem. J. (2011) 438,485–494 doi:10.1042/BJ20110836

Analysis of the activation mechanism of Pseudomonas stutzeri cytochrome c peroxidase through an electron transfer chain

J Biol Inorg Chem (2011) 16:881–888 DOI 10.1007/s00775-011-0785-8