An International Professional Development Collaboration in Literacy Education

An International Professional Development Collaboration in Literacy Education is a report of an international professional development project in Guatemala designed to improve literacy instructional practices and thereby raise student achievement in reading and writing. The opportunity for coaching Guatemalan teachers in teaching literacy strategies and skills provides data for this participatory action research study. This research is intended to contribute to cross-cultural understanding by graduate and undergraduate students in literacy, improved pedagogical techniques, international outreach in developing countries, and student academic success worldwide.

The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.

International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions

We review and extend the core literature on international transfer price manipulation to avoid or evade taxes. Under negotiated transfer pricing with a viable bargaining structure, including performance evaluation disconnected from the transfer price, divisions voluntarily exchange accurate information to obtain firm-wide optimality, a result not dependent on restraint from exercising internal market power. For intangible licenses, a larger optimal profit shift for a given tax rate change strengthens incentives for transfer pricing abuse. In practice, an intangible's arm's length range is viewed as a guideline, a context where incentives for abuse materialize. Transfer pricing for intangibles obliges greater tax authority scrutiny.

Learning about Self Far From Home: A Pre-service Teacher’s Intercultural Development During an International Program

Preparing teachers to effectively teach culturally diverse students, teacher educators advocate for the use of cross-cultural field experiences, including international study abroad programs. This paper reports on a qualitative case study of two pre-service teachers’ intercultural development during a semester-long teacher education study abroad program in London, England. Findings indicate that international experiences provide a catalyst to move pre-service teachers forward in their intercultural development. Implications include the need for multicultural teacher educators to take a developmental approach to pre-service teacher education informed by theories of intercultural development and cultural learning developed within intercultural communications.

International Money and Finance

We discuss the effectiveness of pegged exchange rate regimes from an historical perspective, drawing conclusions for their effectiveness today. Starting with the classical gold standard period, we point out that a succession of pegged regimes have ended in failure; except for the first, which was ended by the outbreak of World War I, all of the others we discuss have been ended by adverse economic developments for which the regimes themselves were partly responsible. Prior to World War II the main problem was a shortage of monetary gold that we argue is implicated as a cause of the Great Depression. After World War II, more particularly from the late-1960s, the main problem has been a surfeit of the main international reserve asset, the US dollar. This has led to generalized inflation in the 1970s and into the 1980s. Today, excessive dollar international base money creation is again a problem that could have serious consequences for world economic stability.