lnternational transfer pricing strategies for minimizing global income taxes

Optimal financiai strategies are criticai for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.

International transfer pricing restrictions: impact on corporate financial policy

Transfer pricing is a pervasive issue that presents significant tax savings potential concerning international enterprises. The authors discuss company incentives to manage transfer prices in an article appearing in the preceding issue of this journal. In response to these incentives, governments have increasingly enacted and enforced domestic restrictions on transfer prices. In this article, contemporary norms restricting transfer pricing are analyzed. The OEGO and US pricing standards are assessed and Brazil's recent application of these standards is considered. Transfer pricing methods are described and evidence of their use is presented. We conclude by describing an intercompany transfer pricing policy intended to facilitate internaI financiaI management and minimize externaI tax threats.

A simulation study on the abatement of CO2 emissions by de-absorption with monoethanolamine

Because of the adverse effect of CO2 from fossil fuel combustion on the earth's ecosystems, the most cost-effective method for CO2 capture is an important area of research. The predominant process for CO2 capture currently employed by industry is chemical absorption in amine solutions. A dynamic model for the de-absorption process was developed with monoethanolamine (MEA) solution. Henry's law was used for modelling the vapour phase equilibrium of the CO2, and fugacity ratios calculated by the Peng-Robinson equation of state (EOS) were used for H2O, MEA, N-2 and O-2. Chemical reactions between CO2 and MEA were included in the model along with the enhancement factor for chemical absorption. Liquid and vapour energy balances were developed to calculate the liquid and vapour temperature, respectively.

Determination of chlorfenvinphos in soils by microwave-assisted extraction and stripping voltammetry with an ultramicroelectrode

A methodology for the determination of the pesticide chlorfenvinphos by microwave-assisted solvent extraction and square-wave cathodic stripping voltammetry at a mercury film ultramicroelectrode in soil samples is proposed. Optimization of microwave solvent extraction performed with two soils, selected for having significantly different properties, indicated that the optimum solvent for extracting chlorfenvinphos is hexane-acetone (1:1, v/v). The voltammetric procedure is based on controlled adsorptive accumulation of the insecticide at the potential of -0.60 V (vs. Ag/AgCl) in the presence of Britton-Robinson buffer (pH 6.2). The detection limit obtained for a 10 s collection time was 3.0 x 10-8 mol l-1. The validity of the developed methodology was assessed by recovery experiments at the 0.100 µg g-1 level. The average recoveries and standard deviations for the global procedure reached byMASE-square-wave voltammetry were 90.2±2.8% and 92.1±3.4% for type I (soil rich in organic matter) and type II (sandy soil) samples, respectively. These results are in accordance to the expected values which show that the method has a good accuracy.

Voltammetric determination of dialifos in soils with a mercury film ultramicroelectrode

An extraction-adsorptive stripping voltammetric procedure for the determination of the pesticide dialifos in soil samples using microwave-assisted solvent extraction and a mercury film ultramicroelectrode was developed. The method is based on the use of hexane-acetone solvent (1:1, v/v) and on controlled adsorptive accumulation of the insecticide at the potential of -0.10V (versus Ag/AgCl) in the presence of Britton-Robinson buffer (pH 2.0). Soil sample extracts were analyzed directly after drying and redissolution with the supporting electrolyte, but without other pretreatment. The limit of detection obtained for a 10sec collection time was 2.0x10-8 mol L-1. Recovery experiments for the global procedure, at the 0.100µgg-1 level, gave satisfactory average and standard deviation results for the two different soils tested.

Le lexique fourni et interiorisé: un moyen efficace pour construire un genre ?

Cet article présente les premiers résultats d’une recherche s’intéressant à l’articulation entre imitation et invention dans l’écriture chez les jeunes scripteurs. L’étude s’attache à observer les modes de récupération de ressources textuelles fournies par les conditions de production. L’expérimentation a été conçue pour observer l’appropriation d’un genre. Des dispositifs didactiques ont été proposés à plusieurs classes de fin d’école primaire française, à partir de textes littéraires issus de la robinsonnade mis à disposition soit simultanément à l’acte d’écriture soit lors d’une seconde écriture. L’étude montre comment les élèves ont recours à deux procédés contrastés : le réinvestissement du lexique et la reformulation. Les données recueillies mettent en évidence la reprise attendue de mots caractéristiques du genre, et révèlent l’ingéniosité des scripteurs pour restructurer des matériaux langagiers. Certaines stratégies témoignent des difficultés rencontrées par les élèves qui ont eu à interpréter le lexique littéraire puis à le transférer dans leur propre récit. Des modes de reformulation différents coexistent dont on peut offrir une première catégorisation en fonction d’une appropriation plus ou moins réussie du genre considéré.

Determination of ametryn in soils via microwave-assisted solvent extraction coupled to anodic stripping voltammetry with a gold ultramicroelectrode

An extraction-anodic adsorptive stripping voltammetric procedure using microwave-assisted solvent extraction and a gold ultramicroelectrode was developed for determining the pesticide ametryn in soil samples. The method is based on the use of acetonitrile as extraction solvent and on controlled adsorptive accumulation of the herbicide at the potential of 0.50 V (vs. Ag/AgCl) in the presence of Britton-Robinson buffer (pH 3.3). Soil sample extracts were analysed directly after drying and redissolution with the supporting electrolyte but without other pre-treatment. The limit of detection obtained for a 10 s collection time was 0.021 µg g-1. Recovery experiments for the global procedure, at the 0.500 µg g-1 level, gave satisfactory mean and standard deviation results which were comparable to those obtained by HPLC with UV detection.

Gain-of-Function Mutations in IFIH1 Cause a Spectrum of Human Disease Phenotypes Associated with Upregulated Type I Interferon Signaling

The type I interferon system is integral to human antiviral immunity. However, inappropriate stimulation or defective negative regulation of this system can lead to inflammatory disease. We sought to determine the molecular basis of genetically uncharacterized cases of the type I interferonopathy Aicardi-Goutières syndrome, and of other patients with undefined neurological and immunological phenotypes also demonstrating an upregulated type I interferon response. We found that heterozygous mutations in the cytosolic double-stranded RNA receptor gene IFIH1 (MDA5) cause a spectrum of neuro-immunological features consistently associated with an enhanced interferon state. Cellular and biochemical assays indicate that these mutations confer a gain-of-function - so that mutant IFIH1 binds RNA more avidly, leading to increased baseline and ligand-induced interferon signaling. Our results demonstrate that aberrant sensing of nucleic acids can cause immune upregulation.

Electrochemical and quantum chemical investigations of the insecticide fipronil.

This work describes an electrochemical and quantum chemical investigation of the fipronil insecticide. Cyclic voltammetry (CV) and square wave voltammetry (SWV) experiments were performed over a graphite-polyurethane (GPU) composite electrode. The fipronil molecule presents an one?electron irreversible oxidation reaction. Profiting the SWV signal a square wave stripping voltammetry (SWSV) procedure to determine the fipronil molecule in a 0.10 mol L-1 Britton-Robinson buffer solution, pH 8.0 was developed with accumulation potential and time of 0.50 V and 120 s, respectively. The limits of detection and quantification were 0.80 and 2.67 ?g L-1, respectively. Recovery tests were performed in three natural waters samples with values ranging from 99.67 to 101.37%. Quantum chemical studies showed that the nitrogen atom of the pyrazole group is the most probable oxidation site of the fipronil molecule.

Identificação dos agentes de deterioração e cálculo da magnitude de risco para a reserva da Colecção Sequeira

A Fundação Robinson, em Portalegre, adquiriu em 2006 uma colecção de arte sacra com um historial muito peculiar, e desde então tem vindo a trabalhar neste espólio, com o objetivo de o preservar, promovendo a sua conservação, estudo e divulgação. Apenas uma pequena percentagem de peças será restaurada e exposta, permanecendo a maioria em reserva. Durante o ultimo ano procedeu-se à avaliação das condições da sala de reserva, cujos resultados se apresentam neste trabalho. Foi caracterizada a coleção, o edifício onde se encontra a sala de reserva e as condições desta mesma sala. Para avaliar os riscos a que a coleção está sujeita foram identificando os agentes de deterioração - forças físicas, fogo, água, ação criminosa, pragas, contaminantes, luz visível e radiação ultravioleta, temperatura incorreta e humidade relativa incorreta e dissociação por negligência, e a ação específica de cada um destes agentes na coleção. Com o objetivo de elaborar um plano de mitigação para cada um dos riscos específicos encontrados realizou-se o cálculo da sua magnitude, recorrendo à metodologia desenvolvida por Robert Waller, o que permitiu estabelecer uma escala de prioridades relativamente à urgência de intervenção. Os resultados desta avaliação de risco permitiram traçar um plano de atuação, baseado em decisões bem informadas de forma a rentabilizar os recursos existentes, apontando métodos de mitigação para reduzir as perdas, de forma a melhorar as condições de conservação deste espólio.