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Transfer pricing, although a relatively new area, is now a large and complex subject. In large diversified and integrated companies, the necessity to identify separate “profit centres” generates “internal” prices or transfer prices from one subsidiary to another, from one product line to another or even from one function to another. As the movements of funds generated by these transfer prices remain strictly within the company books, and therefore do not generate any profit for the whole enterprise, it appears that the mechanism of setting the level of transfer prices is purely an artificial accounting technique which should not deserve too much management time and should not influence real business decisions. An enormous amount of internal time is, however, spent by the management of most large companies in discussing and negotiating transfer prices. This seems to be a waste of time and effort but is a logical consequence of the definition of separate profit centres. The primary objective of the company should be to maximise overall profit, which means the addition of the financial results of each profit centre, and therefore the transfer price system should be designed to reach that objective.

Theories of inter‐divisional transfer pricing are not easily put into practice — some helpful suggestions are offered.

Examines pricing of goods in multinational ownership when transferred between countries. Reveals that the price set at this point is important in that it can be used for calculating duties and taxes, which in turn concerns the accounts of both the marketing and manufacturing firms.

Considers how the marginal‐cost approach can be harmonized with other transfer price systems while recognizing the complexities of international trade and at the same time meeting typical corporate objectives. Suggests that international transfer pricing is subject to more influences than domestic transfer pricing, but that it is possible to accommodate these and maximize overall profit and evaluate foreign subsidiaries.

This paper explores diverse practices of the giving and demanding of democratic accountability within a case of conflict around deep-sea petroleum exploration in Aotearoa New Zealand. These practices include submissions and consultations, partnership between Indigenous Peoples and a settler-colonial government and dissensus. These are theorised through the political thought of Jacques Rancière.

A single case study approach is employed that seeks to particularise and draws on interview, documentary and media materials.

By examining a case of conflict, the authors find that as opportunities for participation in democratic accountability processes are eroded, political dissensus emerges to demand parts in the accountability process. Dissensus creates counter forums within a wider understanding of democratic accountability. In this case, individuals and organisations move between police (where hierarchy counts those with a part) and politics (exercised when this hierarchy is disrupted by dissensus) to demand parts as police logics become more and less democratic. These parts are then utilised towards particular interests, but in this case to also create additional parts for those with none.

This study privileges demands for accountability through dissensus as fundamental to democratic accountability, rather than just account giving and receiving. That is, who is or who is not included – who has a stake or a part – is crucial in a broader understanding of democratic accountability. This provides democratic accountability with a radical potential for creating change. The study also advances thinking on democratic accountability by drawing from Indigenous perspectives and experiences in a settler-colonial context.

The Presidential Address to the Liverpool Engineering Society by Mr. Farthing (the salient points of which are reproduced in this issue) has particular bearing upon lubrication and especially on young lubrication engineers. Mr. Farthing stressed the very wide field open to young engineers and the difficulties associated with training in order to cover as wide a field as may be necessary. It is usually so important to gain a wide knowledge before one can specialise and this is certainly the case with lubrication engineers. One cannot begin to fully appreciate the intricacies of a lubrication system with all its accessory components lubricating and guarding, for example, a large motive power plant or rolling mill, until one has more than a mere working knowledge of the plant itself, the duties it must perform, how it performs them and the snags that arise which might be overcome by correct lubrication. In view of the fact that lubrication systems are just as important in a textile mill as in a power station or a large brick works, the almost impossible‐to‐achieve‐range of knowledge that would simplify the work of a lubrication engineer is very obvious. Fortunately, lubricating principles apply to most cases and knowing how to apply one's knowledge from basic principles is the key to success in this difficult profession.

The purpose of this paper is to examine how Harry Messel, Harold Wyndham, L.C. Robson and Robert Menzies were instrumental in bringing about substantial change in science curriculum and infrastructure reform in NSW schools.

The paper relies on substantial archival research including materials never before examined or used by historians of education history. The paper is divided into sections, the first uses teacher surveys and identifies problems with science teaching in 1958, a key year in education history and each section after that looks at the contribution of Wyndham, Messel, Robson and Menzies in driving a new direction for science education.

The research found that Wyndham, Messel, Robson and Menzies each contributed a new dimension to the reform of science education in Australia. Their individual contributions were substantial, inter-related and interlocking but quite different. The paper argues that it is not adequate to look at science education reform purely as a means to introduce State Aid, rather science education reform was advocated as a means to ensure students had a scientific literacy going forward into a technologically driven future.

The research strikes a path through a vast primary source record to outline how individuals and science teachers more generally believed in science education reform as a mechanism to ensure students were better placed to enter a post-Sputnik world. As a result, known arguments around State Aid are only part of the story and not the main focus of the research. The aim is to supplement that knowledge by looking more at a broader picture for science reform for its own sake.

This paper takes an original approach to the history of curriculum change by providing a broader context for the State Aid debate, that is, by focussing on individual contributions to science education reform for its own sake and because science education was deemed necessary for student literacy in the future. At the same time it uses archival material never before accessed or used to tease out this history. The teachers’ surveys provide a unique insight into conditions for science teachers in the late 1950s. This material has not been accessed before and it provides a context upon which to superimpose the impact of the contributions of Wyndham, Messel, Robson and Menzies.

Purpose – This chapter explores various approaches to historical methods as they relate to sport and physical culture research.

Design/methodology/approach – The chapter discusses various paradigmatic approaches to historical methods (reconstructionist, constructionist and deconstructionist) and takes up current debates related to archives, newspapers, photographs and oral history as they relate to the method. Drawing on these discussions, I outline various approaches to designing a sport and physical culture project using historical methods, focusing on my work on women's industrial sport in the 1920s and early 1930s.

Findings – I discuss how data evolved from the method and how I made choices about the inclusion and exclusion of materials. The chapter concludes that historical methods are tedious, complex and messy but also exciting and insightful ways to do research. I also conclude by encouraging the researcher to be reflexive and aware of one's ‘positionality’ as a researcher and embrace the historical process.

Originality/value – The chapter is original work. It is not so much a prescriptive ‘how-to’ guide for historical research, but it works to take up current debates in historical methods. It also endeavours to engage students and scholars alike as they consider their research projects and the potential value of historical methods.

This study aims to develop an original conceptual framework to guide research into knowledge transmission between professional external knowledge providers and their business clientele. As such, the framework aims to bridge a gap between theory and practice by explicating the processes which affect knowledge transmission and the conversion of knowledge for business application (i.e. knowledge transference).

Key concepts from disciplines of knowledge management, information management, communications, services marketing and business advice are reviewed and integrated into the development of this framework. Underpinned by a critical realist philosophical lens, it provides a robust research guide for examining business advisor knowledge actions in a changing open environment.

This study identifies that the process of knowledge transmission from a source external to a business is more complex than internal knowledge sharing. It addresses this complexity through a knowledge transmission framework, in a research design that is applicable to any methodological paradigm. Real-world application is identified in its applicability for evaluating mechanisms to facilitate knowledge transmission practices of external advisors to small business in regionally isolated communities.

The critical realist research methodology allows for causality in knowledge transmission to emerge; however, no assertion is made that the conceptual framework developed needs any particular philosophical paradigm for its application. Instead, what is asserted is that the research framework developed in this paper is specifically suited to the characteristics of external knowledge providers, their tacit knowledge and the businesses they service.

This study reconceptualises various theoretical perspectives and develops a sequential process for addressing a research lacuna by specifically examining the processes (or connections) between external business advisor’s knowledge and their advisory actions. With these processes clearly established, the role of external knowledge providers, as knowledge transmitters, deepens the understanding of knowledge transference that up until now has focused typically on internal organisation aspects.