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Limited volume lubrication as applied in metal working operations has grown significantly in the South African manufacturing industry over the past years. The need for a cleaner factory environment and the international competition faced by local producers, necessitated a re‐evaluation of the efficiency of operations pertaining to tool life and quality of products. The technique started with sawing of aluminium and was extended through copper and stainless steel to mild steel manufacturing operations including band sawing, drilling and tapping, pressing and hot forging. The technique is limited by the material to be worked as well as the rate of metal working. Synthetic lubricants proved to be indispensable in meeting the challenges faced when applying the technique.

This study examines how dispositional resistance to change (DRTC) – a change-specific personality trait – affects the expatriation willingness of Japanese employees in multinational corporations (MNCs) headquartered in Japan. We theorize that DRTC affects expatriation willingness through two situationally relevant mediators (motivational cultural intelligence (CQ) and foreign language anxiety) to discover ways in which organizations can change their employees’ attitudes for them to be willing to expatriate.

We tested mediation hypotheses using a two-wave survey of 693 Japanese MNC employees in various industries. Data were analyzed with structural equation modeling using Mplus 8.

The results indicate that motivational CQ and foreign language anxiety fully mediate the negative relationship between DRTC and willingness to expatriate.

The current study offers insights into expatriation willingness by revealing that DRTC is a personality trait relevant to be studied in the expatriation context. Second, and more importantly, the study finds that motivational CQ and foreign language anxiety are crucial mechanisms through which DRTC influences expatriation willingness. This is important because the study reveals that MNCs can influence their employees’ career choices even if they cannot directly change their personality traits (i.e. DRTC).

The purpose of this paper is to illustrate the extent to which a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills.

A questionnaire research instrument comprising open and closed response questions was used to collect the data.

The case study developed by the external stakeholder was found to be useful in developing soft skills. The primary skills identified by respondents were decision-making, problem-solving, critical thinking, communication and research ability. However, the respondents believed that the collaborative learning element had the greatest impact on the development of skills, particularly ethical behaviour, professionalism and personal attributes.

The results are not generalisable beyond the scope of the particular higher education institution in which the study was conducted and the country in which the study was situated. Additionally, this paper measured soft skills development through perceptions of participating students. An objective measurement of students’ immediate soft skills improvement is not considered. Nonetheless, the findings provide guidance to educators on how a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills.

The paper makes three contributions. The first is to detail how a real-world case study with a substantial technical component can be used to develop soft skills. Second, the paper contributes to the real-world case study and collaborative learning elements literature and ascertains the effectiveness of both methods in developing various soft skills. Finally, the paper contributes to the limited literature on how external stakeholders can become involved in the development of accounting curriculum content.

This paper reviews and analyzes the corporate social responsibility (CSR) legal framework worldwide, discussing the new CSR definition which comprises legal features and debates for and against CSR validation. The work contributes in linking CSR and corporate laws by considering the legislative approaches worldwide.

CSR has mostly a voluntary character whilst it entails a normative condition attributable to social and market demands. A detailed examination of CSR worldwide is presented paying attention to international CSR legal framework in Europe, USA, Asia, Africa and Australia. Arguments for and against CSR legalization are studied.

The authors show that more regulations have to be launched mainly concerning the consequences of corporations' activities impacting the environment. Governments should promote CSR and relative encouragements focusing on a win-win state of affairs for companies.

It seems that in the future, more regulations will be established particularly concerning the effect of companies' activities toward the environment. Little research has been conducted on the legal aspect of CSR; therefore, future research should focus on this, providing new insights. Analysis in sector level will be helpful and instructive.

Many further disputes have to be worked out to set up and support arrangements which will direct and observe conversions into sustainable, habitable and low pollution.

The authors examine and discuss in details CSR schemes around the world concentrating to the international CSR legal framework in Europe, the USA, Asia, Africa and Australia. At the same time, the authors study the arguments for and against CSR legalization.