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.

Developmental variations in the peripheral erythrocytic system of the rainbow trout, Salmo gairdneri

The peripheral circulating erythrocytic system of the rainbow trout, l3 almo gairdner , was examined in vitro in relation differences in the morphology and multiple hemoglobin system organization of adult and juvenile red cells. Cells were separated by velocity sedimentation under unit gravity, a procedure requiring red cell exposure to an incubation medium for periods of at least three hours. Therefore , this must provide an environment in which red cells remain in a condition approximaing normalcy. Previous studies having demonstrated commonly employed media to be ineffective in this regard , a medium was developed through modification of Cortl and saline. One of the principal additions to this me dium , norepinephrine, altered cell regulation of intracellular calcium, magnesium and chloride concentrations. Catecholamine involvement was also suggeste d in the synthes is of hemoglobin . The procedure was found to separtate cells primarily by density and, to a lesser extent, by shape. Characterization of red cells revealed two subpopulations to exist . The first comprised the bulk of the cell population, and were of greater l ength, width, volume and major:minor axis ratio than the smaller population; these were adult cells. The later, juvenile cells were of smaller overall size and were more spherical in shape . Juvenile cells also possessed fewer electrophore tpically distinguishable isomorphs than did adults with only eight of eleven hemoglobin component s typically found With maturation,hemoglobin complement with the development of three more bands. The total complement of the adult cell contained 7 cathodal bands and four anodal hemoglobin isomorphs. Bands acquired with maturation comprised the smallest percentage of the cells hemoglobin. each averaging less than one-percent of the total. Whether these additional bands are derived through degradation and reaggregation of existing components or are the product of pe gQy2 synthesis is not yet known.

The pancreatic islet system of the rock bass /|nby Edward Francis Squires. -- 260 St. Catharines, Ont. : [s. n.],

The endocrine pancreas of the rock bass (Ambloplites rupestris) was examined by light and electron microscopy. Two cell types with staining properties similar to mammalian A and B cells, and a third, non-staining cell type were found in the spherical pancreatic islets that were surrounded by a connective tissue capsule and embedded in two small masses of exocrine tissue. From an analysis of the ultrastructure of the A and B cells, a secretory cycle for each of these cell types was proposed. The secretory cycle of the A cell consisted of three well defined stages: (1) A cell production stage: during which A granule formation occurred in the sacs of the Golgi apparatus and the cell was characterized by the presence of numerous secretory granules, some elements of lamellar endoplasmic reticulum, and a homogeneously granular nucleus. The cytoplasm contained few distended cisternae, variable numbers of free ribosomes, microtubules and small vesicles. (2) A cell release stage: during which the release of A granules occurred and the cell usually contained several large distended cisternae and variable numbers of secretory granules. Granule release mechanisms included exocytosis, by which individual granules were released into the extracellular space after their membranes fused with the plasmalemma, and emiocytosis, by which one or more granules were released into a large cisterna whose membrane fused with the plasmalemma and formed a pore through which the cisternal contents passed out of the cell. (3) A cell reorganization stage: during which the changeover from the release stage to the production stage occurred and the reorganization of organelles and membrane structures took place. The cell contained few secretory granules and numerous small endoplasmic reticular cisternae. The cytoplasm exhibited less electron density than either of the other two stages. The A granule after formation underwent a series of morphological changes which were described in four numerically identified phases. The secretory cycle of the B cell consisred of two stages: (1) B cell production stage: during which the B granule formation occurred in the sacs of the Go1gi apparatus. The cell was characterized by an irregular outline, the presence of numerous secretory granules, and an irregularly shaped nucleus which contained variable amounts of clumped chromatin. The cytoplasm contained moderate amounts of lamellar endoplasmic reticulum studded with ribosomes, several small vesicles, and an active Go1gi apparatus. (2) B cell release stage: during which the release of B granules occurred. The cell contained a rounded nucleus with dispersed chromatin, several distended endoplasmic reticular cisternae and a variable number of secretory granules. Granule release occu~ by emiocytosis and exocytosis similar to that found for the A cell.

Message from the President of the United States, transmitting documents relative to the commencement and progress of any acts or system of retaliation upon prisoners of war, by the Governments of Great Britain and the United States. --

13th Congress, 3d session. House. Doc. no. 13.

Message from the President of the United States, transmitting documents relative to the commencement and progress of any acts or system of retaliation upon prisoners of war, by the Governments of Great Britain and the United States

13th Congress, 3d session. House. Doc. no. 13. October 28, 1814. Read, referred to the Committee on Foreign Relations. Printed by A. and G. Way

Letter from the Chairman of the Committee of Ways and Means to the Secretary of the Treasurer on the subject of a system of revenue to revive and maintain unimpaired the public credit, with the answer of the Secretary thereto. (1814)

October 18, 1814. Read, and committed to the Committee of the whole House on the report of the Committee of Ways and Means on so much of the President's message as relates to the finances of the United States.

Outlines of a System of polítical Economy; written with a view to prove to government and the country, that the cause of the present agricultural distress is entirely artificial..

UANL

The euro impact of the banking system of Greece : cost-benefit analysis.

Rapport de recherche

The new school reader : a comprehensive system of instruction in the principles of elocution

UANL

The Muisca Calendar : an approximation to the timekeeping system of the ancient native people of the northeastern Andes of Colombia

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Non invasive classification system of scoliosis curve types using least-squares support vector machines

Objective To determine scoliosis curve types using non invasive surface acquisition, without prior knowledge from X-ray data. Methods Classification of scoliosis deformities according to curve type is used in the clinical management of scoliotic patients. In this work, we propose a robust system that can determine the scoliosis curve type from non invasive acquisition of the 3D back surface of the patients. The 3D image of the surface of the trunk is divided into patches and local geometric descriptors characterizing the back surface are computed from each patch and constitute the features. We reduce the dimensionality by using principal component analysis and retain 53 components using an overlap criterion combined with the total variance in the observed variables. In this work, a multi-class classifier is built with least-squares support vector machines (LS-SVM). The original LS-SVM formulation was modified by weighting the positive and negative samples differently and a new kernel was designed in order to achieve a robust classifier. The proposed system is validated using data from 165 patients with different scoliosis curve types. The results of our non invasive classification were compared with those obtained by an expert using X-ray images. Results The average rate of successful classification was computed using a leave-one-out cross-validation procedure. The overall accuracy of the system was 95%. As for the correct classification rates per class, we obtained 96%, 84% and 97% for the thoracic, double major and lumbar/thoracolumbar curve types, respectively. Conclusion This study shows that it is possible to find a relationship between the internal deformity and the back surface deformity in scoliosis with machine learning methods. The proposed system uses non invasive surface acquisition, which is safe for the patient as it involves no radiation. Also, the design of a specific kernel improved classification performance.

Rotational analysis of the C1Π-X1 Σ+ system of indium monofluoride

Indium monofluoride was excited in a high-frequency discharge and the C-X system was photographed at a reciprocal dispersion of 0.3 AA mm-1 using a plane-grating spectrograph. Rotational analyses of the 0,0 1,0 2,2 3,3 4,4 2,4 3,5 4,6 and 5,7 bands have been carried out and the following molecular constants have been evaluated. Be'=0.2670(+or-3) cm-1, Be"=0.2628(+or-4) cm-1, alpha e'=0.0050(+or-4) cm-1, alpha e"=0.0020(+or-1) cm-1, De'=3.65(+or-5)*10-7 cm-1, De"=2.5(+or-3)*10-7 cm-1, beta e'=0.5(+or-2)*10-7 cm-1, beta e"=0.2(+or-1)*10-7 cm-1, re'=1.9672(+or-3) AA, re"=1.9853(+or-2) AA. The re" value agrees with the microwave absorption value 1.9854 AA.

Entropy of a correlated system of nucleons

Realistic nucleon-nucleon interactions induce correlations to the nuclear many-body system, which lead to a fragmentation of the single-particle strength over a wide range of energies and momenta. We address the question of how this fragmentation affects the thermodynamical properties of nuclear matter. In particular, we show that the entropy can be computed with the help of a spectral function, which can be evaluated in terms of the self-energy obtained in the self-consistent Green's function approach. Results for the density and temperature dependences of the entropy per particle for symmetric nuclear matter are presented and compared to the results of lowest order finite-temperature Brueckner-Hartree-Fock calculations. The effects of correlations on the calculated entropy are small, if the appropriate quasiparticle approximation is used. The results demonstrate the thermodynamical consistency of the self-consistent T-matrix approximation for the evaluation of the Green's functions.

Spatio-temporal variation of microphytoplankton in the upwelling system of the south-eastern Arabian Sea during the summer monsoon of 2009

The phytoplankton standing crop was assessed in detail along the South Eastern Arabian Sea (SEAS) during the different phases of coastal upwelling in 2009.During phase 1 intense upwelling was observed along the southern transects (8◦N and 8.5◦N). The maximum chlorophyll a concentration (22.7 mg m −3) was observed in the coastal waters off Thiruvananthapuram (8.5◦N). Further north there was no signature of upwelling, with extensive Trichodesmium erythraeum blooms. Diatoms dominated in these upwelling regions with the centric diatom Chaetoceros curvisetus being the dominant species along the 8◦N transect. Along the 8.5◦N transect pennate diatoms like Nitzschia seriata and Pseudo-nitzschia sp. dominated. During phase 2, upwelling of varying intensity was observed throughout the study area with maximum chlorophyll a concentrations along the 9◦N transect (25 mg m−3) with Chaetoceros curvisetus as the dominant phytoplankton. Along the 8.5◦N transect pennate diatoms during phase 1 were replaced by centric diatoms like Chaetoceros sp. The presence of solitary pennate diatoms Amphora sp. and Navicula sp. were significant in the waters off Kochi. Upwelling was waning during phase 3 and was confined to the coastal waters of the southern transects with the highest chlorophyll a concentration of 11.2 mg m−3. Along with diatoms, dinoflagellate cell densities increased in phases 2 and 3. In the northern transects (9◦N and 10◦N) the proportion of dinoflagellates was comparatively higher and was represented mainly by Protoperidinium spp., Ceratium spp. and Dinophysis spp.