The benefits and pitfalls of participating in a corporate inversion: a case study of two companies on two different paths

Even though the term corporate inversion has been heard globally for decades, it has only become more prevalent in the United States during the past two years. This case study examines two United States companies that recently had very high profile and public corporate inversion experiences. Complicated tax laws and high tax rales have long eroded the ability of United States companies to remain competitive on a global scale. During the past two years, tax reform has been elevated to the Presidential and Congressional levei. Because these reform efforts have stalled, however, and in the constant search for ways to become more competitive and profitable, United States dorniciled companies have begun to more aggressively explore corporate inversion. This case study of Walgreens Alliance Boots and Mylan N.V., is undertaken because while the reasons to pursue a corporate inversion for both companies were very similar and done during the same time period, the internai process and final outcome were dramatically different. The other dynamic studied is the role both internai and externai politics had on these two cornpanies and how they influenced the decisions made by the executives. Lastly, the Obama Administration continues to threaten so called "corporate America" to remain in the country through regulatory pressure, but this has not stopped companies frorn pursing corporate inversions. Legislatively, attempts at corporate tax reform, another way to encourage Untied States companies to remain, have also failed. I will not try to determine i f a corporate inversion is the right path for a company to take. I am examining how the rise o f the practice o f corporate inversions has been elevated in boardroorns, on Wall Street, in Congress and at the White House during the past two years.

The highest intensity and the shortest duration permitting attainment of maximal oxygen uptake during cycling: effects of different methods and aerobic fitness level

The aims of this study were: (1) to verify the validity of previous proposed models to estimate the lowest exercise duration (T (LOW)) and the highest intensity (I (HIGH)) at which VO(2)max is reached (2) to test the hypothesis that parameters involved in these models, and hence the validity of these models are affected by aerobic training status. Thirteen cyclists (EC), eleven runners (ER) and ten untrained (U) subjects performed several cycle-ergometer exercise tests to fatigue in order to determine and estimate T (LOW) (ET (LOW)) and I (HIGH) (EI (HIGH)). The relationship between the time to achieved VO(2)max and time to exhaustion (T (lim)) was used to estimate ET (LOW). EI (HIGH) was estimated using the critical power model. I (HIGH) was assumed as the highest intensity at which VO2 was equal or higher than the average of VO(2)max values minus one typical error. T (LOW) was considered T (lim) associated with I (HIGH). No differences were found in T (LOW) between ER (170 +/- 31 s) and U (209 +/- 29 s), however, both showed higher values than EC (117 +/- 29 s). I (HIGH) was similar between U (269 +/- 73 W) and ER (319 +/- 50 W), and both were lower than EC (451 +/- 33 W). EI (HIGH) was similar and significantly correlated with I-HIGH only in U (r = 0.87) and ER (r = 0.62). ET (LOW) and T (LOW) were different only for U and not significantly correlated in all groups. These data suggest that the aerobic training status affects the validity of the proposed models for estimating I (HIGH).

Alternative paths for insertion of probes into high inclination lunar orbits

The dynamics of the restricted three-body Earth-Moon-particle problem predicts the existence of direct periodic orbits around the Lagrangian equilibrium point L1. From these orbits, we derive a set of trajectories that form links between the Earth and the Moon and are capable of performing transfers between terrestrial and lunar orbits, in addition to defining an escape route from the Earth-Moon system. When we consider a more complex and realistic dynamical system - the four-body Sun-Earth-Moon-particle (probe) problem - the trajectories have an expressive gain of inclination when they penetrate in the lunar influence sphere, thus allowing the insertion of probes into low-altitude lunar orbits with high inclinations, including polar orbits. In this study, we present these links and investigate some possibilities for performing an Earth-Moon transfer based on these trajectories. (C) 2007 COSPAR. Published by Elsevier Ltd. All rights reserved.

Alternative paths to Earth-Moon transfer

The planar, circular, restricted three-body problem predicts the existence of periodic orbits around the Lagrangian equilibrium point L1. Considering the Earth-lunar-probe system, some of these orbits pass very close to the surfaces of the Earth and the Moon. These characteristics make it possible for these orbits, in spite of their instability, to be used in transfer maneuvers between Earth and lunar parking orbits. The main goal of this paper is to explore this scenario, adopting a more complex and realistic dynamical system, the four-body problem Sun-Earth-Moon-probe. We defined and investigated a set of paths, derived from the orbits around L1, which are capable of achieving transfer between low-altitude Earth (LEO) and lunar orbits, including high-inclination lunar orbits, at a low cost and with flight time between 13 and 15 days.

Intercalation processes and diffusion paths of lithium ions in spinel-type structured Li(1+x)Ti(2)O(4): Density functional theory study

Intercalation processes and corresponding diffusion paths of Li ions into spinel-type structured Li(1+x)Ti(2)O(4) (0 <= x <= 0.375) are systematically studied by means of periodic density functional theory calculations for different compositions and arrangements. An analysis of the site preference for intercalation processes is carried out, while energy barriers for the diffusion paths have been computed in detail. Our results indicate that the Li insertion is thermodynamically favorable at octahedral sites 16c in the studied composition range, and Li migration from tetrahedral sites 8a to octahedral sites 16c stabilizes the structure and becomes favorable for compositions x >= 0.25. Diffusion paths from less stable arrangements involving Li migrations between tetrahedral and octahedral sites exhibit the lowest energy barrier since the corresponding trajectories and energy profiles take place across a triangle made by three neighboring oxygen anions without structural modification. Theoretical and experimental diffusion coefficients are in reasonable agreement.

Tourism for whom?: Different paths to development and alternative experiments in Brazil

The tourism policies pursued by the Brazilian government since the 1990s have not produced the benefits that were expected from mass tourism. The example of two very successful cases of community-based tourism, stressing paths rooted in a development model that is fair and environmentally responsible, shows that tourism development can improve the quality of life in communities that receive an influx of tourists provided that the local community is taken into account and the planning and implementation of such development focus on creating opportunities and benefits for its members. © 2008 Latin American Perpectives.

Paths towards international competitiveness: a CANalysis

Includes bibliography

Development of a support vector machine-based navigation system for driving a mobile robot through paths in plantations

The use of mobile robots turns out to be interesting in activities where the action of human specialist is difficult or dangerous. Mobile robots are often used for the exploration in areas of difficult access, such as rescue operations and space missions, to avoid human experts exposition to risky situations. Mobile robots are also used in agriculture for planting tasks as well as for keeping the application of pesticides within minimal amounts to mitigate environmental pollution. In this paper we present the development of a system to control the navigation of an autonomous mobile robot through tracks in plantations. Track images are used to control robot direction by preprocessing them to extract image features. Such features are then submitted to a support vector machine in order to find out the most appropriate route. The overall goal of the project to which this work is connected is to develop a real time robot control system to be embedded into a hardware platform. In this paper we report the software implementation of a support vector machine, which so far presented around 93% accuracy in predicting the appropriate route. © 2012 IEEE.

Development Paths In The Caribbean

This study analyzes the patterns of development in the Caribbean and gives particular focus to the challenges to and opportunities for sustainable development. The study is divided into two parts. The first part of the study examines trajectories for development in the Caribbean, while the second addresses the relationship between competition and integration.1 The significant development gains attained since independence have been threatened in the last decade. Slowing productivity growth, rising debt, increasing crime and social dislocation in recent years have adversely affected growth in per capita income and social welfare. The study therefore calls on policy makers to promote dynamic drivers of growth and development in the region. The key requirement in this regard, is the need to strengthen import productivity,2 or the efficiency with which the region uses foreign exchange. This can be done by producing and exporting more high-value services such as education and the output of the creative industries. The sub-region also needs to strengthen its systems of governance by providing more opportunities for citizens to participate in decision making. In addition, the region needs to address the inherent relationship between competition and integration by developing improved systems to cushion the negative impacts on weaker members of the integration arrangement. These could include a more robust development fund and capacity building to enable losers to benefit from regional trade and investment. However, regional integration should provide a platform for moving up the value chain, through research and development and innovation to produce more competitive exports.

Comparing support vector machines and artificial neural networks in the recognition of steering angle for driving of mobile robots through paths in plantations

The use of mobile robots turns out to be interesting in activities where the action of human specialist is difficult or dangerous. Mobile robots are often used for the exploration in areas of difficult access, such as rescue operations and space missions, to avoid human experts exposition to risky situations. Mobile robots are also used in agriculture for planting tasks as well as for keeping the application of pesticides within minimal amounts to mitigate environmental pollution. In this paper we present the development of a system to control the navigation of an autonomous mobile robot through tracks in plantations. Track images are used to control robot direction by pre-processing them to extract image features. Such features are then submitted to a support vector machine and an artificial neural network in order to find out the most appropriate route. A comparison of the two approaches was performed to ascertain the one presenting the best outcome. The overall goal of the project to which this work is connected is to develop a real time robot control system to be embedded into a hardware platform. In this paper we report the software implementation of a support vector machine and of an artificial neural network, which so far presented respectively around 93% and 90% accuracy in predicting the appropriate route. (C) 2013 The Authors. Published by Elsevier B.V. Selection and peer review under responsibility of the organizers of the 2013 International Conference on Computational Science

Environment and dispersal paths override life strategies and residence time in determining regional patterns of invasion by alien plants

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)