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This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

Nursing homes experience high nursing staff turnover. Nursing staff in nursing homes is comprised of gray and blue collar workers that include registered nurses (RNs), licensed practical nurses (LPNs), and certified nurse assistants (CNAs). The relationship between human resource management (HRM)practices, organizational culture, and nursing staff turnover is examined in underresourced (high Medicaid) nursing homes. Survey data from 348 nursing home administrators (NHAs) of USA high Medicaid (85% or higher) facilities were merged with secondary data sources for 2017–2018. The dependent variables (nursing staff turnover rates) consisted of the percentages of RNs, LPNs, and CNAs that had voluntarily quit the organization during the past year. The independent variables were: (1) HRM practices (employee-centered and high involvement practices); and (2) organizational culture: clan, market, hierarchical, and non-dominant. Organizational and market variables were controlled for. Data were modeled using Poisson log-linear regression, and propensity score weights were used to adjust for potential survey non-response bias. Results show high involvement HRM practices and having a clan culture are associated with lower RN, LPN, and CNA staffing turnover. Study findings suggest that organizational culture and HRM practices may be instrumental in reducing nursing turnover in underresourced nursing homes.

The purpose of this study is to determine the effect of two types of negative ties, namely perceived negative ties and intended negative ties, on the two types of employee work outcomes, namely job performance and ethical voice. In addition, the chapter discusses the role of personal reputation as a mediator in explaining the relationship between negative ties and work outcomes. The study sample comprised of 103 blue-collar workers and their direct supervisors in a large cement factory in southern Iraq. The study used survey method as a mean to collect the data. Data analysis showed that perceived negative ties and intended negative ties influence participants’ job performance and ethical voice. The result also indicates that personal reputation mediates the relationship between negative ties and work outcomes. In light of the results, theoretical and practical implications are presented.

This study examines chronic illness, disability and social inequality within an exposure-vulnerabilities theoretical framework.

Using the National Survey of Drug Use and Health (NSDUH), a preeminent source of national behavioral health estimates of chronic medical illness, stress and disability, for selected sample years 2005–2014, we construct and analyze two foundational hypotheses underlying the exposure-vulnerabilities model: (1) greater exposure to stressors (i.e., chronic medical illness) among racial/ethnic minority populations yields higher levels of serious psychological distress, which in turn increases the likelihood of medical disability; (2) greater vulnerability among minority populations to stressors such as chronic medical illness exacerbates the impact of these conditions on mental health as well as the impact of mental health on medical disability.

Results of our analyses provided mixed support for the vulnerability (moderator) hypothesis, but not for the exposure (mediation) hypothesis. In the exposure models, while Blacks were more likely than Whites to have a long-term disability, the pathway to disability through chronic illness and serious psychological distress did not emerge. Rather, Whites were more likely than Blacks and Latinx to have a chronic illness and to have experienced severe psychological distress (both of which themselves were related to disability). In the vulnerability models, both Blacks and Latinx with chronic medical illness were more likely than Whites to experience serious psychological distress, although Whites with serious psychological distress were more likely than these groups to have a long-term disability.

Several possibilities for understanding the failure to uncover an exposure dynamic in the model turn on the potential intersectional effects of age and gender, as well as several other covariates that seem to confound the linkages in the model (e.g., issues of stigma, social support, education).

This study (1) extends the racial/ethnic disparities in exposure-vulnerability framework by including factors measuring chronic medical illness and disability which: (2) explicitly test exposure and vulnerability hypotheses in minority populations; (3) develop and test the causal linkages in the hypothesized processes, based on innovations in general structural equation models, and lastly; (4) use national population estimates of these conditions which are rarely, if ever, investigated in this kind of causal framework.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

This chapter presents findings from a qualitative study conducted among students from Germany, Hungary, Portugal, France, and Poland on their expectations and experiences of learning in two types of international mobility (physical and virtual) during the pandemic of 2020. The authors identified imprints of internationalization onto the students’ learning. They are of a binary nature and manifest themselves in the following dualities: Duality 1: Expectations (new life experiences) versus reality requirements (empowerment); Duality 2: Formal learning (at university) versus non-formal learning (outside formal environments as a part of daily life); Duality 3: Designing (the digital environment) versus reconstruction (the “old order” of university learning); Duality 4: Latitudes (choice of method, place, and time of learning) versus restrictions (staying at home and family responsibilities). Moreover, internationalization through student mobility programs simultaneously show features of some revolutionary changes and evolutionary transformations that have come about during the COVID-19 pandemic.

Current research on mental health in the construction industry is fragmented, making it difficult to obtain a complete picture of young construction workers’ mental health conditions. This situation adversely affects research progress, mental health-care planning and resource allocation. To address this challenge, the purpose of this paper was to identify the themes of mental health conditions among young construction workers and their prevalence by geographical location.

The scoping review was conducted using meta-aggregation, guided by the CoCoPop (condition [mental health], context [construction industry] and population [construction workers 35 years old and younger]) and PRISMA-ScR (Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for scoping reviews) frameworks.

A total of 327 studies were retrieved, and 14 studies published between 1993 and 2022 met the inclusion criteria. The authors identified 13 mental health conditions and categorized them under nine themes. Mood disorders, anxiety disorders and substance-related disorders constituted the most researched themes. Studies predominantly focused on young male workers in the Global North. The prevalence estimates reported in most of the studies were above the respective country’s prevalence.

This review extends previous studies by focusing specifically on the themes of mental health conditions and giving attention to young construction workers whose health needs remain a global priority. The study emphasizes the need to give research attention to lesser-studied aspects of mental health, such as positive mental health. The need to focus on female construction workers and on homogenous sub-groups of young workers is also emphasized. The findings can guide future systematic reviews on the identified thematic areas and help to plan the development of interventions.

This paper aims to outline the process of developing a new co-produced virtual group support programme called Positive Family Connections (PFC) aimed at family carers of children with a learning disability, or who are autistic, aged between 8 and 13 years.

Development process: family carers were recruited to develop PFC prior to a feasibility randomised controlled trial being conducted (not reported in this paper). The programme was positively oriented and family systems-focused. PFC was developed by family carers, along with the research team, and designed to be delivered by family carer facilitators. The development process included several meetings to design the format and content of the programme. An initial pilot was then delivered and further amendments made to the programme in response to the pilot participants’ feedback.

The programme: the co-produced PFC programme involved attending six weekly sessions on Zoom; each 2-h session focused on different themes (e.g. communication and activities).

Reflections on the co-production process: key ingredients of co-production included ensuring clarity on roles, positive communication and understanding of the family carers’ situation and utilising the varied skills family carers can bring to research and practise.

This is the first family systems-focused programme that the authors know of, that has been co-produced with family carers and solely delivered virtually by trained family carer facilitators from the outset.

In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the food aid supply chain grow at a rate that has astounded many. Recently that growth has been aided by a grant of £20m from a large supermarket chain. It appears institutionalisation is just around the corner, if not already here. It also appears that there is far greater emphasis on dealing with the symptoms as opposed to solving the root causes of the problem. As an opinion piece, this paper reflects on some of the prevalent issues, and suggests some ways forward.

Language plays a complex role in coaching, facilitating communication, comprehension and meaning construction. Yet, the implications of coaching in a non-native language are uncertain and under-researched. This study explores the role of non-native language (NNL) in dyadic workplace coaching practice. Specifically, it explores how working in a NNL influences the coaching experience from the coach’s perspective.

A qualitative approach was chosen to explore the way coaches view coaching in a NNL. Twenty-three semi-structured interviews were conducted with coaches experienced in coaching in NNL. Reflexive thematic analysis (RTA) was applied for data analysis.

NNL coaching presents a paradoxical mix of negative and positive tensions for the coach and coachee in communication, relationship and insight. NNL coaching is nuanced and may be accommodated using coaching competencies to mitigate the potential for misunderstanding and relationship rupture. It offers alternative perspectives to existing worldviews, eliciting deeper insights. Coaches’ confidence in coaching in a NNL varies from a challenging struggle that perceptually hinders performance, through ambivalence, to a sense of greater resourcefulness.

The study contributes to the stream of literature on language in international business, sociolinguistic research and how meaning is constructed in a coaching process. First, the work develops a distinction between coaching in a native language (NL) and a NNL. Second, study results indicate that the context of NNL creates challenges as well as opportunities in a dyadic coaching process, particularly regarding aspects of the coach–coachee relationship and insight elicitation via alternative perspectives. Moreover, several practical implications of the study for the coaching practice are discussed.