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This paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740.

This paper is an overview of a topic.

SFAS 109 establishes the financial accounting and reporting standards for the effects of federal, state and foreign income taxes.

The paper is a good discussion for non‐tax financial executives. It is a valuable read for anyone looking for an introductory paper on the subject.

The purpose of this paper is to introduce transfer pricing to a broader community of business leaders who might not be familiar with the importance of this concept. Transfer pricing is a term used to describe inter-company pricing arrangements relating to transactions between related business entities. These can include transfers of intellectual property, tangible goods, services, and loans or other financing transactions. Why is Transfer Pricing Important? The potential for US federal business tax reform and the rigorous pursuit of transfer pricing adjustments by foreign countries are among the top global tax concerns facing senior US tax professionals.

General viewpoint based upon years of consulting work on the topic.

The relevance and importance of transfer pricing is emphasized to a larger business community.

This is an excellent introduction to the topic of transfer pricing.

The paper is valuable in that it can be read and appreciated by a wide range of audiences.

Based on more than 2.7 million online reviews (ORs) collected with big data analytical techniques from Booking.com and TripAdvisor.com, this paper aims to explore if and to what extent environmental discourse embedded in ORs has an impact on electronic word-of-mouth (e-WOM) helpfulness across eight major destination cities in North America and Europe.

This study gathered, by means of Big Data techniques, 2.7 million ORs hosted on Booking.com and TripAdvisor, and covering hospitality services in eight different destinations cities in North America (New York City, Miami, Orlando and Las Vegas) and Europe (Barcelona, London, Paris and Rome) over the period 2017–2018. The ORs were analysed by means of ad hoc content analytic dictionaries to identify the presence and depth of the environmental discourse included in each OR. A negative binomial regression analysis was used to measure the impact of the presence/depth of online environmental discourse in ORs on e-WOM helpfulness.

The findings indicate that the environmental discourse presence and depth influence positively e-WOM helpfulness. More specifically those travelers who write explicitly about environmental topics in their ORs are more likely to produce ORs that are voted as helpful by other consumers.

Implications highlight that both hotel managers and platform developers/managers should become increasingly aware of the importance that customer attach to environmental practices and initiatives and therefore engage more assiduously in environmental initiatives, if their objective is to improve online review helpfulness for other customers reading the focal reviews. Future studies might include more destinations and other operationalizations of environmental discourse.

This study constitutes the first attempt to capture how the presence and depth of hospitality services consumers’ environmental discourse influence e-WOM helpfulness on multiple digital platforms, by means of a big data analysis on a large sample of online reviews across multiple countries and destinations. As such it makes a relevant contribution to the area at the intersection between big data analytics, e-WOM and sustainable tourism research.

This paper proposes that if a political system is more like to facilitate a unified government, to establish a strong executive body and to respond to the needs of the majority, financial reforms are more likely to emerge from the policymaking process and produce positive results. On the contrary, political systems that discourage those governing features are less likely to produce reforms. This chapter compares financial reform processes in China, Taiwan and New Zealand. All of them performed low level of financial reforms in the early 1980s but resulted in different situations later. In the mid-2000s, New Zealand heralded the most efficient and stable financial system; while Taiwan lagged behind and China performed the worst. Evidence showed that China’s authoritarian system may be the most superior in forming a unified government with a strong executive, but the policy priority often responds more to the interests of a small group of power elites; therefore the result of financial reform can be limited. Taiwan’s presidential system can produce greater financial reform when the ruling party controls both executive and legislative bodies, but legislative obstructions may occur under a divided government. New Zealand's Westminster system produces the most effective and efficient financial reform due to its unified government and a strong executive branch with consistent and stable supports from the New Zealand Parliament.

The world is facing unprecedented potential disaster with the impending climate crisis. Research within social studies education surrounding the integration of ecological issues, while still on the fringes, has seen a recent surge. This is a review of practitioner-oriented research published in the last ten years on teaching these issues in social studies classes.

This study reviews practitioner-oriented articles on teaching ecological issues in social studies classes. The author searched databases and did a manual review using specific search terms. The author’s first level of analysis was to analyze the year of publication, whether the article was (co) written by a practicing teacher and whether the article featured a lesson plan/resources. The author then analyzed the content/focus of each article.

In total, ten articles were (co)written by a practicing teacher, 23 articles included lesson plans and the article themes could fall into one of six themes (water issues, pollution, climate change, climate activism, sustainability and economic growth and ecological citizenship/ethics).

The author was unable to review one year of articles from the Ohio Social Studies Review due to the COVID-19 pandemic and only having remote institutional access to library materials.

In reviewing the practitioner-oriented articles, the author hopes to not only strengthen the curricular justifications for teaching these issues in social studies classes but also show what research has been done and provide critiques and show what could be done in the future.

The role of a national sport organization (NSO) is prominent when a country hosts a mega-sporting event since the organization is responsible for athlete preparation and coordinating with other organizations to ensure successful hosting. This research examines the impact of hosting a mega-sporting event on the professionalization of an NSO and its consequences on the sport, using the case of the Korea Ice Hockey Association (KIHA).

The study utilizes a qualitative single-case study approach grounded in an interpretivist perspective. Data for this study included semi-structured interviews with key individuals (n = 16) and archival materials.

The findings indicate that hosting a mega-sporting event was a strong catalyst for the professionalization of the KIHA. KIHA underwent changes in its organizational structures and processes, human resources and interorganizational linkages, all of which contributed to significant transformations in the sport during the event preparation period.

The study elucidates how hosting can lead to increased professionalization and its subsequent impact on the sport. However, the current case demonstrates that the KIHA overlooked certain impacts of professionalization (e.g. internal conflicts and neglected parts of the sport) that should be enacted in order to further the sport’s development. Therefore, NSOs and event stakeholders must carefully assess their sport’s environment and attributes.

This chapter examines the origins and institutionalization of sport sociology in Germany and Switzerland and provides an overview of the current state of research. It shows how academic chairs and research committees were established and how the first textbooks, anthologies, and journals appeared from the 1970s onwards. The institutionalization process of German-speaking sport sociology proceeded parallel to the establishment of sport science. With regard to its theoretical and empirical basis, German-speaking sport sociology is rooted in theories and concepts of general sociology. Studies using a system theory perspective, conceptualizing sport as a societal sub-system and examining its linkage with and dependence on economy, media, or politics are particularly common in the German-speaking region. In addition, actor theoretic perspectives are very popular, and French sociologists such as Bourdieu and Foucault have had a marked influence on German-speaking sport sociology. A large number of sport sociology studies are concerned with the changes in leisure and elite sports. In this context, the emergence of new trends in risk sports as well as the fitness boom and its implications on body perception are of special interest. Further areas of research refer to sport participation and the impact of social inequality, particularly with respect to gender differences and social integration. Finally, organization research focusing on change at the level of sport associations and clubs has a long tradition. Major challenges for the future of German-speaking sport sociology include its internationalization and an enhanced international linkage in order to improve the visibility of research results.

Given the increasing demands placed on a sport event workforce in servicing the needs of spectators, to attract and recruit volunteers to the industry, it is important for sport event managers to know what is driving how much time volunteers allocate to an event. The purpose of this paper is to investigate the individual and macro-level factors influencing the allocation of time to volunteer at sport events.

Survey data were collected from volunteers at 25 sport events (n=2,303). Multi-level modelling was used to identify common effects controlling for event differences.

Male gender significantly influences time allocated to an event at the individual level. At the macro-level, the number of local inhabitants has a significant negative effect whereas the status of an international event and duration contribute positively to time allocation.

The results provide clear evidence that macro-level variables can stimulate interest in event volunteering opportunities.

This paper uses a multi-level approach to assess the influence of micro- and macro-level variables on time allocation by sport event volunteers. Using this approach, event heterogeneity can be controlled.