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Educators across the United States have designed and implemented Comprehensive, Integrated, Three-tiered (Ci3T) models to meet K–12 students' academic, behavioral, and social and emotional well-being needs. As part of implementation efforts, educators collect and use social validity and treatment integrity data to capture faculty and staff views of the plan's goals, procedures, and outcomes and the degree to which the plan is implemented as designed (e.g., procedures for teaching, reinforcing, and monitoring). In this study, we re-examined the relation between social validity and treatment integrity utilizing hierarchical linear modeling with extant data from a research partnership across 27 schools in five midwestern districts. Findings suggested an educator's fall and spring social validity score on the Primary Intervention Rating Scale (PIRS) predicted their treatment integrity scores on the Ci3T Treatment Integrity: Teacher Self-Report (CI3T TI: TSR) in the same timepoint. Schoolwide average fall PIRS scores also statistically significantly predicted spring Ci3T TI: TSR scores. Results suggested schoolwide context is important for sustained implementation of Tier 1 procedures during the first year. Findings demonstrate the complex nature of implementing a schoolwide plan, involving each individual's behavior while also relying on others to facilitate implementation. We discuss limitations and future directions. [ABSTRACT FROM AUTHOR]

Background: Latine communities in the United States have been disproportionately affected by COVID-19. It is critical to gain a better understanding of the sociocultural determinants that challenge and facilitate COVID-19 testing, vaccination, and booster uptake within these vulnerable communities to inform culturally congruent strategies and interventions. Methods: In summer 2022, our community-based participatory research partnership conducted 30 key informant interviews and 7 focus groups with 64 Spanish-speaking Latine participants in North Carolina. Interviewees consisted of representatives from health and service organizations, most of whom were engaged with direct service to Spanish speakers. Interviews were conducted in either English or Spanish, depending on the preference of the participant; all focus groups were conducted in Spanish. Interviews and focus groups were conducted in person or by videoconference. Results: Twenty themes emerged that we organize into four domains: general perceptions about COVID-19; barriers to COVID-19 testing, vaccination, and booster uptake; facilitators to COVID-19 testing, vaccination, and booster uptake; and recommendations to promote testing, vaccination, and booster uptake. Discussion: Results underscore important sociocultural determinants of ongoing COVID-19 testing, vaccination, and booster uptake to consider in developing interventions for Spanish-speaking Latines in the United States. Based on this formative work, our partnership developed Nuestra Comunidad Saludable (Our Healthy Community). We are implementing the intervention to test whether trained peer navigators can increase COVID-19 testing, vaccination, and booster uptake among Spanish-speaking Latines through blending in-person interactions and mHealth (mobile health) strategies using social media. [ABSTRACT FROM AUTHOR]

Authoritarian, revisionist, and revanchist powers are exerting pressure on the liberal international order and challenging the United States' vital security interests across theaters. The United States will increasingly need to simultaneously tackle challenges in two critical theaters while also addressing global threats. To do so effectively, it will need to lean in and actively capitalize on its chief geostrategic advantage over its competitors and adversaries – its global network of alliances and strategic partnerships. However, alliance management faces both traditional and emerging challenges. These range from ensuring effective burden sharing, to providing alliance assurance and balancing interests and values along with allies' contributions across theaters and domains. In addition, because the United States is operating in a world where all instruments of power, military and non-military, are increasingly utilized in an interconnected way, it will also need to look at defense and security alliance management through the lens of issues ranging from industrial policy to economic security. This essay sheds light on these "old" and "new" challenges, providing insights into critical issues of alliance management that the United States will face in the emerging security environment. [ABSTRACT FROM AUTHOR]

This study examines the differences in business continuity of Japanese and American small organizations during the Covid-19 pandemic since early 2020 in terms of organizational adaptation empowered by loans, grants, and aid and created through processes of visioning, and relationship building. The 28 Japanese and 21 American small organizations collected through snowball sampling were asked about their level of preparedness, the types of aid earned, the vision that an organization developed, and how they used their organization to advance community life. We used semi-structured interviews in the participants' native languages for 40 min to 1.5 h. Coding results identified 36 codes, nine subcategories, and three broad categories common among small organizations in Japan and the United States. A comparison of the coding results showed three results that we focus on in our comparative analysis. First, loans, grants, and aid provided by the government were effectively used as a business continuity resource in both countries. Second, visioning, a process of setting goals and understanding purpose, was observed in Japan and the United States. Lastly, Japanese organizations emphasized maintaining relationships with business partners, even providing monetary support to them. Conversely, in the United States, new relationships were observed but organizations did not provide as much mutual support. Thus, the study clarified two different types of resilience among small organizations: trust-based resilience seen frequently in Japan, which seeks to maintain relationships with employees and business partners rather than investing in the organization, and the change-based resilience in the United States, which aims to change the organization and build new relationships. [ABSTRACT FROM AUTHOR]

Objectives: American Indians and Alaska Natives (AIANs) experience significant disparities in their prevalence of suicidal ideation, attempts, and deaths when compared to all other racial/ethnic groups in the United States. In this systematic review (SR), we aim to examine the methodologies employed in AIAN suicide research during the past decade to highlight successful methodological practices and provide suggestions for improving future research. Method: The authors followed guidance by Siddaway et al. (2019) for conducting SRs. The databases PsycINFO, Ovid Medline, The Cumulative Index to Nursing and Allied Health Literature (CINAHL), Education Resources Information Center, Bibliography of Native North Americans, Sociological Abstracts, and Academic Search Premier were searched for scientific articles published between 2010 and June 5, 2020 that specifically focused on AIAN suicide. The search yielded 937 citations; 240 full-text articles were screened for inclusion, and 72 articles were included in this review. Results: Findings revealed significant heterogeneity among methodologies employed in the corpus, making it difficult to draw robust conclusions about AIAN suicide. Notably, research partnerships that were initiated by an AIAN Tribal Nation in collaboration with a research team yielded meaningful contributions and positive outcomes as compared to traditional community-based participatory research approaches. Finally, several critical gaps in the literature emerged including a lack of data on sexual and gender minority AIANs, urban, and multiracial AIANs. Conclusions: Based on these findings, we propose the following recommendations: (a) standardize the assessment of suicide; (b) increase partnerships between Tribal Nations and researchers; and (c) pursue research centering specific high-risk populations (e.g., urban, sexual and gender minority, and multiracial AIANs). Public Significance Statement: This systematic review demonstrates that the American Indian and Alaska Native (AIAN) suicide literature includes great variance in selected methodologies, indicating a need to standardize our approaches in future research so that knowledge can accrue. It is crucial to increase the number of collaborative partnerships between Tribal Nations and research teams to better understand the suicide crisis in "Indian Country." Significant gaps still exist in the literature such as a lack of data on particularly vulnerable AIAN populations (e.g., urban AIANs, sexual and gender minority), as well as AIAN suicide clusters, and researchers should focus on exploring these gaps in future efforts. [ABSTRACT FROM AUTHOR]

• Two new measures of children's engagement were developed and tested for use in preschool classrooms– a teacher rating scale and an independent observation instrument. • Findings revealed initial construct validity evidence for the two measures, which were found to be reliable and to relate modestly with one another as well as to an external criterion measure of children's science knowledge. • Findings also revealed significant relations between preschool children's engagement and child and family demographic characteristics, perhaps attributable to the unique context of Head Start. For example, teachers rated children whose home language was not English as higher in engagement compared with children whose home language was English. Children's behavioral engagement in preschool is a strong predictor of their academic achievement both concurrently and into the later school years across socioeconomic and ethnic groups (Chien et al., 2010; Fuhs et al., 2013; Hamre & Pianta, 2001; Kim & Suarez-Orozco, 2015; Ladd & Dinella, 2009). The present measurement development study was conducted within the context of a larger intervention research program in partnership with an urban Head Start program in the northeastern United States. Forty-one teachers and 456 children participated. Two new measures were developed and tested for use in preschool classrooms– a teacher rating scale and an independent observation instrument. Although many of the assessments that result from commonly employed systematic observation methods provide a detailed and nuanced description of children's engagement in the classroom, they often require intensive training and are costly to implement. The present study sought to provide the early childhood education field with two brief and more cost-effective measures. Findings revealed initial construct validity evidence for the two measures, which were found to be reliable and to relate modestly with one another as well as to an external criterion measure of children's science knowledge, which was the focus of the larger intervention. Findings also revealed significant relations between children's engagement and child and family demographic characteristics, perhaps attributable to the unique context of Head Start. [ABSTRACT FROM AUTHOR]

Introduction: Because transgender individuals experience disproportionately high rates of HIV infection, this population is an increasing focus of epidemiological and implementation science research to combat the epidemic. However, study participants, providers and other advocates have become increasingly concerned about research practices that may alienate, objectify, exploit or even re‐traumatize the communities they are designed to benefit. This commentary explores the common pitfalls of HIV research with transgender communities and provides a potential framework for ethical, community‐engaged research practice. Discussion: We review some of the critical challenges to HIV research with transgender and non‐binary communities that limit the potential for such studies to improve practice. For example, scales that measure stigma perceptions/experiences often include activating language, while the consistent focus in research on risk and trauma can often feel judgemental and redundant. Because of limited employment opportunities, some participants may feel undue influence by research stipends; others may perceive their participation as fuelling the larger research economy without providing research jobs to community members. Questions remain regarding optimal strategies for authentic research partnership beyond community advisory boards or focus groups. Transgender and non‐binary researchers are under‐represented and may be tokenized. Many demonstration projects provide much‐needed services that disappear when the research funding is over, and community‐based dissemination efforts are often perceived as "too little, too late" to effect change. Conclusions: Based on this review and input from study participants across the United States, we detail six recommendations for ethical HIV research with transgender and non‐binary communities, including (1) equitable budgeting with community‐based programme partners; (2) representation in the development of both research agenda and methods; (3) integration of research activities into the ongoing work of any clinical or service site, so that individuals' needs as "clients" can continue to be prioritized over their role as "participants;" (4) mindfully considered compensation that values the contributions of community members, but avoids undue influence; (5) transparent, community‐focused and timely communication at every stage of the study, including research purpose, data usage, preliminary findings and full‐scale results; and (6) planning for sustainability of any programme or services beyond the life of the research project. [ABSTRACT FROM AUTHOR]

Loan regime split dollar has been the beneficiary of an advanced-planning renaissance due to low interest rates, increasing clarity in split-dollar regulations and a surging economy that provides a fertile ground for executive benefit arrangements. The recently passed Tax Cuts and Jobs Act of 2017 [PL 115-97 (2017)] provides an additional incentive to take another look at this effective planning vehicle. [ABSTRACT FROM AUTHOR]

Uber, the ride-sharing company launched in 2010, has grown at an exponential rate. Using both survey and administrative data, the authors provide the first comprehensive analysis of the labor market for Uber’s driver-partners. Drivers appear to be attracted to the Uber platform largely because of the flexibility it offers, the level of compensation, and the fact that earnings per hour do not vary much based on the number of hours worked. Uber’s driver-partners are more similar in terms of their age and education to the general workforce than to taxi drivers and chauffeurs. Most of Uber’s driver-partners had full- or part-time employment before joining Uber, and many continue in those positions after starting to drive with the Uber platform, which makes the flexibility to set their own hours especially valuable. Drivers often cite the desire to smooth fluctuations in their income as one of their reasons for partnering with Uber. [ABSTRACT FROM AUTHOR]

The IRS recently issued proposed regulations related to the new partnership audit regime. Of particular interest to financial service professionals is a change in the rules that allows persons other than partners or members to act as partnership tax representatives. This new rule opens up the possibility for financial service professionals to act as the partnership tax representative for partnership clients. This article outlines changes in the new partnership audit regime and discusses how these changes might expand the reach of the financial service practice. [ABSTRACT FROM AUTHOR]

On 11 May 1810, the American merchant brig Dorothea departed Philadelphia for Veracruz on a mission that had little to do with trade. Instead, its sponsors, Francisco Caballero Sarmiento, a Philadelphia-based merchant, and Luis de On's, the Spanish ambassador to the United States, intended the voyage to resolve a financial emergency that threatened both men on a professional, patriotic, and personal level. Suffering from a chronic lack of funding that undermined his diplomatic operations at a time of profound political upheaval for Spain, On's had accepted a significant loan from Sarmiento in order to carry out his official duties. Unable to repay the merchant, the ambassador used the Dorothea to send Felipe Fatio, the legation secretary, to Mexico City to confirm viceregal support for the ad hoc partnership and secure a stable source of funding for the embassy. This paper relates the origins and outcome of the voyage of the Dorothea. While the story has many layers, this account focuses on the relationship between imperial officials at a time when the loyalist struggle against the French had reached its nadir and the independence movements in Spanish America had just begun. As a result, it raises important questions about the effectiveness of colonial institutions at a critical time in the history of the empire. While Spanish patriots most feared Napoleon, this mission suggests that the colonial bureaucracy was often its own worst enemy. [ABSTRACT FROM AUTHOR]

Nonmarital families constitute a large and growing slice of the population in the United States and around the world. Scholars and policymakers are increasingly grappling with how the law does and should regulate these relationships. Many other countries have responded to this demographic shift by adopting a "status-based approach." Under this approach, if the relationship meets various criteria, the couple is subject to family law rules. States in the United States, however, continue to resist this trend. The United States, it is said, applies a "contract-based approach" to nonmarriage. This Article offers new insights on this critically important debate. By meticulously rereading the case law through the prism of market doctrines, this Article reveals that the law of nonmarriage in the United States follows neither approach. Instead, it places nonmarital partners in an untenable double bind: nonmarital partners are at once nonfamilies and families. Nonmarital partners are denied protection under the law of the family because they are not family. Simultaneously, they are denied protection under private law doctrines when the underlying transactions are too family-like. The content of this double bind is also peculiar. Nonmarital partners are denied relief for their family-like bargains because the law subjects these claims--and only these claims--to heightened formality requirements, beyond those imposed on sophisticated business players. The practical result of these features is that the critical work of forming and running nonmarital families remains outside of the law's grasp. This Article concludes by employing the theoretical lens of the double bind to challenge the normative defenses of non-marriage as autonomy and family respecting. [ABSTRACT FROM AUTHOR]

Drawing on social identity theory, this study takes an employee-centered approach to examine employee attitudes toward corporate refugee support and its consequences. It distinguishes four types of corporate refugee support-advocacy, sponsorship, partnership, and hiring refugees-to assess whether and how they are perceived differently by employees. In addition, a comparative analysis was conducted to examine the perceptions of employees based in the United States and the United Kingdom. Employees of for-profit organizations (N = 601) were recruited through Prolific to participate in an online experiment. The results show that corporate partnership and sponsorship are perceived more positively by employees compared with corporate advocacy and hiring employees, and these effects are mediated by perceived organizational morality. Also, the value of corporate advocacy turns out to be better recognized by the employees based in the United States than those in the United Kingdom. The findings provide important guidance for businesses in aligning employees through committing to specific refugee support strategy. [ABSTRACT FROM AUTHOR]

The death of a tax partnership has recently taken on increased importance. Under the centralized partnership audit regime enacted as part of the Bipartisan Budget Act of 2015 (the BBA), whether a partnership "ceases to exist" can change the identity of the persons who are liable for unpaid tax. But the statute and regulations implementing the BBA audit regime create uncertainties surrounding this event. The regulations give the Service broad discretion to determine that a partnership continues to exist for purposes of the BBA even if it has terminated under general partnership tax rules. This discrepancy between the general partnership tax rules and the BBA makes it difficult for taxpayers to plan their affairs and places a premium on quality tax advice. In addition, the statute and regulations provide no guidance for how the BBA applies when one or more constituent partnerships to a transaction, such as a merger or division, continue their existence after the transaction. This omission is troublesome, given that the regulations imply that multiple partnerships can survive a merger or division for purposes of the BBA. This Article provides suggestions for reducing this uncertainty in the BBA's cease-to-exist rules. It suggests that a partnership should automatically cease to exist under the BBA when the partnership has terminated under the general partnership tax rules. It then suggests that Treasury and the Service should issue guidance clarifying the operation of the BBA in the context of transactions such as partnership mergers and divisions. Among other things, this guidance should provide for joint and several liability among certain partnerships after partnership divisions and similar transactions. The Article concludes by offering practical guidance for navigating the regulations and possible legal avenues to challenge the Service's discretion under the BBA "cease-to-exist" regulations. [ABSTRACT FROM AUTHOR]

The procedure provided in the section 704(b) regulations known as "revaluation and book-up" (sometimes called simply "book-up") of a partnership's assets and capital accounts is available and often used when a new partner enters an existing partnership and acquires a partnership interest in exchange for cash or property. The procedure is also available for use when the new partner obtains a partnership interest for services and when an existing partner's interest is reduced by a nonproportionate distribution or increased by a nonproportionate contribution. The revaluation and book-up process seeks to avoid the possibility and danger of a shift in the tax incidence when a partnership sells property acquired before the event giving rise to the book-up opportunity and, often more important, the inadvertent shift in economic benefits among partners when a new partner enters a partnership whose allocations are governed by the substantial economic effect safe harbor provisions that are common in modern partnership agreements. Revaluations and book-ups create a process by which allocations of "built-in" gains (or losses) (i.e. , gains (or losses) that have arisen but have not yet been realized by the partnership prior to the entry of the new partner (or other transaction that gives rise to the book-up)) are allocated automatically to the existing partners when realized by the partnership in the amount of the built-in gain (or loss). This Article deals with the book-up procedure generally, its consequences, planning involving book-ups, alternatives to book-ups, and other allocation procedures in lieu of the book-up procedure. The Article deals extensively with section 704(c) because section 704(c) provides the foundation for bookups.It then discusses book-ups in a number of situations involving a new partner entering an existing partnership as well as book-ups in the context of a reduction of a partner's partnership interest upon the liquidation of all or a portion of that partner's interest in a partnership. The Article concludes with a number of policy recommendations. [ABSTRACT FROM AUTHOR]

The article explores the significance of modern legal business entities in the U.S. Topics discussed include the organizational law changes from a rigid governance structure to flexible structure in corporations, partnerships and limited liability companies (LLC), ability of modern entities to balance financial safety, agency costs and self-determination in case of legal disability of a business owner, and redundancy of traditional forms of entity in light of the presence of the LLC.

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Using data collected from US manufacturing firms, this research evaluates logistics service from the eyes of manufacturers. The study leads to a close look at how manufacturers view third party logistics services to provide important strategic and operational values to manufacturers. The results indicate that the building of a long-term relationship is mediated by trust and commitment from manufacturers. When manufacturers believe that the logistics service provider is honest and passionate, and care about their business, they will make a commitment toward a long-term business relationship. [ABSTRACT FROM PUBLISHER]

In today's economy, higher education institutions are struggling to maintain quality while functioning with fewer resources. For libraries, the economic situation is compounded by the impact of an information marketplace that is characterized by prices for resources that increase at 7 to 10% per year, and by near and actual monopolies controlling content. Added to the complexities of the marketplace are the demands of a faculty and student body that prefer individual actions to group efforts. These economic and social issues can become real barriers to innovation, quality improvement, and successful services for today's libraries. One way to combat the economic and social environment is by creating new and improved partnerships to leverage resources and share expertise in order to provide better services and access to wider collections. But forming partnerships is not easy. This paper will review the characteristics of successful partnership as developed by the Gallup Corporation and will show how these values can be used in the academic library environment to create opportunities for success. [ABSTRACT FROM PUBLISHER]

In the aftermath of the recent economic crisis, the world is looking for fresh ideas and new perspectives. Business reality has transformed from "West leads East" to "West meets East." A thriving Chinese business culture represents not only a source of economic partnership but a potential fount of managerial wisdom that can help renew Western economies. Unfortunately, the cultural distance between East and West makes Chinese examples too different, and at times inappropriate, for Western firms to emulate. Outstanding entrepreneurs such as Stan Shih, who have taken the best managerial practices from the East and the West while avoiding the shortcomings, represent ideal "intermediate" role models. By employing such an "ambicultural" approach to management, Shih provides a model for both bridging cultures and instructing organizations in the East and West. In this essay, we discuss these linkages and some of the useful lessons for managers from both cultures. Indeed, "Chinese" as a way of thinking, with its emphasis on balance and self-other integration, offers the promise to bridge global divides and facilitate the formation of global-minded executives. [ABSTRACT FROM PUBLISHER]

In large U.S. corporations, founding families are the only blockholders whose control rights on average exceed their cash-flow rights. We analyze how they achieve this wedge, and at what cost. Indirect ownership through trusts, foundations, limited partnerships, and other corporations is prevalent but rarely creates a wedge (a pyramid). The primary sources of the wedge are dual-class stock, disproportionate board representation, and voting agreements. Each control-enhancing mechanism has a different impact on value. Our findings suggest that the potential agency conflict between large shareholders and public shareholders in the United States is as relevant as elsewhere in the world. [ABSTRACT FROM AUTHOR]

Key elements in estate and financial planning include the preservation of assets for heirs, as well as the protection of assets from the escalating costs of long-term care. This article examines the role of the new long-term care Partnership policies in helping to achieve these goals. The article gives a brief history of Partnerships in our country and an overview of the new Partnerships that have recently been activated. It also includes a discussion of key elements affecting a financial professional's practice. A case study illustrates the importance of choosing proper design and structure elements in a Partnership policy, especially when working with middle-class clients. [ABSTRACT FROM AUTHOR]

Prior research over several decades has catalogued many positive motives underlying firms' decisions to engage in joint ventures and other forms of alliances. In this empirical analysis, we investigate whether agency problems brought about by the separation of ownership and control also stimulate the development of firms' joint venture portfolios. By focusing on joint ventures, as opposed to diversification in general or acquisitions, we address the recent debate on agency theory's domain. Results from a sample of U.S. manufacturing firms' alliance portfolios offer supporting evidence, and comparable findings are obtained for international and domestic joint ventures. Agency hazards are also found to bring about extensions of firms' nonequity alliance portfolios in both the international and domestic settings. Copyright © 2005 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

While venture capital (VC) has become an important element of the twentieth-century US innovation system, few studies have systematically examined the origins and evolution of this financial institution. We take a step in this direction by analyzing the evolution of the early and influential VC firm, American Research & Development Corporation (ARD), in the period that it was independent from 1946 to 1973. We place the creation and subsequent evolution of ARD within its historical context and show how it was an innovation by Boston-area civic elites. Using new historical data, we examine the evolution of ARD's practices over time. We argue that ARD's funding model constrained its functioning as a venture capital firm and contributed to its demise. ARD was a pioneering organization whose business model ultimately failed as a newer organizational model, the limited partnership, was created and had a better fit with the business environment. Nevertheless, ARD has had a lasting imprint on the practice of modern venture capital. [ABSTRACT FROM AUTHOR]

This paper explores the effects of partner substitutability and alliance network structure on organizational profitability. Although firms are expected to benefit from the exclusive resources brought in by resource-rich, nonsubstitutable alliance partners, the costs of allying with such partners could offset those benefits. Analyzing alliances in the U.S. telecommunications industry, we show that a firm facing nonsubstitutable partners was better off when its alliances were embedded in third-party ties, which allowed the firm to gain indirect leverage on such partners. [ABSTRACT FROM AUTHOR]

Focuses on the life and works of American immigrant businessman James J. Hill. Birth in 1838 into a pioneering farming family with moderate land holdings in rural Ontario; Preference not to conform to the cultural and social profile of the established business elite; Exploration of the possibilities inherent in bringing furs out of Canada along the Red River Valley of the North; Partnership with Celtic Canadian Norman Kittson in expanding their transportation business between Winnipeg and Saint Paul; Promotion of agricultural ideas on the Northern Great Plains.

We study sources of operational performance improvement in supplier partnerships. We argue that supplier performance will benefit most where time-bound relational assets have developed between a buyer and supplier and the firms exploit the resulting communication efficiency by transferring productive knowledge. We examine the effects of two forms of knowledge exchange together with the prior duration of the buyer-supplier relationship. We find similar interaction patterns in two survey samples of Japanese and U.S. automotive suppliers. The effect of ordinary technical exchanges on supplier performance improvement does not vary with relationship duration. The effect of higher-level technology transfer, however, grows more positive as relationship duration increases. Other results show relevant contrasts consistent with heterogeneous sourcing behavior between the two countries. The findings highlight the role of relational assets and show that it is important to distinguish between simple techniques and higher-level technological capabilities when studying interfirm relationships. This research extends the literatures on knowledge transfer, buyer-supplier partnerships, and the performance dynamics of interfirm and intrafirm relationships in general. [ABSTRACT FROM AUTHOR]

Focuses on the importance of cultivating partnership among academic librarians and campus agencies working with students in the U.S. Use of information in response to vast array of academic, professional and personal needs; Disparity throughout the American K-12 educational system; Increase of capacity of student to use information.

This study attempts to identify conditions under which announcements of international joint venture (JV) formation lead to increases in shareholder value of participating U.S. firms. It does so by combining the singular theoretical foci of previous work on the topic and specifying previously unconsidered, but conceptually important, influences on firms' expected JV performance. The study's findings indicate support for the hypothesized effect of variables in partners' task-relate 4 competitive, and structural context(s), but not those in these firms' partner-related and institutional context(s). Specifically, partner-venture business relatedness, the pursuit of R&D-oriented activity, greater equity ownership, and large firm size, all are found to have a positive impact on firms' JV-based value creation. Although this study finds support for the performance impact of firm-level competition, the direction of this impact is contrary to that hypothesized. No support is found for hypothesized effect of partner-partner business relatedness, previous JV experience, partners' relative firm size, (national) cultural relatedness, and JV host country political risk. [ABSTRACT FROM AUTHOR]

This study uses frameworks from the strategic management and operations strategy literatures to explore the relationships among collaboration, technology, and innovation in small and medium-sized manufacturers. Statistical analysis of the responses of 200 New Hampshire manufacturing companies in four SIC code industries (fabricated metals, industrial equipment, electrical and electronic equipment, and instruments) leads to the development of a strategic supplier typology which is useful in explaining the differences in the composition and performance of various types of suppliers. [ABSTRACT FROM AUTHOR]

The article reports that at the International Society of Pharmacovigilance (ISoP) annual meeting, the North American Chapter of the International Society of Pharmacovigilance (NASoP), initially included official members of ISoP from Canada and the United States (US) has extended to include members from the Caribbean. Topics include examines that current activities have benefited from the partnerships established with the ISoP Chapters of Italy and Israel.

This article examines the interactions between public and private actors as cooperation in the semiconductor industry becomes increasingly international. The latest manifestations of multilateral collaboration are two consortia: I300I based in the United States and Selete based in Japan. Through an analysis of their structures and their origins, this article provides a deeper understanding of the complexities facing industry-wide consortia, the role of the government in promoting or inhibiting cooperation, and the lingering rivalries that impede truly global cooperation in a dynamic, high-technology industry. [ABSTRACT FROM AUTHOR]

Responding to the forces of internationalization and globalization, universities are partnering across national borders to expand their outreach, increase capacity, expand research possibilities, and for a list of other reasons. This study looks at one international university partnership between an institution in the United States and one in the Middle East. This article examines the impetus for partnership, the steps and decisions of formation, the benefits, and challenges experienced, the lessons learned, as well as the implications and the possible paths forward. This study will provide the conceptualization and practical framework for those interested in forming international partnerships. [ABSTRACT FROM AUTHOR]

The article presents information on developments in true lender challenges to bank partnership programs in the U.S. It discusses the concept of true lender, court cases in Massachusetts and California that involve true lender challenges to a bank partnership program used to originate commercial-purpose loans, and true lender challenges pursued by state regulators against bank partnerships.

Although Congress often uses grants and other fiscal incentives when delegating policy to the states, it also incorporates nonfiscal arrangements, or joint partnerships, into legislation. These partnerships include joint state-federal oversight boards, intergovernmental task forces, as well as other nondistributive programs and services. We examine the conditions under which Congress chooses to increase joint partnerships in a formal model of intergovernmental delegation and test the implications of the model on federal laws from 1973 to 2010. We argue with evidence that Congress may rely on collaborative nonfiscal partnerships with states and localities when technical uncertainty increases but is less likely to do so when political uncertainty rises. Our theory extends existing models of delegation to provide an important step toward a broader theory of legislatively designed collaborative governance. [ABSTRACT FROM AUTHOR]

A century ago, two distinct business entities existed that could best be defined by describing either one of them as simply not the other. The corporation and the general partnership were mirror images of one another and opposites on a spectrum of corporate governance, limited liability, and taxation. Partnerships, seen as small, livelihood enterprises between active-owner partners, had personal liability but pass-through taxation. Corporations, seen as larger, capital-intensive enterprises with passive-owner shareholders, had limited liability but double taxation. The tax distinctions survive today, but the stereotypical partnership does not; in fact, the modern partnership is more corporation-like than partnership-like. Today, the corporation-partnership dichotomy has disappeared. "Tax partnerships" for federal tax purposes can be formed under various state statutes that mimic closely the traditional corporation: centralized management; freely transferable shares; limited liability; perpetual life; and even elimination of fiduciary duties. In response to requests by various constituencies, state legislatures have spent the past few decades creating hybrid business entities that boast the best characteristics of both corporations and general partnerships. As state lawmakers made the pass-through entity more corporation-like, federal lawmakers conceded the fight on which entities could have pass-through taxation. Now, any noncorporate entity receives pass-through taxation as a default classification, and even publicly traded partnerships with thousands of "partners" may qualify. The hybrid entity is more corporation-like than the corporation, for which nonwaivable duties still remain. However, in December 2017, Congress passed and President Donald J. Trump signed the 2017 Tax Cuts and Jobs Act into law. This legislation, arguably the first major piece of tax legislation since 1986, reduces the top corporate tax rate, decreasing the "double tax" on corporate profits to nearly equal the partnership tax rate. The 2017 tax reforms present a perfect point in time to study why hybrid entities have gained in popularity so swiftly. Are these entities popular because of the freedom of the parties to contract for optimal governance mechanisms, mimicking the best parts of corporate governance without drawbacks of fiduciary duties? On the other hand, the popularity of the hybrid entities may be merely economic, based on these entities tax advantages. If entity tax rates have converged, perhaps federal taxation should rethink whether two types of entity taxation is necessary at all or, in the alternative, whether passthrough taxation should be granted to entities based on criteria other than state law classification, such as size, active ownership, or limited liability. [ABSTRACT FROM AUTHOR]

Examines one of the Basque sheep partnerships in Arizona in the 1890s and early 1900s, namely the partnership of Basque immigrants Michael Ohaco, Jose Antonio Manterola, Fermin Echeverria and Mario Jarajuria. Rules of the partnership; Role of trust in the partnership; Personal backgrounds of the immigrants; Incorporation of the business; Involvement of wives; Stock sharing.