Impact of taxation on international transfer pricing and offshoring decisions

A multinational company may move production to a foreign country to take advantage of low manufacturing cost, and/or experience tax savings. Transfer prices play an important and strategic role on income shifting by multinational companies. In this paper, we construct a framework for optimal decision making in global supply chains with uncertain and price-dependent demand, propose methods to improve global supply chain parties’ performance, and explore schemes to integrate global supply chains. The optimal pricing and offshoring decisions are investigated for different situations where the low foreign production cost and low foreign tax rate exist or only one of them is available. The case of low foreign tax rate without the advantage of low foreign production cost provides the most interesting findings that partial offshoring dominates when a certain threshold is met. In addition, the double marginalization is examined in decentralized global supply chains similar to the mechanism in newsvendor problems. Due to the existence of the tax jurisdiction, the double marginalization cannot be completely eliminated by coordinating schemes. Finally, the traditional buy back contract is found to be unable to coordinate global supply chains, while a modified sales sharing contract can improve the performance of the global supply chain.     

Effect of iron doping concentration on magnetic properties of ZnO nanoparticles

The ZnO:Fe nanoparticles of mean size 3-10 nm were synthesized at room temperature by simple co-precipitation method. The crystallite structure, morphology and size estimation were performed by X-ray diffraction (XRD), high-resolution transmission electron microscopy (HRTEM). The wurtzite structure of ZnO gradually degrades with the increasing Fe doping concentration. The magnetic behavior of the nanoparticles of ZnO with varying Fe doping concentration was investigated using a vibrating sample magnetometer (VSM). Initially these nanoparticles showed strong ferromagnetic behavior, however at higher doping percentage of Fe, the ferromagnetic behavior was suppressed and paramagnetic nature was observed. The enhanced antiferromagnetic interaction between neighboring Fe-Fe ions suppressed the ferromagnetism at higher doping concentrations of Fe. Room-temperature Mössbauer spectroscopy investigation showed Fe³⁺ nature of the iron atom in ZnO matrix.     

Sulfone coupling and double-elimination strategy for carotenoid synthesis

[Reaction: see text]. A highly efficient synthetic method of carotenoid compounds has been developed on the basis of the sulfone coupling and double-elimination strategy. This method highlighted the sulfone-mediated coupling with the novel C(10) dialdehyde, 2,7-dimethyl-4-octenedial, which was easily prepared and efficiently utilized in the synthesis of the conjugated polyene chains.     

The Application of Vinamidinium Salts to the Synthesis of 2‐Amino‐5‐aryl or Formylpyridine‐3‐carbonitriles

The symmetrical vinamidinium salts were allowed to react with malononitrile in refluxing ethanol in the presence of ammonium acetate for 12 h to afford the 2‐amino‐5‐aryl or formylpyridine‐3‐carbonitriles.     

The formation of novel 1,3-dioxolanes: atypical Baylis-Hillman reaction of a sesquiterpene lactone parthenin

The Baylis-Hillman reaction of a sesquiterpene lactone parthenin with various aldehydes gave unexpected products containing a 1,3-dioxolane moiety. Both small aliphatic and aromatic aldehydes produced 1,3-dioxolanes, whereas higher aliphatic aldehydes produced normal Baylis-Hillman products.     

Self-assembly of a fluorescent chiral zinc(II) complex that leads to supramolecular helices

The chiral Zn(II) complex [ZnLCl(2)], 1 {L = 4-methyl-2,6-di[(S)-(+)-1-phenylethyliminomethyl] phenol}, self-assembles via C-H...Cl hydrogen bonding into supramolecular helices. Complex 1 exhibits emission in solution at room temperature in the visible range. Crystal data for 1: orthorhombic space group P2(1)2(1)2(1), a = 9.614(2) A, b = 13.825(3) A, c = 18.667(3) A, V = 2481.1(8) A(3), Z = 4.     

Synthesis of the active sites of molybdoenzymes: MoO2(VI) and MoO(IV)-dithiolene complexes mimicking enzymatic reactions of sulphite oxidase with saturation kinetics

[Mo^VIO₂(S₂C₂(CN)₂)₂]₂₋ (┘1) and [Mo^IVO(S₂C₂(CN)₂)₂]²⁻ (2) mimick oxidoreductase enzymatic activities of sulphite oxidase with biological electron donor, SO ₃ ²⁻ , andin vitro electron acceptor, [Fe(CN)₆]³⁻, demonstrating proton coupled electron transfer reaction in water and inhibition of the oxidation of (2) in the presence of KCN. The sulphite exidizing system is characterized by substrate saturation kinetics indicating the biological significance of the reactions     

Evaluation of the Anti-Cancer Potential of Rosa damascena Mill. Callus Extracts against the Human Colorectal Adenocarcinoma Cell Line

Chemotherapy is an aggressive form of chemical drug therapy aiming to destroy cancer cells. Adjuvant therapy may reduce hazards of chemotherapy and help in destroying these cells when obtained from natural products, such as medical plants. In this study, the potential therapeutic effect of Rosa damascena callus crude extract produced in vitamin-enhanced media is investigated on colorectal cancer cell line Caco-2. Two elicitors, i.e., L-ascorbic acid and citric acid at a concentration of 0.5 g/L were added to the callus induction medium. Callus extraction and the GC–MS analysis of methanolic crude extracts were also determined. Cytotoxicity, clonogenicity, proliferation and migration of Caco-2 colorectal cancer cells were investigated using MTT cytotoxicity, colony-forming, Ki-67 flow cytometry proliferation and Migration Scratch assays, respectively. Our results indicated that L-ascorbic acid treatment enhanced callus growth parameters and improved secondary metabolite contents. It showed the least IC50 value of 137 ug/mL compared to 237 ug/mL and 180 ug/mL in the citric acid-treated and control group. We can conclude that R. damascena callus elicited by L-ascorbic acid improved growth and secondary metabolite contents as well as having an efficient antiproliferative, anti-clonogenic and anti-migratory effect on Caco-2 cancer cells, thus, can be used as an adjuvant anti-cancer therapy.