Impact of transfer pricing toward benefits and sustainable of multinational hotel industry

This article discusses the impact of transfer pricing on the benefits and sustainability of the hotel industry operating in many countries. The author believes that the hotel industry is just like any other industry where the impact of transfer pricing also impacts tax reporting and the company's actual financial condition. For this reason, we have made some databases of journal publications and websites as the primary data for us to study with a phenomenological approach so that these data become valid findings in completing the discussion of this business study. The descriptive qualitative study format became the design of this study by relying on data and evidence from field studies by digitally searching in journal publications such as Taylor and Francis, Elsevier, Google books, and many national scientific publications. Based on the study results and discussion of the data, we can summarize that transfer pricing impacts revenue on the sustainability of the hotel industry internationally. Therefore, transfer pricing rules, and policies for each hotel are allowed to be directly determined following the country's rules in which it is located the hotel operated.

The Perceptions of Liaison Librarians, at a New Zealand Academic Institution, on the Role of Researchers in the Electronic Journal Environment

<p>The objective of this project was to examine how liaison librarians perceive the role of the academic researcher in the electronic journal environment. An interview process was undertaken with twelve liaison librarians from the Arts, Business and General Science disciplines, at a New Zealand tertiary institution, to elicit their views in this regard. Interviewees were questioned on the researcher/liaison librarian relationship in terms of their interaction involving direct and indirect forms of communication, on the topic of electronic journal publications. The direct forms of communication examined in this study, included e-mail, phone interviews and face-to-face interactions. The material placed on the Library subject resource web pages, concerning electronic journal publications, encapsulated the indirect method of communication between liaison librarian and researcher. This study was conceptualized with Anthony Giddens' "Structuration Theory" as a contextual basis. Continuous access and search methodologies were discovered to be the predominant themes between liaison librarians and researchers engaged in direct communication, on the topic of electronic publication. Access to available information found in electronic journals proved to be the most critical factor for researchers engaged in information retrieval and dissemination. Search enquiries amongst researchers were generally found to be more about ratification of their methodologies rather than a didactic engagement on how to carry out a particular search. Though these themes were found to be universal across the disciplines, variances between the faculties examined and between academic departments within their respective faculties were discovered. Input from researchers, concerning information on issues surrounding electronic journal publication, which is published on library subject resource pages has been found to be negligible. Although some academic departments do have certain researchers who do engage in the publication of these pages, they are situated in a distinct minority. Information on bibliometric measurement, copyright, and licensing are placed on these pages predominantly on the initiative of the liaison librarians examined. Issues surrounding scholarly communication, bibliometric measurement, open access platforms and institutional repositories have been found to be a part of the liaison librarian/researcher interaction, in this study. Whilst researchers do engage in these topics on a collegial level, they are also engaging with liaison librarians to better educate themselves in these matters. The principal influence on researchers, asking about these topics, is Performance Based Research Funding (PBRF), and most lines of questioning involve this facet of academic research. It can be said that liaison librarians believe that researchers play an active role in their relationship with the electronic publication environment. The role of the liaison librarian can be seen increasingly as that of facilitator rather than educator and this role is readily accepted by researchers. This study involved only a small research population, at one New Zealand tertiary institution and as such the findings cannot be regarded as universal to all researchers. In addition to this, the findings are based on the perceptions of liaison librarians and not researchers and although these perceptions offer a useful and unique view, it cannot be described as definitive. However this study can be utilized as a starting point for further research that examines both the views of researchers and the study of other academic institutions.</p>

The Perceptions of Liaison Librarians, at a New Zealand Academic Institution, on the Role of Researchers in the Electronic Journal Environment

<p>The objective of this project was to examine how liaison librarians perceive the role of the academic researcher in the electronic journal environment. An interview process was undertaken with twelve liaison librarians from the Arts, Business and General Science disciplines, at a New Zealand tertiary institution, to elicit their views in this regard. Interviewees were questioned on the researcher/liaison librarian relationship in terms of their interaction involving direct and indirect forms of communication, on the topic of electronic journal publications. The direct forms of communication examined in this study, included e-mail, phone interviews and face-to-face interactions. The material placed on the Library subject resource web pages, concerning electronic journal publications, encapsulated the indirect method of communication between liaison librarian and researcher. This study was conceptualized with Anthony Giddens' "Structuration Theory" as a contextual basis. Continuous access and search methodologies were discovered to be the predominant themes between liaison librarians and researchers engaged in direct communication, on the topic of electronic publication. Access to available information found in electronic journals proved to be the most critical factor for researchers engaged in information retrieval and dissemination. Search enquiries amongst researchers were generally found to be more about ratification of their methodologies rather than a didactic engagement on how to carry out a particular search. Though these themes were found to be universal across the disciplines, variances between the faculties examined and between academic departments within their respective faculties were discovered. Input from researchers, concerning information on issues surrounding electronic journal publication, which is published on library subject resource pages has been found to be negligible. Although some academic departments do have certain researchers who do engage in the publication of these pages, they are situated in a distinct minority. Information on bibliometric measurement, copyright, and licensing are placed on these pages predominantly on the initiative of the liaison librarians examined. Issues surrounding scholarly communication, bibliometric measurement, open access platforms and institutional repositories have been found to be a part of the liaison librarian/researcher interaction, in this study. Whilst researchers do engage in these topics on a collegial level, they are also engaging with liaison librarians to better educate themselves in these matters. The principal influence on researchers, asking about these topics, is Performance Based Research Funding (PBRF), and most lines of questioning involve this facet of academic research. It can be said that liaison librarians believe that researchers play an active role in their relationship with the electronic publication environment. The role of the liaison librarian can be seen increasingly as that of facilitator rather than educator and this role is readily accepted by researchers. This study involved only a small research population, at one New Zealand tertiary institution and as such the findings cannot be regarded as universal to all researchers. In addition to this, the findings are based on the perceptions of liaison librarians and not researchers and although these perceptions offer a useful and unique view, it cannot be described as definitive. However this study can be utilized as a starting point for further research that examines both the views of researchers and the study of other academic institutions.</p>

Egyetemi tanári pályázatok minimális publikációs követelményeinek változása és várható hatása a társadalomtudományok területén

Összefoglaló. Az egyetemi tanári pályázat összeállításához és értékeléséhez összeállított, a Magyar Akkreditációs Bizottság által elfogadott módosított útmutató 2020. szeptember 1-jétől lépett hatályba. A módosított követelményrendszer vizionálja a jelenlegi értékmérők átalakulását. A tudományos teljesítmény súlypontjaivá a folyóirat-publikációk váltak, azonban a hazai közlemények önmagukban nem elegendőek, a nemzetközi láthatóság és minőségi rangsor feltétele a nemzetközi publikálás, amely egyúttal a tudományos fokozatok elérésének is feltételévé vált. Jelen tanulmány a gazdaságtudomány, valamint a társadalomtudományok területén működő magyarországi egyetemek oktatóinak publikációs tevékenységén keresztül vizsgálja a módosított követelményrendszer hatását és következményeit az egyetemi tanári pályázat, valamint tágabb értelemben a nemzetközi tudományos elismertség vonatkozásában. Summary. The modified Guidelines for the Compilation and Evaluation of the Applications for the Position of University Full Professors approved by the Hungarian Accreditation Committee was to enter into force on the 1st of September in 2020. The reshaped requirement system envisions the transformation of current assessment criteria. Journal publications have become the focus of scientific performance, however, publications in domestic journals alone are not enough; apart from being required for achieving international scientific visibility and quality ranking, international publications have also become a prerequisite for scientific degrees. The present study examines the impact and consequences of the modified requirement system on university professorships and, in a broader sense, on their international scientific recognition through the publication activities of lecturers from Hungarian universities in the fields of Economics and social sciences.

Emergence of teleradiology, PACS, and other radiology IT solutions in Acta Radiologica

For this historical review, we searched a database containing all the articles published in Acta Radiologica during its 100-year history to find those on the use of information technology (IT) in radiology. After reading the full texts, we selected the presented articles according to major radiology IT domains such as teleradiology, picture archiving and communication systems, image processing, image analysis, and computer-aided diagnostics in order to describe the development as it appeared in the journal. Publications generally follow IT megatrends, but because the contents of Acta Radiologica are mainly clinically oriented, some technology achievements appear later than they do in journals discussing mainly imaging informatics topics.