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Agile software development helps software producing organizations to respond to manifold challenges. While prior research focused on agility as a project or process phenomenon, the authors suggest that agility is an emergent phenomenon on the team level. The paper aims to discuss this issue.

Using the theory of complex adaptive systems (CASs), the study captures the multiple influencing levels of software development teams (SDTs) and their interplay with self-organization and emergence. The authors investigate three agile SDTs in different contextual environments that participate with four or more different roles each.

The results suggest self-organization as a central process when understanding team agility. While contextual factors often provide restriction on self-organization, they can help the team to enhance its autonomy.

The theoretical contributions result from the development and test of theory grounded propositions and the investigation of mature agile development teams.

The findings help practitioners to improve the cost-effectiveness ratio of their team’s operations.

The study provides empirical evidence for the emergence of team agility in agile SDTs. Using the lens of CAS, the study suggests the importance of the team’s autonomy.

This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct.

This study uses panel data set to analyse 286 non-financial listed companies on Bursa Malaysia for the years 2010-2012. Tax disclosure was gathered from the financial statements, particularly in the consolidated of tax expenses. Tax disclosure was measured using modified effective tax rate reconciling items. Multivariate statistical analyses were run on the sample data.

This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure. On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure. This means that company-specific characteristics are important factors affecting corporate tax disclosure.

This study extends the work of previous studies by suggesting that the signalling theory and the agency theory are the main theories concerned with tax disclosure and corporate governance. The authors add an additional appreciation of the contribution of corporate governance from the interested parties’ tax disclosure evaluation in the Malaysian environment.

The evidence found by this study has important policy and practical knowledge implications for the authorities, researchers, decisionmakers and firm managers. The findings provide them with some relevant insights on the importance of corporate governance practices from the companies’ perspectives and contribute to the discussion of who verifies and deduces from tax disclosure directed by companies.

To the best of the authors’ knowledge, this study is the first attempt to examine the influence of the corporate governance internal mechanisms on tax disclosure in a developing nation like Malaysia. Although this paper focuses on a single country, it contributes significantly to the debate about tax disclosure in relation to “comply or explain”, as suggested in the Code of Corporate Governance. This study shows that companies are trying to avoid as far as possible disclosing tax-related information.

Ambiguity has become a central concept in strategic communication research in recent years. This paper addresses three central deficits in the research to date. First, clarity-focused approaches and ambiguity-focused approaches are in opposition to each other, resulting in an exaggeration of the advantages and opportunities of the respective favored perspective and affording the opposing position little justification at best. Second, research on strategic ambiguity is by and large limited to the organizational perspective and has little interest in societal change. Third, there has been barely any research into concrete practices of strategic ambiguity and these practices have never been systematized.

The research questions will be answered on the basis of the “Theory of Social Systems” (TSS) by Niklas Luhmann, which can be attributed to the “Communication Constitutes Organization” (CCO) perspective. This perspective seems appropriate because the important concepts of communication and decision making play a central role in the TSS.

Strategic communication oscillates between clarity and ambiguity in order to defuse the dilemma and paradox. The re-entry of the distinction is a second-order observation and, thus, reveals the blind spots of clarity- and ambiguity-focused approaches. On this basis, a systematic approach is developed that encompasses various different dimensions of strategic clarity and ambiguity.

The paper focuses on the oscillation between strategic ambiguity and strategic clarity, making clear that the aim is not simply to substitute a new dominance of ambiguity for the clarity that has dominated textbooks thus far. Instead, it is a matter of reflective management of the distinction between strategic ambiguity and strategic clarity. The systematization of the practices of strategic ambiguity and strategic clarity can ultimately be used as a toolbox for the concrete application of strategic ambiguity and strategic clarity.

Overcoming the dualism of clarity-focused and ambiguity-focused approaches makes it possible, first, to explore the situational use of strategic clarity and strategic ambiguity. Second, the societal theoretical perspective shows the way in which organizations respond with strategic ambiguity to the increase in social contradictions without, however, being able to abandon strategic clarity. Third, using the systematic approach to the dimensions presented here, these practices can be described and examined in context.

The purpose of this paper is to provide an outline of German corporate governance.

The history of the German Corporate Governance Code is highlighted. Then a short overview of the acceptance of the code by companies in practice is given which is based on an empirical survey. This is followed by the most recent changes as well as an overview of the developments of corporate governance in Europe. Finally, a summary of the current discussion of codetermination in terms of company management in Germany is provided.

This appraisal, accompanied by a high degree of approval of the code, shows that, on the one hand, its stipulations partly break with tradition and, on the other hand, have undergone frequent changes: in a period of four years, already four amendments have been made.

The paper offers insight into issues of corporate governance in Germany.