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.

Adventure race's injuries

Objective. - To describe the distribution of frequency of the injuries during adventure competition.Material and methods. - Fifty-five participants who underwent to the second stage of the Caloi Adventure Camp competition answered to a questionnaire about their personal characteristics, training status and injuries.Results. - The age of the athletes was 32 +/- 10 years old and the body mass index (BMI) 23.3 +/- 2.2 kg/m(2). The most frequent injuries occurred during trekking (61%), followed by mountain bike (24%). Abrasions (36.7%) and cuts (24.5%) were the most frequent injuries mentioned. Tissue level lesions occurred in 61.2% of the episodes. The most frequent injuries were contusions (16.3%) at muscular level, and sprain (6.1%) and fracture (6.1%) at osteoarticular system. Related to the body structure, the lower limb was the most affected (49%), mainly ankle (14.3%) and knee (12.2%). In the upper limb (30.6%), arm and forearm were more affected with cuts and abrasions. Neck and trunk were responsible for 20.4% of the injuries. Cramps (31%) and tendinitis (11%) were also mentioned.Conclusion. - The data suggest that it is necessary to create one training approach including prevention and logistics for participants rescue and rapid attendance during the tournament. (C) 2008 Published by Elsevier Masson SAS.

Wannier functions of a one-dimensional photonic crystal with inversion symmetry

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Inversion in the temperature coefficient of the optical path length close to the glass transition temperature in tellurite glasses

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Pericentric inversion events in karyotypic distinction of Brazilian lizards of genus Phyllopezus (Squamata, Gekkonidae) detected by chromosomal banding patterns

Cytogenetic investigations based on conventional and differential staining analysis (C-and replication R-banding and Ag-staining) were carried out on eight specimens of Phyllopezus periosus, 17 of P. pollicaris pollicaris, and one of P. pollicaris przewalskii collected from different localities of Brazil. P. periosus and P. p. pollicaris share the same diploid number of 2n = 40 chromosomes, and their karyotypes are very distinctive regarding to the number of biarmed and uniarmed chromosomes. After careful side-by-side comparison of R-banded chromosomes in both taxa, pronounced homology between, at least, eight pairs was revealed. The R-banding patterns allowed us to postulate that karyotype differentiation could be due to pericentric inversion events. P. p. przewalskii (2n = 38) exhibited a very similar karyotype to that found in P. p. pollicaris, except for the presence of one metacentric pair, which probably resulted from a Robertsonian rearrangement. Single and multiple pairs of NOR-bearing chromosomes, showing variation in number and location, were detected among the three forms of Phyllopezus. Similar C-banding patterns were found in P. periosus and P. p. pollicaris. Sex chromosomes were not positively identified.

Cytogenetics of a new species of Paratelmatobius cardosoi group (Anura : Leptodactylidae), with the description of an apparent case of pericentric inversion

The karyotype of a new species of Paratelmatobius from the P cardosoi group is described. As with other Paratelmatobius and Scythrophrys karyotypes, Paratelmatobius sp. (aff. cardosoi) shows a diploid number of 24 chromosomes, in addition to other similarities with the former karyotypes. The Paratelmatobius sp. (aff. cardosoi) karyotype differs from that of P. cardosoi in the morphology of pair 4, the NOR location and the C-bands in pairs 3 and 8 (exclusive to Paratelmatobius sp.) and those of pairs 7 and 9 (exclusive to P. cardosoi). Both karyotypes also differ in the amount of heterochromatin in pair 1. The presence of interstitial heterochromatin in the long arm of pair 1 and the interstitial C-bands in both arms of chromosome 5 are apparently synapomorphic characters of P. cardosoi and Paratelmatobius sp. (aff. cardosoi), since they are absent in the other Paratelmatobius and Scythrophrys karyotypes. In Paratelmatobius sp. (aff. cardosoi), the nucleolus organizer region is on the short arm of a small metacentric chromosome (pair 9), an arrangement similar to the NOR-bearing chromosome pair in the karyotype of P. poecilogaster and in karyotype 11 of Scythrophrys. A conspicuous heteromorphism unrelated to the sex determining mechanism was also observed and probably arose from a pericentric inversion.

Magnetic flux inversion in charged BPS vortices in a Lorentz-violating Maxwell-Higgs framework

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Inversion polymorphism in laboratory strains and natural samples of Drosophila sturtevanti (saltans group, sturtevanti subgroup)

Drosophila sturtevanti (37 strains) showed eighteen inversions, five new and thirteen previously described. Among these strains, 24 were maintained for seven to 21 years under laboratory conditions, eight for less than 1 year, and six were natural samples analysed in the first generation after collection. Flies from natural samples were the most polymorphic in the number of different inversions as well as in the frequency of flies bearing heterozygous inversions. In all cases, chromosome III presented the greatest number of inversions, and most of them occurred in strains from the Amazonian region. The data obtained were consistent with the hypothesis that the inversion variability of a species is proportional to the variability of its habitats.

Referring to judo's sports injuries in São Paulo State Championship

Objective. - In a pioneer way, we investigated the morbidity of sports injuries referred by judo athletes from São Paulo State Championship.Material and methods. - Data collection from 93 senior judokas in State of São Paulo Judo Championship, through Referred Morbidity Inquiry about last year.Results. - One hundred and ten events were registered with a distribution frequency gradient of sprain > contusion > strain > ligament injury > partial and total dislocation. The most injured body areas were: knee (26.3%), shoulder (21.8%), fingers (17.3%), and ankle (10.0%). The most risky situation was when the athlete was training (standing, applying a blow) and it can be explained by the frequent and unprepared exposition of the athletes. Yearly lesion rate was 1.18 injuries per athlete/year.Conclusion. - Sprains constitute the most common judo injury, and athletes are more susceptible when they apply blows; discussion about the direction that the prevention should be applied remains opened. (c) 2006 Elsevier Masson SAS. All rights reserved.

Controlling Excitation Inversion of a Cooper Pair Box Interacting with a Nanomechanical Resonator

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Influence of ankle functional instability on the ankle electromyography during landing after volleyball blocking

The purpose of this study was to describe, interpret and compare the EMG activation patterns of ankle muscles - tibialis anterior (TA), peroneus longus (PL) and gastrocnemius lateralis (GL) - in volleyball players with and without ankle functional instability (FI) during landing after the blocking movement. Twenty-one players with FI (IG) and 19 controls (CG) were studied. The cycle of movement analyzed was the time period between 200 ms before and 200 ms after the time of impact determined by ground reaction forces. The variables were analyzed for two different phases: pre-landing (200 ms before impact) and post-landing (200 ms after impact). The RMS values and the timing of onset activity were calculated for the three studied muscles, in both periods and for both groups. The co-activation index for TA and PL, TA and GL were also calculated. Individuals with FI presented a lower RMS value pre-landing for PL (CG = 43.0 perpendicular to 22.0; IG = 26.2 perpendicular to 8.4, p < 0.05) and higher RMS value post-landing (CG = 47.5 perpendicular to 13.3; IG = 55.8 perpendicular to 21.6, p < 0.10). Besides that, in control group PL and GL activated first and simultaneously, and TA presented a later activation, while in subjects with FI all the three muscles activated simultaneously. There were no significant differences between groups for co-activation index. Thus, the rate of contraction between agonist and antagonist muscles is similar for subjects with and without FI but the activation individually was different. Volleyball players with functional instability of the ankle showed altered patterns of the muscles that play an important role in the stabilization of the foot-ankle complex during the performance of the blocking movement, to the detriment of the ligament complex, and this fact could explain the usual complaints in these subjects. (C) 2007 Elsevier Ltd. All rights reserved.

Paracentric inversion involving a NOR-bearing chromosome of rainbow trout (Oncorhyncus mykiss): Electron microscopy studies of the synaptonemal complex

Cytogenetic studies conduced on a sample of 19 specimens of rainbow trout (Oncorhyncus mykiss) showed that 6 presented two chromosomes with a single subterminal AgNOR on the short arms and 13 presented one chromosome with a single subterminal Ag-NOR and a second chromosome with two small subterminal Ag-NORs. Synaptonemal complex studies showed the presence of a pairing failure involving the two lateral elements (LEs) of the NOR-bearing chromosomes only in those specimens with two different NOR-bearing chromosomes, suggesting that the chromosomes with two Ag-NORs originated from a paracentric inversion involving a terminal segment of the original NOR-bearing chromosome. A comparative analysis between three normal and three heterozygous fishes suggest that in the latter group the LEs of the NOR-bearing chromosomes initiate the synaptic process in a more delayed manner, the synapsis develops more quickly, and the nucleolus stays associated with chromosomes for a longer time.