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Global transfer pricing strategy involves an analytical approach that lets a business control its income tax cost on a worldwide basis. However, global transfer pricing is a complex topic. The author unravels these mysteries and guides the reader in negotiating the many twists and turns. © 2001 John Wiley & Sons, Inc.

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Context-based thinking is a transportation planning and design approach that aims to create infrastructure that serves diverse places and users. In Florida, context-based design is the approach Florida Department of Transportation (FDOT) has taken to implement its Statewide Complete Streets policy. FDOT intends to use the context of a roadway to better tailor design and planning solutions for the roadway, thereby putting the “right street in the right place.” To this end, FDOT developed a context classification system and guidance document for project corridors and has since applied the classification effort to the entire state road network. This paper shares a method that two FDOT districts, District One and District Five, used to accomplish their districtwide context classification efforts. The method leverages geographic information systems (GIS) to appropriately segment the road network, analyze connectivity, land use, and density measures, and evaluate the context classification for all state roads within each district. The resulting database is regularly updated using a GIS-based tool and serves as a rich source of information for FDOT and partner agency planners and designers.

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