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Little is known regarding triggers in the adoption of governance practices within family businesses. Enterprises can implement governance practices to avoid re-arising conflicts lived in the past. Moreover, the type of conflicts experienced can determine the order in which different types of governance practices are adopted, another issue that requires further investigation. To address these knowledge gaps, this study gathers evidence into how the adoption of governance practices is linked to the conflicts experienced in family businesses and how this adoption evolves.

A multiple case study was conducted with 15 family businesses in the agricultural sector. The conflicts experienced throughout the enterprises' trajectories and the governance practices adopted were analysed and classified according to their relationship with the family, business and ownership subsystems.

The study shows that there is no direct link between the conflicts experienced and the governance practices adopted in family businesses. The most recurrent conflicts have to do with the relationship between family and ownership; however, the adoption of governance practices is centred on the relationship between business and ownership. The practices that mediate the relationship between family and business are adopted second, and the practices that mediate the relationship between family and ownership are adopted last.

The study applies a classification of conflicts and governance practices that adjusts to the complexity of the family business. The research contributes to the field by providing an understanding of the integration of knowledge about the family business, governance systems and conflict.

The purpose of this paper is to summarize the main conditions that a UK investment manager has to meet in order to benefit from a UK tax exemption known as the Investment Manager Exemption (IME) and comment on the key developments introduced in the revised Statement of Practice.

Provides background explaining legislation that defines the IME and its Qualifying Conditions and then goes on to explain the impact of the revised Statement of Practice

The IME is an exemption for non‐residents trading in certain investments in the UK where that trade is carried on through an investment manager. The IME was introduced in order to promote investment activities in the UK by providing some degree of certainty on the tax treatment of UK managers who manage offshore trading funds. The original Statement of Practice 01/2001 (SP 01/01) was issued by HMRC to provide guidance on the application of the legislation and, more specifically, on how the conditions in relation to the IME are satisfied. The policy aims of the revised Statement of Practice are to improve the IME and also to meet new developments in the investment management industry, thus providing more certainty in relation to the scope and application of the rules.

It is critical that processes are in place to demonstrate satisfaction of the Qualifying Conditions for the tax exemption; and in particular, contemporaneous and detailed transfer pricing documentation needs to be in place for all but the simplest of structures.

Practical guidance from a tax partner of a leading accounting firm.

To clarify our analysis, we start with a conceptual explanation of synarchy and the key terms that we need to use in this chapter. Synarchy is a neologism that combines synthesis with anarchy. We will first look at how these two contrasting ideas are linked. In juxtaposition, they provide a basis for understanding contemporary public administration in a global and comparative context.

Purpose – This chapter examines an episode of pretend play amongst a group of young girls in an elementary school in Australia, highlighting how they interact within the membership categorization device ‘family’ to manage their social and power relationships.

Approach – Using conversation analysis and membership categorization analysis, an episode of video-recorded interaction that occurs amongst a group of four young girls is analyzed.

Findings – As disputes arise amongst the girls, the mother category is produced as authoritative through authoritative actions by the girl in the category of mother, and displays of subordination on the part of the other children, in the categories of sister, dog and cat.

Value of paper – Examining play as a social practice provides insight into the social worlds of children. The analysis shows how the children draw upon and co-construct family-style relationships in a pretend play context, in ways that enable them to build and organize peer interaction. Authority is highlighted as a joint accomplishment that is part of the social and moral order continuously being negotiated by the children. The authority of the mother category is produced and oriented to as a means of managing the disputes within the pretend frame of play.

The existing research on service climate emphasizes its benefits for customers, employees and organizational outcomes. Service climate translates into organizational expectations from service employees to continuously show appropriate emotions when engaging with clients. However, these expectations may also take a toll on employees, who need to regulate their emotions using emotional labor strategies in order to conform to the organization’s expectations. Hence, the purpose of this paper is to examine the relationship between the service climate and employees’ use of emotional labor strategies, and investigate how service employees’ service knowledge, skills, abilities and other attributes (KSAOs) affect this relationship.

In two separate studies, one with a sample including 100 nurses working in 15 wards, and the other comprised of 244 luxury hotel chain employees working in 39 departments, participants were surveyed about their perceptions of the service climate and their use of emotional labor strategies. In addition, each participant’s direct manager assessed his/her service KSAOs.

Results demonstrated a positive association between the service climate and the use of surface emotional labor strategies for employees who had limited service KSAOs.

Organizations may choose to hire service employees based on their service-related KSAOs and develop training and development programs for those who have fewer capabilities in these areas. In addition, organizations may want to rethink the traditional climate-induced emotional display rules and emphasize instead more authentic service encounters in order to lessen the toll that service climate takes on certain employees.

While service climate depicts the core values and beliefs of the organization about service, and helps employees to translate them into behaviors that promote high service performance, the current paper points to a potential toll it may have on employees well-being due to their use of surface emotional labor strategies.

The purpose of this study was to explore the experiences and impact of peer-to-peer shadowing as a technique to develop nurse middle managers’ clinical leadership practices.

A qualitative descriptive study was conducted to gain insight into the experiences of nurse middle managers using semi-structured interviews. Data were analysed into codes using constant comparison and similar codes were grouped under sub-themes and then into four broader themes.

Peer-to-peer shadowing facilitates collective reflection-in-action and enhances an “investigate stance” while acting. Nurse middle managers begin to curb the caring disposition that unreflectively urges them to act, to answer the call for help in the here and now, focus on ad hoc “doings”, and make quick judgements. Seeing a shadowee act produces, via a process of social comparison, a behavioural repertoire of postponing reactions and refraining from judging. Balancing the act of stepping in and doing something or just observing as well as giving or withholding feedback are important practices that are difficult to develop.

Peer-to-peer shadowing facilitates curbing the caring disposition, which is essential for clinical leadership development through unlocking a behavioural repertoire that is not easy to reveal because it is, unreflectively, closely knit to the professional background of the nurse managers. Unlike most leadership development programmes, that are quite introspective and detached from context, peer-to-peer shadowing does have the potential to promote collective learning while acting, which is an important process.

The purpose of this paper is to develop an understanding of the nature of collaborative arrangements that partners in Australian hospital supply chains use to manage inventories.

A case study involving a supply chain network of ten healthcare organisations (three pharmaceutical manufacturers, two wholesalers/distributors and five public hospitals) was studied. Data included 40 semi‐structured interviews, site visits and examination of documents.

This study highlights the existence of a variety of collaborative arrangements amongst supply chain partners such as the “Ward Box” system (a variant of the vender managed inventory system) between wholesalers/distributors and hospitals. The materials management departments were more willing than their pharmacy counterparts to participate in a variety of partial and complete outsourcing arrangements with wholesalers/distributors and other hospitals. Several contingent factors were identified that influenced development of collaborative arrangements.

This study is limited to the Australian healthcare sector. To improve generalisability, this study could be replicated in other industry sectors and countries.

Application of collaborative arrangements between manufacturers and wholesalers/distributors would improve inventory management practices across the supply chains. Also, learning from materials management departments could be transferable to pharmacy departments.

Several contingent variables for the implementation of collaborative inventory management arrangements between healthcare supply chain partners have been identified. Methodologically, data across three echelons in the supply chains (manufacturers, wholesalers/distributors and hospitals) were collected and analysed.

Given that international research is now consistently showing higher rates of entrepreneurial activity from immigrants above native people, research regarding our understanding of how immigrant entrepreneurs view business opportunity formation remains underdeveloped. Based upon a review of the literature, this chapter examines how ethnicity relates to business opportunity formation through constant interactions. It also introduces the Visual Mixed Embeddedness Framework as an empirical lens for understanding the differences in the business opportunity formation process models between immigrant and native entrepreneurs. By explaining how factors and traits from both home and host countries impact upon the immigrant entrepreneurial business activity process, the framework clearly identifies how the concept of ethnicity influences immigrant entrepreneurial opportunity formation activities in different ways. The framework contributes to existing knowledge by offering a novel method for examining the influence on business opportunity formation of ethnicity, the role of home and host countries and variations between immigrant and native entrepreneurs.

Explores the way that men and women through autobiography have charted the private self. Shows the depiction of life as a voyage or journey to self‐perception. Looks at the value and purpose of using autobiographical accounts and life reviewing in adult educational work especially with older women. Suggests this can be used extremely effectively within this area and provides a number of examples of its usage.