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The purpose of this paper is to present the experience, successful management and the succession of generations in a Hungarian corporation in the food industry through the “Best Practice” model.

The chosen methodology for this paper is “The best practice model” prepared by The Solutionist Group. The model presents the characteristics of family businesses and illustrates how the process of sustainable enterprise differs in different fields concerning family and non-family businesses. In applying this model, the experience, successful management and the succession of generations will be presented in the case of a large Hungarian enterprise which has a determining role in the Hungarian food industry. The results are based on the question framework of the expert interviews.

The history of family-owned firms shows that in order to maintain appropriate business succession activity the family management has to plan in advance. Passing the baton to the next generation successfully is a complex and long-term family management role and it has strategic importance. To ensure business continuity, the successor has to take over the business and operate it well. That is why the sharing of knowledge, the innovation performance and the best practice are important parts of family company’s culture, and they consequently play an important part in the pass the baton project within family-owned firms.

This paper expands the knowledge about the succession of family businesses.

This article explores the little understood practice of school interior design and the manner in which school interiors give form to ideas about what the work of children and teachers could and should look like. Its focus is a perceived link between the concepts of school work made material in the design of new twenty‐first century learning environments and those expressed in the design of Modernist progressive schools such as Richard Neutra’s Corona Ave, Elementary School, California. The article’s impetus comes from current interest in the inter‐relationship between the design of physical learning environments and pedagogy reform as governments in Australia and internationally, work to transform teaching and learning practices through innovative school building and refurbishment projects. Government campaigns, for example the UK’s Schools for the Future Program and Australia’s Victorian Schools Plan, use a promotional rhetoric that calls for the final dismantling of the cellular classroom with its industrial model of work so that ‘different pedagogical approaches and the different ways that children learn [can] be represented in the design of new learning environments’, in buildings and interiors designed to support contemporary constructivist‐inspired pedagogies.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

The purpose of this paper is to examine the role of empathy in the student service experience. Taking a dyadic perspective, both students’ and staff’s perceptions are analyzed to determine if empathy matters to both actors alike; and which differences in perceptions about the role of empathy between these actors exist.

The authors adopt a multi-method approach and used data from 256 usable survey responses from 11 higher education service providers in Singapore. Empathy was operationalized by six cognitive and affective independent variables and multiple multivariate analyses are applied, such as multivariate analysis of variance, discriminant analysis and multiple regression analysis.

Results show that both students and staff alike evaluate empathy as important in the co-created service experience. The provision of individualized attention to students to positively influence student experience in learning was deemed important by both staff and students. Yet, there are also distinct differences. For students, it is essential that staff members have students’ best interests at heart; for staff members, knowledge of students’ needs and show of care and concern are important.

Students and staff perceive empathy in higher education service provision differently. Interestingly, whilst staff think caring for students is important, students feel that too much care and concern from staff has a negative effect on their experience. Hence, too much care and concern might cause potential issues with the students’ perception of “over-servicing” which might manifest as “spoon-feeding.” Instead, students are asking for individualized and professionalized attention to be taken seriously and to be involved in the co-creation of the education service experience.

This study advances the understanding of affective and cognitive aspects of empathy and their influence on students’ service experiences.

The millennium found the first ever training in Britain of the American Pesso-Boyden System Psychomotor (PBSP) method of adult reparative growth taking place with a dozen experienced leadership development specialists. They quickly proceeded to incorporate this psychodynamic cum systemic approach within their successful practiceportfolios. What is the influence of PBSP on their coaching and personal development work with senior, fully functioning, high performing executives? A qualitative analysis based in their reported practice identifies two specific technical adaptations illustrated empirically and conceptually elaborated in this paper. The authors speculate on the implications of these preliminary outcomes from PBSP practice within the context of tentative neuroscientific understanding and underpinning psychodynamic theoretical assumptions. They conclude questioning a core premise of ‘talk therapy.’

This paper surveys theoretical and practical issues associated with a particular type of information retrieval problem, namely that where the information need is pictorial. The paper is contextualised by the notion of a visually stimulated society, in which the ease of record creation and transmission in the visual medium is contrasted with the difficulty of gaining effective subject access to the world's stores of such records. The technological developments which, in casting the visual image in electronic form, have contributed so significantly to its availability are reviewed briefly, as a prelude to the main thrust of the paper. Concentrating on still and moving pictorial forms of the visual image, the paper dwells on issues related to the subject indexing of pictorial material and discusses four models of pictorial information retrieval corresponding with permutations of the verbal and visual modes for the representation of picture content and of information need.

This study aims to build on embedded approaches to stakeholder management and examines how organizational decision-makers consider social responsibility toward proximal stakeholders in crises that encompass an entire system of stakeholder relationships.

Within a criterion-based sample of eight Latin American private universities, this paper develops in-depth exploratory case studies to examine the prioritization of stakeholders in higher education institutions’ decision-making during the outbreak of the COVID-19 crisis.

Contrary to the notion that during crises organizations prioritize stakeholders that provide resources that are critical to survival, this study finds that in contextual crises stakeholder management is informed by social responsibility. In addition, the findings suggest that crises may be tipping points for changes toward mission-driven approaches to governance.

Acknowledging the roles of social responsibility and proximity in stakeholder management during contextual crises allows for more informed governance of organizations that face disruptions in their system of stakeholder relations.

This study contributes unique insights into the decision-maker’s prioritization of stakeholders during the COVID-19 crisis. The uncertainty associated with the emerging “new normal” allowed for an extreme test of socially embedded versus resource-oriented approaches to stakeholder management.

In those frightening years between the two Wars and governments in France came and went with dismal frequency, it used to be said that any French Government which permitted food prices to rise had no chance whatever of surviving, and the result was that food was bountiful and incredibly cheap. Times have changed dramatically but not the attitude of people to the price and availibility of food and, in particular of political control; this is very much the same as always. Mostly, it revolves around the woman and what she sees as an abuse, greed and taking mean advantage of prevailing conditions and, make no mistake, this will be reflected in the political field; in the way she votes. It has happened in previous elections; it will happen in even greater degree in the next election and, although not decisive, it can have a not insignificant impact. None know better than the housewife how meaningless is the smug talk of the politicians when it comes to food prices. Their attitude may not have been the main factor in throwing out the last Conservative Government; this was undoubtedly the fear that their continuance in office would result in widespread strikes and the serious effect these upheavals have on food prices (and other household necessit ies), but the votes of woman were an unimportant contribution. As it was, it mattered little to the muscle men of the trade unions which party is in power. Women's talk around the shops and supermarket's, up and down the High Street to‐day is one long grumble and disillusionment with politicians generally.

This paper investigates the change talk (CT) strategies of the motivational interviewing (MI) technique and their relevance in achieving change goals within communities of practice (CoP), focusing on addressing real-world problems in today's complex world.

We employ a literature review and conceptual analysis to study the interactions and potential areas of complement between CT, MI and CoP theories.

This paper combines CT, MI and CoP theories to develop an integrated model called Facilitative Change Talk Leadership (FCTL).

This paper provides an innovative model (FCTL) to inform leadership educators about facilitating communities of practice. We provide a hypothetical case study to suggest how FCTL might foster collaborative inquiry and resilience amidst complex challenges. This case study illustrates a practical pathway for leadership educators and community practitioners to use this model in their own contexts.

Our knowledge of why organizations continue to use open source software (OSS) infrastructure technologies is relatively limited, and existing models appear inadequate to explain this continuance phenomenon given that they are set at the individual level and also do not take into account the unique characteristics of OSS. The paper aims to discuss these issues.

Using an institutional perspective, this paper posits that coercive (business value of IT) and normative (open source ideology (IDEO)) factors may be credited with sustaining the continued use of OSS technologies. The study argues that organizations that subscribe to IDEO are more likely to continue using OSS technologies. Survey data are collected from organizations that have implemented an OSS infrastructure technology and a moderated multiple regression analysis is performed to test the proposed hypotheses.

In addition to the business value provided by OSS technologies, adherence to IDEO also impacts decisions to continue using those technologies. The results suggest that once an OSS is implemented in an organization, IDEO can enhance organizations’ intentions to continue using such technologies, directly, as well as indirectly, by amplifying the impact of the perceived business value of the technology.

Much of extant literature on continued use focuses on end-user technologies. This paper is one of the first to focus on infrastructure technologies and examine organizations’ intentions to continue using those technologies by developing a parsimonious theory-driven model for examining organizations’ continued use intentions toward infrastructure IT. Additionally, much of open source research to date has been inwardly focused, and this paper is one of few empirical studies to focus on the demand or consumption side of OSS technologies.