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Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.

The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.

Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.

The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.

This paper reviews recent political proposals for a flat tax within a broad historical perspective. That perspective traces economic and philosophical arguments about a “just” tax from the 16th century to the present, focusing on progressive versus flat marginal tax rates. The conclusion is that none of the flat tax proposals differ dramatically and none proposes a pure flat tax. The political debate is one that focuses on the issue of whether or not an incalculable and only potential inequity cost to society is overshadowed by a calculable benefit by reducing compliance cost and possibly stimulating economic growth by the reduction of marginal tax rates.

The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) companies.

Both univariate tests (t‐tests) and multivariate tests (ANOVA, probit and logit analyses) are used to compare the ratios between IFRS and US GAAP companies.

Results consistently show that IFRS‐country firms have a significantly higher current ratio, a significantly lower asset turnover ratio, and a significantly lower debt‐to‐asset ratio.

This paper only focuses on inventory, property plant and equipment, intangible assets, and development costs. Other financial variables are not considered.

The results are useful for individuals who are interested in reporting and investing in countries using different financial reporting systems.

This paper is a timely examination of the recent emphasis of mandating IFRS.

The development of an institutional repository for academic and research libraries makes possible the visibility of localized scholarly contents on web platform and also provide open access to restricted resources. This paper aims to explore the relevance of developing institutional repositories for open and unrestricted access to confined resources, and discusses academic and research libraries roles in developing institutional repositories; the types of software to be used for the development; and the hardware requirements for server setup and copyright issues. With more establishment of institutional repositories, access to localized information domiciled in the remote institutions can be easily accessed by visiting the institutional library online to retrieve the material.

To provide a thorough breakdown of the building of institutional repositories in the University of Ilorin, Library, webliography sources were consulted.

It has been established by the OpenDOAR which is the quality-assured, global Directory of Open Access Repositories that only 30 repositories have been created by some academic and research libraries in Nigeria. There is a need for more academic and research libraries in Nigeria to key into the initiative of developing online institutional repositories to give online visibility to their intellectual contents that have no copyright restrictions in meeting the researcher’s information needs.

This study revealed a thorough approach and various steps that should be followed in developing institutional repositories for academic and research libraries.

The purpose of this paper is to discuss the experiences of multiple forced migrations and resettlement among two refugee families in a mid-sized Canadian city.

Case studies are located within the contingencies of the participants’ lives and the meanings they provide to the events. A postcolonial feminist perspective guided the data analysis to explore the micro-level of individual experiences that unfold within a raced, gendered, and classed reality. Open-ended interviews, participant observation, and field notes were used to collect participants’ perspectives. Data were collected until saturation occurred.

An in-depth analysis of these two case studies revealed that lack of choice and lack of access to health and social services affect health through constant revival of traumatic past experiences prior to arrival to Canada. Three themes emerged from the data analysis: first, shared experiences of forced migrations; second, the past and present: construction of new identities; and third, resettlement challenges and opportunities. These themes overlap and intersect to shape the experiences of double forced migration.

This research has limitations related to the sample size but provides data on a topic that deserves more attention in the field of immigrant and health studies. The authors argue that health and social professionals must resist “finalizing” refugees into disempowered identities that undermine human agency.

Research on resettlement experiences after forced migration is a burgeoning field in refugee studies. The originality lies in drawing on Bahktin to develop practical implications to guide health and social practice in this area marked by racialization and fundamentalism.

This chapter investigates the relevance and necessity of leadership and authentic leadership roles in organisational change in the modern VUCA world. He argues that authentic leaders need to learn to adapt to the increasingly VUCA environment, asking: Can they? Do they? If so, how? Authentic leaders need to evaluate not just the metrics behind success or failure but also their leadership traits and behaviour during organisational change to determine whether adjustments may be warranted. Taran provides an inspiration list of categories for leadership and authentic leadership self-refection. He calls for in-depth case studies of authentic leadership in response to VUCA circumstances that could be largely descriptive producing a body of data against which new theories can be tested and refined.

This chapter addresses authentic leadership at the intersection of tradition and modernity with a focus on insider-outsider dynamics. The authors develop a typology of insider-outsider perception of authentic leadership and four leadership types – detached leadership, integrative leadership, entrenched leadership and atomised leadership – to provide a conceptual tool that advances authentic leadership research and leadership-building strategies. Investigating the intersection of tradition and modernity, Lines and Turcan illustrate that authenticity and legitimacy are tightly coupled. Leaders need to develop insider legitimacy by alignment with contextual norms, traditions and customs. Lines and Turcan encourage future research to explore the question: Is leadership more about establishing contextual legitimacy or establishing authenticity?

This chapter introduces classical ideas of leadership, from Homer's Iliad and Odyssey and Xenophon's Anabasis, posing questions that challenge the ethical and value-based stance of the contemporary literature on authentic leadership. Do leaders in all spheres need to be versatile in the classical sense? Is the use of ruses legitimate if they succeed? Do literature and history provide greater insight into the execution of leadership than conventional business school courses? Pieper urges researchers to investigate the qualities that a leader needs and the values espoused by proponents of authentic leadership and what coherent theory that recognises the leadership imperatives exemplified by the heroic classical accounts could replace the model of authentic leadership.