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The design of vacuum calibrators for the cooling of complex PVC profiles is central to the production of high quality extrudates. One important parameter governing cooling efficiency is the heat transfer coefficient at the interface between the stainless steel calibrator and the PVC extrudate, whose value is often taken as constant regardless of the extrusion velocity and the applied pressure vacuum. In this paper, a method is proposed to evaluate the variation of the heat transfer coefficient over the entire calibrator length. The idea is to use temperature measurements together with heat transfer simulation to derive a heat transfer correlation that can be used in practical design cases.

Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth semi-structured interviews conducted in 2006 with 26 senior tax executives from 15 Silicon Valley-based companies. We also draw on documentary evidence including the relevant 10K reports and take an interpretive approach to the analysis. Many of the performance measures referred to in prior literature were employed in the companies. There was no evidence to suggest the profit centre performance measurement model is being adopted by MNEs for their tax departments. Two distinct aspects particularly exercised the interviewees, that is, the effective tax rate (ETR) and post-tax versus pre-tax performance measurement. Many interviewees did not perceive the ETR as being an appropriate measure of performance, yet they recognised its importance internally and externally. Many companies worked on the basis that there is an ‘acceptable range’ of ETRs which won’t give rise to any unwanted questions. Most interviewees shared the view that a post-tax basis of measuring performance of business units might only serve to increase tax risks, preferring instead for the in-house tax executives to remain the exclusive tax knowledge experts. This study contributes to the diversification of tax research within accounting by demonstrating how qualitative work can provide unique insights. It enhances our understanding of how performance measurement of tax might influence the tax-planning behaviour of in-house tax executives and cautions against exclusive reliance on the ETR as a measure of the effect of tax planning.

Service learning is a pedagogical approach that primarily focuses upon achieving student learning outcomes through meaningful community engagement. While service-learning pedagogies provide “service” to community, the view of community partners from a deficit-oriented perspective can render service learning ineffective and, at worst, potentially harmful to the community served. This chapter presents a course that uses food as a civic lens through which to engage community, instructors, and students in CRITICAL-SERVICE-LEARNING where systemic inequities that contribute to community needs are focused upon, community partners are co-creators of course design, outcomes to student learning and community benefits are equitably considered, and collective knowledge and experience of stakeholders is valued.

Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.

There is a growing interest in applying continuous quality improvement (CQI) methodologies and tools to medical education contexts. One such tool, the “Are We Making Progress” questionnaire from the Malcolm Baldrige National Quality Award framework, adequately captures the dimensions critical for performance excellence and allows organizations to assess their performance and identify areas for improvement. Its results have been widely validated in business, education, and health care and might be applicable in medical education contexts. The measurement properties of the questionnaire data were analyzed using Rasch modeling to determine if validity evidence, based on Messick's framework, supports the interpretation of results in medical education contexts. Rasch modeling was performed since the questionnaire uses Likert-type scales whose estimates might not be amenable to parametric statistical analyses.

Leaders and teachers at 16 of the 17 Canadian medical schools were invited in 2015–2016 to complete the 40-item questionnaire. Data were analyzed using the ConQuest Rasch calibration program, rating scale model.

491 faculty members from 11 (69 percent) schools participated. A seven-dimensional, four-point response scale model better fit the data. Overall data fit to model requirements supported the use of person measures with parametric statistics. The structural, content, generalizability, and substantive validity evidence supported the interpretation of results in medical education contexts.

For the first time, the Baldrige questionnaire results were validated in medical education contexts. Medical education leaders are encouraged to serially use this questionnaire to measure progress on their school's CQI focus.

This chapter provides higher education faculty with a model that promotes equity and inclusion by engaging students in developing critical consciousness about their country’s social problems. This model has been developed and refined through research and practice at a private liberal arts university in Quito, Ecuador since 2011. It is a service-learning program where students work directly, for 80 hours, with a vulnerable human group while taking a course where the academic content includes topics, such as poverty, education, health, gender, and discrimination. With this experiential learning model, students have gone through a transformational process that has allowed them to question their mental schemes. This transformation has been documented with qualitative data. The impact of this model has been researched using both quantitative and qualitative measures of students’ civic attitudes and skills using a scale called the Civic Attitudes and Skills Questionnaire, which includes six factors: Civic Action, Interpersonal and Problem-Solving Skills, Political Awareness, Leadership Skills, Social Justice, and Diversity Attitudes. A significant impact of the course on students’ skills has been found on almost all factors in two studies conducted in recent years. This chapter describes the service-learning program in detail mentioning the research done.

The purpose of this chapter is to present a model to support a humanizing approach to international education that is sustainable and facilitates respectful service, scholarship and teaching. University faculty engage internationally through teaching, service and scholarship. All three require faculty to possess strong trusting connections to the international community in which they operate. Literature suggests that the impulse to initiate service learning and scholarship with communities foreign to the faculty too early can be detrimental. A deep relationship between the faculty and community built upon trust and mutual respect is the key to successful internationally situated service, teaching and scholarship. However, such relationships require time to develop and many universities cannot support faculty toward developing international relationships. The Deep Field School presents a way of blending teaching, service and scholarship in a way that supports the nurturing of long-term relationships. The Deep Field School is an internationally situated short-term faculty led study abroad that operates with a commitment toward the long term and closely adheres to the humanizing principle that learning is a process not an outcome. A deep field school operating in Peru is presented as a case study along with guidelines for development.