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Implications of the Sarbanes‐Oxley Act of 2002 for the rendering of tax services by registered public accounting firms are discussed. Certain tax services performed for an audit client that might impair the independence of the audit firm are investigated. Disclosure requirements for tax service fees are presented. Also presented are potential conflict of interest situations for tax partners. In addition, international implications for tax and legal services are described.

Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources of income, including inventory profits, transfer pricing, personal property sales and intangible property and the rules about control led foreign corporations and foreign personal holding companies. Explains issues about income recipients’ status and foreign dividends, and how to avoid double taxation.

Despite the breadth of knowledge on self and identity formation across the study of organizations, the field of organizational development and change has limited research on the construction of professional identity. Much has been written to describe the “self-concepts” of those practicing and researching in the field, but there have been no investigations that have explored how these “self-concepts” form. In addition, although women have contributed to defining the “self” in the field, men have held the dominant perspective on the subject. Thus, in this chapter, we address a disparity in the research by exploring the construction of professional identity in the field of organizational development and change, and we give voice to the renowned women who helped to build the field. Using the profiles of 17 American women included in The Palgrave Handbook of Organizational Change Thinkers, we perform a narrative analysis based upon the concepts and models prevalent in the literature on identity formation. By disentangling professional identity formation of the notable women in the field, we can begin to see the nuance and particularities involved in its construction and gain deeper understandings about effective ways to prepare individuals to work in and advance the field.

Leaders are important social actors in organizations, centrally involved in establishing and maintaining institutional values, a view that was articulated by Philip Selznick (1957) nearly a half-century ago, but often overlooked in institutionalists’ accounts. Our objective is to build on Selznick’s seminal work to investigate the value proposition of leadership consistent with institutional theory. We examine public interview transcripts from 52 senior executives and discover that leaders’ conceptualizations of their entities align with the archetypes of organization (i.e., economic, hierarchical, and power oriented) and institution (i.e., ideological, creative and collectivist) and cohere around a set of relevant values. Extrapolating from this, we advance a theoretical framework of the process whereby leaders’ claims function as transformational mechanisms of value infusion in the institutionalization of organizations.

Considers some of the characteristics and potential problems of PASSPORT software and the PRISM service in use. Describes the system as a whole, installation including configuration and log‐on values, PASSPORT script files, and how to link a laser printer with the software in cases of difficulty.

Anyone doing research in urban planning soon realizes that it is an interdisciplinary field. Planners draw upon the research and publications of many fields, such as economics, engineering, architecture, and geography, to name only a few. This guide is compiled to help urban planners and researchers find their way through the many publications they will need. It will answer the often posed questions: What reference materials are available? Where are they located? How does one use them?

This chapter examines the nexus between women's experiences of domestic abuse and their subsequent violent offending, as viewed through the lens of keyworkers in a women-only charity. The role of female subjectivity, stereotypes of femininity and the gendering of behaviours is discussed, alongside an exploration of the paradox of the female ‘victim-offender’. Qualitative semi-structured interviews with the keyworkers, drawing on the author's experience of working in the system, enable individual voices to be captured in detail, resulting in a rich narrative piece. This is analysed thematically and framed conceptually by the work of Judith Butler on gender performativity and precarious existence, and Jessica Benjamin on the ‘Third’ and the potential of recognition to transcend the experience of gendered violence. The discussions lead to the conclusion that the keyworkers' attention to interpellatory dynamics and intersubjectivity effects powerful individual change. However, the impact of this is limited, as the criminal justice system itself acts as Benjamin's ‘moral Third’, maintaining its status quo of inequality and gendered violence through patriarchal attitudes and a corresponding language of exclusion.

This article presents lessons from social experiments in the US over 30 years testing employment and training, welfare reform and social service programmes and systems. It discusses the challenges in implementing a random assignment study and strategies to overcome them, and also sets out lessons for ensuring that an experiment informs and affects policy. In laying out the ingredients for success, the article argues that creative and flexible research design skills are essential, but that just as important in a complex, real‐world context are operational and political skills, applied both to marketing the experiment in the first place and to helping interpret and promote its findings down the line.