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The authors use experiential learning theories to examine college students’ acquisition of tax knowledge and tax literacy. Tax knowledge is important because taxation affects virtually all adults, college students are often employed and subject to individual taxation, and understanding taxation and tax planning has both current and future implications for individuals’ financial well-being. Further, taxation is a key policy issue, and college student voters have the potential to impact tax policy choices. The results of this study show that real-world experiences improve college students’ understanding of tax concepts; this relationship holds for overall understanding and for understanding both current tax issues and tax issues that will have an impact in the future. The authors predict and find that a student’s socioeconomic status is positively related to understanding of tax concepts. The authors also find that the level of understanding of tax concepts is still limited; many students do not have a strong knowledge of tax concepts. The relatively low levels of understanding may have implications for structuring college curricula to improve tax literacy.

Academic library consortia activity has become an integral part of academic libraries’ operations. Consortia have come to assert considerable bargaining power over publishers and have provided libraries with considerable economic advantage. They interact with publishers both as consumers of publishers’ products, with much stronger bargaining power than individual libraries hold, and, increasingly, as rival publishers themselves. Are consortia changing the relationship between academic libraries and publishers? Is the role of academic library consortia placing academic libraries in a position that should and will attract the attention of competition policy regulators? Competition policy prohibits buying and selling cartels that can negatively impact the free market on which the Canadian economic system, like other Western economies, depends. Competition policy as part of economic policy is, however, only relevant where we are concerned with aspects of the market economy. Traditionally, public goods for the greater social and cultural benefit of society are not considered part of the market economic system. If the activities of academic library consortia are part of that public good perspective, competition policy may not be a relevant concern. Using evidence gained from in-depth interviews from a national sample of university librarians and from interviews with the relevant federal government policy makers, this research establishes whether library consortia are viewed as participating in the market economy of Canada or not. Are consortia viewed by librarians and government as serving a public good role of providing information for a greater social and cultural benefit or are they seen from a market-economic perspective of changing power relations with publishers? Findings show government has little in-depth understanding of academic library consortia activity, but would most likely consider such activity predominantly from a market economic perspective. University librarians view consortia from a public good perspective but also as having an important future role in library operations and in changing the existing scholarly publishing paradigm. One-third of librarian respondents felt that future consortia could compete with publishers by becoming publishers and through initiatives such as open source institutional repositories. Librarians also felt that consortia have had a positive effect on librarians’ professional roles through the facilitation of knowledge building and collaboration opportunities outside of the home institution.

This paper presents an approach for developing critical skills necessary for competition in the future. The study combines the methodology of designing scenarios with the methodology of defining competencies by a transition from future scenarios to skills, based on product scenarios. Product scenarios indicate concrete alternative future products that are key sources for identifying future skills. The approach has been applied to the security equipment sector in Turkey. The product, closed circuit television (CCTV) system is chosen to illustrate the process.

The chapter aims to reflectively discuss a participatory research project concerning the future of higher education in Hungary. This project can be understood as an ongoing methodological experiment which attempts to engage teachers and students, in order to reveal how key stakeholders think about the future of higher education. In line with this, this methodologically oriented chapter shows how different participatory methodologies can be combined in a so-called backcasting framework. This approach starts by describing the present situation, then moves beyond the present conditions so as to identify the cornerstones of an ideal future state. On the one hand, the chapter gives a detailed introduction to how our participatory research process was set up and what particular methodologies we used during this process. On the other hand, it critically reflects on the methodological and ethical challenges involved.

The chapter provides a library “state of the state,” discussing the issues, trends, and myths that shape the current library environment in the United States. It cites data from the American Library Association's State of America's Libraries (2010d) report. Issues discussed include library usage, library funding, the adaptation of new technologies, the profession of librarianship, the struggle to preserve public access to information, and the future prospects of libraries. The chapter discusses each of these issues in relation to public, academics, and school libraries, citing comparative data on funding and the adoption of new technologies for each type of library. Acknowledging that reality to libraries is not technological, but perceptual and political, discussion focuses on the growing role of advocacy and specific strategies that have proven successful in securing and/or preserving support for libraries. A number of commonly held myths are also examined, many of which are detrimental to libraries or inhibit our ability to respond to the issues and trends that are affecting libraries. The author concludes with some observations about the historic development of libraries, their continuing relevance in an era of rapid technological change, the need to look beyond short-term concerns and to closely examine and/or reject popular myths as we create libraries of the future.