Maurorainis Blog

Archive for the ‘Uncategorized’ Category

Simply Means

Tuesday, June 8th, 2010

State car number-plates declare’ New South Wales- The Premier State’. In one sense it simply means ‘ The First State’ but in another it means ‘The Best State’- the state whose capital city is regarded as one of the most beautiful cities in the world. The truth is that, while Sydney remains the oldest and largest city in Australia, the state continues to enjoy its ‘premier’ position. It is, by any definition, a remarkable city. Starting over 200 years ago as a penal colony at the end of the earth, it has dragged itself up by the bootstraps. The beauty of its setting and the mildness of its climate make it a near-perfect place to live.

The beauty of New South Wales extends beyond simply having Sydney as its capital. Although it takes up only 10% of Australia it has a diversity of landform, climate and vegetation which is richer and more complex than any other state, with tropical rainforests in the north, Alpine ski slopes in the south, seemingly endless beaches on the east coast and deserts in the west.

Human Body

Saturday, May 22nd, 2010

The brain is the most complex organ in the human body, but for years, available technology greatly limited scientists interpretation technology greatly limited scientist interpretation of how the billions or neutrons act in concert to create complex behaviors. Recent advances in neuronal recording technology, however, along with the invention of the pentium processor based computer capable of digitizing the data at an a much higher rate than ever before, have enabled brain research to progress at an increasingly rapid pace.

By implanting up to fifty elecrodes, which recorded activity from neutrons in three different brain regions simultaneously, the study was one of the first to compare entie populations of neutrons from multiple areas of the primate brain. As the monkeys performed different visual search tasks, the researches compared the activity of neurons in the parietal and frontal corties. They found that in search trials where the item the monkeys were looking for was extremely obvious so called bottom up processing the parietal cortex reacted first, followed by the frontal cortex. In contrast, when the monkey  must actively search for the target so called top down processing the signal flowed in the opposite direction.

Market-Based Transfer Prices

Monday, October 12th, 2009

To eliminate the problems of defining “cost” some companies simply use a market price approach to setting transfer prices. Market price is believed to be an objective, arm’s-lenght measure of value that simulates the selling price that would be offered and paid if the subunits were independent, autonomous companies. If a selling division is operating efficiently relative to its competition, it should be able to show a profit when transferring products of services at market prices. Similarly, an efficiently operating buying division should not be troubled by a market based transfer price because that is what would have to be paid for the goods or services if the alternative of buying internally did not exist.

Several problems may, however, exist with the use of market prices for intra companies transfers. First, transfers can involve products having no exact counterpart in the external market. Second, market price is not entirely appropriate because internal sales can provide cost savings by reducing bad debts and/or packaging, advertising, or delivery expenditures. Third, if the external market is experiencing a temporary reduction in demand for the product.