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  • 1
    Language: English
    In: Review of Accounting Studies, 2015, Vol.20(2), pp.866-898
    Description: This paper studies transfer prices influencing managerial decisions and determining corporate taxes in a multinational firm. Common sense suggests that the transfer price decision should be made to maximize the firm’s after-tax profit and thus achieve the optimal trade-off between pre-tax profitability and tax minimization. Based on a model of a decentralized firm facing asymmetric information with respect to operations, I examine why this conclusion does not hold in general. In particular, I demonstrate that a policy of negotiated transfer pricing, under which the divisions exploit their superior information but select the transfer price to maximize the firm’s pre-tax profit, is the firm’s optimal organizational choice if the high-tax division’s productivity is high. With respect to the firm’s discretion over the transfer price, I identify situations where the firm’s optimal policy choice does not depend on the arm’s length range and where less discretion increases the firm’s profitability.
    Keywords: Transfer pricing ; Multinational firm ; Taxation ; Decentralization ; Management control
    ISSN: 1380-6653
    E-ISSN: 1573-7136
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  • 2
    In: BJU International, July 2013, Vol.112(1), pp.68-73
    Description: Byline: Armin Henning, Marlies Wehrberger, Stephan Madersbacher, Armin Pycha, Thomas Martini, Evi Comploj, Klaus Jeschke, Christian Tripolt, Michael Rauchenwald Keywords: gender; bladder cancer; clinical symptoms; referral patterns What's known on the subject? and What does the study add? Urothelial carcinoma of the bladder (UCB) is more prevalent in men than women; however, in women the tumour stage is generally more advanced at the time of the diagnosis and the prognosis is worse. Possible explanations include anatomical, genetic and socio-economic factors. The study shows that clinical symptoms before the first-time diagnosis of UCB did not differ between the sexes, while primary care and referral patterns did. Women were more likely to receive symptomatic treatment or therapies for alleged UTIs without further investigation or referral to urological evaluation. The study highlights the fact that there may be a diagnostic delay in women which could contribute to the gender-dependent disparities in stage distribution and prognosis of UCB. Objective To evaluate gender-dependent disparities regarding clinical symptoms, referral patterns or treatments before diagnosis of urothelial carcinoma of the bladder (UCB). Patients and Methods A consecutive series of patients with newly diagnosed UCB completed a questionnaire at the time of admission for elective transurethral resection of a bladder tumour (TURBT). The questionnaire surveyed the presence of haematuria, dysuria, urgency and bladder pain as well as the number of consultations and treatments before urological evaluation. Tumour characteristics, clinical symptoms, treatments and referrals were compared between men and women in the patient series. Results In men (n = 130) the distribution of tumour stages was pTa 62.3%, pT1 23.1% and pT a[yen] 2 12.3%. The respective percentages in women (n = 38) were pTa 57.9%, pT1 23.7% and pT a[yen] 2 18.4% (P 〉 0.05). The prevalence of clinical symptoms in men vs women was as follows: gross haematuria 65 vs 68%, dysuria 32 vs 44%, urgency 61 vs 47%, and nocturia 57 vs 66%, respectively (P 〉 0.05). A total of 78% of men vs 55% of women directly consulted a urologist (P 〈 0.05). Symptomatic treatment for voiding disorders/pain was given without further evaluation to 19% of men vs 47% of women 1 year before the diagnosis of UCB (P 〈 0.05). A total of 3.8% of men vs 15.8% of women received three or more treatments for urinary tract infections (UTIs) within the same time period (P 〈 0.05). Conclusions In the present study there were no gender-related differences in clinical symptoms of UCB, but women were more likely to be treated for voiding complaints or alleged UTIs without further evaluation or referral to urology than men. Gender-dependent disparities in referral patterns exist and might delay definitive diagnosis of UCB in women. Author Affiliation:
    Keywords: Gender ; Bladder Cancer ; Clinical Symptoms ; Referral Patterns
    ISSN: 1464-4096
    E-ISSN: 1464-410X
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  • 3
    Language: English
    In: The Journal of Urology, May 2013, Vol.189(5), pp.1939-1944
    Description: We developed and validated an electrophysiological method for standardized preclinical assessment of the invasive potential of urothelial carcinoma of the bladder. Human UMUC-3, RT-112, HT-1197 and T24/83 bladder urothelial carcinoma cells, and UROtsa benign urothelial cells were co-cultivated with high resistance MDCK-C7 cells seeded below a 0.4 μm pore membrane of an insert to avoid physical contact and cellular migration. Transepithelial electrical resistance in Ω cm across the MDCK-C7 monolayer was measured longitudinally. Invasive potential coefficients were calculated based on the secretion of proteolytic factors by invading cells. Consistent transepithelial electrical resistance breakdown patterns were reproduced in 14 or more independent samples of each cell line. Coefficients of invasive potential were significantly higher in bladder urothelial carcinoma than UROtsa cells, including a mean ± SD of 1.5 ± 0.32 vs 9.9 ± 4.97 in UMUC-3, 12.5 ± 6.61 in T24/83, 20.5 ± 4.24 in RT-112 and 21.0 ± 5.15 in HT-1197 cells (p 〈0.001). No correlation was found between the secretion patterns of matrix metalloproteinase-1, 2 and 9, and invasive potential. Stimulation of UROtsa cells with recombinant human epidermal growth factor up-regulated matrix metalloproteinase-9 secretion and significantly increased invasive potential a mean of 1.3 ± 0.22 vs 14.6 ± 3.28 after stimulation with 10 ng/ml epidermal growth factor (p 〈0.001). We developed a highly sensitive translational tool to study the initial process of metastatic spread of urothelial carcinoma of the bladder. The presented electrophysiological invasion assay enables reliable quantification of the invasive potential of bladder urothelial carcinoma cells before physical transmigration. It can be used to identify key molecules for bladder urothelial carcinoma invasion and develop new therapeutic strategies.
    Keywords: Urinary Bladder ; Electric Impedance ; Urothelium ; Carcinoma ; Neoplasm Invasiveness ; Medicine
    ISSN: 0022-5347
    E-ISSN: 1527-3792
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  • 4
    In: Contemporary Accounting Research, December 2012, Vol.29(4), pp.1060-1086
    Description: Within multinational corporate groups (MNCs) the international coordination of decisions and the allocation of taxable income among different legal entities is vital. Transfer pricing (TP) is a device of both coordination and international tax planning. For instance, by adequately selecting the transfer price all MNC members are willing to purchase an intermediate product internally instead of procuring from the market. By manipulating TP the MNC tries to shift revenues to low-tax countries and expenses to high-tax countries. As a solution to the inherent problems of such earnings management, this paper proposes formula apportionment (FA), in which a common tax base is calculated and divided among the host countries on the basis of predefined factors. We analyze the impact of different combinations of tax allocation and managerial accounting regimes on investment and production decisions of an MNC. In contrast with traditional views of TP and FA, we show that TP affects the production decision, so that a frequently cited advantage of TP does not hold true. However, the effects of TP are robust with respect to the internal decision-making structure. With respect to FA, we extend the results of the public finance literature by demonstrating that the MNC's decisions, and thereby tax revenue, crucially depend on the MNC's organizational structure and that there exist settings in which FA does not induce distortions. Therefore, it is ambiguous whether MNCs favor the introduction of FA. [PUBLICATION ]
    Keywords: Multinational Enterprises ; Business Accounting ; Investment ; Decision Making ; Organizational Structure ; Tax Revenue ; Economics;
    ISSN: 0823-9150
    E-ISSN: 1911-3846
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  • 5
    Language: English
    In: BJU International, Sept, 2012, p.E222(6)
    Description: To purchase or authenticate to the full-text of this article, please visit this link: http://onlinelibrary.wiley.com/doi/10.1111/j.1464-410X.2012.10938.x/abstract Byline: Roman Mayr(1), Matthias May(2), Thomas Martini(1), Michele Lodde(1), Armin Pycha(1), Evi Comploj(1), Wolf F. Wieland(3), Stefan Denzinger(3), Wolfgang Otto(3), Maximilian Burger(3), Hans-Martin Fritsche(3) Keywords: comorbidity; cystectomy; ACE-27; ASA; urothelial carcinoma; perioperative mortality Study Type - Prognosis (case series) Level of Evidence 4 What's known on the subject? and What does the study add? The degree of comorbidity significantly affects the course of patients with bladder cancer undergoing radical cystectomy (RC). To our knowledge this is the first study comparing four different comorbidity indices in patients undergoing RC for urothelial carcinoma to assess the best clinical predictors for 90-day perioperative mortality. We concluded that the ASA score should be the method of choice, as it showed a predictive ability superior to that of ECOG and CCI, and is much easier to generate than the ACE-27. OBJECTIVE * To evaluate which of the following among the Adult Comorbidity Evaluation-27 (ACE-27), the Charlson Comorbidity Index (CCI), the Eastern Cooperative Oncology Group performance status (ECOG) and the American Society of Anesthesiologists (ASA) comorbidity scores correlate best with perioperative mortality after radical cystectomy (RC) for urothelial carcinoma (UC) of the bladder. PATIENTS AND METHODS * A study was carried out on 555 unselected consecutive patients without neoadjuvant chemotherapy who underwent RC for UC of the bladder from 2000 to 2010 at one of two institutions. * Patients' medical records were reviewed retrospectively. * We established a defined binary linear progression model based on clinical variables to predict perioperative mortality 90 days after RC (90PM). To this model we added, individually, the comorbidity indices ACE-27, CCI, ECOG, and ASA to assess their predictive capacity regarding 90PM. RESULTS * The overall 90PM was 7.9%. * Age (P= 0.01) and clinical distant metastatic tumour stage (P= 0.002) were independent predictors for 90PM in the multivariate analysis. * Each of the four investigated comorbidity indices was able to significantly increase the predictive capacity of the basic model: ECOG +13.5%, (odds ratio [OR]: 1.61, P= 0.036; area under the curve [AUC] 74.7), ASA Score +28.3% (OR: 2.19, P= 0.004; AUC 76.1), Charlson Index +12.3% (OR: 1.31, P= 0.047; AUC 73.8) and ACE-27 + 29.8% (OR: 1.72, P= 0.004; AUC 76.1). CONCLUSIONS * ASA and ACE-27 show a nearly identical clinical predictive value for perioperative mortality. Both scores could be considered for clinical practice. * With regard to ease of generation and availability, the ASA score can be regarded as the best instrument. Author Affiliation: (1)Department of Urology, Central Hospital of Bolzano, Bolzano, Italy (2)Department of Urology, St. Elisabeth Hospital, Straubing (3)Department of Urology, University of Regensburg, Regensburg, Germany Correspondence: (*) Hans-Martin Fritsche, Department of Urology, University of Regensburg, Caritas-St.Josef Medical Centre, Landshuter Str. 65, 93053 Regensburg, Germany. e-mail: hans-martin.fritsche@klinik.uni-regensburg.de Accepted for publication 9 November 2011
    Keywords: Comorbidity -- Health Aspects ; Mortality
    ISSN: 1464-4096
    Source: Cengage Learning, Inc.
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  • 6
    Language: English
    In: BJU International, Sept, 2012, p.E222(6)
    Keywords: Comorbidity -- Health Aspects ; Mortality
    ISSN: 1464-4096
    Source: Cengage Learning, Inc.
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  • 7
    Language: English
    In: The Journal of Urology, April 2011, Vol.185(4), pp.e639-e639
    Keywords: Medicine
    ISSN: 0022-5347
    E-ISSN: 1527-3792
    Source: ScienceDirect Journals (Elsevier)
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  • 8
    In: BJU International, September 2012, Vol.110(6b), pp.E222-E227
    Description: Study Type - Prognosis (case series) Level of Evidence4 What's known on the subject? and What does the study add? The degree of comorbidity significantly affects the course of patients with bladder cancer undergoing radical cystectomy (RC). To our knowledge this is the first study comparing four different comorbidity indices in patients undergoing RC for urothelial carcinoma to assess the best clinical predictors for 90-day perioperative mortality. We concluded that the ASA score should be the method of choice, as it showed a predictive ability superior to that of ECOG and CCI, and is much easier to generate than the ACE-27. OBJECTIVE * To evaluate which of the following among the Adult Comorbidity Evaluation-27 (ACE-27), the Charlson Comorbidity Index (CCI), the Eastern Cooperative Oncology Group performance status (ECOG) and the American Society of Anesthesiologists (ASA) comorbidity scores correlate best with perioperative mortality after radical cystectomy (RC) for urothelial carcinoma (UC) of the bladder. PATIENTS AND METHODS * A study was carried out on 555 unselected consecutive patients without neoadjuvant chemotherapy who underwent RC for UC of the bladder from 2000 to 2010 at one of two institutions. * Patients' medical records were reviewed retrospectively. * We established a defined binary linear progression model based on clinical variables to predict perioperative mortality 〈90 days after RC (90PM). To this model we added, individually, the comorbidity indices ACE-27, CCI, ECOG, and ASA to assess their predictive capacity regarding 90PM. RESULTS * The overall 90PM was 7.9%. * Age (P= 0.01) and clinical distant metastatic tumour stage (P= 0.002) were independent predictors for 90PM in the multivariate analysis. * Each of the four investigated comorbidity indices was able to significantly increase the predictive capacity of the basic model: ECOG +13.5%, (odds ratio [OR]: 1.61, P= 0.036; area under the curve [AUC] 74.7), ASA Score +28.3% (OR: 2.19, P= 0.004; AUC 76.1), Charlson Index +12.3% (OR: 1.31, P= 0.047; AUC 73.8) and ACE-27 + 29.8% (OR: 1.72, P= 0.004; AUC 76.1). CONCLUSIONS * ASA and ACE-27 show a nearly identical clinical predictive value for perioperative mortality. Both scores could be considered for clinical practice. * With regard to ease of generation and availability, the ASA score can be regarded as the best instrument. [PUBLICATION ]
    Keywords: Comorbidity ; Cystectomy ; Ace‐27 ; Asa ; Urothelial Carcinoma ; Perioperative Mortality
    ISSN: 1464-4096
    E-ISSN: 1464-410X
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  • 9
    In: Medicine & Science in Sports & Exercise, 2001, Vol.33(10), pp.1765-1769
    Description: MAYER, F., D. AXMANN, T. HORSTMANN, F. MARTINI, J. FRITZ, and H. H. DICKHUTH. Reciprocal strength ratio in shoulder abduction/adduction in sports and daily living. Med. Sci. Sports Exerc., Vol. 33, No. 10, 2001, pp. 1765–1769. Purpose: Functionally, the shoulder is considered a ball joint, whereby high mobility is attended by low stability. Therefore, muscular balance is decisive for stability. Altered strength ratios are frequently described as “muscular dysbalances” and considered one of the causes of shoulder pathologies, whereby objective quantification is difficult. Methods: In order to quantify physiological muscle balance, the strength ratio of shoulder abduction/adduction (AB/AD) was determined in 166 untrained men (UM) concentrically at 60°·s (LIDO-Active). The influence on this norm of one-sided (25 high-performance (TPH), 18 leisure tennis players (TPL)) and two-sided athletic exercise (32 gymnasts (GY)), altered daily exercise (11 paraplegics with paralysis time 〈 4 months (PP), 11 paraplegics with paralysis time 〉 2 yr (PU)), and a combination of altered daily exercise and athletic activity (16 trained paraplegics (PT)) was examined (ANOVA, α = 0.05). Results: Determination of the AB/AD quotient in UM was 0.82. Shoulder stress in sports led to a decrease in quotients compared with UM because of a relatively increased torque in AD (P 〈 0.01). At the beginning of a paraplegia, the quotient of AB/AD is elevated (P 〈 0.05). This altered ratio decreases with duration of paralysis (PU) and athletic activity (PT). Conclusion: With increased shoulder stress, the altered strength ratios reflect specific requirements of the performance attained. However, the importance of muscular dysbalances for the onset of shoulder complaints must be considered more important than their influence on athletic performance capacity.
    Keywords: Activities of Daily Living–Physiology ; Adult–Physiology ; Analysis of Variance–Methods ; Humans–Physiology ; Male–Physiology ; Muscle Contraction–Physiology ; Muscle, Skeletal–Physiology ; Physical Education and Training–Physiology ; Pilot Projects–Physiology ; Reproducibility of Results–Physiology ; Shoulder Joint–Physiology ; Sports–Physiology ; Torque–Physiology ; Space Life Sciences;
    ISSN: 0195-9131
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  • 10
    Language: English
    In: PLoS ONE, 2010, Vol.5(7), p.e11481
    Description: Notch receptor signaling controls developmental cell fates in a cell-context dependent manner. Although Notch signaling directly regulates transcription via the RBP-J/CSL DNA binding protein, little is known about the target genes that are directly activated by Notch in the respective tissues. ; To analyze how Notch signaling mediates its context dependent function(s), we utilized a Tamoxifen-inducible system to activate Notch1 in murine embryonic stem cells at different stages of mesodermal differentiation and performed global transcriptional analyses. We find that the majority of genes regulated by Notch1 are unique for the cell type and vary widely dependent on other signals. We further show that Notch1 signaling regulates expression of genes playing key roles in cell differentiation, cell cycle control and apoptosis in a context dependent manner. In addition to the known Notch1 targets of the Hes and Hey families of transcriptional repressors, Notch1 activates the expression of regulatory transcription factors such as Sox9, Pax6, Runx1, Myf5 and Id proteins that are critically involved in lineage decisions in the absence of protein synthesis. ; We suggest that Notch signaling determines lineage decisions and expansion of stem cells by directly activating both key lineage specific transcription factors and their repressors (Id and Hes/Hey proteins) and propose a model by which Notch signaling regulates cell fate commitment and self renewal in dependence of the intrinsic and extrinsic cellular context.
    Keywords: Research Article ; Cell Biology -- Cell Signaling ; Cell Biology -- Developmental Molecular Mechanisms ; Cell Biology -- Gene Expression ; Developmental Biology -- Cell Differentiation ; Developmental Biology -- Molecular Development ; Developmental Biology -- Stem Cells ; Genetics And Genomics -- Gene Expression
    E-ISSN: 1932-6203
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