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While the literature has described social entrepreneurs as overwhelmingly occupying a pivotal role in social entrepreneurship (S-ENT) process, there is a high inconsistency prevailing with respect to entrepreneurial traits, attitudes and skills of social entrepreneurs. One explanation for this may be the lack of a suitable scale measuring entrepreneurship orientation of social entrepreneurial individuals. The purpose of this study is to address this gap by proposing an initial assessment tool for individual S-ENT orientation (ISEO).

A mixed methods research design, along with a two-stage Delphi process, helped in generating appropriate constructs for ISEO. While the items for the first dimension of scale were directly derived from the Delphi study, the items of the remaining dimensions were mainly found based on the three individual entrepreneurial orientation dimensions presented by Bolton and Lane. By means of exploratory factor analysis, the final examination of the ISEO items was undertaken through a survey of 71 social entrepreneurs across India. The process eventually resulted in reliable and valid measures for four dimensions of ISEO.

The scale-development process eventually resulted in a 13-item scale, measuring four dimensions of ISEO (social passion, innovativeness, risk-taking and pro-activeness). By developing a set of relevant ISEO indicators, the study answers the call for a scale development of ISEO in S-ENT literature.

There is a need to further validate this instrument among other stakeholders (students) as well as in samples with different demographic characteristics across different regions of the country and the world. To further evaluate the reliability and validity properties and to confirm the newly established subscales and their relationship with the ISEO construct, there is need for conducting a confirmatory factor analysis using larger sample sizes.

The measurement of SEO at an individual level will assist in S-ENT education, training and development of present and prospective social entrepreneurs, as well as assist individuals who want to assess the strength of their orientation towards S-ENT. The understanding of ISEO at the individual level will be equally useful for S-ENT incubators, the government and other S-ENT stakeholders who are considering supporting S-ENT proposals.

The paper is the first to develop an ISEO scale which is based on empirical data in S-ENT field.

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress and burnout reported by principals and deputy principals. Distributed leadership may offer some solutions to this challenge. This study aimed to explore the lived experiences of distributed leadership from a role sustainability perspective of school principals and deputy principals.

This paper follows a qualitative interpretivist approach based upon 15 semi-structured interviews with principals and deputy principals working in Irish post-primary schools. Data were analysed via thematic analysis.

Results indicate challenges to the sustainability of the role of senior school leaders comprising administrative overload, policy proliferation and challenges due to the complexity and breadth of the role of these school leaders. It was reported that engagement with distributed leadership could aid the sustainability of participants in their roles and the importance of focusing on well-being practices was also highlighted.

Recommendations include the need to reconsider policy proliferation and the need to reconceptualise school leadership. Further consideration regarding how distributed leadership can aid the sustainability of the role of senior school leaders, without adversely contributing to the already busy role of schoolteachers is also recommended.

The findings of this study are valuable as they reflect previous findings relating to the current challenges to sustainable school leadership as well as highlight distributed leadership as a potential aid to mitigate against these challenges.

The reality of domestic violence does not disappear when people enter the digital world, as abusers may use technology to stalk, exploit, and control their victims. In this chapter, we discuss three unique types of technological abuse: (1) financial abuse via banking websites and apps; (2) abuse via smart home devices (i.e., “Internet of Things” abuse); and (3) stalking via geo-location or GPS. We also argue pregnancy and wellness apps provide an opportunity for meaningful intervention for pregnant victims of domestic violence.

While there is no way to ensure users' safety in all situations, we argue thoughtful considerations while designing and building digital products can result in meaningful contributions to victims' safety. This chapter concludes with PenzeyMoog's (2020) “Framework for Inclusive Safety,” which is a roadmap for building technology that increases the safety of domestic violence survivors. This framework includes three key points: (1) the importance of educating technologists about domestic violence; (2) the importance of identifying possible abuse situations and designing against them; and (3) identifying user interactions that might signal abuse and offering safe interventions.

The purpose of this paper is to discuss a production planning and control model known as the Lean construction management (LCM) model, which applies a number of visual tools in a systematic way to the planning and control process. The application of the visual tools in this way facilitates the flow of information, thus improving transparency between the interfaces of planning, execution and control.

Design Science research is adopted for this investigation, which analyses the original development of the model and reports on its testing and refinement over different types of projects. The research is divided into three parts, each part focussing on a different stage of development and construction project type.

The main findings are related to the benefits of visual management in the construction planning and control process, such as maintaining consistency between different planning levels, so that feasible execution plans are created; control becomes more focussed on prevention rather than correction, and creates opportunities for collaborative problem solving. Moreover, the physical display of the visual tools in a discrete planning area on-site encourages a regular exchange between participants on actual work progress as it unfolds, leading to more timely reaction to the problems at hand.

The problem of a lack of transparency in construction planning and control leads to communication issues on-site, poor process orientation and high levels of waste. LCM improves process transparency by making information related to system-wide processes more readily available to project participants. This enables them to foresee problems in a timely manner and to take necessary measures to resolve them or to adapt the process to current circumstances. The LCM model proposes a new way of applying visual tools and controls systematically to improve transparency in construction planning and control.

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).

Reluctance to change therapy has clinical and economic implications. Therapists are expected to deliver treatment in a oneto-one setting ending up with patient improvement. Such an achievement is difficult to overview. There is great uncertainty as to what works in psychotherapies despite research efforts. Prolonged treatment duration with little positive effect may be caused by factors inherent in therapist and patient and the external environment. Two cases are discussed illustrating the need for better surveillance of what happens in the therapy room. Responsibility for the progress in therapy rests on the shoulders of the therapist. When therapy becomes detrimental to patient and therapist, we do not have a comprehensive system to interfere or help. Delayed recovery emanates as an increase in costs to society and the family. This is the case when return to work after treatment is partly or completely retarded.

This chapter provides an introduction to the world of family companies and family constitutions from a legal perspective. It first studies the legal types of business organizations that family firms have chosen across time and jurisdictions. It then illustrates how early predecessors of family constitutions evolved in the late Middle Ages and what modern family constitutions look like in different countries today. Further considerations are devoted to the governance framework of family firms. The chapter concludes by exploring the potential legal effects of family constitutions under German company and contract law.

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.