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

Beyond TREC's filtering track

Following the withdrawal of the filtering track from the latest TREC conferences, there is a niche for new evaluation standards. Towards this end, we suggest, based on variations of TREC's routing subtask, two new evaluation methodologies. The first can be used for evaluating single, multi-topic profiles and the second for testing the ability of a multi-topic profile to adapt to both modest variations and radical drifts in user interests

Using distributional similarity to organise biomedical terminology

We investigate an application of distributional similarity techniques to the problem of structural organisation of biomedical terminology. Our application domain is the relatively small GENIA corpus. Using terms that have been accurately marked-up by hand within the corpus, we consider the problem of automatically determining semantic proximity. Terminological units are dened for our purposes as normalised classes of individual terms. Syntactic analysis of the corpus data is carried out using the Pro3Gres parser and provides the data required to calculate distributional similarity using a variety of dierent measures. Evaluation is performed against a hand-crafted gold standard for this domain in the form of the GENIA ontology. We show that distributional similarity can be used to predict semantic type with a good degree of accuracy

Automated software quality visualisation using fuzzy logic techniques

In the past decade there has been a concerted effort by the software industry to improve the quality of its products. This has led to the inception of various techniques with which to control and measure the process involved in software development. Methods like the Capability Maturity Model have introduced processes and strategies that require measurement in the form of software metrics. With the ever increasing number of software metrics being introduced by capability based processes, software development organisations are finding it more difficult to understand and interpret metric scores. This is particularly problematic for senior management and project managers where analysis of the actual data is not feasible. This paper proposes a method with which to visually represent metric scores so that managers can easily see how their organisation is performing relative to quality goals set for each type of metric. Acting primarily as a proof of concept and prototype, we suggest ways in which real customer needs can be translated into a feasible technical solution. The solution itself visualises metric scores in the form of a tree structure and utilises Fuzzy Logic techniques, XGMML, Web Services and the .NET Framework. Future work is proposed to extend the system from the prototype stage and to overcome a problem with the masking of poor scores

Perfect weddings abroad

Approximately 16% of UK couples are currently married abroad. However, academic or practitioner focused research that explores the complex nature of a couple’s buying preferences or the development of innovative marketing strategies by businesses operating within the weddings abroad niche sector, is almost non-existent. This exploratory paper examines the role and relevance of marketing within the weddings abroad sector. The complex nature of customer needs in this high emotional and involvement experience, are identified and explored. A case study of Perfect Weddings Abroad Ltd highlights distinctive features and characteristics. Social networking and the use of home-workers, with a focus on reassurance and handholding are important tools used to develop relationships with customers. These tools and techniques help increase the tangibility of a weddings abroad package. Clusters of complementary services that are synergistic and provide sources of competitive advantage are identified and an agenda for future research is developed

ARIS and EGIIS Installation, Con guration and Usage Manual

A scalable, production quality dynamic distributed information system for AR

Study behaviours in an increasingly digital world: Learning habits, top tips and 'study hacks' questionnaire survey

In response to recent changes in the higher education market, student performance and competitor activity, The Open University has developed strategic objectives around a shift to developing ‘digital by design’ modules and the development of new digital tools to improve student success rates. In order to design effective tools, this initial piece of research was designed to understand more about students’ current study behaviours. The survey was built on a framework with student success at the centre, and generated a great deal of rich, qualitative data about how current distance learning students approach their study. The data was analysed using a thematic analysis, and produced a number of interesting themes. These included a variety of digital personas; priorities when organising study sessions; note-taking methods and reasons for making notes; and boundaries. The practical applications of these findings are some embryonic concepts for new tools and digital spaces for students that encourage the development of successful study behaviours. These concepts are being developed in conjunction with a rigorous research plan