Pleistocene Water Crossings and Adaptive Flexibility Within the Homo Genus

Pleistocene water crossings, long thought to be an innovation of Homo sapiens, may extend beyond our species to encompass Middle and Early Pleistocene Homo. However, it remains unclear how water crossings differed among hominin populations, the extent to which Homo sapiens are uniquely flexible in these adaptive behaviors, and how the tempo and scale of water crossings played out in different regions. I apply the adaptive flexibility hypothesis, derived from cognitive ecology, to model the global data and address these questions. Water-crossing behaviors appear to have emerged among different regional hominin populations in similar ecologies, initially representing nonstrategic range expansion. However, an increasing readiness to form connections with novel environments allowed some H. sapiens populations to eventually push water crossings to new extremes, moving out of sight of land, making return crossings to maintain social ties and build viable founder populations, and dramatically shifting subsistence and lithic provisioning strategies to meet the challenges of variable ecological settings.

     

Canada and the United States—Trading Partners and Transfer Pricing Opponents?

Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.     

Global Patterns in Island Colonization during the Holocene

Journal of World Prehistory - Analysis of the spatial and temporal structure of global island colonization allows us to frame the extent of insular human cultural diversity, model the impact of...