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An examination of the philosophy and methodology of transfer pricing is provided. The concept of transfer pricing is that, within a manufacturing company, one department, on transferring its output to another department, should regard this transfer as a sale and that there should be a definite policy on setting the selling price. The most usual methods of transfer pricing – cost, cost plus, market price and dual pricing, are evaluated and worked examples of transfer pricing implications in practice, included.

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis.

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.

The first phase of Irish environmental campaigns had exploited the NIMBYist concerns of local communities in a manner that superseded the economic rewards of toxic multinationals promoted by the state. GSE's campaign extended that NIMBY frame by networking with other community groups concerned about the state's approach to waste management in the second phase of Irish environmental campaigning, which was concerned with the post-boom waste crisis and infrastructural sitings.

Drawing on consumer brand relationship theory, this study aims to investigate online brand engagement, brand trust and consumer brand identification as antecedents of brand love, amongst Generation Y and Z consumers. It explores the role of brand love in predicting consumers’ intention to co-create value and willingness to pay a premium price for the brand, for brands followed on social media.

Data from a study of 332 followers of brands on social media were analysed using structural equation modelling.

Results highlight the role of brand love in mediating the relationship between antecedents online brand engagement and consumer brand identification on intention to co-create value and willingness to pay a premium price. Consumers who trust the brand are more likely to intend to co-create value and are more willing to pay a price premium and these relationships are enhanced when the brand is loved.

Findings provide guidance for managers seeking to build brand friendship relationships with young consumers through social media. Results caution against a form of “superficial” friendship where the consumer may interact and co-create value online, yet fail to value the brand, evidenced through a willingness to pay a premium price.

The research identifies the critical role of brand love in fostering relationships with brands that young consumers follow on social media. The study reveals that neither online brand engagement nor consumer brand identification will result in co-creation of value or willingness to pay a premium price unless the consumer experiences brand love.

The purpose of this paper is to explore attitudes of consumers who engage with brands through Facebook “likes”. It explores the extent to which these brands are self-expressive and examines the relationship between brand “liking” and brand outcomes. Brand outcomes include brand love and advocacy, where advocacy incorporates WOM and brand acceptance.

Findings are presented from a survey of Facebook users who engage with a brand by “liking” it.

Brands “liked” are expressive of the inner or social self. The study identifies a positive relationship between the self-expressive nature of brands “liked” and brand love. Consumers who engage with inner self-expressive brands are more likely to offer WOM for that brand. By contrast, consumers who engage with socially self-expressive brands are more likely to accept wrongdoing from a brand.

The research is exploratory and is limited to consumers who are engaged with a brand through “liking” it on the Facebook social network.

The study offers suggestions for managers seeking to enhance brand engagement through Facebook “liking”, and to encourage positive brand outcomes (such as WOM) among consumers already engaged with a brand on Facebook.

This paper provides new insights into consumer brand engagement evidenced through Facebook “liking”. It charts the relationship between “liked” self-expressive brands and brand love. Distinctions are drawn between brand outcomes among consumers who “like” for socially self-expressive reasons, and consumers who are brand engaged by “liking” to express their inner selves.

This study examines the impact of social media activities on consumers’ willingness to pay a premium price (WTPp) in the banking industry, and investigates the role of consumer-brand identification (CBI) on this relationship. For the first time, the effect of electronic word-of-mouth (eWOM) is considered separately from other social media marketing efforts (SMME).

Data from a sample of 145 banking customers that follow bank social networks was analysed using structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) to test a proposed structural model.

Findings indicate that the effect of eWOM and SMME on WTPp is fully mediated by CBI. The results uncover a viable path to achieve WTPp in the banking industry, which includes the joint presence of SMME, eWOM and CBI.

The study was conducted on the banking sector of Portugal. It is advocated that further research would investigate the results in other service sectors, across different countries.

Findings highlight the importance of social media marketing in banking. Results reveal opportunities for managers in the banking sector to enhance CBI and ultimately WTPp, through SMME and eWOM.

The study is the first to consider the influence of SMME and eWOM as separate antecedents of WTPp. The findings indicate that the effect of eWOM and SMME on WTPp is fully mediated by CBI. In particular, the results of the fsQCA indicate that the combined presence of SMME, eWOM and CBI, is sufficient to obtain WTPp.

LIBRARIANS in Britain stand at the threshold of great possibilities. Having passed through the ages of the ecclesiastical library, the rich collector's private library, the academic institutional library, and the rate‐supported public library—all general libraries —they have reached the age of the special library. The next will be that of the co‐ordinated, co‐operative library service.

Melbourne High School embodies the belief that the state has the right to offer secondary education, a view challenged by private interests when the school that became Melbourne High School was first proposed. It also affirms the conviction that state secondary schools play a crucial part in the opening of educational opportunities to all students. 2005 was the year of Melbourne High School’s centenary and this paper uses that occasion to reflect on the social optimism and determination of those who fought to establish the school and on the narrowness and arrogance of the market view of education that motivated many of those who opposed the state’s entry into secondary education. It also reflects on the appeals to the free market that many politicians, educational administrators and school principals today use to protect social and economic privilege