In 2002, the European Commission recommended that member countries use formula apportionment procedures to tax multinational companies. This departure from the standard separate accounting (transfer pricing) approach is an attempt to reduce the costs and distortions associated with auditing transfer prices. Unfortunately, apportionment formulas create their own economic distortions and, contrar...

This paper explores the measurement, apportionment and representation of widespread energy monitoring. We explicate the accountability to users of the data collected by this type of monitoring when it is presented to them as a single daylong picture. We developed a technology probe that combines energy measurement from the home, workplace and the journeys that connect these spaces. Through depl...

In this paper we analyze the consequences of the fairness recommendation of the Venice Commission in allocating voting districts among larger administrative regions. This recommendation requires the size of any constituency not to differ from the average constituency size by more than a fixed limit. We show that this minimum difference constraint, while attractive per definition, is not compati...

Computing a biproportional apportionment that satisfies some given properties may require a high degree of mathematical expertise, that very few voters can share. It seems therefore that the voters have to accept the electoral outcome without any possibility of checking the validity of the stated properties. However, it is possible in some cases to attach to the computed apportionment a certifi...

OBJECTIVE Posttraumatic cerebral infarction (CI) is a well-known complication of traumatic brain injury (TBI). However, the causation and apportionment of trauma in patients with CI after TBI is not easy. There is a scoring method, so-called trauma apportionment score (TAS) for CI, consisted with the age, the interval, and the severity of the TBI. We evaluated the reliability of this score. M...

Nuclear power plants are always operated under the guidelines stipulated by the regulatory body. These guidelines basically contain the technical specifications of the specific power plant and provide the knowledge of the discharge limit of the radioactive effluent into the environment through atmospheric and aquatic route. However, operational constraints sometimes may violate the technical sp...

In face-to-face communication, eye gaze is known to play various roles such as managing the attention of interlocutors, expressing intimacy, exercising social control, highlighting particular speech content, and coordinating floor apportionment. For second language (L2) communication, one's perception of eye gaze is expected to have more importance than for native language (L1) because eye gaze...

The optimum resource apportionment standpoint is studied for non-real-time users CDMA (code division multiple access) overturn link. A resource apportionment standpoint of concern includes channel coding, out strectching gain control and power allocation under the conventional receive operation. The restriction in the optimization include peak transmit power of the mobile station, total receive...

Redistricting is a necessary and important process in any democratic society. Modern tools used by legislatures for apportionment of districts are heavily outdated and rely on archaic algorithms. Most use manual redrawing of lines, while others use simulators that simply switch neighborhoods between districts at random until constraints are met. In this document, I outline an attempt to provide...