Divisionalization and transfer pricing: A review

This paper reviews the various transfer-pricing systems that have been commonly suggested for divisionalized companies. The properties of an ideal system are discussed and the advantages and disadvantages of each practical system are examined in relation to these properties. The fiscal restrictions that act on multinational companies are also considered. Finally, the contribution of operational research in establishing transfer pricing systems is discussed and criticized. Some very recent work is briefly looked at in the hope that this will form a basis for a more substantial contribution in the future.     

A randomized controlled trial of the effects of mindfulness practice on doctoral candidate psychological status

Objectives: To examine the impact of guided mindfulness practice on psychological distress and psychological capital (hope, optimism, resilience, and efficacy) in doctoral candidates. Participants: Recruitment of a convenience sample of doctoral candidates occurred in July 2015 and participants were randomly allocated to the control or intervention group (38 and 34 participants completed the trial, respectively). Methods: A single-blinded, randomized controlled trial with intention-to-treat analysis was conducted. The intervention consisted of a daily guided mindfulness practice, using an audio CD. Indicators of psychological distress and psychological capital were measured pre- and post-trial with validated questionnaires. Results: Compared to the control group, the intervention group reported a statistically significantly reduction in depression (p?=?.045) and increased self-efficacy (p?=?.004), hope (p?=?.000), and resilience (p?=?.011). Conclusions: These results highlight the effectiveness of self-administered mindfulness practice on the psychological health of doctoral candidates, and the positive effect on psychological capital is reported as a key finding.     

Evaluation of the effects of a smoking cessation intervention using the multilevel thresholds of change model

The multilevel thresholds of change model is used to analyze the effect of a smoking cessation intervention on stage of readiness to quit across a 2-year follow-up period. The intervention, targeted to females with high school or less education, consisted of a televised component and a written manual. Any exposure to the intervention had a significant effect on stages that precede quitting but not on quitting; participation in the intervention had significant effects at all levels of change, including quitting. The written component had a stronger independent effect than the televised component. Intervention effects were strongest within women who were initially precontemplative.     

Changes in self-efficacy and readiness for smoking cessation among women with high school or less education

The most common theory of smoking cessation postulates that readiness to quit begins with changes in attitudes that move the smoker toward behavioral change and eventual cessation. However, trends in smoking indicate that many who currently smoke are not ready to quit. Hence, strategies that both enhance readiness and focus on quitting are likely to be most effective. We hypothesize that an intervention addressed to motivating behavior change will enhance readiness to change, which will in turn increase the smokers self-efficacy regarding further change. A smoking cessation intervention that combined a self-help booklet and televised segments was developed to address these issues in a population of women smokers with high school or less education. Readiness to quit was measured prior to the intervention, immediately following the intervention, and again at six and 12 months after intervention. The results indicate that the intervention had its effects on readiness to quit, which in turn affected self-efficacy, which further enhanced readiness to quit. These findings indicate that interventions aimed at this group of smokers may need to provide achievable objectives that focus on preparing the smoker to quit as well as promote cessation.