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Education in Emergencies (EiE) as a subfield of Comparative and International Education (CIE) has played a vital role in advocating for the world’s most vulnerable people with a focus on short-term responses to specific events like conflict and natural disasters that often occur in the Global South. However, recent events, like the protests exposing structural racial and gender inequality, the COVID-19 pandemic, and multiple global “slow” conflicts, have revealed a different nature of modern emergencies where issues, which are often considered important but not urgent, can quickly become emergencies under the right circumstances or have in fact always been so. Accordingly, in this chapter, we reimagine a broader framework for EiE which includes long-term, systemic, and universal challenges that affect both the Global North and South. The chapter includes a historical review of EiE as a subfield within CIE along with evidence of new forms of modern emergencies in the United States, Bolivia, Afghanistan, Iraq, Myanmar, and Syria that build toward a broader framework of EiE intended for both CIE scholars and practitioners.

The purpose of this paper is to present an argument showing the importance of education as a disaster response activity, and why it must figure more prominently in financial and material support for humanitarian disasters.

A critical review of the literature and case studies that have considered humanitarian response activities is carried out, drawing together conclusions on the varied impacts of Education in Emergencies (EiE) on affected populations and identifying the need for more research in this area.

Despite rhetorical commitments to education as an emergency response activity, it is often dismissed as non-life saving, and receives the poorer share of funding and resources from humanitarian budgets. It places lower in the consciousness of states and donors than traditional response activities, yet rates highly by affected communities. However, education is both life-saving and life-sustaining when taking into account the impact of education beyond teaching and learning. The processes and effects of education as part of emergency response need to be better understood, and further research that links education and its life-saving capability will strengthen its case.

This paper argues how immediate response to restore education functions in affected communities after an emergency can significantly contribute to child protection and health. It provides compelling reasons for the status of EiE as a response activity, adding to the voice of more than 200 million people affected by disasters every year, many of whom continue to prioritise education.

Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new concept of lean human resources management (LHRM). This entails the implementation of several practices. However, the LHRM–performance paradigm remains underexplored in the literature. Hence, this study aims to examine the interrelationships between LHRM practices and the impacts of those practices on firm performance (FP).

Using two equal-sized samples (n = 250 each) of manufacturing firms in Jordan and Germany, this study proposes two structural equation models (i.e. a Jordanian and a German models) depicting the interrelationships between LHRM practices and the impacts of those practices on FP. After testing these models, a comparison between them is conducted, producing findings with theoretical and practical implications.

The main findings of this study indicate that the average implementation of LHRM practices among German manufacturing firms is at a higher level than the average implementation among Jordanian firms. The findings also support the proposed interrelationships between LHRM practices and the impact of those practices on FP for both the Jordanian and German models.

To the best of the authors’ knowledge, this study is among the first to highlight the proposed relationships, both in general and in the context of comparing developed and developing countries. Its findings have important implications that can enable manufacturing managers to benefit from the implementation of LHRM practices to enhance FP in different contexts. These findings provide valuable insights for human resource managers and decision-makers and open several avenues for future research.

This chapter focuses on Swedish university students studying entrepreneurship and establishing new firms. It is well known that the establishment of new firms is important for economic growth, innovation and job creation. For quite some time, public debate and policy initiatives, as well as research, have focused on how to improve growth of new firms. More than 30 years of entrepreneurship research reveal, however, that differences in personality traits provide little explanation of why some entrepreneurs are more successful than others. Instead, it is suggested that it is the behaviour of individuals that make them entrepreneurial, and that this behaviour is influenced by experience and learning (Gustafsson, 2004; Politis, 2005). The question is thus whether entrepreneurship education will influence the entrepreneurial behaviour of students.

In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to gain maximum benefit from the developments in information technology. In support of this strategy, the US has implemented WebCT as an electronic course management system. Subsequent consultations have revealed doubt among accounting lecturers and students about the effectiveness of WebCT assessment of tests in Financial Accounting. The purpose of the study was therefore to investigate this perception on the basis of the available literature, our own experience, categories of student learning and feedback from students. The WebCT assessment function was also contrasted with traditional assessment methods. It was concluded that although WebCT is not a quick fix, it could be implemented successfully in bigger classes, provided that innovative lecturers are responsible for these classes.

The proliferation of networks is a significant factor in the development and growth of computer conferencing. The authors examine this form of communication and the behavioural and psychological factors which determine its success or otherwise as an effective means of information transfer. In particular, an examination of a computer conferencing experiment using a local area network in the Department of Information Science. University of Strathclyde demonstrated that, despite problems—ergonomic and technical—computer conferencing and electronic journal production have considerable potential and appeal.

Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common business vehicles in the South African economy. Nevertheless, there is still some uncertainty with regard to the tax treatment of these business structures, as the application of the specific income tax and capital gains tax provisions applicable to CISS and CISP results in several anomalies. The purpose of this article is to identify and highlight these anomalies by discussing the specific income tax and capital gains tax provisions applicable to CISS and CISP, and to suggest how some of these anomalies should be treated for tax purposes. It is submitted that the legislator did not consider the legal nature and practical operation of a CISS when the tax provisions for CISS were drafted. The tax treatment of CISP is also not without difficulties, especially where the CISP is constituted as an open‐ended investment company (OEIC’).

The societal role of universities (u-pillar) is a long-standing discussion dividing the education researchers worldwide. Entering the sphere of the eminent Nordic education model (NEM), we aim at grasping its contemporaneity with regard to social value creation (SVC) and to the promotion of equality in education (EiE).

A theoretical review of literature revisits the foundations of the NEM in the light of the postmodern education challenges and the inherent governance practices of higher education institutions (HEIs) in the global eduscape.

One of the oldest HEIs in Denmark, Niels Brock Copenhagen Business College (NBCBC), is here instrumentalized as the target case research. The latter exhibited a sophisticated educational design, oriented toward digital apprenticeship and cumulative proximity to the students’ population of both national and international cohorts.

With repeal of the extraterritorial income exclusion expected in 2004, many U.S. companies selling abroad must rethink tax strategies related to export profit. Many firms with net operating loss (NOL) carryforwards, foreign tax credit (FTC) carryforwards, and interest-charge domestic international sales corporations (ICDs) can reduce marginal tax rates (MTRs) below rates otherwise applying to domestic sales. This article provides several case examples illustrating how U.S. exporters can minimize the MTR applicable to export profit. MTRs often depend on the period over which the company expects to absorb its NOL or FTC carryforward, the firm’s discount rate, and, in the case of ICDs, the prevailing T-bill rate. Assuming a 34% corporate tax rate, exporters with NOL (FTC) carryforwards can reduce the MTR on export profit to zero (17%) in some cases. Also, over the range of variables this article examines, the ICD reduces the MTR on export profit to between 34 and 21%. The cases illustrate how NOL and FTC carryforwards and ICDs affect exporters’ MTRs and provide educators with useful tools for discussing the tax aspects of exporting.