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Researchers have opined that the quality of commitment to pedagogical approaches by lecturers is one of the most important factors in determining student academic success. The purpose of this paper is to analyse the mediating effect of research informed teaching on the relationship between lecturer commitment to use of pedagogical approaches and teaching quality, with a view towards enabling delivery of high quality teaching and learning in HEIs.

The research is based on an online survey of the perception of 186 undergraduate and postgraduate students in four major UK universities. Covariance-based structural equation modelling (SEM) methodology was used to quantity and clarify the influence of lecturers' pedagogical attributes on teaching quality, mediated by research-informed teaching.

Findings reveal that: lecturers' pedagogical attributes have significant positive effect on teaching quality, research-informed teaching have significant positive effect on teaching quality, lecturers' pedagogical attributes have weak positive effect on research-informed teaching, and research-informed teaching partially mediates (indirect effect) the relationship between lecturers' pedagogical attributes and teaching quality.

Structural equation models are useful for clarifying concepts in pedagogy and have implications for education managers on how to improve teaching and learning in HEIs.

The paper presents a unique quantitative model for measuring the degree of teaching quality in universities.

This paper will detail the development of a multi-objective mathematical programming model for audit sampling of balances for accounts receivable. The nonlinear nature of the model structure will require the use of a nonlinear solution algorithm, such as the GRG or the genetic algorithm embedded in a Solver spreadsheet modeling system, to obtain appropriate results.

This chapter investigates the role of authentic leadership in international entrepreneurship. The authors examine how the four pillars of authentic leadership – self-awareness, relational transparency, internalised moral perspective and balanced processing of information – can promote effective collaboration for cross-border social value creation in entrepreneurial ventures. Questions that the authors address are: How do we define ‘international’ entrepreneurship from the perspective of authentic leadership? Are new or different leadership qualities required for the ‘international’ dimension? What are international leadership values or/and qualities and how does the international context change what competencies are needed? The authors call for research to examine how leadership can be depersonalised and become collective rather than an individual trait.

The prime goal of this chapter is to discuss what the notion of rhetorical citizenship as a normative aspiration might entail for corporations.

The chapter draws on a pilot study of the Facebook pages of two banks. A rhetorical criticism of these pages was conducted.

We suggest that while corporations are assuredly entities very different from the individual citizens who hold civil, social, and political rights – which do not directly apply to corporations – rhetorical citizenship is nevertheless a suggestive and constructive metaphor for corporations to communicate by.

Rhetorical citizenship for corporations must, we argue, be(come) rooted in organizational reality, and should involve a continued critical questioning as to what might constitute citizenly communication for corporations under any given circumstances. The chapter is, however, built on limited data from a pilot study and needs to be complemented.

We suggest from our pilot study that the active engagement of corporations in social media may currently be seen as one form of rhetorical citizenship that the public expects corporations to enact. Thus, we argue, corporations in general might as well attempt to do their best to act as rhetorical citizens.

The chapter highlights how communication is a set of practices in which social responsibility must be enacted. We find that this is not a prevalent perspective in the existing literature on CSR and communication.

Proposed projects whose financing will cause capital structure to change across time cannot be accurately evaluated by the ordinary Weighted Average Cost of Capital‐Net Present Value technique. The required rate of return on a new project depends on the firm’s capital structure through the effect of capital structure on the required rates of debt and equity suppliers. But the capital structure depends on these required rates, which are themselves functions of capital structure. There is no general analytical solution to this circularity, so the ordinary weighted average cost of capital cannot capture the effects of changing capital structure on the cost of capital, and the computed NPV is not correct: the wealth of the shareholders will change by a different amount, and may have a different sign as well.

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.

The purpose of this paper is to explore how professional skills training in making ethical decisions for redundancy selection, can be utilised though interactive role play, in a virtual learning environment.

A pilot study was undertaken with a group of part time mature students pursuing a professional development programme. The pilot was based on the CLE concept using a virtual learning environment (VLE) and involved ethical decision making in a redundancy scenario. Data was gathered through the VLE “log” and through a focus group interview.

Evidence is provided of the suitability of the CLE approach in this context. Additionally, the findings suggest that the use of a virtual learning environment for CLE raises a number of different issues for the management and motivation of participants. Virtual interaction of this nature creates different timescales, degrees of confidence and levels of anonymity than found with more traditional face‐to‐face training. This has an impact on behaviour and requires recognition and management by HRD facilitators.

The study was based on a small‐scale pilot and has not been retested.

The findings provide practical implications for further design in using CLE in redundancy selection. Furthermore, clinics for a variety of scenarios both in the workplace and educational settings could be based on this approach.

The paper provides discussion of an innovative approach in an HRD context. These concepts have been not used extensively in the HRD field when trying to address learning and skills development in ethical decision making in practice.