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This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey, and Caruso (2006). The awareness, reflection, and management (ARM) model has been devised and demonstrates a triadic cycle of emotional ARM relating to affect, cognition, and behavior. The ARM model constitutes an approach to nurture emotion-related abilities (ability EI) and responds to criticism raised by Zeidner, Matthews, and Roberts (2009). The ARM Theory was corroborated by both learning theory and schools of counselling (SOC). The potential to develop emotion-related abilities in emotional awareness, reflection and reasoning, coping and management is discussed.

Derek Parfit’s non-identity problem calls into question the claims of both the state and individuals when they purport to act for the benefit of future children. This paper discusses how adoption of the non-identity argument as a legal argument could affect reproductive and family policy, demonstrating that it undermines the child-centric approach to assigning legal parentage. The paper concludes, however, that these non-identity problems can be solved by the expected value approach, which demonstrates that efforts to benefit future people can be logically coherent even if those efforts also affect the genetic identities of the future people.

Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and attitudes. We examine whether this generation has differing perceptions of tax fairness as well as their attitudes towards tax compliance as compared to other generations by administering an instrument to a sample of 303 taxpayers, distributed approximately equally across three generational groups: Baby Boomers, Generation X, and Millennials. The results suggest that there are significant differences in the viewpoints toward vertical equity and progressive taxation among the three generations. More specifically, the Millennial generation was less likely to recommend progressive taxation than the other two generations. In addition, there were significant differences between the groups on an exchange equity question as well. However, in this situation, it was the Baby Boomers that were significantly different from the other two generations. The results also suggest that the Millennials have attitudes that are more accepting of noncompliance than both the Generation X participants and the Baby Boomer participants. However, a significant difference does not exist between the Baby Boomer participants and Generation X participants on their attitudes towards compliance.

This chapter provides a taxonomy of key rolling stock types and covers the key engineering principles. This chapter concentrates on the aspects of the rolling stock that make it sustainable in terms of passenger transportation; these aspects are primarily safety and crashworthiness. These are specific items that contribute to make the rolling stock and hence rail system more sustainable; passengers need to be confident that they are travelling in safe rolling stock and the vehicle consist, manufacturing technique or materials used should not compromise the crashworthiness aspects. For this reason, all aspects of this chapter reference vehicle safety and crashworthiness.

Prior research has identified a number of variables that influence tax professionals’ judgments. However, these variables have usually been examined in isolation. This study has two main findings. First, using a structured questionnaire that allows for the collection of variables related to actual tax planning engagements, this study validates the findings of numerous laboratory studies using factor and regression analysis. Factors representing risks and rewards associated with the client and the IRS, along with task characteristics and client aggressiveness significantly affect the aggressiveness of tax advice given to clients. Second, tax professionals do not appear to charge a premium for aggressive tax advice. However, regarding the fee charged, a significant gender effect is found even after controlling for time spent on the engagement, experience, firm size and education.

The experience of “misfit” between individuals’ professional identities and their work roles or work contexts is common in career transitions. In contrast to extant literature that focuses on the identity struggle of these people, this study examines how problematic identity dynamics associated with misfit motivate the shift toward the development of positive identities and induce creativity in meaning-making and change-oriented actions. It builds on the insights of Mead (1934) and Joas (1996) who view creativity as the most significant aspect of human agency, and the identity work literature that highlights the agentic process in identity construction. The study looks at a group of “pracademics” whose career trajectories deviate from the prototypical patterns in academia. It examines the identity work strategies that these people undertake to overcome misfit and shows how identity work liberates them from the limits of a particular identity, and facilitates new activities that alter aspects of their work contexts. The study advances our understanding of identity work as a creative human endeavor and sheds new light on the change-oriented agency of misfits.

While it is widely recognized that firms in an era of technological ferment exist under conditions of significant uncertainty and ambiguity, little is known about the exact processes through which firms explore their ideas and resolve uncertainty. Arguing that our understanding of the era of ferment is much less developed than other aspects of the technology life cycle, we examine the micro-dynamics of technology-based entrepreneurial firms during this period. We focus on the role of purposeful experimentation as a key form of learning for start-ups firms in the era of ferment. Our approach contrasts with the prevailing view in the literature in which the era of ferment is characterized by extensive experimentation across firms, with each firm representing a single data point in an industry-level experiment. It also extends the learning literature by focusing on start-ups and taking the perspective that learning can encompass purposeful experimentation as well as local search and chaotic adaptation in the era of ferment. Building on the literature on experimental design, we propose a definition and taxonomy of purposeful experimentation. The taxonomy defines the experimental landscape as having three domains – technological, product and business model; and two dimensions – degree of simultaneity and degree of parameter manipulation. We examine this framework using data from a technology-based start-up and find evidence for purposeful experimentation as a key element of the firm’s learning strategy. We also highlight the organizational constraints and challenges that are associated with experimentation. Our findings emphasize the importance of entrepreneurial action, choice and internal experimentation processes.

This study explores the sources and triggers of positivity during a major organizational change. The qualitative research methodology is developed around discovering and interpreting employees’ perceptions in a mergers & acquisitions (M&A) process. The results lead us to suggest that change may be perceived in at least three positive ways to constitute positive identity construction. Implications for work-related identity and identification research are discussed.