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.

Percepção Ambiental em Museus Paisagens de Arte Contemporânea: a legibilidade dos museus Inhotim/Brasil e em Serralves/Portugal avaliada pelo público/visitante

This thesis nalyzes the wayfinding in Landscape Museum of Contemporary Art (MPAC), based on the Institute of Contemporary Art CACI, Minas Gerais, Brazil and the Museum of Contemporary Art of the Serralves Foundation, Porto, Portugal. The study focuses on the interrelationship of the public/visitors with the landscape, architecture and contemporary art museums in these, in order to understand visual perception and apprehension of such an environment for their users. For both were confronted documentation (visual and written) and people talk. The main hypothesis put forward is that the audience/visitor MPAC appreciates the interrelationship between the natural environment (park/garden) and built environment (the works of contemporary art and the galleries), giving equal value to both. To complement this, a second hypothesis is that during the visit to MPACS, visitors define their paths spontaneously, but strongly influenced by existing visual indicators (maps, signage and striking landscape elements), which facilitate the readability of space, which also contribute to the offered services and the experiences of similar institutions. The analytical basis of the research used the concepts of legibility (LYNCH, 2009), wayfinding (GIBSON, 2009; ARTHUR, PASSINI, 2002; WEISMAN, 1982), Experiential Cotinnum (TUAN, 1985), Space Bound (CRUZ PINTO, 2007) and habitus (BOURDIEU, 1992). Methodologically was used qualitative research (DEMO 2000) by means of a case study (YIN, 2005; STAKE, 1999) and participant observation (WHYTE, 2005). In the two institutions interviews with researchers and curators, behavior observation and questionnaires from employees, trainees, monitors and the public/visitor of the two museums were performed. Although partially referende the initial hypothesis, the research showed that the public/visitor value appears more natural environments, they experience a greater intensity and in addition to the factors listed in the second case, your perception and definition of paths suffer significant influence of emotional relations established with space. Generally the audience/visitor adapts easily to different demands of contemporary art exhibition in the two museums and the built environment (park/garden and museum) interferes with your reading path during the visit, perceived by the public/visitor condition as a factor that favors the enjoyment of works on different mounts (wayfinding), though often become a factor that hinders the legibility of the building and its built environment

Growth of populations and the fungus garden of Atta sexdens rubropilosa (Hymenoptera, Formicidae) response to foraged substrates

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Structural characterization of a new acylpolyaminetoxin from the venom of Brazilian garden spider Nephilengys cruentata

Mario Sergio Palma, Yasuhiro Itagaki, Tsuyoshi Fujita, Hideo Naoki and Terumi Nakajima. Structural characterization of a new acylpolpaminetoxin from the venom of Brazilian garden spider Nephilengys: cruentata. Toxicon 36, 455-493, 1998.-The use of mass spectrometry, in which high-energy CID and charge remote fragmentation both of protonated and sodium-attached molecular ions was applied, afforded the structural elucidation of a new acylgolyaminetoxin with M-W= 801 da from the venom of the Brazilian garden spider Nephilengys cruentata. In spite of having the same M-W of the NPTX-2, previously described in the venom of the Joro spider Nephila clavata, neither toxins are isomers. In order to differentiate them by using the most usual nomenclature, the new toxin was named NPTX-801C and the NPTX-2 was renamed to NPTX-801E. Both toxins have as common structure the 4-hydroxyindole-3-acetyl-asparaginyl-cadaveryl moiety in their molecules and their structure may be represented in a simplified way: NPTX-801E is HO-indole-Asn-Cad-Pta-Orn-Arg and NPTX-801C is HO-indole-Asn-Cad-Gly-Put-Pta-Pta. (C) 1998 Elsevier B.V. Ltd. All rights reserved.

Antagonistic interactions between garden yeasts and microfungal garden pathogens of leaf-cutting ants

We investigate the diversity of yeasts isolated in gardens of the leafcutter ant Atta texana. Repeated sampling of gardens from four nests over a 1-year time period showed that gardens contain a diverse assemblage of yeasts. The yeast community in gardens consisted mostly of yeasts associated with plants or soil, but community composition changed between sampling periods. In order to understand the potential disease-suppressing roles of the garden yeasts, we screened isolates for antagonistic effects against known microfungal garden contaminants. In vitro assays revealed that yeasts inhibited the mycelial growth of two strains of Escovopsis (a specialized attine garden parasite), Syncephalastrum racemosum (a fungus often growing in gardens of leafcutter lab nests), and the insect pathogen Beauveria bassiana. These garden yeasts add to the growing list of disease-suppressing microbes in attine nests that may contribute synergistically, together with actinomycetes and Burkholderia bacteria, to protect the gardens and the ants against diseases. Additionally, we suggest that garden immunity against problem fungi may therefore derive not only from the presence of disease-suppressing Pseudonocardia actinomycetes, but from an enrichment of multiple disease-suppressing microorganisms in the garden matrix.

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.

The effect of plant diversity on fungus garden development and foraging behavior of leaf-cutting ants (Hymenoptera: Formicidae)

The leaf-cutting ants forage a wide variety of plant species, used for symbiotic fungus cultivation. To better understand this tripartite complex interaction, 24 colonies of Acromyrmex subterraneus brunneus were conditioned for 4 months to 6 different plants (Citrus spp., Ligustrum spp., Acalypha spp., Eucalyptus spp., Alchornea triplinervia, Melia spp.), to verify the influence of conditioning on foraging behavior of workers. The effect of plants on symbiotic fungus development was studied separately, through macerated plants in Agar and culture medium A as the control. During foraging, workers presented polyphagic foraging behavior, refusing the plants to which they were conditioned. The selection of plants is not correlated with the plant substrate that promotes good development of symbiotic fungus. Such results demonstrate the importance of plant diversity for fungus garden maintenance.