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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.

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.

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.

Primarily, this research aims to examine how and when firm-level corporate social responsibility (CSR) translates into individual-level attitudes and behaviors of employees under cross-level boundary conditions of firm-level family ownership (FO) and group-level ethical leadership.

Philosophically, the present research comes under the post-positivist paradigm, with a deductive approach. The multilevel, multisource and multimethod data for this research were collected by employing a time-lagged design through the survey strategy and from annual reports of 60 manufacturing firms in Pakistan. The multilevel path analysis was conducted using MPlus.

The authors found that organizational identification (OID) statistically and significantly mediates the impact of firms' CSR disclosure on employees' innovative job performance (EIJP). However, the partial mediation of OID between firm-level CSR perception and EIJP was noticed. Moreover, a firm-level contingency of FO and group-level ethical leadership further intensifies the impact of CSR disclosure and perception on EIJP through OID.

Theoretically, this research widens the current understanding of employees' reactions to firms' CSR disclosure and perception by investigating the contingencies of firm-level FO and group-level ethical leadership. Practically, the managers can consider the underlying framework presented in this research in defining CSR as the antecedent of the OID and EIJP. For example, organizations must deliberately concentrate on not only their CSR initiatives and engagements but also immense attentiveness should be given to CSR disclosure because disclosing CSR will assist the top management in achieving the desired workplace attitudes and behaviors of employees. This research will also help business leaders to understand the integration of CSR and ethical leadership while making CSR-related strategic decisions.

Existing research on CSR still needs advancement due to competing explanations, inconsistencies in the findings, and a lack of multilevel studies. Although few studies on CSR have considered multilevel aspects by devising and testing multilevel mechanisms but largely remained deficient concerning cross-level boundary conditions. Furthermore, the authors also noticed that the academic literature predominantly analyses the impact of perceived CSR either at the individual level or the firm aggregated level on employee attitudes and behaviors. However, research on the effect of organizational CSR disclosure on the behaviors and attitudes of employees remains scarce.

The purpose of this contribution is to encourage library and information (LIS) professionals to draw on the initiatives by Carol Kuhlthau to align information seeking with learning theories and new roles for intermediaries. Considering the vast array of developments in information communication technology (ICT), and the challenges and pressures for continuing professional development (CPD) and reflection, it seems timely to encourage experimentation with the ideas of Kuhlthau on Zones of Intervention and Lev Vygotsky on Zones of Proximal Development (ZPD), as means to become au fait with these theories, ideas and related research, and to apply these theories and ideas on a practical level to offer opportunities for the continuing professional development of LIS professionals with specific reference to ICT, and to eventually also impact on the training of users.

This contribution will be written against the background of research from information literacy, information behaviour (including information seeking), the learning theory of Vygotsky on Zones of Proximal Development, and continuing professional development.

Although the information seeking process (ISP) model of Kuhlthau is widely cited, the idea of Zones of Intervention which she developed from the work of Vygotsky does unfortunately not feature strongly in the LIS literature. Considering the literature on Zones of Proximal Development, it can, however, hold much potential for LIS professionals to align support with information seeking with professional (optimal) development – especially if using the focus (Zones of Intervention and Zones of Proximal Development) as a means to become au fait, and if initially taking a more practical and relaxed approach as point of departure.

Relatively few publications on Zones of Intervention and Zones of Proximal Development appear in the LIS literature. None of these are to the author's knowledge, aligned to the continuing professional development of LIS professionals on a practical level or with regard to fully exploiting ICT developments.

This study aims to conduct two experiments to provide insight into the impacts of Congressional party loyalty on negotiating flexibility. Constituent support, term limits and bipartisan roles were explored as possible moderators of polarization in American political negotiations.

Experiment 1 used a 2 (party loyalty: loyal/thoughtful) × 2 (constituent support: consistent/mixed districts) experimental design. In experiment 2, party loyalty was constant, and participants were assigned to one of four conditions created by a 2 (term limits: restricted/not restricted) × 2 (role: coordinator/whip) design. In both experiments, flexibility was measured as the percentage of movement on four key budget allocation issues. Participants were recruited using Prolific.

Experiment 1 demonstrated that loyalty produced less flexibility, particularly with regard to one’s own preferred issues. Constituent support did not influence flexibility. The second experiment found that absence of term limits and presence of bipartisan roles resulted in more movement on the other’s preferred issues.

While the authors’ manipulations have experimental validity, further field research is suggested to assess the fidelity of the authors’ simulation and the ecological validity of the experimental findings.

These findings extend the list of situational levers that impact negotiation flexibility. In particular, based on the authors’ findings, embedding bipartisan roles into traditional Congressional processes could help increase negotiating flexibility and cooperation.

Both the experimental task and variables manipulated in these experiments are embedded in a US Congressional context.

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

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Information is provided about each source, and the paper 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.

Mentoring can be an important source of support, particularly for those who are in the early stages of their career in academia. Drawing upon data from a larger study, the authors investigated opportunities for mentorship, factors that hinder or support mentorship and the value of mentorship from the perspective of early career academics (ECAs).

Using a mixed-methods approach and social identity theory, the authors collected data via a survey and follow-up interviews with members of staff at the Open University, of which 19 ECA experiences were contrasted with 17 academics who received mentorship but were not early career.

ECAs and non-ECAs had equal access to mentoring, but mentoring seemed to be more visible and accessible to ECAs. Factors deemed to support mentorship included mentors having empathy and confidentiality. Mentorship was valued by ECAs because it helped to provide them with support that was in addition to their line management and to help them make sense of “being an academic”. From the data presented, mentorship supported ECAs in their academic career and identity development in higher education.

This research provides a mixed-methods approach to investigating early career mentoring within the context of a higher education institution in the United Kingdom. It considers the topic of mentoring of both junior and more senior staff who are often working at a distance to the institutional setting and provides a theoretical perspective in terms of social identity for academics.