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This paper suggests that the proliferation of highly sophisticated corporate tax shelters has been a major reason for the decline of corporate income tax as a percentage of GDP and of total Federal receipts. Many of these shelters have extended beyond solid tax planning and into the realm of subversion. The controversy surrounding possible remedies for these abuses is just as lively as the debates surrounding the tax shelters themselves. This article explores the nature of a variety of tax shelters in an effort to illustrate the insidious nature of the corporate tax shelter problem and then discusses solutions, both legislative and nonlegislative, designed to curb these abuses.

Action design research (ADR) has become widely accepted as a prominent research method within information systems when managing design-oriented research projects. One purpose of the ADR method is to provide methodological guidance for the building of IT artefacts. However, several scholars have reported a lack of guidance of method support at the micro level. This article aims to complement the macro level of the ADR method by integrating prescriptive method support at the micro level.

A qualitative approach including direct content analysis. An empirical ADR project was analysed in order to identify method support that could be integrated into the ADR method.

Method support at the micro level was identified for all the stages of the ADR method. The method support consists of procedural support, guiding concepts, and various techniques for the documentation of project tasks stated in the ADR method.

The contribution to theory consists of aspects concerning the integration of macro and micro levels: relationships between normative and prescriptive support, continuous focus shifts, and method completeness.

The contribution to practice consists of explicit suggestions for method support that could be integrated into the ADR method.

This study extends previously provided knowledge by offering empirical evidence concerning theoretical constructions consisting of explicit relationships between ADR tasks and integrated method support, and elaboration on the integration of macro and micro levels.

Autistic youth face higher risks for experiencing mental health crises. To develop and test a county-level social network measure of care coordination between police departments and other systems that support autistic youth experiencing suicidal crisis.

To measure the structure of care coordination for autistic youth experiencing suicidal crisis, the authors created a roster of all police departments and youth servicing organizations in two East Coast counties in the United States. They met or exceeded the whole network recruitment threshold of 70% completion in both counties. From the data, the authors created a directed matrix for each county of all reported connections, which they used to create sociograms and calculate standard network measures, including indegree, outdegree and total degree for each organization in the network. Data management and processing were done using R-programming and ORA.

Social network findings indicated that about half of all police departments surveyed coordinate care for autistic youth in suicidal crisis. Coordination varied by county, with nonpolice organizations acting as connectors between police and other nonpolice organizations. Two structural configurations were found, including a nonpolice organizational hub structure and a lead police structure. More research is needed to determine how different police integration structures shape care coordination for autistic youth.

Limitations include the small number of counties included in the study. A larger sample of counties is required for generalizable results.

This article introduces new tools and approaches to assist police in building their capacity to measure and improve their coordination of care with other community systems during crisis situations for youth on the autism spectrum. Network science (e.g. matrix and graph theoretic algebra methods) can be used to measure the configuration of relationships police departments have with complex multi-level healthcare systems.

Implications for findings include the consideration of police integration across systems in ways that produce new collaboration possibilities to support autistic youth experiencing suicidal crisis.

While police departments play a critical role in coordinating care for youth in suicidal crisis, little is known if or how police departments collaborate with other systems to provide assistance for autistic youth during a suicidal crisis. Improving care continuity within and between systems could potentially address clinical and structural challenges and reduce risk for autistic youth experiencing a suicidal crisis.