Management control in the transfer pricing tax compliant multinational enterprise

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

New Approaches to HIV Prevention: Accelerating Research and Ensuring Future Access

Summarizes the state of research on new HIV prevention approaches and recommends ways to accelerate research and ensure rapid access to new prevention methods

Unravelling technology-acceptance factors influencing farmer use of banana tissue culture planting materials in Central Uganda

Effective management of plant health is fundamental for food and income security to meet the growing demands of local and global markets. This however requires farmers’ adequate access to quality planting materials under the prevailing contextual and psycho-social factors. This study, anchored in the Unified Theory of Acceptance and Use of Technologies, unravels technology-acceptance factors that influence farmers’ intentions to use banana tissue culture planting materials in the control of Banana Xanthomonas Wilt. Data were collected from 248 randomly sampled banana farmers using a structured questionnaire and analyzed using structural equation modelling to examine hypothesized paths in the uptake of banana tissue culture planting materials. Results show that farmer intentions to use tissue culture planting materials are dependent on two constructs: social influence and farmer innovativeness. However, social influence is the main predictor of intentions to use tissue culture planting materials. In particular, farmer innovativeness mediates facilitating conditions and social influence in predicting intentions to use tissue culture planting materials. Thus, this study reveals two factors that influence farmer intentions to use tissue culture planting materials: social influence and farmer innovativeness. The findings imply that social influence and farmer innovativeness are critical in disseminating novel agricultural technologies in Uganda and elsewhere

Uppskalning av agil systemutveckling: en flerfallstudie av ramverket Scaled Agile Framework

Agile software development methods have been extensively studied in the context for which they were originally developed: small, collocated and cross-functional teams. The proven benefits of agile methods have caused larger organizations and programs to take an interest in them, although adopting such methods at large is far more challenging. Several frameworks for adopting agile methods in a larger context exist but research surrounding them is scarce, consisting almost entirely of industry-produced experience reports. In this thesis we have studied the adoption of a popular scaling framework, the Scaled Agile Framework (SAFe), in two Finnish companies: Comptel, a telecom company; and NAPA, a company specialized in ship design and operation software. We sought to understand why these organizations chose to adopt SAFe, how they did it, what successes and challenges related to the adoptions the organizations encountered, and what effects the adoptions had. We reviewed existing literature in order to find out why and how other organizations had adopted SAFe. Using the results of the review we constructed a set of questions which we used in 16 interviews at the case organizations. The interviews spanned all organizational layers of SAFe: we interviewed people from leadership, middle management, and teams. The results of the interviews support many of the findings of the literature review, showing that planning the adoption in detail, training key personnel, and putting significant effort into the first planning session are key success factors in adopting SAFe. The interviews also showed that internal drivers of change are vital in establishing support for the adoption. Our results indicate that SAFe is a viable option for scaling agile software development, potentially improving visibility, collaboration and alignment.Agila systemutvecklingsmetoder blir allt vanligare och har studerats extensivt i den kontext för vilken de ursprungligen utformats: små självorganiserande och samordnade team. De påvisade fördelarna med agila metoder leder allt fler och större organisationer till att försöka implementera dem---dock växer svårighetsgraden i takt med organisationsstorleken. Ett flertal ramverk för uppskalning av agila metoder existerar, men akademisk forskning kring ämnet saknas nästan helt då majoriteten av litteraturen är fallstudier av varierande kvalité. I detta diplomarbete har vi studerat ibruktagningarna av det populära ramverket Scaled Agile Framework (SAFe) i två finska företag: Comptel, ett globalt telekommunikationsföretag; och NAPA, ett företag specialiserat på mjukvara för formgivning och anförande av fartyg. Vi ville förstå varför företagen valt att ibrukta SAFe, hur de gjort det, vilka problem och framgångsfaktorer de stötte på, samt vilka effekter ibruktaganden hade. Vi undersökte den existerande litteraturen för att få preliminära svar på de ovannämnda frågorna, och skapade en serie intervjufrågor på basis av resultaten. Dessa brukade vi i 16 intervjuer vid fallföretagen, där vi intervjuade ledare, mellanchefer samt medlemmar av team i ett försök att täcka alla de lager av organisationen som även SAFe täcker. Intervjuresultaten stöder många av litteraturstudiens resultat: noggrant planerande av ibruktagningen, utbildning av nyckelroller, samt en storsatsning på det första planeringstillfället är viktiga framgångsfaktorer för ibruktagandet. Intervjuerna visade också att interna pådrivare av förändringen är essentiella för att samla stöd för ibruktagandet. Våra resultat tyder på att SAFe är ett genomförbart alternativ för att uppskala agil systemutveckling, då det kan medföra ökad synlighet, ökat samarbete samt bättre anslutning mot ett gemensamt mål

A Comparison between Agile and Traditional Software Development Methodologies

Agile and Traditional software development methodologies, both are being used in different projects of software development industry. Agile software development technology is an incremental software development process. On the other hand, Traditional software development methodologies or plan-driven software can be explained as a more formal approach to software development. These methodologies come with a fully completed set of systems requirements followed by an architectural and high leveldesign development and inspiration. This research focuses on the software development life cycle, role and responsibilities of agile and traditional software development methodologies and their technical practices. It performs a comparison between both the software development methodologies. Here a questionnaire is used to collect data from the various experts of different IT related organizations of Bangladesh. In the questionnaire, there are three sections to bring out the individual knowledge from different organization, methodology knowledge of the respondents and software development experience of the respondents. The respondents are mainly software engineer, system analyst, software developer etc. A comparison is also performed between this survey result and a survey done by Ambler

Establishing a World Anti-Doping Code: WADA\u27s impact on the development of an international strategy for anti-doping in sport.

The use and prevalence of performance enhancing drugs is not unique to modern sport. Reports of athletes striving to improve their physical abilities date back to third century BCE. Endeavoring to address the growing problem of doping in sport, WADA was created in 1999. This study evaluated how the formation of WADA impacted the development of an international strategy for anti-doping in sport. Conclusions were reached through the analysis of three primary sources of data: personal and organizational archives; media articles; and exploratory interviews. As revealed by the data, the formation of WADA brought together the necessary players to reach a solution for doping in sport. It provided a forum for sport and government to work co-operatively generating ideas and focusing thinking. It led to an awakening within government and sport to the complexities of doping; and it embodied an independent/credible organization while raising/maintaining global awareness and interest in doping. Paper copy at Leddy Library: Theses & Major Papers - Basement, West Bldg. / Call Number: Thesis2006 .J46. Source: Masters Abstracts International, Volume: 45-01, page: 0306. Thesis (M.H.K.)--University of Windsor (Canada), 2006

Understanding Agile Software Development Assimilation Beyond Acceptance

Agile software development methods represent a departure from the heavily regimented and document-driven procedures of traditional, waterfall approaches. Despite the highly touted benefits of employing agile ISD methods and the growth of agile adoption rates over the past two decades, it is not clear why some organizations fail to routinize agile methods, while others do so and realize their promised benefits. Motivated by the need to understand the factors that influence agile routinization, this study empirically examines the deep contextual factors that impact the extent to which agile methods are proliferated throughout an organization. Findings indicate that project success from initial agile use does not translate to routine agile use. Instead, findings from the study suggest that organizational factors of organizational culture and structure play a pivotal role in the routinization of agile methods

Mobile health technology adoption across generations: Narrowing the digital divide

Mobile health (m-health) technologies offer many benefits to individuals, organizations, and health professionals alike. Indeed, the utilization of m-health by older adults can foster the development of proactive patients, while also reducing financial burden and resource pressures on health systems. However, the potentially transformative influence of m-health is limited as many older adults resist adoption leading to the emergence of an age-based digital divide. This study leverages protection motivation theory and social cognitive theory to explore the factors driving resistance among older adults. This mixed methods study integrates survey findings with insights from qualitative interviews to highlight that the m-health digital divide is deepening due to older adults’ perceived inability to adopt, and their unwillingness to adopt stemming from mistrust, high risk perceptions, and strong desire for privacy. The paper contributes to the privacy and social inclusion literature by demonstrating that while many older adults have access to m-health, they are currently excluded, and require careful consideration by technology organizations and researchers. The study provides recommendations for narrowing the m-health digital divide through inclusive design and educational efforts to improve self-efficacy, develop privacy literacy, and build trust, thereby ensuring older citizens are both capable, and willing to adop

Battle from the Bottom: The Role of Indigenous AIDS NGOs in Botswana

This study attempts to explain why a relatively resource-rich country like Botswana has struggled to combat its HIV-prevalence when other countries with far fewer advantages have succeeded. In comparing Botswana to its most stark counterexample, Uganda, one can see that it has more favorable health expenditures, per capita GDP, population size, political stability and international attention. Yet, while the AIDS statistics in Botswana have remained mostly stagnant, Uganda has witnessed a drastic reduction in its prevalence. It is this puzzle that lies at the heart of the study. Ultimately, the paper concludes that one explanation for the discrepancy is Botswana’s lack of a vibrant local NGO sector and seeks to explore what comparative advantages these organizations have in the fight against AIDS