Multiple roles of transfer prices: One vs. two books

This paper investigates multiple roles of transfer prices for shipments of goods and services between entities of a multinational enterprise. At the center is the role of transfer pricing (TP) in tax manipulation, but other roles having to do with internal operations or strategic delegation, etc. are also considered. The interesting question is to what extent and how the different roles of TPs interfere with each other. The answer depends on whether companies use one or two books, i.e. whether they (can) apply different TPs for different purposes. We illustrate, in a stylized model, the competing aims of tax manipulation and strategic delegation. Finally, we briefly look at selected reform proposals, concluding that either TP problems are not addressed, or else new distortions will be introduced instead.

Canadian Stroke Best Practice Recommendations: Mood, Cognition and Fatigue Following Stroke practice guidelines, update 2015

Every year, approximately 62 000 people with stroke and transient ischemic attack are treated in Canadian hospitals, and the evidence suggests one-third or more will experience vascular-cognitive impairment, and/or intractable fatigue, either alone or in combination. The 2015 update of the Canadian Stroke Best Practice Recommendations: Mood, Cognition and Fatigue Module guideline is a comprehensive summary of current evidence-based recommendations for clinicians in a range of settings, who provide care to patients following stroke. The three consequences of stroke that are the focus of the this guideline (poststroke depression, vascular cognitive impairment, and fatigue) have high incidence rates and significant impact on the lives of people who have had a stroke, impede recovery, and result in worse long-term outcomes. Significant practice variations and gaps in the research evidence have been reported for initial screening and in-depth assessment of stroke patients for these conditions. Also of concern, an increased number of family members and informal caregivers may also experience depressive symptoms in the poststroke recovery phase which further impact patient recovery. These factors emphasize the need for a system of care that ensures screening occurs as a standard and consistent component of clinical practice across settings as stroke patients transition from acute care to active rehabilitation and reintegration into their community. Additionally, building system capacity to ensure access to appropriate specialists for treatment and ongoing management of stroke survivors with these conditions is another great challenge.

Knowledge unlatched : A global library consortium model for funding Open Access scholarly books

Specialist scholarly books, including monographs, allow researchers to present their work, pose questions and to test and extend areas of theory through long-form writing. In spite of the fact that research communities all over the world value monographs and depend heavily on them as a requirement of tenure and promotion in many disciplines, sales of this kind of book are in free fall, with some estimates suggesting declines of as much as 90% over twenty years (Willinsky 2006). Cashstrapped monograph publishers have found themselves caught in a negative cycle of increasing prices and falling sales, with few resources left to support experimentation, business model innovation or engagement with digital technology and Open Access (OA). This chapter considers an important attempt to tackle failing markets for scholarly monographs, and to enable the wider adoption of OA licenses for book-length works: the 2012 – 2014 Knowledge Unlatched pilot. Knowledge Unlatched is a bold attempt to reconfigure the market for specialist scholarly books: moving it beyond the sale of ‘content’ towards a model that supports the services valued by scholarly and wider communities in the context of digital possibility. Its success has powerful implications for the way we understand copyright’s role in the creative industries, and the potential for established institutions and infrastructure to support the open and networked dynamics of a digital age.

Is the mental wellbeing of young Australians best represented by a single, multidimensional or bifactor model?

Internationally there is a growing interest in the mental wellbeing of young people. However, it is unclear whether mental wellbeing is best conceptualized as a general wellbeing factor or a multidimensional construct. This paper investigated whether mental wellbeing, measured by the Mental Health Continuum-Short Form (MHC-SF), is best represented by: (1) a single-factor general model; (2) a three-factor multidimensional model or (3) a combination of both (bifactor model). 2,220 young Australians aged between 16 and 25 years completed an online survey including the MHC-SF and a range of other wellbeing and mental ill-health measures. Exploratory factor analysis supported a bifactor solution, comprised of a general wellbeing factor, and specific group factors of psychological, social and emotional wellbeing. Confirmatory factor analysis indicated that the bifactor model had a better fit than competing single and three-factor models. The MHC-SF total score was more strongly associated with other wellbeing and mental ill-health measures than the social, emotional or psychological subscale scores. Findings indicate that the mental wellbeing of young people is best conceptualized as an overarching latent construct (general wellbeing) to which emotional, social and psychological domains contribute. The MHC-SF total score is a valid and reliable measure of this general wellbeing factor.

The Proto-Lucianic Problem in 1 Samuel

The Lucianic text of the Septuagint of the Historical Books witnessed primarily by the manuscript group L (19, 82, 93, 108, and 127) consists of at least two strata: the recensional elements, which date back to about 300 C.E., and the substratum under these recensional elements, the proto-Lucianic text. Some distinctive readings in L seem to be supported by witnesses that antedate the supposed time of the recension. These witnesses include the biblical quotations of Josephus, Hippolytus, Irenaeus, Tertullian, and Cyprian, and the Old Latin translation of the Septuagint. It has also been posited that some Lucianic readings might go back to Hebrew readings that are not found in the Masoretic text but appear in the Qumran biblical texts. This phenomenon constitutes the proto-Lucianic problem. In chapter 1 the proto-Lucianic problem and its research history are introduced. Josephus references to 1 Samuel are analyzed in chapter 2. His agreements with L are few and are mostly only apparent or, at best, coincidental. In chapters 3 6 the quotations by four early Church Fathers are analyzed. Hippolytus Septuagint text is extremely hard to establish since his quotations from 1 Samuel have only been preserved in Armenian and Georgian translations. Most of the suggested agreements between Hippolytus and L are only apparent or coincidental. Irenaeus is the most trustworthy textual witness of the four early Church Fathers. His quotations from 1 Samuel agree with L several times against codex Vaticanus (B) and all or most of the other witnesses in preserving the original text. Tertullian and Cyprian agree with L in attesting some Hebraizing approximations that do not seem to be of Hexaplaric origin. The question is more likely of early Hebraizing readings of the same tradition as the kaige recension. In chapter 7 it is noted that Origen, although a pre-Lucianic Father, does not qualify as a proto-Lucianic witness. General observations about the Old Latin witnesses as well as an analysis of the manuscript La115 are given in chapter 8. In chapter 9 the theory of the proto-Lucianic recension is discussed. In order to demonstrate the existence of the proto-Lucianic recension one should find instances of indisputable agreement between the Qumran biblical manuscripts and L in readings that are secondary in Greek. No such case can be found in the Qumran material in 1 Samuel. In the text-historical conclusions (chapter 10) it is noted that of all the suggested proto-Lucianic agreements in 1 Samuel (about 75 plus 70 in La115) more than half are only apparent or, at best, coincidental. Of the indisputable agreements, however, 26 are agreements in the original reading. In about 20 instances the agreement is in a secondary reading. These agreements are early variants; mostly minor changes that happen all the time in the course of transmission. Four of the agreements, however, are in a pre-Hexaplaric Hebraizing approximation that has found its way independently into the pre-Lucianic witnesses and the Lucianic recension. The study aims at demonstrating the value of the Lucianic text as a textual witness: under the recensional layer(s) there is an ancient text that preserves very old, even original readings which have not been preserved in B and most of the other witnesses. The study also confirms the value of the early Church Fathers as textual witnesses.

Best Node Selection Through Distributed Fast Variable Power Multiple Access

In many wireless applications, it is highly desirable to have a fast mechanism to resolve or select the packet from the user with the highest priority. Furthermore, individual priorities are often known only locally at the users. In this paper we introduce an extremely fast, local-information-based multiple access algorithm that selects the best node in 1.8 to 2.1 slots,which is much lower than the 2.43 slot average achieved by the best algorithm known to date. The algorithm, which we call Variable Power Multiple Access Selection (VP-MAS), uses the local channel state information from the accessing nodes to the receiver, and maps the priorities into the receive power.It is inherently distributed and scales well with the number of users. We show that mapping onto a discrete set of receive power levels is optimal, and provide a complete characterization for it. The power levels are chosen to exploit packet capture that inherently occurs in a wireless physical layer. The VP-MAS algorithm adjusts the expected number of users that contend in each step and their respective transmission powers, depending on whether previous transmission attempts resulted in capture,idle channel, or collision.

Optimal Timer-Based Best Node Selection for Wireless Systems with Unknown Number of Nodes

The distributed, low-feedback, timer scheme is used in several wireless systems to select the best node from the available nodes. In it, each node sets a timer as a function of a local preference number called a metric, and transmits a packet when its timer expires. The scheme ensures that the timer of the best node, which has the highest metric, expires first. However, it fails to select the best node if another node transmits a packet within Delta s of the transmission by the best node. We derive the optimal metric-to-timer mappings for the practical scenario where the number of nodes is unknown. We consider two cases in which the probability distribution of the number of nodes is either known a priori or is unknown. In the first case, the optimal mapping maximizes the success probability averaged over the probability distribution. In the second case, a robust mapping maximizes the worst case average success probability over all possible probability distributions on the number of nodes. Results reveal that the proposed mappings deliver significant gains compared to the mappings considered in the literature.

Bit Error Probability Analysis of SSK in DF Relaying with Threshold-Based Best Relay Selection and Selection Combining

In this letter, we analyze the end-to-end average bit error probability (ABEP) of space shift keying (SSK) in cooperative relaying with decode-and-forward (DF) protocol, considering multiple relays with a threshold based best relay selection, and selection combining of direct and relayed paths at the destination. We derive an exact analytical expression for the end-to-end ABEP in closed-form for binary SSK, where analytical results agree with simulation results. For non-binary SSK, approximate analytical and simulation results are presented.

Performance of OFDM Systems With Best-m Feedback, Scheduling, and Delays for Uniformly Correlated Subchannels

Contemporary cellular standards, such as Long Term Evolution (LTE) and LTE-Advanced, employ orthogonal frequency-division multiplexing (OFDM) and use frequency-domain scheduling and rate adaptation. In conjunction with feedback reduction schemes, high downlink spectral efficiencies are achieved while limiting the uplink feedback overhead. One such important scheme that has been adopted by these standards is best-m feedback, in which every user feeds back its m largest subchannel (SC) power gains and their corresponding indices. We analyze the single cell average throughput of an OFDM system with uniformly correlated SC gains that employs best-m feedback and discrete rate adaptation. Our model incorporates three schedulers that cover a wide range of the throughput versus fairness tradeoff and feedback delay. We show that, for small m, correlation significantly reduces average throughput with best-m feedback. This result is pertinent as even in typical dispersive channels, correlation is high. We observe that the schedulers exhibit varied sensitivities to correlation and feedback delay. The analysis also leads to insightful expressions for the average throughput in the asymptotic regime of a large number of users.

Throughput Analysis of Best-m Feedback in OFDM Systems with Uniformly Correlated Subchannels

Practical orthogonal frequency division multiplexing (OFDM) systems, such as Long Term Evolution (LTE), exploit multi-user diversity using very limited feedback. The best-m feedback scheme is one such limited feedback scheme, in which users report only the gains of their m best subchannels (SCs) and their indices. While the scheme has been extensively studied and adopted in standards such as LTE, an analysis of its throughput for the practically important case in which the SCs are correlated has received less attention. We derive new closed-form expressions for the throughput when the SC gains of a user are uniformly correlated. We analyze the performance of the greedy but unfair frequency-domain scheduler and the fair round-robin scheduler for the general case in which the users see statistically non-identical SCs. An asymptotic analysis is then developed to gain further insights. The analysis and extensive numerical results bring out how correlation reduces throughput.

Improved recognition of aged Kannada documents by effective segmentation of merged characters

In optical character recognition of very old books, the recognition accuracy drops mainly due to the merging or breaking of characters. In this paper, we propose the first algorithm to segment merged Kannada characters by using a hypothesis to select the positions to be cut. This method searches for the best possible positions to segment, by taking into account the support vector machine classifier's recognition score and the validity of the aspect ratio (width to height ratio) of the segments between every pair of cut positions. The hypothesis to select the cut position is based on the fact that a concave surface exists above and below the touching portion. These concave surfaces are noted down by tracing the valleys in the top contour of the image and similarly doing it for the image rotated upside-down. The cut positions are then derived as closely matching valleys of the original and the rotated images. Our proposed segmentation algorithm works well for different font styles, shapes and sizes better than the existing vertical projection profile based segmentation. The proposed algorithm has been tested on 1125 different word images, each containing multiple merged characters, from an old Kannada book and 89.6% correct segmentation is achieved and the character recognition accuracy of merged words is 91.2%. A few points of merge are still missed due to the absence of a matched valley due to the specific shapes of the particular characters meeting at the merges.