A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether or engage in both collaboration and co ordination with other nations and supranational bodies alike or maintain a unilateral stance in relation to its tax policy. This article considers a modern conceptualisation of sovereignty to argue that a move towards a more unified approach to addressing international base erosion and profit sharing may be the ultimate exercise of national fiscal sovereignty.

Helsinki adventure : inside the ‘design nation’

A travel article about Helsinki exploring the city's design culture. I’M often told that I’m from Finland. Even those who’ve known me for years confuse it with my birthplace, which is, in fact, Iceland. I’m not sure why the two countries are mixed up in this way, but it might be that Iceland and Finland are, in a sense, the “other” Scandinavian nations – on different sides of the Nordic world, but in the mind joined as its outer borders...

SBS’s First Contact is the real ‘festering sore’ of the nation

The SBS/Blackfella Films production First Contact – that takes six non-Indigenous people and immerses them into Aboriginal Australia for the first time – captured the nation’s attention this week amassing a television audience nearing 1 million viewers, while the program’s Twitter hashtag #FirstContactSBS trended worldwide. Over the three episodes, we saw the participants get their “first contact” with Aboriginal Australia as they were welcomed into the homes of Aboriginal people in the city and in the bush...

Mechanistic details of the membrane perforation and passive translocation of TAT peptides

The trans-activator of transcription (TAT) peptide is regarded as the “gold standard” for cell-penetrating peptides, capable of traversing a mammalian membrane passively into the cytosolic space. This characteristic has been exploited through conjugation of TAT for applications such as drug delivery. However, the process by which TAT achieves membrane penetration remains ambiguous and unresolved. Mechanistic details of TAT peptide action are revealed herein by using three complementary methods: quartz crystal microbalance with dissipation (QCM-D), scanning electrochemical microscopy (SECM) and atomic force microscopy (AFM). When combined, these three scales of measurement define that the membrane uptake of the TAT peptide is by trans-membrane insertion using a “worm-hole” pore that leads to ion permeability across the membrane layer. AFM data provided nanometre-scale visualisation of TAT punctuation using a mammalian-mimetic membrane bilayer. The TAT peptide does not show the same specificity towards a bacterial mimetic membrane and QCM-D and SECM showed that the TAT peptide demonstrates a disruptive action towards these membranes. This investigation supports the energy-independent uptake of the cationic TAT peptide and provides empirical data that clarify the mechanism by which the TAT peptide achieves its membrane activity. The novel use of these three biophysical techniques provides valuable insight into the mechanism for TAT peptide translocation, which is essential for improvements in the cellular delivery of TAT-conjugated cargoes including therapeutic agents required to target specific intracellular locations.

100 Years of U.S. Consumer Spending: Data for the Nation, New York City, and Boston

[From Preface] The Consumer Expenditure Survey is among the oldest publications of the Bureau of Labor Statistics. With information on the expenditures, incomes, and demographic characteristics of households, the survey documents the spending patterns and economic status of American families. This report offers a new approach to the use of Consumer Expenditure Survey data. Normally, the survey presents an indepth look at American households at a specific point in time, the reference period being a calendar year. Here, the authors use consumer expenditure data longitudinally and draw on information from decennial census reports to present a 100-year history of significant changes in consumer spending, economic status, and family demographics in the country as a whole, as well as in New York City and Boston.

Calculating life : Nation, Nature, and the Nativisation of Nonhuman Genetics

In recent decades, nation-states have become major stakeholders in nonhuman genetic resource networks as a result of several international treaties. The most important of these is the juridically binding international Convention on Biological Diversity (CBD), signed at the Rio Earth Summit in 1992 by some 150 nations. This convention was a watershed for the identification of global rights related to genetic resources in recognising the sovereign power of signatory nations over their natural resources. The contracting parties are legally obliged to identify their native genetic material and to take legislative, administrative, and/or policy measures to foster research on genetic resources. In this process of global bioprospecting in the name of biodiversity conservation, the world's nonhuman genetic material is to be indexed according to nation and nationality. This globally legitimated process of native genetic identification inscribes national identity into nature and flesh. As a consequence, this new form of potential national biowealth forms also what could be called novel nonhuman genetic nationhoods. These national corporealities are produced in tactical and strategic encounters of the political and the scientific, in new spaces crafted through technical and institutional innovation, and between the national reconfiguration of the natural and cultural as framed by international political agreements. This work follows the creation of national genetic resources in one of the biodiversity-poor countries of the North, Finland. The thesis is an ethnographic work addressing the calculation of life: practices of identifying, evaluating, and collecting nonhuman life in national genetic programmes. The core of the thesis is about observations made within the Finnish Genetic Resources Programmes in 2004 2008, gathered via multi-sited ethnography and related methods derived from the anthropology of science. The thesis explores the problematic relations of the communal forms of human and nonhuman life in an increasingly technoscientific contemporaneity  the co-production and coexistence of human and nonhuman life in biopolitical formations called nations.

Notions of Nation : A Critical Discursive Psychology perspective on the Isle of Man

At the the heart of this study can be seen the dual concern of how the nation is represented as a categorical entity and how this is put to use in everyday social interactions.This can be seen as a reaction to the general approach to categorisation and identity functions that tend to be reified and essentialized within the social sciences. The empirical focus of this study is the Isle of Man, a crown dependency situated geographically central within the British Isles while remaining political outside the United Kingdom. The choice of this site was chosen explicitly as ‘notions of nation’ expressed on the island can be seen as being contested and ephemerally unstable. To get at these ‘notions of nation’ is was necessary to choose specific theoretical tools that were able to capture the wider cultural and representational domain while being capable of addressing the nuanced and functional aspects of interaction. As such, the main theoretical perspective used within this study was that of critical discursive psychology which incorporates the specific theoretical tools interpretative repertoires, ideological dilemmas and subject positions. To supplement these tools, a discursive approach to place was taken in tandem to address the form and function of place attached to nationhood. Two methods of data collection were utilized, that of computer mediated communication and acquaintance interviews. From the data a number of interpretative repertoires were proposed, namely being, essential rights, economic worth, heritage claims, conflict orientation, people-as-nation and place-as-nation. Attached to such interpretative repertoires were the ideological dilemmas region vs. country, people vs. place and individualism vs. collectivism. The subject positions found are much more difficult to condense, but the most significant ones were gender, age and parentage. The final focus of the study, that of place, was shown to be more than just an unreflected on ‘container’ of people but was significant in terms of the rhetorical construction of such places for how people saw themselves and the discursive function of the particular interaction. As such, certain forms of place construction included size, community, temporal, economic, safety, political and recognition. A number of conclusions were drawn from the above which included, that when looking at nation categories we should take into account the specific meanings that people attach to such concepts and to be aware of the particular uses they are put to in interaction. Also, that it is impossible to separate concepts neatly, but it is necessary to be aware of the intersection where concepts cross, and clash, when looking at nationhood.

Translation, literature and nation: the Xeneración Nós and the appropriation of Joyce's texts

Santamaría, José Miguel; Pajares, Eterio; Olsen, Vickie; Merino, Raquel; Eguíluz, Federico (eds.)

The nation's fisheries

Brief NOAA pamphlet about U.S. fisheries. Includes illustrations of fish and fishing gear, and photographs of fishing vessels. (PDF has 5 pages.)

État des stocks pélagiques côtiers en Côte d'Ivoire

Evolution of catch and catch by unit effort of the sardine fishing boats (purse seiners) has been examined from 1966 to 1975. The effort data has been calculated with a new computer programme: Crosardi (Soisson et Barbe, 1974). The analysis has been done on the whole stock and in more detail on the east and west stocks of Côte d'Ivoire. The Sardinella eba stock has been analysed separately. Those analyses were done using the general production model (Prodfit; Fox, 1974). The stock of the eastern area of the Côte d'Ivoire seems to be exploited at its maximum level. Nevertheless, the western area stock could be able to support a progressive increase of fishing effort.

Coastal States and Distant-water Fishing Nation Relations: An Economist's Perspective

The widespread implementation of Extended Fisheries Jurisdiction (EFJ) has confronted coastal states with several resource management problems. One of these consists of the economic relations, if any, that the coastal state should establish with distant-water fishing nations (DWFN's) seeking access to the coastal state's 200-mile zone. Several of the other papers presented here deal with specific aspects of the issue. This paper, on the other hand, will concern itself with the question of the analytical framework to be used by economists in studying this issue. It will offer some suggestions with respect to possible components of the framework. In doing so, the paper will restrict itself to the coastal state's perspective of EFJ and the management issues arising therefrom. It goes without saying, of course, that an enlightened coastal state will attempt to acquaint itself with the DWFN view of the world.