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🔗 United States 🔗 Companies 🔗 Taxation

Companies of the United States with untaxed profits deals with those U.S. companies whose offshore subsidiaries earn profits which are retained in foreign countries to defer paying U.S. corporate tax. The profits of United States corporations are subject to a federal corporate tax rate of 21%. In principle, the tax is payable on all profits of corporations, whether earned domestically or abroad. However, overseas subsidiaries of U.S. corporations are entitled to a tax deferral of profits on active income until repatriated to the U.S., and are regarded as untaxed. When repatriated, the corporations are entitled to a foreign tax credit for taxes (if any) paid in foreign countries.

Retaining such profits offshore may be regarded as a tax strategy. Many corporations have accumulated substantial untaxed profits offshore, especially in countries with low corporate tax rates. In recent years it has been estimated that untaxed profits range from US$1.6 to $2.1 trillion. The Wall Street Journal noted that the "[u]ntaxed foreign earnings are part of a contentious debate over U.S. fiscal policy and tax code." The profits earned abroad and retained there are subject to a foreign exchange risk, besides other financial risks.

The downside of a strategy of retaining profits offshore is that corporations may want or need to pay dividends to shareholders, or to make investments in the United States, besides other reasons. The alternative may be to borrow funds in the U.S., or access the funds retained offshore in the form of inter-company loans.

The Tax Cuts and Jobs Act of 2017 (TCJA) imposed a one time tax on these offshore profits at 8% (non-cash) and 15.5% (cash) respectively. The Act also includes a provision that taxes all foreign profits in the US in the year they are earned ending the ability of US companies to defer paying US tax on unrepatriated earnings.

🔗 Lists 🔗 Geography 🔗 Rivers

This article lists rivers by their average discharge measured in descending order of their water flow rate. Here, only those rivers whose discharge is more than 2,000 m³/s (71,000 cu ft/s) are shown, as this list does not include rivers with a water flow rate of less than 2,000 m³/s (71,000 cu ft/s). It can be thought of as a list of the biggest rivers on earth, measured by a specific metric.

For context, the volume of an Olympic-size swimming pool is 2,500 m³. The average flow rate at the mouth of the Amazon is sufficient to fill more than 83 such pools each second. The average flow of all the rivers in this list adds up to 1,192,134 m³/s.

🔗 Medicine 🔗 Neuroscience

Pain in babies, and whether babies feel pain, has been a large subject of debate within the medical profession for centuries. Prior to the late nineteenth century it was generally considered that babies hurt more easily than adults. It was only in the last quarter of the 20th century that scientific techniques finally established babies definitely do experience pain – probably more than adults – and developed reliable means of assessing and of treating it. As recently as 1999, it was commonly stated that babies could not feel pain until they were a year old, but today it is believed newborns and likely even fetuses beyond a certain age can experience pain.

🔗 Psychology

The surprisingly popular answer is a wisdom of the crowd technique that taps into the expert minority opinion within a crowd. For a given question, a group is asked both "What do you think the right answer is?" and "What do you think the popular answer will be?" The answer that maximizes the average difference between the "right" answer and the "popular" answer is the "surprisingly popular" answer.

🔗 Computing 🔗 Telecommunications 🔗 Lists 🔗 Computing/Networking

This is a list of interface bit rates, is a measure of information transfer rates, or digital bandwidth capacity, at which digital interfaces in a computer or network can communicate over various kinds of buses and channels. The distinction can be arbitrary between a computer bus, often closer in space, and larger telecommunications networks. Many device interfaces or protocols (e.g., SATA, USB, SAS, PCIe) are used both inside many-device boxes, such as a PC, and one-device-boxes, such as a hard drive enclosure. Accordingly, this page lists both the internal ribbon and external communications cable standards together in one sortable table.

🔗 Biography 🔗 Australia 🔗 Biography/politics and government 🔗 Biography/sports and games 🔗 Christianity 🔗 Boxing 🔗 Australia/Australian rules football

Sir Douglas Ralph Nicholls, (9 December 1906 – 4 June 1988) was a prominent Aboriginal Australian from the Yorta Yorta people. He was a professional athlete, Churches of Christ pastor and church planter, ceremonial officer and a pioneering campaigner for reconciliation.

Nicholls was the first Aboriginal Australian to be knighted when he was appointed Knight Bachelor in 1972 (he was subsequently appointed a Knight Commander of the Royal Victorian Order in 1977). He was also the first — and to date the only — Indigenous Australian to be appointed to vice-regal office, serving as Governor of South Australia from 1 December 1976 until his resignation on 30 April 1977 due to poor health.

🔗 Mathematics

Zero is an even number. In other words, its parity—the quality of an integer being even or odd—is even. This can be easily verified based on the definition of "even": it is an integer multiple of 2, specifically 0 × 2. As a result, zero shares all the properties that characterize even numbers: for example, 0 is neighbored on both sides by odd numbers, any decimal integer has the same parity as its last digit—so, since 10 is even 0 will be even, and if y is even then y + x has the same parity as x—and x and 0 + x always have the same parity.

Zero also fits into the patterns formed by other even numbers. The parity rules of arithmetic, such as even − even = even, require 0 to be even. Zero is the additive identity element of the group of even integers, and it is the starting case from which other even natural numbers are recursively defined. Applications of this recursion from graph theory to computational geometry rely on zero being even. Not only is 0 divisible by 2, it is divisible by every power of 2, which is relevant to the binary numeral system used by computers. In this sense, 0 is the "most even" number of all.

Among the general public, the parity of zero can be a source of confusion. In reaction time experiments, most people are slower to identify 0 as even than 2, 4, 6, or 8. Some students of mathematics—and some teachers—think that zero is odd, or both even and odd, or neither. Researchers in mathematics education propose that these misconceptions can become learning opportunities. Studying equalities like 0 × 2 = 0 can address students' doubts about calling 0 a number and using it in arithmetic. Class discussions can lead students to appreciate the basic principles of mathematical reasoning, such as the importance of definitions. Evaluating the parity of this exceptional number is an early example of a pervasive theme in mathematics: the abstraction of a familiar concept to an unfamiliar setting.

🔗 Disability 🔗 Deaf

Tadoma is a method of communication used by deafblind individuals, in which the deafblind person places their little finger on the speaker's lips and their fingers along the jawline. The middle three fingers often fall along the speaker's cheeks with the little finger picking up the vibrations of the speaker's throat. It is sometimes referred to as tactile lipreading, as the deafblind person feels the movement of the lips, as well as vibrations of the vocal cords, puffing of the cheeks and the warm air produced by nasal sounds such as 'N' and 'M'. There are variations in the hand positioning, and it is a method sometimes used by people to support their remaining hearing.

In some cases, especially if the speaker knows sign language, the deaf-blind person may use the Tadoma method with one hand, to feel the speaker's face, and, at the same time, the deaf-blind person may use their other hand to feel the speaker sign the same words. In this way, the two methods reinforce each other, giving the deaf-blind person a better chance of understanding what the speaker is trying to communicate.

In addition, the Tadoma method can provide the deaf-blind person with a closer connection with speech than they might otherwise have had. This can, in turn, help them to retain speech skills that they developed before going deaf, and in special cases, to learn how to speak brand new words.

It is a difficult method to learn and use, and is rarely used nowadays. However, a small number of deafblind people successfully use Tadoma in everyday communication.

🔗 Biography 🔗 Biography/science and academia 🔗 University of Pennsylvania

George Harry Heilmeier (May 22, 1936 – April 21, 2014) was an American engineer, manager, and a pioneering contributor to liquid crystal displays (LCDs), for which he was inducted into the National Inventors Hall of Fame. Heilmeier's work is an IEEE Milestone.

🔗 United States 🔗 Skepticism 🔗 United States/Washington - Seattle 🔗 United States/Washington

The Seattle windshield pitting epidemic is a phenomenon which affected Bellingham, Seattle, and other communities of Washington state in April, 1954; it is considered an example of a mass delusion. It was characterized by widespread observation of previously unnoticed windshield holes, pits and dings, leading residents to believe that a common causative agent was at work. It was originally thought to be the work of vandals but the rate of pitting was so great that residents began to attribute it to everything from sand flea eggs to nuclear bomb testing.

Originating in Bellingham in March, police initially believed the work to be vandals using BB guns. However the pitting was soon observed in the nearby towns of Sedro Woolley and Mount Vernon and by mid-April, appeared to have spread to the town of Anacortes on Fidalgo Island.

Within a week, the news and the so-called "pitting epidemic" had reached metropolitan Seattle. As the newspapers began to feature the story, more and more reports of pitting were called in. Motorists began stopping police cars to report damage. Car lots and parking garages reported particularly severe attacks.

Several hypotheses for the widespread damage were postulated:

• Some thought that a new million-watt radio transmitter at nearby Jim Creek Naval Radio Station was producing waves that caused physical oscillations in glass;
• Some believed it to be the work of cosmic rays;
• Some reported seeing glass bubbles form right before their eyes, believing it to be the work of sand fleas.

By April 15, close to 3,000 windshields had been reported as affected. Mayor Allan Pomeroy contacted Washington Governor Arthur B. Langlie, then President Dwight D. Eisenhower asking for assistance.

Finally, Sergeant Max Allison of the Seattle police crime laboratory stated that the pitting reports consisted of "5 per cent hoodlum-ism, and 95 per cent public hysteria." By April 17, the pitting suddenly stopped.

The "Seattle Windshield Pitting Epidemic" as it is called has become a textbook case of collective delusion (not "mass hysteria" as reported). Although natural windshield pitting had been going on for some time, it was only when the media called public attention to it that people actually looked at their windshields and saw damage they had never noticed before.