Jefferson a man so fond of enumeration that he once wrote to a friend that he had "ten and one-half grandchildren, and two and three-fourths great-grandchildren", and that "these fractions will ere long become units"—criticised them for being unclear about how this "apportionment" was to be carried out.
The official website includes an interactive graphic (accessible by clicking the thumbnail image to the right) showing how population levels, population density and the resulting apportionment of seats in the House of Representatives have changed over the past 100 years.
Whether or not this apportionment of profits complies with transfer-pricing rules, it is "not consistent with a commonsense understanding of where the locus of Microsoft's economic activity…is occurring," said Mr Shay.
The "arm's length" rules on these transfers are in desperate need of an overhaul, though the OECD rejects the idea of replacing them with a brand new approach, such as "formulary apportionment", advocated by some NGOs (it would allocate profits according to a formula based on the location of sales, employees or other such metrics).Thinking has come a long way in a short time.
The redistricting ruling may well have more political fallout than House apportionment: the redrawing of congressional districts takes place in every state, whereas only a handful of seats are at risk from the juggling of total state populations that takes place in the House.In this section Count 'em, every one Steve Forbes and his victims The trouble with mergers Haven't I met you before?
Such rich pickings mean that censuses are well worth fighting over.Although Jefferson ensured the American states could not squabble about the formula used for apportionment, he could not have predicted the partisan rows about how to deal with undercounting.
A SEASON of good cheer in much of the world, late December saw a typically harsh apportionment of justice by China's legal system, and a typically rigid display of governmental indifference to foreign opinion.
The three nationalist parties, one representing each of the main communities, are almost states unto themselves: they still win most of the elections, control most of the media and dole out most of the patronage.Whereas Dayton depends on the precise apportionment of power and responsibility, the essence of these parties is to smudge distinctions.
Mr Kennedy's approach is to examine various themes peacekeeping, economic development, security and so on leaning over backwards in his apportionment of criticism (loads of it) and praise (much less).
"Simplicity and clarity" is the guiding principle, says Paul Deighton of the London Organising Committee of the Olympic and Paralympic Games.Such an inflexible apportionment of jobs, rather like an old-fashioned assembly line, flouts modern management techniques where team members typically float between roles.
Whether or not this apportionment complies with transfer-pricing rules, it is "not consistent with a commonsense understanding of where the locus of Microsoft's economic activity…is occurring," said Stephen Shay of Harvard Law School. Asecond case study concerned lightly taxed foreign profits brought home by Hewlett-Packard.
