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This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the nineteenth to be published in Reference Services Review, includes items in English published in 1992. A few are not annotated because the compiler could not obtain copies of them for this review.

The purpose of this paper is to introduce the special issue.

A brief description of the Gender in Management track at the 2007 British Academy of Management (BAM) Annual Conference held at Warwick Business School and an outline of the papers in the issue.

The track examined various issues and the papers chosen from the track for the special issue are closest to the central concerns of the journal.

Provides a summary of the perspectives considered.

The school library media center materials collection has evolved dramatically in the past sixty years from book‐centered collections of “the best reference books and…literature that has a natural appeal to young people” to “media collection(s) which represent the essential informational base of the instructional program.” The purposes of this discussion are: to trace the evolution of four specific aspects of collection development as found in national standards for school library media programs, 1918–1975; to review some of the research of the sixties and seventies that indicates some of the successes, problems, and trends involved in implementing professional guidelines on collection development; and to provide two case studies of organized evaluation and selection programs that serve as examples of an organized cooperative approach to collection development.

College library staff must work to bring students and information technology together, especially where college‐wide computer literacy courses are not required. Teaching students to use constantly changing computer technology should start from an assessment of their skills, needs, and preferred training methods. However, surveying a student population with a high percentage of commuters risks inaccuracy; if surveys are distributed by mail or in libraries, the survey‐takers are often self‐selected and thus not representative. One solution is to administer the surveys in the classroom, using a course that most students are required to take. The results of such a survey, conducted at the College of Charleston, reveal a surprising variety of needs and preferences.

Crowdsourcing heritage information has enormous potential to help gather data needed to make decisions over the deployment of resources and heritage conservation funding. Taking advantage of the rapid proliferation of mobile devices, such as phones and tablets, packed with sensors to record data about the real world, and the global growth of mobile app stores, reaching potential crowdsourcing volunteers is easier than ever before. The purpose of this paper is to describe the design of a mobile application known as Rock Art CARE (condition assessment risk evaluation) to crowdsource heritage conservation data, in the context of rock art conservation.

As with conservation efforts of any kind, accurate information is vital to make informed triage decisions over where to route effort, resources and funding. The Rock Art CARE application is a cross-platform mobile application for crowdsourcing information about rock art carvings, where the collated data are stored in a central location for access by different stakeholders.

The paper goes on to detail the web portal with its application programming interface and database schema, and how the collected data are passed on to policy and decision makers to aid in the identification and conservation of the carvings most at risk.

The paper presents a method of harnessing common technology to forge a link between the mobile devices of the general public and key stakeholders responsible for the preservation of the UK’s rock art.

Our understanding of what intervention strategies are effective in improving the well-being of older adults experiencing elder abuse and self-neglect (EASN) is severely limited. The purpose of this study was to examine the use of a method called “teaming,” a wraparound approach to provide enhanced social support to older adults experiencing EASN. A teaming intervention was administered by advocates in Maine, USA, as a component of a larger community-based EASN intervention, Repair harm, Inspire change, Support connection, Empower choice (RISE), implemented to complement adult protective services.

Qualitative interviews and a focus group were conducted with RISE advocates (n = 4). A descriptive phenomenological approach involving two independent assessors was used to code transcripts into themes and subthemes.

Three domains were identified: (1) team and support forming process, which describes the development of a supportive network based on each client’s needs; (2) techniques, which refers to the specific strategies advocates use to promote collectivity and shared responsibility around the client; and (3) implementation challenges, which discusses the difficulties advocates encounter when using teaming with people experiencing EASN.

This study represents the first in-depth exploration of teaming in the context of EASN intervention. Preliminary findings on the experiences of advocates suggest that teaming is a beneficial approach to support the individualized needs of each client, and to promote improved and sustainable case outcomes for clients.

Inequality is an important organizational phenomenon. Scholars have argued that inequalities persistently dwell in the flow of our lives and have a lingering impact. Yet, despite such compelling evidence, research has overlooked how individuals make sense of the inequalities they face inside and outside the organizations. The purpose of this paper was to address these gaps and capture its complexity on individual lived experiences with inequalities.

The present study used Seidman's adapted 2-interview strategy to collect the data. The first interview placed the participant's life history at the center, allowing the participant to share their childhood and adulthood experiences with inequalities inside and outside the organizations. The second interview focused on the concrete details of the participant's present lived experience and their reflections on the meaning of their experiences. In total, the present study relied on 26 interviews with 13 participants.

Lived experiences provided an extended-time view and allowed the researcher to explore how study participants perceived, coped and were shaped by inequalities throughout their lives. In addition, the sense-making perspective offered a new lens to study inequalities. Findings underscore the racial, class and gendered dynamics within organizations supporting their intersectional impact and acknowledge the pre-existing societal norms that condition individual actions and choices.

The study presents an “engaged” view of inequality to highlight it as a cumulative and complex experience. The findings help us recognize that participants are immersed in their specific contexts to act, negotiate, empower and make decisions under real-life pressures. Overall, the study pushes the boundaries of inequality research beyond its current episodic treatment.