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This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.

The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.

The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.

These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.

This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.

Discusses the main advances in epistemological perspectives and meta‐theoretical frameworks within which recent research and academic work in the field of educational administration in Australia has been articulated and developed. Arising from work currently undertaken by the OECD and considerations of developments in educational policy and administration throughout Australia, puts forward a proposal for a new set of agenda for research and professional advancement in the field.

The purpose of this paper is to explore how business-to-business (B2B), intercultural, interpersonal salesperson–customer relationships develop using the lens of identity management theory (IMT; Imahori and Cupach, 2005).

The research uses qualitative semi-structured interviews on 18 targeted relationships with customers from another culture conducted with business-to-business salespeople.

The findings indicate that our respondents' relationships moved from trial toward enmeshment and on occasion toward the renegotiation phase, as described in IMT. In the case of low cultural diversity between salesperson and customer, the relationships reached the trial and enmeshment phase. In the case of high cultural diversity between salesperson and customer, the relationships on occasion evolved toward the renegotiation phase. Salespeople's cultural intelligence (CQ) facilitates the development of interpersonal, intercultural salesperson–customer relationships.

The authors transfer IMT from the personal relationship development arena to B2B intercultural, interpersonal relationships, address a gap in the literature in the understanding of salesperson–customer interpersonal relationships in different contexts and develop a theoretical model to understand intercultural, interpersonal salesperson–customer relationship development across different levels of cultural diversity.

Discusses the concept of “school effectiveness” and the theories behind the research reported in the literature – which is reviewed. Both the so‐called scientific approach and the multi‐paradigmatic approach have limitations; an “evolutionary epistemology” is preferred.

This paper seeks to describe the value of utilizing family systems theory as a meta‐theory in psychotherapy with persons with intellectual and developmental disabilities and their families, at different stages of the family life cycle.

Family systems theory prioritizes the reciprocal impact of the familial group and the individual. As people with intellectual and developmental disabilities often sustain high involvement with their families throughout their lives, family systems theory might be especially relevant to their mental health treatment. In addition, because people with intellectual and developmental disabilities often live in family‐like group settings and systems theory can be applied to family‐like groups, the theory is potentially even more widely applicable.

The case studies presented describe cases in which persons with intellectual disabilities or their families presented in psychotherapy with mental health or behavioral symptoms. The cases delineate the depathologizing effect of applying a family systems filter to the presenting problems, and the unique ways in which presenting problems may be more effectively addressed by shifting the group dynamics rather than treating only the individual symptoms.

Family systems theory is a well established school of psychotherapeutic treatment, but its value in treating individuals with intellectual disabilities is not well documented or explained. While there is literature on the challenges faced by families impacted by intellectual disability, there is little information, particularly in the USA, about the application of family systems theory to the dynamics of such families or about the benefit to the individual with intellectual disability of this approach to psychotherapy.

Family systems theory has often been applied to the organizational environment. This article presents an overview of family systems approaches to management, with particular focus on libraries and information technology. Some of the family systems concepts that can be applied to the library environment include differentiation, mystification, emotional triangles, and pseudomutuality. Some of the positive aspects of a family system that are relevant to the organizational context include stages of development, family rituals, and family stories. Through examples and vignettes, the author demonstrates the application of family systems theory to the field of library management.

The purpose of this paper is to introduce and examine algorithmic culture and consider the implications of algorithms for information literacy practice. The questions for information literacy scholars and educators are how can one understand the impact of algorithms on agency and performativity, and how can one address and plan for it in their educational and instructional practices?

In this study, algorithmic culture and implications for information literacy are conceptualised from a sociocultural perspective.

To understand the multiplicity and entanglement of algorithmic culture in everyday lives requires information literacy practice that encourages deeper examination of the relationship among the epistemic views, practical usages and performative consequences of algorithmic culture. Without trying to conflate the role of the information sciences, this approach opens new avenues of research, teaching and more focused attention on information literacy as a sustainable practice.

The concept of algorithmic culture is introduced and explored in relation to information literacy and its literacies.