Principles of architectural composition; an attempt to order and phrase ideas which have hitherto been only felt by the instinctive taste of designers [by] John Beverly [!] Robinson.

On cover: The Architectural record series

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.

Studying Effects of Primary Care Physicians and Patients on the Trade-Off Between Charges for Primary Care and Specialty Care Using a Hierarchical Multivariate Two-Part Model

Objective. To examine effects of primary care physicians (PCPs) and patients on the association between charges for primary care and specialty care in a point-of-service (POS) health plan. Data Source. Claims from 1996 for 3,308 adult male POS plan members, each of whom was assigned to one of the 50 family practitioner-PCPs with the largest POS plan member-loads. Study Design. A hierarchical multivariate two-part model was fitted using a Gibbs sampler to estimate PCPs' effects on patients' annual charges for two types of services, primary care and specialty care, the associations among PCPs' effects, and within-patient associations between charges for the two services. Adjusted Clinical Groups (ACGs) were used to adjust for case-mix. Principal Findings. PCPs with higher case-mix adjusted rates of specialist use were less likely to see their patients at least once during the year (estimated correlation: –.40; 95% CI: –.71, –.008) and provided fewer services to patients that they saw (estimated correlation: –.53; 95% CI: –.77, –.21). Ten of 11 PCPs whose case-mix adjusted effects on primary care charges were significantly less than or greater than zero (p < .05) had estimated, case-mix adjusted effects on specialty care charges that were of opposite sign (but not significantly different than zero). After adjustment for ACG and PCP effects, the within-patient, estimated odds ratio for any use of primary care given any use of specialty care was .57 (95% CI: .45, .73). Conclusions. PCPs and patients contributed independently to a trade-off between utilization of primary care and specialty care. The trade-off appeared to partially offset significant differences in the amount of care provided by PCPs. These findings were possible because we employed a hierarchical multivariate model rather than separate univariate models.

Detection of Leishmania RNA virus in Leishmania parasites.

BACKGROUND Patients suffering from cutaneous leishmaniasis (CL) caused by New World Leishmania (Viannia) species are at high risk of developing mucosal (ML) or disseminated cutaneous leishmaniasis (DCL). After the formation of a primary skin lesion at the site of the bite by a Leishmania-infected sand fly, the infection can disseminate to form secondary lesions. This metastatic phenotype causes significant morbidity and is often associated with a hyper-inflammatory immune response leading to the destruction of nasopharyngeal tissues in ML, and appearance of nodules or numerous ulcerated skin lesions in DCL. Recently, we connected this aggressive phenotype to the presence of Leishmania RNA virus (LRV) in strains of L. guyanensis, showing that LRV is responsible for elevated parasitaemia, destructive hyper-inflammation and an overall exacerbation of the disease. Further studies of this relationship and the distribution of LRVs in other Leishmania strains and species would benefit from improved methods of viral detection and quantitation, especially ones not dependent on prior knowledge of the viral sequence as LRVs show significant evolutionary divergence. METHODOLOGY/PRINCIPAL FINDINGS This study reports various techniques, among which, the use of an anti-dsRNA monoclonal antibody (J2) stands out for its specific and quantitative recognition of dsRNA in a sequence-independent fashion. Applications of J2 include immunofluorescence, ELISA and dot blot: techniques complementing an arsenal of other detection tools, such as nucleic acid purification and quantitative real-time-PCR. We evaluate each method as well as demonstrate a successful LRV detection by the J2 antibody in several parasite strains, a freshly isolated patient sample and lesion biopsies of infected mice. CONCLUSIONS/SIGNIFICANCE We propose that refinements of these methods could be transferred to the field for use as a diagnostic tool in detecting the presence of LRV, and potentially assessing the LRV-related risk of complications in cutaneous leishmaniasis.

O BOCA A BOCA ON-LINE: AS IMPLICAÇÕES DA VOZ DO CONSUMIDOR NA COMUNICAÇÃO DE MERCADO

O consumidor contemporâneo, inserido em um novo ambiente de comunicação, potencializa suas expressões, capaz de avaliar uma marca ou produto e transmitir sua opinião pelas redes sociais, ou seja, o consumidor expressa suas opiniões e desejos dialogando com seus pares de forma espontânea nas redes sociais on-line. É neste ambiente de participação e interação (ciberespaço) que está nosso objeto de estudo, o boca a boca on-line – a voz do consumidor contemporâneo, também conhecido como uma manifestação informativa pessoal ou uma conversa, a opinion sharing. Proporcionado pelos consumidores nas redes sociais on-line, o boca a boca se fortalece em função das possibilidades de interação, característica da sociedade em rede. Nesse cenário, oobjetivo desta pesquisa é caracterizar o boca a boca on-line como um novo fluxo comunicacional entre consumidores, hoje potencializado pelas novas tecnologias da comunicação, capazes de alterar a percepção da marca e demonstrar o uso, pelas marcas, das redes sociais on-line ainda como um ambiente de comunicação unidirecional. Mediante três casos selecionados por conveniência (dois casos nacionais e um internacional), o corpus de análise de nossa pesquisa se limitou aos 5.084 comentários disponibilizados após publicação de matérias jornalísticas no Portal G1 e nas fanpages (Facebook), ambos relativos aos casos selecionados. Com a Análise de Conteúdo dos posts, identificamos e categorizamos a fala do consumidor contemporâneo, sendo assim possível comprovar que as organizações/marcas se valem da cultura do massivo, não dialogando com seus consumidores, pois utilizam as redes sociais on-line ainda de forma unidirecional, além de não darem a devida atenção ao atual fluxo onde se evidencia a opinião compartilhada dos consumidores da sociedade em rede.

The universe we live in;

Mode of access: Internet.