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The PMI Risk Framework (PRF) is introduced as a guide to classifying and identifying risks which can be the source of post-merger integration (PMI) failure — commonly referred to as “culture clash.” To provide managers with actionably insight, PRF dissects PMI risk into specific relationship-oriented phenomena, critical to outcomes and which should be addressed during PMI. This framework is a conceptual and theory-grounded integration of numerous perspectives, such as organizational psychology, group dynamics, social networks, transformational change, and nonlinear dynamics. These concepts are unified and can be acted upon by integration managers. Literary resources for further exploration into the underlying aspects of the framework are provided. The PRF places emphasis on critical facets of PMI, particularly those which are relational in nature, pose an exceptionally high degree of risk, and are recurrent sources of PMI failure. The chapter delves into relationship-oriented points of failure that managers face when overseeing PMI by introducing a relationship-based, PMI risk framework. Managers are often not fully cognizant of these risks, thus fail to manage them judiciously. These risks do not naturally abide by common scholarly classifications and cross disciplinary boundaries; they do not go unrecognized by scholars, but until the introduction of PRF the risks have not been assimilated into a unifying framework. This chapter presents a model of PMI risk by differentiating and specifying numerous types of underlying human-relationship-oriented risks, rather than considering PMI cultural conflict as a monolithic construct.

Studies show that discourses are important in legitimating emerging fields. However, we still lack understanding of how potential participants’ interpretations of discourses shape their involvement in emerging fields – particularly when the field’s definition is ambiguous. Drawing on an in-depth study of the emerging nanotechnology field we show that individuals’ affective responses to discourses play an important role in their decisions to participate. We find that discourse, expectations, affective responses, and participation in emerging fields are mutually constituted, and develop a model that shows these interconnections. Theoretically, our study expands understandings of discourse and field emergence by incorporating affect.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Rural welfare is more than addressing problems of ‘poverty’. As we argue here, social policy initiatives are also conceived by governments as solutions to geographical problems about uneven regional development and population distribution. What these problems were, and how welfare provision could solve them, has varied from generation to generation and takes shape in place-specific ways. That welfare provision has operated as de facto geographical development and population policy is particularly the case in Australia, in its context of massive continental size and heterogeneous rural places. In Australia, the ‘rural’ means much more than just the ‘countryside’ surrounding or between networks of cities and towns (in the traditional European sense; see Gorman-Murray, Darian-Smith, & Gibson, 2008). ‘Rural Australia’ is inserted into national politics as a slippery geographical category, coming to encompass all of non-metropolitan Australia (each of Australia's states only having one major city), within which there is great diversity: broadacre farming regions involving the production of cash crops at scales of thousands of squared kilometres; regions producing rice and cotton with state-sponsored irrigation; coastal agricultural zones with smaller and usually older land holdings (often the places of traditional ‘family farming’ communities); single industry regions focused around minerals extraction or defence (many of Australia's major defence bases being located outside state capitals either in sparsely populated regions in Australia's north or in smaller ‘country towns’ in the south, where they dominate local demography); semi-arid rangelands regions dominated by enormous pastoral stations leased on Crown land (single examples of which rival the United Kingdom in size); and remote savannah and desert regions many thousands of kilometres from capital cities, supporting Aboriginal communities living on traditional country mixing subsistence hunting and gathering with government-supported employment and food programmes. In this context, rural welfare performs a social policy function, but also becomes a means for government to comprehend, problematise and manage geographical space.

The global economic crisis has highlighted the continuing problem of tax evasion. For tax agencies to respond, an important antecedent necessitates knowing the extent of the problem. This study is the first to comprehensively review recent research on the tax gap. Our primary contributions are twofold. First, we argue that the tax gap, as conventionally defined, is conceptually flawed because it fails to capture behavioral responses by taxpayers adequately. Our second contribution is to review methods for measuring the tax gap and compare empirical estimates. We suggest that many of the most trenchant criticisms of conventional tax gap measurement (and the “hidden economy” measures that underlie them) leave only microdata-based measures of tax noncompliance as likely to deliver more reliable tax gap estimates. Even here, however, further work is required, on both conceptual and empirical aspects, before researchers are likely to deliver tax gap estimates suitable for policy analysis (e.g., implications for enforcement policy).