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The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be overemphasised. The role which tax reform plays in the encouragement of the small business sector is of the utmost importance in providing an enabling environment. The purpose of this article is to address the less advantageous treatment of, especially, assessed losses in the corporate form as opposed to the non‐corporate form. In the course thereof an alternative tax proposal, based on the working of the S Corporation in the United States of America, is put forward, which could improve neutrality between the various enterprise forms. The tax treatment and functioning of the S Corporation is investigated to determine the applicability and practicality of such a treatment of assessed losses and profits for the corporate form in South Africa. Such an application is necessary because of the assumed influence that the treatment of assessed losses have in the choice of an enterprise form. This choice should, however, be based on economic considerations rather than on tax considerations. A neutral tax system should not influence people to choose one course of action above another mainly or solely because their position is more favourable under one of the options.

Purpose – Negotiations can be stressful, yet are unavoidable in many organizations. Members of organizational workgroups for instance need to negotiate about issues such as task division and different ideas on how to complete a project. Until recently little research effort has been directed to understanding negotiators' stress responses. Similarly, little is known about the consequences that these stress responses may have on negotiation outcomes. In this chapter we argue that group members' physiological stress responses are a key determinant of the outcomes of intragroup negotiations.

Design/Methodology/Approach – We focus on two distinct physiological responses (i.e., threat and challenge) and argue that relative to threat responses, challenge responses will be related to superior information sharing, information processing, and decision-making quality. Moving beyond a uniform relationship between physiological reactions and negotiators' behaviors and outcomes, we also focus on two moderating characteristics: the relative power of group members, and whether the negotiation is purely task related, or co-occurs with relationship issues. We discuss effects on both the individual and the group level, extend our ideas to other forms of negotiations, and end with practical and theoretical implications.

Originality/Value – A better understanding of psychophysiological processes during intragroup negotiations may help to explain when intragroup disagreements help or hinder group outcomes and, therefore, may help to solve the paradox of intragroup conflict.

The purpose of this study is to examine two opposing approaches to the effects of power on negotiation: a “collaborative approach” of power and a “competitive approach” of power. Accordingly, the authors state oppositional hypotheses based on each approach. This study further investigates the mediating role of the perceived threat of the negotiation and the moderating role of negotiation topic (i.e. topics that touch on one’s power position versus topics that are related to the tasks one needs to perform) in this relationship. Finally, the authors state a moderated mediation hypothesis where they expected that the negotiation topic would moderate the indirect effect of power on negotiation strategies.

A vignette study (N = 279) and a negotiation game (N = 138) were conducted where the power within dyads was manipulated.

Study 1 showed that powerholders prefer collaborative strategies, whereas powerless negotiators prefer competitive strategies. Perceived threat of the negotiation mediated this effect. Furthermore, both Studies 1 and 2 showed that the negotiation topic moderates the effect of power on negotiation strategies providing further support for the collaborative approach of power. Finally, Study 1 provided partial support for the moderated mediation hypothesis.

Both Studies 1 and 2 are experimental studies. A field study should try to replicate these results in the future.

This study illuminates the effects of power on negotiation and addresses inconsistent findings in the negotiation literature. The results might be of great importance to large organizations where power asymmetries constitute an integral part of the employee/manager interactions.

To the best of the authors’ knowledge, this is the first study to show the moderating role of negotiation topic in the relationship between power and negotiation.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

In this chapter, we introduce a theoretical model to explain under which conditions different insights or approaches within a team do not necessarily undermine team cohesiveness or prevent the development of a common team identity, and can in fact even reinforce each other. We will review a program of research that examined the formation of a common identity in new collaborations, as well as the extent to which teams accept newcomers who possess unique resources. We show that clarity and congruence determine the likelihood that team members will maintain a common identity while they effectively use the differences among them and accommodate to team changes.

Persistent change has placed considerable pressure on organizations to keep up or fade into obscurity. Firms that remain viable, or even thrive, are staffed with decision-makers who capably steer organizations toward opportunities and away from threats. Accordingly, leadership development has never been more critical. In this chapter, the authors propose that leader development is an inherently dyadic process initiated to communicate formal and informal expectations. The authors focus on the informal component, in the form of organizational politics, as an element of leadership that is critical to employee and company success. The authors advocate that superiors represent the most salient information source for leader development, especially as it relates to political dynamics embedded in work systems. The authors discuss research associated with our conceptualization of dyadic political leader development (DPLD). Specifically, the authors develop DPLD by exploring its conceptual underpinnings as they relate to sensemaking, identity, and social learning theories. Once established, the authors provide a refined discussion of the construct, illustrating its scholarly mechanisms that better explain leader development processes and outcomes. The authors then expand research in the areas of political skill, political will, political knowledge, and political phronesis by embedding our conceptualization of DPLD into a political leadership model. The authors conclude by discussing methodological issues and avenues of future research stemming from the development of DPLD.

This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine whether leaders are willing to shift control from themselves to their followers and thus promote shared leadership in their teams. We argue that control shifts, while necessary for shared leadership, are particularly difficult for leaders to enact. This is because leadership is often closely bound with power and status in the organization, a reality of organizational life that is often overlooked in the quest for new forms of leadership, such as shared leadership. Our contribution lies in examining leaders’ ability to enact shared leadership through the lenses of primary and secondary control, and situating control shift in the context of global leadership including selected cultural dimensions, complexity, and paradoxes.

This study aims to examine the effect of exploratory innovation offshoring on the level of hierarchical control and how this effect is moderated by transnational and dynamic environments.

This study draws on a sample of 148 Taiwanese multinational enterprises to examine their governance decisions on foreign investments.

Findings show that the more innovation offshoring is exploratory, the higher the level of hierarchical control will be used by multinational enterprises (MNEs) and that transnational and dynamic environments have different moderation effects on the positive exploratory innovation offshoring-hierarchical control relationship.

This study has two theoretical implications. First, this study extends the concept of complexity from a transaction attribute level (problem) to an environmental level (transnational environment) and finds that exploratory innovation offshoring and transnational environments interactively impact governance choices. Second, this study distinguishes between two sources of technological uncertainty – uncertainty due to transaction-level attributes (exploratory innovation offshoring) and external environments (dynamic environments) and finds that exploratory innovation offshoring and dynamic environments interactively impact governance choices.

The practical implication of this study lies in the simultaneous consideration of exploratory innovation offshoring and transnational/dynamic environments, which will allow international decision-makers to adjust/select the governance forms most appropriate for speedy responding to and handling environmental changes.

This study employs the theoretical perspectives of transaction cost economics (TCE) and resource-based view (RBV) to analyze and discuss the impact of operational environments – transnational and dynamic environments – on MNEs’ decisions on the governance structure for a given innovation offshoring.

Entrepreneurship theories have a predominant developed economy focus, but the relevance of these theories for emerging economies remains largely untested. The purpose of this paper is to show how the antecedents to strategic corporate entrepreneurship influence the entrepreneurial intensity of emerging economy firms in South Africa.

A quantitative study was carried out, using a telephone survey to obtain responses from 146 established South African firms.

The findings indicate that entrepreneurship theories are contingent on the economic context. Entrepreneurial intensity (EI) of firms is strongly related to organizational antecedents and environmental opportunity perceptions. Three organizational antecedents are crucial to create a supportive internal environment: management support, autonomy and rewards. Furthermore, perceptions of munificence are positively related to EI. However, hostility, found to be related to entrepreneurial activity in developed economies, is not related to EI in this sample.

Managers, operating in emerging economies, can stimulate strategic corporate entrepreneurship by creating a supportive internal climate and fostering opportunity perceptions in dynamic, hostile environments; however, strategies using social or political capital seem to be more suitable for managing threats.

This paper enriches understanding of the contingent nature of entrepreneurship theories, suggesting that emerging country context matters, in terms of environmental opportunity and hostility perceptions for strategic corporate entrepreneurship.

This chapter first describes the essential aspects of a currently changing world, which is characterised by digitalisation, globalisation and politically unstable situations. Based on this transformation context, key concepts such as leadership, innovation, innovation leadership and leadership competences are introduced, along with a new definition and framework for innovation leadership. The chapter discusses the distinction between innovation leadership and innovation management, and the connecting lines between these two concepts. The innovation leadership framework is described and related to the individual contributions of the authors in the book. The chapter frames these contributions along the dimensions of self-leadership, team leadership, organisational leadership and ecosystem leadership.