The traditional rationale of the arm's length approach to transfer pricing - should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.

Mentoring as a career guidance activity: Fostering non-traditional career exploration for girls

This paper reports on a short term mentoring project conducted in the Australian state of Queensland to foster non-traditional career exploration for girls in the communications/informa - tion technology industry. The aim of the study was to evaluate the possibilities of a short term mentoring program to foster girls’interest in a non-traditional industry. In addition it sought to exam - ine the viability of mentoring as a career guidance activity in schools. The findings indicate that mentoring could be a worthy addition to the repertoire of career guidance activities offered by schools and that it is a valuable process in promoting non-traditional career exploration for girls.

Parental occupation and Ewing's sarcoma: Pooled and meta-analysis

Etiologic data on Ewing's sarcoma family of tumors (ESFT) are limited, with only 5 case-control studies reported. Interesting associations, particularly related to parental occupation, have been noted, but results are somewhat inconsistent. We conducted a pooled analysis of 3 case-control studies to assess the overall associations between parental occupation and ESFT. The pooled analysis provided data on parental occupational exposure on 199 cases of ESFT and 1,451 controls. The pooled odds ratio for the periconception and gestation periods were 2.3 (95% CI = 1.3-4.1) for children whose fathers had worked on farms and 3.9 (95% CI 1.6-9.9) for those whose mothers had farmed. For the periconception and gestation periods, there was a 3.5-fold increased risk for those with both parents having farmed and a doubling of risk for those with at least one parent having farmed; pattern of increasing risk with increasing number of years of postnatal parental exposure to farms was seen. No other occupational group (or more narrowly defined occupations) had other than minor inconsistent associations with the occurrence of ESFT. In addition, we conducted a meta-analysis of farm occupation (a main risk factor) including all 4 case-control studies that collected required information to consider parental occupation. Results of the meta-analysis were consistent with those from the pooled analysis. This collaborative analysis of available individual data on parental occupation and ESFT in the offspring provides evidence supporting the hypothesis of an association between ESFT and parental occupation in farming. © 2005 Wiley-Liss, Inc.

Pleistocene occupation of New Guinea's highland and subalpine environments

New Guinea's mountains provide an important case study for understanding early modern human environmental adaptability and early developments leading to agriculture. Evidence is presented showing that human colonization pre-dated 35ka (ka = thousands of uncalibrated radiocarbon years before present) and was accompanied by landscape modification using fire. Sorties into the subalpine zone may have occurred before the Late Glacial Maximum (LGM), and perhaps contributed to megafaunal extinction. Humans persisted in the intermontane valleys through the LGM and expanded rapidly into the subalpine on climatic warming, when burning and clearance may have retarded vegetation re-colonization. Plant food use dates from at least 31ka, confirming that some of New Guinea's distinctive agricultural practices date to the earliest millennia of human presence.

Urinary excretion of cadmium among Torres Strait Islanders (Australia) at risk of elevated dietary exposure through traditional foods

This study explored urinary cadmium levels among Torres Strait Islanders in response to concerns about potential health impact of high levels of cadmium in some traditional seafood (dugong and turtle liver and kidney). Cadmium levels were measured by inductively coupled mass spectrometry in de-identified urine samples collected during general screening programs in 1996 in two communities with varying dugong and turtle catch statistics. Statistical analysis was performed to identify links between cadmium levels and demographic and background health information. Geometric mean cadmium level among the sample group was 0.83 mu g/g creatinine with 12% containing over 2 mu g/g creatinine. Cadmium level was most strongly associated with age (46% of variation), followed by sex (females > males, 7%) and current smoking status (smokers > non-smokers, 4.7%). Adjusting model conditions suggested further positive associations between cadmium level and diabetes (p = 0.05) and residence in the predicted higher exposure community (p = 0.07). Positive correlations between cadmium and body fat in bivariate analysis were eliminated by control for age and sex. This study found only suggestive differences in cadmium levels between two communities with predicted variation in exposure from traditional foods. However, the data indicate that factors linked with higher cadmium accumulation overlap with those of renal disease risk (i.e. older, females, smokers, diabetes) and suggest that levels may be sufficient to contribute to renal pathology. More direct assessment of exposure and health risks of cadmium to Torres Strait Islanders is needed given the disproportionate level of diet-related disease and the cultural importance of dugong and turtle. This study highlights the need to consider social and cultural variation in exposure and to de. ne "safe'' cadmium levels during diabetes given its rising global prevalence.

Modern methods for traditional tasks: Developing an electronic version of student fieldwork assessment at The University of Queensland.

Fieldwork placements are an integral part of many professional tertiary programmes. At The University of Queensland, Occupational Therapy students undertake block fieldwork affiliations off campus at a wide range of sites as part of their studies. Students’ fieldwork performance has traditionally been assessed using a hard copy format of the Student Placement Evaluation Form (SPEF), which is posted to the university on completion by the clinical supervisor. This project aimed to develop an electronic version of the UQ Occupational Therapy Student Placement Evaluation Form (SPEF), to allow the assessment to be completed and returned in an on line format. Practitioners had become very comfortable with using the existing print based form so in order to encourage and assist users to extend beyond their comfort zones, numerous steps were taken to ease the learning process including incorporating the existing page layout, consistent colour coding, considerable user instruction, testing and software enhancement cycles. Additionally, the e-version of the SPEF aimed to provide a range of benefits such as on screen assistance in the form of instructions, roll overs and feedback to supervisors, increased accuracy, faster completion, cost savings to the School, up to date design, improved security and confidential and anonymous storage of fieldwork results for potential future research.