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The past several years have been difficult ones for many U.S. corporations. They have had to accommodate unfamiliar technologies, defend their home markets against heightened foreign competition and, in many cases, reexamine fundamental assumptions on what markets they are in and who their chief competitors are. More than a few managements were caught off guard by this barrage of new challenges—especially coming as it did at a time when business was focusing its attention on regulatory pressures and a prolonged economic downturn.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

While it has long been established that social factors, such as housing, transportation, and income, influence health and health care outcomes, over the last decade, attention to this topic has grown dramatically. Reforms that promote high-quality care as well as responsibility for total cost of care have shifted focus among health care providers toward upstream determinants of health care outcomes. As a result, there has been a proliferation of activity focused on integrating and aligning social and medical care, many of which depend critically on cross-sector alliances. Despite considerable activity in this area, cross-sector alliances in health care remain largely undertheorized. Both literatures stand to gain from more attention to carefully knitting together the theoretical and management literature on alliances with the empirical, health policy and health services literature on cross-sector alliances in health care. In this chapter, we lay out what exists in the current scientific literature as well as a framework for considering much needed work in this area. We organize the literature and our commentary around the lifecycle of alliances: alliance formation, including factors prompting alliance formation, partner selection, and alliance goals; alliance maturity, including the work of these cross-sector alliances, governance, finance and contracts, staffing structure, and rewards; and critical crossroads, including alliance timelines, definitions of success, and dissolution. We also lay out critical areas for future inquiry, including better theorizing on cross-sector alliances, developing typologies of these cross-sector health care alliances, and the role of policy in cross-sector alliances.

There are many differences in how authorities handle the dead during mass death incidents involving disasters and pandemics. These differences would suggest that planning for a disaster death and planning for a pandemic death should be done separately. This may be true to some extent, however, there are many similarities between the two that this article will seeks to examine. The main objective of this study is to show that planning for both disasters and pandemics should either be done by a single entity that coordinates both types of responses, or by agencies that communicate closely and frequently.

This study compared mass death incidents predominantly within the Canadian historical record, including disasters and pandemics. It took a specific look at the influenza pandemic of 1918 in North America and how the dead were handled.

Both disasters and pandemics offer unique challenges in handling the dead and documenting the incident. In a pandemic the cause of death is usually clear, while in a disaster it is not always understood. However, the similarities they hold in common must not be overlooked. They will involve immense and complicated amounts of paperwork, cause a shortage of supplies (be it medical, food or otherwise) and create the need for assistance.

The research finds that though disasters and pandemics are often handled differently by the various agencies involved, they should be treated alike and dealt with in the same manner.

In this chapter, we examine the current research on how technology is applied to benefit students with emotional and/or behavioral disorders (EBD). First, we describe the iterative yet unpredictable nature of technological innovation to suggest that incremental successes are qualified by the creation of often unforeseen consequences. We then identify commonly used nonelectronic technologies in education to emphasize that the hoped-for advances in electronic technology have failed to deliver on their decades-old promise of educational revolution. We continue with our review of the literature on empirical studies examining how technology is used to support students with EBD. These findings indicate that the research design primarily employed in this field is single-subject. Examples of specific findings include web-based graphic organizers for student writing, virtual self-modeling for targeting student behaviors, and virtual coaching for teachers of students with EBD. We conclude by reviewing how leaders in the field of special education predict the field will change in the future. Overall, with an increased emphasis on research accessibility and practitioner-validated knowledge, and advances in neuroscience and artificial technologies, practitioners may hold a more central role to the creation and dissemination of knowledge.

Understanding and predicting the emergence of venture initiation entails research to explore the antecedents of entrepreneurial intention (EI) and behavior. This book chapter aims to provide an overview on the role of exogenous factors (entrepreneurship education), contextual and environmental factors (perceived entrepreneurial motivators and barriers) in developing EIs and behavior among the university graduates. It also highlights the different strands of opinion and research on the role that formal entrepreneurship programs may (or may not) play in developing EI and action. This book chapter further provides some developments on the factors mentioned above among the different Asian countries while using Global Entrepreneurship Monitor (GEM). Since 1999 GEM reports have been a key source of comparable data across a large variety of countries on attitudes toward entrepreneurship, start-up, established business activities, and aspirations of entrepreneurs for their businesses.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

This paper aims to reveal the marshalling of an emotion – loneliness – over time for the construction of relationships between advertisers and consumers between 1909 and 1934, paying attention to the shifting contexts in which these relationships were built, maintained and extended. It also draws attention to the ways in which advertising and marketing work in society, and advances the understanding of the development of consumer culture in Australia.

The paper uses textual analysis of letters from readers and editorial content published in the magazine over a 25-year period, supplemented by material from newspapers and memoirs.

The paper reveals how a women’s magazine marshalled the loneliness of Australian women, especially rural Australian women, to attach them to the magazine and its advertisers. Over 25 years, the magazine editors built a reservoir of trust between readers and the magazine. When the economy turned, this reservoir could be drawn upon to maintain reader attachment and maximise sales.

This paper examines the use of emotion in just one magazine. A comparative study would be beneficial to see whether this exploitation of emotion was widespread.

The paper suggests the importance of emotion as a tool for attaching consumers to brands and for maintaining that attachment through financial difficulties.

This paper supports the turn to the study of emotion in history and, specifically, in the development of consumer culture.