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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.

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 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.

In this article, two experienced QR instructors argue that reflective attention to the tools and materials used by researchers and instructors can help to enhance student learning. Identifying three sorts of things in QR those on which research is conducted (texts, images, etc.); the technologies used by the researcher, from software to notebooks; and the objects of the culture under study the authors discuss three examples of their use of things in the context of QR. A detailed case discussion based on the authors’ experience with flip chart paper, NVivo software and Tinkertoy concept maps reveals some of the benefits of attention to things. Based on their analysis, the authors conclude that there are four ways in which a focus on things can support learning and teaching: by scaffolding student understanding, by providing transparency in the learning and research process, by representing and supporting multiple views and perspectives, and by promoting reflexivity and reflection.

Introduces librarians to popular culture studies and emphasizes the importance of collection development of popular culture materials, both primary and secondary. Provides strategies and identifies resources that can facilitate such collection development.

The focus of this article is a comparative analysis of the values inherent in multicultural feminism, and their consistency with the field of sociology of sexualities using Laud Humphreys’ Tearoom Trade: Impersonal Sex in Public Places as an reflection of that growing body of work. The following six feminist values, as discussed in Cammaert and Larsen (1988), will be discussed through the filter of the Tearoom Trade: Impersonal Sex in Public Places: (1) the personal is political; (2) acknowledging that oppression often results in limited life choices for the “out” group; (3) equalization of the power dynamics between the “in” and “out” groups so they can begin to share power with each other; (4) androgyny and masculinity; (5) social action/empowerment; and (6) expanding the existing knowledge base of data associated with the sociology of sexualities.

The purpose of this research is to examine the use that critical philosophical concepts can have within management studies.

The paper introduces the notion “performativity” from the American philosopher Judith Butler and shows its fertility for organisation theory. It applies the notion to a case of the introduction of a job evaluation system within the Dutch police.

Although the notion of “performativity” has a broad range, its effects for gender are especially significant. The paper identifies what meanings are reproduced in the job evaluation system; examining what are the consequences of the system for women and how does it influence the gender division. Job evaluation, it is concluded, creates an organisational reality, which produces.

Using philosophical reflection processes of meaning making in practice are revealed and clarified. Gender bias in job evaluation is made visible.

Engagement with Judith Butler's work in critical management studies reveals how philosophical “moves” lead to concrete insights.

The number of library‐related RSS and Atom applications is increasing daily. But, as yet, the formats and technology involved are far from stable. This article looks at the current state of the field, discusses future developments and considers implications for the library.