Jeremy Michael Clark, Louis N. Quast, Soebin Jang, Joseph Wohkittel, Bruce Center, Katherine Edwards and Witsinee Bovornusvakool
The purpose of this study is to explore patterns of importance ratings of managerial competencies in 22 countries in different regions around the globe, to guide specificity in…
Abstract
Purpose
The purpose of this study is to explore patterns of importance ratings of managerial competencies in 22 countries in different regions around the globe, to guide specificity in assessing and developing managers in multiple geographies. Additionally, this study examined the utility of clustering countries based on shared culture, as defined by House et al. (2004), to determine whether such clustering aids in interpreting and acting on any differences identified.
Design/methodology/approach
The PROFILOR® for Managers contains 135 behavioral items, grouped into 24 competency scales. The instrument was developed from a review of the management and psychology literatures, exhaustive analysis of a large database (Sevy et al., 1985), job analysis questionnaires and interviews of hundreds of managers representing many functional areas and most major industries.
Findings
Results suggest that clustering countries together for the purpose of providing prescriptive guidance for the development of individuals planning expatriate assignments does not clarify such guidance; in fact, it masks unique differences in competency priorities as measured on a country-by-country basis.
Research limitations/implications
The participants for this study come from mid- to large-size organizations in 22 countries around the world. The organizations represented sought out management consulting services from a large, highly respected private-sector consultancy. As such, these findings are likely to be generalizable to managers from similar organizations. No attempt has been made to generalize these findings to entrepreneurial start-ups, small local organizations or organizations not inclined to seek Western-style management consulting services.
Originality/value
This study is one of the first to examine the effectiveness of the GLOBE clusters as they relate to managerial competencies in multicultural workforces.
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Don Bruce, John Deskins and Tami Gurley-Calvez
When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in…
Abstract
Purpose
When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues.
Design/methodology/approach
In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures.
Findings
Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors.
Originality/value
Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.
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Don Bruce, Jon C. Rork and Gary Wagner
Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth…
Abstract
Purpose
Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth, and hiring. The paper aims to discuss this issue.
Design/methodology/approach
In this paper, the authors use a 1989-2005 panel of state-level data to explore the effects of state income tax reciprocity agreements on several measures of small business activity. Since a reciprocity agreement exempts non-resident income from a state's personal income tax base, it has the potential to reduce barriers to entrepreneurial activity and lower tax compliance costs.
Findings
The results indicate that reciprocity agreements appear to have reduced the tax-rate sensitivity of entrepreneurial activity, which may lead to more small business and entrepreneurial activity in states with more active agreements, other factors constant. This suggests that personal income tax reciprocity agreements may be a credible policy tool to expand small business activity.
Originality/value
In this study, the paper sets out to determine if small business and entrepreneurial activity is greater in states that have reciprocity agreements and if such activity is dependent on the number of active agreements in place. Given recent nationwide efforts to ease compliance costs for business through other initiatives such as the Telecommuter Tax Fairness Act and the Streamlined Sales Tax Agreement, this study is the first to quantify how decreasing tax compliance and eliminating barriers to labor mobility affects small business activity. The results therefore have the potential to help shape debates in many states today.
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The purpose of this paper is to extend the understanding of distributed leadership to the school district level as the authors examine how leadership for twenty-first century…
Abstract
Purpose
The purpose of this paper is to extend the understanding of distributed leadership to the school district level as the authors examine how leadership for twenty-first century learning is distributed within public schools and school districts as they strive to transform their school classrooms from primarily teacher-directed toward more student-centered and technology-enhanced. It contributes to a growing understanding of the inherent distribution of school and school district leadership and helps elucidate how existing leadership machinations can be adapted to facilitate the transformation of public school classrooms from being primarily teacher-directed, to predominately student-centered, technology-enhanced learning environments.
Design/methodology/approach
This is a qualitative study conducted in all school districts in one Canadian province. Data were gathered through interviews of all district technology leaders and principals of two schools (per district) deemed exemplary in their use of technology for classroom learning; focus group sessions with stratified samples of teachers and all district-level program professionals in each district, and semi-structured observations of district-selected technology-savvy classrooms in two schools per district.
Findings
The paper provides insights into the challenges of leading classroom innovation, including costs associated with technology acquisition and the provision of quality professional development. It reaffirms the continued relevance of the school principal while concomitantly confirming the inherent existence of distributed leadership within and across organizational boundaries that can facilitate or impede complex change. Finally, findings from this study serve as yet another reminder that the accumulated, rich evidence base regarding the process of leading and implementing complex innovation appears to be largely ignored by practitioners.
Research limitations/implications
Because the research approach is qualitative and restricted to one defined population, the generalizability of this study may be limited.
Practical implications
This paper draws attention to practical importance of fostering leadership from multiple sources and the need for reflection on how research evidence in education can better directed toward improved practice.
Originality/value
Given the major public expenditures in the acquisition of new and emerging technology for public school classrooms, this paper may foster reflection for improved leadership and implementation practices. The paper anticipates that this work will contribute to a growing understanding of the distributed nature of school and school district leadership. Also, the paper believes it will help elucidate how current machinations of leadership might be adapted to facilitate the transformation of public school classrooms from primarily teacher-directed to predominately student-centered, technology-enhanced learning environments.
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Holly Raima Hippolite and Toni Bruce
Purpose – This chapter investigates how being Māori influences the sport experiences of Māori participants, and offers a critical Māori perspective on mainstream New Zealand…
Abstract
Purpose – This chapter investigates how being Māori influences the sport experiences of Māori participants, and offers a critical Māori perspective on mainstream New Zealand sport. It argues for the value of moving towards a culturally competent approach that embraces, rather than resists, Māori tikanga and practices.
Design/methodology/approach – The research is driven by an Indigenous kaupapa Māori research methodology that privileges research by Māori, about Māori, being Māori. Ten highly experienced Māori participants were interviewed. The cultural competence continuum was employed to assess New Zealand sport’s ability to meet the needs of its indigenous peoples.
Findings – For the Māori participants, mainstream sport reflects the echoes of colonial ways of thinking that frequently ignore or devalue Māori values or interpret assertions of self-determination as separatist and divisive. Using examples from the participants’ experiences, we argue that cultural competence is something that could benefit all in New Zealand sport.
Research limitations/implications – The limitations of a small sample are addressed by triangulating the participants’ perspectives with other sources of information about Maori sporting experience.
Originality/value – The chapter privileges a Māori critique of existing structures and suggests a way forward that could positively influence sport delivery for Māori and people of all ethnicities.
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International students, specifically students who study English for Academic Purposes (EAP), are an increasingly important and large part of the makeup of Canadian post-secondary…
Abstract
International students, specifically students who study English for Academic Purposes (EAP), are an increasingly important and large part of the makeup of Canadian post-secondary institutions. As these students have diverse learning needs and goals, institutions need to properly support these learners to be successful in academic settings. A review of the literature explores the increasing need to support this particular student population; approaches to the teaching, learning, and programming of EAP courses and programs; and strategies in and beyond the classroom to support these learners. This chapter offers design considerations and suggests that EAP curricula be integrative in nature. This can be achieved through choosing relevant topics, incorporating experiential learning opportunities, designing collaborative learning tasks, discussing issues of culture, and planning purposeful community connections. Approaching the development of EAP curricula through an integrative lens will ensure learners who are ready for post-secondary studies in academic fields. Classroom examples from the author’s professional experience are offered. Discussion of how to achieve integrative EAP curricula in virtual learning environments is also included.
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R. Bruce Hull, Courtney Kimmel, David P Robertson and Michael Mortimer
This paper aims to describe, explain and evaluate a graduate education program that provides international project experiences and builds competencies related to collaborative…
Abstract
Purpose
This paper aims to describe, explain and evaluate a graduate education program that provides international project experiences and builds competencies related to collaborative problem-solving, cultural capacity to work globally and sustainable development.
Design/methodology/approach
Qualitative analysis of survey data from 28 students supplemented by observation and interviews conducted before, during and after a multi-week project and a ten-day trip to China in 2014. Supplemental data and contextual information were provided by a series of related projects and trips led by the authors in other cultural contexts including Brazil, China, India, South Africa and Turkey.
Findings
Six pedagogic practices were perceived as effective by students and generate learning outcomes desired by faculty: authentic problems, learning cycles, shared inquiry, transdisciplinarity, exploration and engagement.
Practical implications
The pedagogy was effective, especially the engagement pedagogy in which students interviewed peers, professionals, residents and others in China.
Originality/value
These learning outcomes and pedagogies have been studied before, but not in this particular combination or as applied to a mix of business, non-governmental organization and government mid-career professionals seeking professional development in leadership for sustainable development.
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Guro Huby, Bruce Guthrie, Suzanne Grant, Francis Watkins, Kath Checkland, Ruth McDonald and Huw Davies
The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff…
Abstract
Purpose
The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff perceive the impact?
Design/methodology/approach
The article is based on comparative in‐depth case studies of four UK practices.
Findings
There was a discrepancy between changes observed and the way practice staff described the impact of the contract. Similar patterns of organisational change were apparent in all practices. Decision‐making became concentrated in fewer hands. Formally or informally constituted “elite” multidisciplinary groups monitored and controlled colleagues' behaviour for maximum performance and remuneration. This convergence of organisational form was not reflected in the dominant “story” each practice constructed about its unique ethos and style. The “stories” also failed to detect negative consequences to the practice flowing from its adaptation to the contract.
Originality/value
The paper highlights how collective “sensemaking” in practices may fail to detect and address key organisational consequences from the nGMS.