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This study investigated the effect of cooperative learning on the performance of female college students enrolled in “writing and research” courses at Prince Mohammad Bin Fahd University (Al Khobar, Saudi Arabia). Cooperative learning (CL) activities were employed in place of traditional lectures and group activities. Two populations were compared, one with the CL methodology and one with traditional methodology. The results were assessed by final exam scores, final course grades, the number of students passing, pre and post-tests and a self-report survey. We found that this sample of Arab college students performed at a higher level in the CL classes than in the traditional classes. Findings suggest that CL is an effective method for teaching Arab college students.

Academic integrity is of great importance to insure a consistent determination of what constitutes plagiarism across regions of the world. Academic integrity research spans a global scale and regardless of where the researcher is from, they are building on a pool of research findings that have no physical boundaries. Basic agreed upon research standards and fundamentals must be established to ensure the validity and reliability of the body of academic research. Problematic to the situation are differences in cultural definitions of what constitutes plagiarism. Therefore, this study aimed to build the body of knowledge on the current condition of plagiarism levels as well as perform a sample comparison of some patterns in Eastern and Western culture. A document analysis was conducted for two universities, one in the USA and one in Saudi Arabia. In addition, a survey was conducted in an academic context in Saudi Arabia to investigate students’ and faculty’s understanding of what constitutes plagiarism. It was predicted that Saudi Arabia is shifting towards a Westernized definition of plagiarism; results partially supported this hypothesis.

ﺗﻌ ﺗﺑ ر اﻟﻧز ا ھﺔ ا ﻷﻛﺎ دﯾ ﻣﯾﺔ ذا ت أ ھﻣﯾ ﺔ ﻛﺑﯾ رة ﻟ ﺿ ﻣﺎ ن ﺗ ﺣدﯾد ﺛﺎﺑ ت ﻟ ﻣﺎ ﯾ ﺷﻛ ل ا ﻻﻧﺗ ﺣﺎ ل ﻋﺑ ر ﻣﻧﺎ طق اﻟ ﻌﺎﻟ م. ﺗ ﻣﺗد أﺑ ﺣﺎ ث اﻟﻧ زا ھﺔ ا ﻷﻛﺎ دﯾ ﻣﯾ ﺔ ﻋﻠ ﻰ ﻧ طﺎ ق ﻋﺎﻟ ﻣ ﻲ وﺑ ﻐ ض اﻟﻧ ظر ﻋن اﻟ ﻣﻛﺎ ن اﻟذ ي ﯾﻧﺗ ﻣ ﻲ إﻟﯾﮫ اﻟﺑﺎ ﺣ ث، ﻓﮭ ﻲ ﺗ ﻌﺗ ﻣد ﻋﻠ ﻰ ﻣ ﺟﻣوﻋﺔ ﻣ ن ﻧﺗﺎﺋ ﺞ ا ﻷﺑ ﺣﺎ ث اﻟﺗ ﻲ ﻻ ﺗ وﺟد ﻟ ﮭﺎ ﺣد ود ﻣﺎدﯾﺔ. ﯾ ﺟ ب و ﺿﻊ اﻟﻣﻌﺎﯾﯾر ا ﻷﺳﺎ ﺳﯾﺔ اﻟﻣﺗﻔ ق ﻋﻠﯾﮭﺎ وا ﻷﺳﺎ ﺳﯾﺎ ت ﻟ ﺿﻣﺎ ن ﺻﺣﺔ وﻣوﺛوﻗﯾﺔ ھﯾﺋﺔ اﻟﺑ ﺣث ا ﻷﻛﺎدﯾﻣﻲ. ا ﻹﺷﻛﺎﻟﯾﺔ ﻓ ﻲ اﻟﻣو ﻗ ف ھ ﻲ ا ﺧ ﺗ ﻼ ﻓﺎ ت ﻓ ﻲ اﻟ ﺗ ﻌر ﯾﻔﺎ ت اﻟ ﺛﻘ ﺎﻓﯾ ﺔ ﻟ ﻣﺎ ﯾ ﺷ ﻛ ل ا ﻻ ﻧﺗ ﺣ ﺎ ل . وﻟ ذﻟ ك ، ھدﻓ ت ھذه اﻟ د را ﺳﺔ إﻟ ﻰ ﺑﻧﺎ ء ﺟﺳد اﻟ ﻣﻌرﻓﺔ ﺣول اﻟ ﺣﺎﻟ ﺔ اﻟ را ھﻧ ﺔ ﻟﻣﺳﺗ وﯾﺎ ت ا ﻻﻧﺗ ﺣﺎ ل وﻛذﻟ ك إ ﺟرا ء ﻣﻘﺎ رﻧ ﺔ ﻧ ﻣوذ ﺟﯾ ﺔ ﻟﺑﻌ ض ا ﻷﻧﻣﺎ ط ﻓ ﻲ اﻟﺛﻘﺎﻓﺔ اﻟ ﺷرﻗﯾ ﺔ واﻟ ﻐرﺑ ﯾ ﺔ. ﺗم إ ﺟرا ء ﺗ ﺣﻠﯾ ل ﻟﻠ وﺛﺎﺋ ق ﻟ ﺟﺎ ﻣﻌﺗﯾ ن، وا ﺣدة ﻓ ﻲ اﻟ وﻻﯾﺎ ت اﻟ ﻣﺗ ﺣدة ا ﻷﻣرﯾ ﻛﯾ ﺔ ووا ﺣدة ﻓ ﻲ اﻟ ﻣﻣﻠ ﻛﺔ اﻟ ﻌرﺑ ﯾ ﺔ اﻟ ﺳﻌودﯾ ﺔ. ﺑﺎ ﻹ ﺿ ﺎﻓﺔ إﻟ ﻰ ذﻟ ك، أ ﺟرﯾ ت د را ﺳﺔ ا ﺳﺗﻘ ﺻ ﺎﺋﯾ ﺔ ﻓ ﻲ ﺳﯾﺎ ق أﻛ ﺎ دﯾﻣﻲ ﻓ ﻲ اﻟ ﻣﻣﻠﻛﺔ اﻟ ﻌرﺑﯾ ﺔ اﻟ ﺳﻌودﯾ ﺔ ﻟﻠﺗ ﺣﻘﯾ ق ﻓ ﻲ ﻓﮭم اﻟ طﻼب وھﯾﺋ ﺔ اﻟﺗد رﯾ س ﻟ ﻣﺎ ﯾ ﺷﻛ ل ا ﻻﻧﺗ ﺣﺎ ل. ﻛﺎ ن ﻣ ن اﻟ ﻣﺗ وﻗ ﻊ أ ن ﺗﺗﺟ ﮫ اﻟﻣﻣﻠ ﻛﺔ اﻟﻌر ﺑﯾ ﺔ اﻟﺳ ﻌو دﯾ ﺔ ﻧﺣو ﺗﻌرﯾ ف اﻟ ﻐرﺑﯾﯾ ن ﻟ ﻼﻧﺗﺣ ﺎ ل وﻗ د د ﻋﻣ ت اﻟ ﻧﺗ ﺎﺋﺞ ھذه اﻟﻔ ر ﺿ ﯾﺔ ﺟز ﺋﯾﺎ.

Approaches to the sociology of culture have largely been constituted around the long tradition of functionalism in sociology. This has hampered the field greatly. Among other shortcomings, this intellectual foundation has led to a limited understanding of ideology and civil society, a conservative political orientation and an overdeterministic view of social action and the actor. In this paper, I explore and then apply a new approach to the sociology of culture, one that attempts to conceptualize more robustly the dynamics of ideology, ideological conflict and civil society. As part of this project, I endeavor to map out a critical cultural perspective that establishes a multidimensional understanding of the contingency of social action.

The number of individuals with ASD is growing tremendously since autism was recognized as a category for special education services in IDEA. While the disorder was first described by Kanner in 1943 and again by Asperger in 1944, it did not receive substantial attention until 1981, when Dr. Lorna Wing wrote an influential article which revived the early work of Kanner and Asperger (Nash, 2002). Since then there has been an increase in research related to etiology, prevalence, educational and social-emotional intervention, and assessment and diagnosis. This research has highlighted that: ASD appears to run in families; their may be as many as 20 genes involved in autism; individuals with ASD think, socialize and emote differently; there appears to be some neurological misconnection present in the brains of individuals with ASD (Nash, 2002). Positively, there have been advances in educational, therapeutic and medication management that has allowed individuals with ASD to be more inclusively involved in our society.

This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their parent’s regulatory reporting requirements under the Sarbanes-Oxley Act of 2002. Tax authorities, generally, view these costs as “shareholder activities”, i.e. activities performed for the benefit of the parent only. As such, they are considered non-deductible to the subsidiaries of USA parents because an independent party dealing at arm’s length would not pay to receive similar services. We consider circumstances in which some costs may be deductible.

Legal analysis.

We conclude that there can be circumstances where these so-called shareholder activities do provide value to subsidiaries and, accordingly, may (or should) be deductible in the local jurisdiction.

This analysis is limited to a consideration of Australian, NZ, OECD and US sources.

This paper provides an analysis of the deductibility of a type of expenditure commonly encountered by subsidiaries of US parent companies.

Limited research is available that deals with this issue. In most cases, only general statements on deductibility of similar types of expenditure are available to taxpayers.

Objective – To examine whether local area pharmacy market structure influences contract terms between prescription drug plans (PDPs) and pharmacies under Part D.

Data – Data were collected and compiled from four sources: a national mail survey to independent pharmacies, National Council for Prescription Drug Programs (NCPDP) Pharmacy database, 2000 U.S. Census data, and 2006 Economic Census data.

Results – Reimbursements varied substantially across pharmacies. Reimbursement for 20mg Lipitor (30 tablets) ranged from $62.40 to $154.80, and for 10mg Lisinopril (30 tablets), it ranged from $1.05 to $18. For brand-name drug Lipitor, local area pharmacy ownership concentration had a consistent positive effect on pharmacy bargaining power across model specifications (estimates between 0.084 and 0.097), while local area per capita income had a consistent negative effect on pharmacy bargaining power across specifications(−0.149 to −0.153). Few statistically significant relationships were found for generic drug Lisinopril.

Conclusion – Significant variation exists in PDP reimbursement and pharmacy bargaining power with PDPs. Pharmacy bargaining power is negatively related to the competition level and the income level in the area. These relationships are stronger for brand name than for generics. As contract offers tend to be non-negotiable, variation in reimbursements and pharmacy bargaining power reflect differences in initial insurer contract offerings. Such observations fit Rubinstein's subgame perfect equilibrium model.

Implication – Our results suggest pharmacies at the most risk of closing due to low reimbursements are in areas with many competing pharmacies. This implies that closures related to Part D changes will have limited effect on Medicare beneficiaries’ access to pharmacies.

Due to the impact of the pandemic that enforced mass closures and lock downs, galleries, libraries, archives, and museums [GLAM] institutions around the world were required to re-think how they interacted with the public. As a result of the measures that enforced isolation, distancing, and increased hygiene requirements, the usefulness of virtual technologies as a storytelling medium has come into sharper focus. This chapter will explore the emergence of augmented reality as a viable post-COVID-19 solution to meaningful digital narrative creation and user interaction in the museum environment. This chapter will concentrate on the development of a project between the University of South Australia [UniSA] and the South Australian Museum [SAM] to explore how it might be possible to create sustainable immersive stories within this environment.

There is no lack of information on technology. This topic seems to prevail in a variety of publications and media channels. The subject of globalization is equally popular and widely discussed. Scarce resources reaffirm the idea that globalization, as the socio-economic reality, became possible only because of the astounding advances in technology. Consistent developments in technology contributed to the intensified globalization of the modern world, as we know it today. The role of technology in shaping the world’s history, trade, people’s wellbeing, social interactions, and other valuable exchanges of economic, social, and cultural capital is undoubtedly beyond compare. This chapter illuminates the impact of technology on the progress made in business and workplace practices, competitiveness of organizations, and management innovations.

Summarises the results of two reports on hospital patients’ food intake and wastage. Identifies the issues to be addressed and rectified.