International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions

We review and extend the core literature on international transfer price manipulation to avoid or evade taxes. Under negotiated transfer pricing with a viable bargaining structure, including performance evaluation disconnected from the transfer price, divisions voluntarily exchange accurate information to obtain firm-wide optimality, a result not dependent on restraint from exercising internal market power. For intangible licenses, a larger optimal profit shift for a given tax rate change strengthens incentives for transfer pricing abuse. In practice, an intangible's arm's length range is viewed as a guideline, a context where incentives for abuse materialize. Transfer pricing for intangibles obliges greater tax authority scrutiny.

Modular extensions for modular (Logic) languages

We address the problem of developing mechanisms for easily implementing modular extensions to modular (logic) languages. By(language) extensions we refer to different groups of syntactic definitions and translation rules that extend a language. Our use of the concept of modularity in this context is twofold. We would like these extensions to be modular, in the sense above, i.e., we should be able to develop different extensions mostly separately. At the same time, the sources and targets for the extensions are modular languages, i.e., such extensions may take as input sepárate pieces of code and also produce sepárate pieces of code. Dealing with this double requirement involves interesting challenges to ensure that modularity is not broken: first, combinations of extensions (as if they were a single extensión) must be given a precise meaning. Also, the sepárate translation of múltiple sources (as if they were a single source) must be feasible. We present a detailed description of a code expansion-based framework that proposes novel solutions for these problems. We argüe that the approach, while implemented for Ciao, can be adapted for other Prolog-based systems and languages.

Towards modular extensions for a modular language

Modularity allows the construction of complex designs from simpler, independent units that most of the time can be developed separately. In this paper we are concerned with developing mechanisms for easily implementing modular extensions to modular (logic) languages. By (language) extensions we refer to different groups of syntactic definitions and translation rules that extend a language. Our application of the concept of modularity in this context is twofold. We would like these extensions to be modular, in the above sense, i.e., we should be able to develop different extensions mostly separately. At the same time, the sources and targets for the extensions are modular languages, i.e., such extensions may take as input separate pieces of code and also produce separate pieces of code. Dealing with this double requirement involves interesting challenges to ensure that modularity is not broken: first, combinations of extensions (as if they were a single extension) must be given a precise meaning. Also, the separate translation of multiple sources (as if they were a single source) must be feasible. We present a detailed description of a code expansion-based framework that proposes novel solutions for these problems. We argue that the approach, while implemented for Ciao, can be adapted for other languages and Prolog-based systems.

Reversible language extensions and their application in debugging

A range of methodologies and techniques are available to guide the design and implementation of language extensions and domainspecific languages. A simple yet powerful technique is based on source-tosource transformations interleaved across the compilation passes of a base language. Despite being a successful approach, it has the main drawback that the input source code is lost in the process. When considering the whole workflow of program development (warning and error reporting, debugging, or even program analysis), program translations are no more powerful than a glorified macro language. In this paper, we propose an augmented approach to language extensions for Prolog, where symbolic annotations are included in the target program. These annotations allow selectively reversing the translated code. We illustrate the approach by showing that coupling it with minimal extensions to a generic Prolog debugger allows us to provide users with a familiar, source-level view during the debugging of programs which use a variety of language extensions, such as functional notation, DCGs, or CLP{Q,R}.

Efficiency and spatial equity impacts of high-speed rail extensions in urban areas

Urban areas benefit from significant improvements in accessibility when a new high speed rail (HSR) project is built. These improvements, which are due mainly to a rise in efficiency, produce locational advantagesand increase the attractiveness of these cities, thereby possibly enhancing their competitivenessand economic growth. However, there may be equity issues at stake, as the main accessibility benefits are primarily concentrated in urban areas with a HSR station, whereas other locations obtain only limited benefits. HSR extensions may contribute to an increase in spatial imbalance and lead to more polarized patterns of spatial development. Procedures for assessing the spatial impacts of HSR must therefore follow a twofold approach which addresses issues of both efficiency and equity. This analysis can be made by jointly assessing both the magnitude and distribution of the accessibility improvements deriving from a HSR project. This paper describes an assessment methodology for HSR projects which follows this twofold approach. The procedure uses spatial impact analysis techniques and is based on the computation of accessibility indicators, supported by a Geographical Information System (GIS). Efficiency impacts are assessed in terms of the improvements in accessibility resulting from the HSR project, with a focus on major urban areas; and spatial equity implications are derived from changes in the distribution of accessibility values among these urban agglomerations.

Heavyweight extensions to the UML metamodel to describe the C3 architectural style

UML is widely accepted as the standard for representing the various software artifacts generated by a development process. For this reason, there have been attempts to use this language to represent the software architecture of systems as well. Unfortunately, these attempts have ended in the same representations (boxes and lines) already criticized by the software architecture community.In this work we propose an extension to the UML metamodel that is able to represent the syntactics and semantics of the C3 architectural style. This style is derived from C2. The modifications to define C3 are described in section 4. This proposal is innovative regarding UML extensions for software architectures, since previous proposals where based on light extensions to the UML meta-model, while we propose a heavyweight extension of the metamodel. On the other hand, this proposal is less ambitious than previous proposals, since we do not want to represent in UML any architectural style, but only one: C3.

Synaptic Vesicles Form by Budding from Tubular Extensions of Sorting Endosomes in PC12 Cells

The putative role of sorting early endosomes (EEs) in synaptic-like microvesicle (SLMV) formation in the neuroendocrine PC12 cell line was investigated by quantitative immunoelectron microscopy. By BSA-gold internalization kinetics, four distinct endosomal subcompartments were distinguished: primary endocytic vesicles, EEs, late endosomes, and lysosomes. As in other cells, EEs consisted of vacuolar and tubulovesicular subdomains. The SLMV marker proteins synaptophysin and vesicle-associated membrane protein 2 (VAMP-2) localized to both the EE vacuoles and associated tubulovesicles. Quantitative analysis showed that the transferrin receptor and SLMV proteins colocalized to a significantly higher degree in primary endocytic vesicles then in EE-associated tubulovesicles. By incubating PC12 cells expressing T antigen-tagged VAMP (VAMP-TAg) with antibodies against the luminal TAg, the recycling pathway of SLMV proteins was directly visualized. At 15°C, internalized VAMP-TAg accumulated in the vacuolar domain of EEs. Upon rewarming to 37°C, the labeling shifted to the tubular part of EEs and to newly formed SLMVs. Our data delineate a pathway in which SLMV proteins together with transferrin receptor are delivered to EEs, where they are sorted into SLMVs and recycling vesicles, respectively.

Detecting implicit expressions of affect in text using EmotiNet and its extensions

In the past years, an important volume of research in Natural Language Processing has concentrated on the development of automatic systems to deal with affect in text. The different approaches considered dealt mostly with explicit expressions of emotion, at word level. Nevertheless, expressions of emotion are often implicit, inferrable from situations that have an affective meaning. Dealing with this phenomenon requires automatic systems to have “knowledge” on the situation, and the concepts it describes and their interaction, to be able to “judge” it, in the same manner as a person would. This necessity motivated us to develop the EmotiNet knowledge base — a resource for the detection of emotion from text based on commonsense knowledge on concepts, their interaction and their affective consequence. In this article, we briefly present the process undergone to build EmotiNet and subsequently propose methods to extend the knowledge it contains. We further on analyse the performance of implicit affect detection using this resource. We compare the results obtained with EmotiNet to the use of alternative methods for affect detection. Following the evaluations, we conclude that the structure and content of EmotiNet are appropriate to address the automatic treatment of implicitly expressed affect, that the knowledge it contains can be easily extended and that overall, methods employing EmotiNet obtain better results than traditional emotion detection approaches.

A Cloud-based Framework for Security Analysis of Browser Extensions

In today's internet world, web browsers are an integral part of our day-to-day activities. Therefore, web browser security is a serious concern for all of us. Browsers can be breached in different ways. Because of the over privileged access, extensions are responsible for many security issues. Browser vendors try to keep safe extensions in their official extension galleries. However, their security control measures are not always effective and adequate. The distribution of unsafe extensions through different social engineering techniques is also a very common practice. Therefore, before installation, users should thoroughly analyze the security of browser extensions. Extensions are not only available for desktop browsers, but many mobile browsers, for example, Firefox for Android and UC browser for Android, are also furnished with extension features. Mobile devices have various resource constraints in terms of computational capabilities, power, network bandwidth, etc. Hence, conventional extension security analysis techniques cannot be efficiently used by end users to examine mobile browser extension security issues. To overcome the inadequacies of the existing approaches, we propose CLOUBEX, a CLOUd-based security analysis framework for both desktop and mobile Browser EXtensions. This framework uses a client-server architecture model. In this framework, compute-intensive security analysis tasks are generally executed in a high-speed computing server hosted in a cloud environment. CLOUBEX is also enriched with a number of essential features, such as client-side analysis, requirements-driven analysis, high performance, and dynamic decision making. At present, the Firefox extension ecosystem is most susceptible to different security attacks. Hence, the framework is implemented for the security analysis of the Firefox desktop and Firefox for Android mobile browser extensions. A static taint analysis is used to identify malicious information flows in the Firefox extensions. In CLOUBEX, there are three analysis modes. A dynamic decision making algorithm assists us to select the best option based on some important parameters, such as the processing speed of a client device and network connection speed. Using the best analysis mode, performance and power consumption are improved significantly. In the future, this framework can be leveraged for the security analysis of other desktop and mobile browser extensions, too.

Factor Markets in Applied Equilibrium Models: The current state and planned extensions towards an improved presentation of factor markets in agriculture. Factor Markets Working Paper No. 23, February 2012

This paper describes how factor markets are presented in applied equilibrium models and how we plan to improve and to extend the presentation of factor markets in two specific models: MAGNET and ESIM. We do not argue that partial equilibrium models should become more ‘general’ in the sense of integrating all factor markets, but that the shift of agricultural income policies to decoupled payments linked to land in the EU necessitates the inclusion of land markets in policy-relevant modelling tools. To this end, this paper outlines options to integrate land markets in partial equilibrium models. A special feature of general equilibrium models is the inclusion of fully integrated factor markets in the system of equations to describe the functionality of a single country or a group of countries. Thus, this paper focuses on the implementation and improved representation of agricultural factor markets (land, labour and capital) in computable general equilibrium (CGE) models. This paper outlines the presentation of factor markets with an overview of currently applied CGE models and describes selected options to improve and extend the current factor market modelling in the MAGNET model, which also uses the results and empirical findings of our partners in this FP project.

Mathematical reconstruction of highway accidents - further extensions and refinements of the CRASH computer program. Final report.

National Highway Traffic Safety Administration, Washington, D.C.

Riemann's method of integration: its extensions with an application.

Mode of access: Internet.

Federal timber sales contracts extensions and terminations [microform] : hearings before the Subcommittee on Forests, Family Farms, and Energy of the Committee on Agriculture, House of Representatives, Ninety-seventh Congress, first session, on H.R. 4932 and H.R. 5012, October 15, 1981 and November 23, 1981, Washington, D.C., December 3, 1981, Roseburg, Oreg.

"Serial no. 97-QQ."