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"This issue presents eight enhancements to improve your current organizations impact on permanent, measurable results in performance. Youll learn how to identify training needs and incorporate learning strategies, develop learning networks, coach, as well as align your organizations policies and practices support improved performance."

"The book provides an easy way to understand the fundamentals of heat transfer. The reader will acquire the ability to design and analyze heat exchangers. Without extensive derivation of the fundamentals, the latest correlations for heat transfer coefficients and their application are discussed. The following topics are presented, steady state and transient heat conduction, free and forced convection, finned surfaces, condensation and boiling, radiation, heat exchanger design, problem-solving. After introducing the basic terminology, the reader is made familiar with the different mechanisms of heat transfer. Their practical application is demonstrated in examples, which are available in the Internet as MathCad files for further use. Tables of material properties and formulas for their use in programs are included in the appendix. "

"Training that has little effect on job performance is one of the key challenges all training professionals face. This issue is a primer on transfer of training and offers guidance on understanding the topic and specific techniques to get more of classroom learning back to the job. You will find a six-step process to design training techniques into your training along with a detailed discussion of measurement techniques. A job aid will help you determine if your organization is a barrier to the transfer of training."

"Penelitian ini membahas mengenai informasi di dalam Laporan per Negara atau Country-by Country Report (CbCR) pada regulasi transfer pricing dalam mendorong transparansi perpajakan. Metode penelian yang digunakan adalah metode kualitatif deskriptif dengan teknik analisis data kualitatif. Adanya persaingan global yang semakin ketat menyebabkan Perusahaan Multinasional melakukan manajemen biaya, salah satunya dengan meminimalkan beban pajak. Aggressive tax planning yang dilakukan oleh Perusahaan Multinasional menyebabkan BEPS Inclusive Framework bersama OECD menerbitkan 15 Aksi BEPS, salah staunya adalah BEPS Action Plan 13 tentang Transfer Pricing Documentation and Country-by-Cuntry Reporting. Pada BEPS Action Plan 13, dijelaskan bahwa tujuan utama Dokumentasi Laporan per Negara atau CbCR yakni untuk meningkatkan transparansi perpajakan. Transparansi perpajakan atas informasi yang dilaporkan Entitas Pelapor pada Laporan per Negara atau CbCR dapat diketahui dari pemenuhan indikator transparansi yang dikemukakan oleh OECD (2011), yaitu (i) Ketersediaan informasi; (ii) Ketersediaan Akses Informasi; dan (iii) Mekanisme Pertukaran Informasi. Hasil penelitian menunjukkan bahwa informasi yang termuat di di dalam Laporan per Negara atau CbCR dapat mendorong transparansi perpajakan karena telah memenuhi semua indikator transparansi tersebut. Namun sampai saat ini, penerapkan Dokumentasi Laporan per Negara atau CbCR di dalam PMK 213/2016 dan PER 29/2017 masih mengalami kendala, baik dari sisi Otoritas Pajak maupun Wajib Pajak, yakni kurangnya pemahaman baik dari Otoitas Pajak maupun Wajib Pajak tentang CbCR, Sistem yang masih di bangun, pengelolaan belum di lakukan oleh Otoritas Pajak, meningkatnya collection cost DJP, dan meningkatnya compliance cost Wajib Pajak.

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This study focuses on the information in Country-by Country Report (CbCR) on Transfer Pricing Documentation Regulation to Enhance Tax Transparency. The research method used in this study is descriptive qualitative with qualitative data analysis technique. A growing global rivalry led a Multinational Enterprise (MNEs) to manage their cost. One of the costs that can be minimize is tax expense. Aggressive tax planning by the MNEs couses BEPS Inclusive Framework publish 15 BEPS Action Plan, one of them is BEPS Action Plan Frame 13 about Transfer Pricing Documentation and Country by-Country Reporting. BEPS Action Plan 13 explains that the primary purpose of CbCR Documentation is to enhance tax transparency. Tax Transparency for information reported by Constituent Entity in CbCR can be known from the indicator stated by OECD (2011), that is: (i) Availability of information; (ii) Access to information; and (iii) Exchange of Information. The research show that information within the CbCR can enhance tax transparency it meets all that tax transparency indicator. But implementation of CbCR Documentation in PMK 213/2016 and PER 29/2017 still face challenges both from the Competent Authorities and from the Taxpayer, there are lack of understanding about CbCR by Competent Authorities and Taxpayer, the system is still built, data of CbCR has not been managed by Competent Authorities, the collection cost of DGT and compliance cost of Taxpayer increases."