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This paper aims to explain how the Bipartisan Budget Act of 2015, as modified by the Protecting Americans from Tax Hikes Act of 2015, changes the way the US Internal Revenue Service will conduct audits of collective investment vehicles treated as partnerships for US tax purposes.

This study explains the entities covered by the new partnership audit regime, the effective dates of the new regime and steps to be taken by funds covered by the new audit regime.

The results show that the new regime creates a liability at the partnership level for any unpaid tax, placing the tax burden on current-year partners.

A fund manager should determine whether the new audit regime is applicable to any of the funds he or she is managing and, if so, amend the fund documents to accommodate the new audit rules, providing a mechanism to elect and supervise a partnership representative, a mechanism to allocate the economic burden of the tax to the appropriate partners and a procedure for selecting the method to calculate the amount of the fund’s tax liability attributable to an audit.

This study provides practical guidance from experienced investment, fund and tax lawyers.

Strategic human capital analytics (SHCA) has proven to be promising for improved organizational performance; however, research remains unclear about its influence on new venture performance. Building on the dynamic capabilities view (DCV), this study investigates the relationship between SHCA and new venture performance via generative capabilities with the moderating role of dual nationality founding members.

A quantitative research study has been carried out. Data was collected via a survey form from 313 founding members of new tech ventures and analyzed using Hayes process macro model.

Research results show that the generative capability mediates the linkages between SHCA and new venture performance. Whereas, the dual nationality of a founding member strengthens the linkages between SHCA and generative capability due to their diverse perspective, larger networks, cognitive flexibility, and resilience, which are important for generative capabilities and SHCA.

The originality of these results lies in the exploration of the linkages between dual nationality and generative capability, as well as the special elements, such as diverse perspectives, larger networks, cognitive flexibility, and resilience, which are highlighted as possible advantages of dual nationality in the context of SHCA and new venture performance.

The upsurge in global youth migration remains a major concern for policymakers, politicians and academia at large. Given the emerging interests in youth migration and informal jobs in cities around the world, this study aims to establish the barriers limiting the transition of migrant youths, in informal settings, into formal jobs and the consequent impact on their livelihood.

Leveraging the push-pull approach of the functionalist migration school, this study uses a primary research design. A structured questionnaire was administered among 150 migrant youths who were selected across informal settings in Lagos, using a convenient sampling technique. Then, a structured face-to-face interview was later conducted among 40 selected migrant youths.

There is a skill mismatch between the competence of the youths and the requirements of firms in the formal sector, and the migrant youths are largely disenfranchised from opportunities that flow within certain networks. Another critical constraint includes language barrier, ethnicity and religious biases by certain employers. Most migrant youths are economically better off compared to where they came from, even though they are yet to exit the poverty trap.

This study critically examined the challenges faced by the migrant youth population in Lagos, Nigeria, in their bid to transition from informal employment to formal employment.

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster small and medium-sized enterprises (SMEs) in the ASEAN Economic Community (AEC). Therefore, the purpose of this study is to explore how network capital fosters Laotian migrant workers in Thai family SMEs.

This research was conducted using qualitative network analysis (QNA). Referral snowball sampling was used to draw 20 participants from December 2021 to March 2022. Data analysis was performed using Gephi, a software package developed for QNA (coding, network features, measure nodes and network metrics).

The main findings are the following four emerging themes: chain networks, social networks, human networks and financial networks are associated with network capital for fostering Laotian migrant workers in Thai family SMEs.

To the best of the authors’ knowledge, this study is the first QNA to explore how Laotian migrant workers use network capital in Thai family SMEs.

Drawing on the multiplicity of context approach, this study investigates whether female entrepreneurs are more likely than male entrepreneurs to create environmentally oriented organizations. This study aims to examine how context, measured by gender socialization stereotypes and post-materialism, differentially affects the kinds of organizations entrepreneurs choose to create.

To test the hypotheses, this study utilizes Global Entrepreneurship Monitor data from 2009 (n = 17,364) for nascent entrepreneurs, baby businesses owners and established business owners in 47 counties. This study also utilizes the World Values Surveys to measure gender ideologies and post-materialist cultural values at the country level. To test the hypotheses, a logistic multi-level model is estimated to identify the drivers of environmental venturing. Data are nested by countries, and this allows random intercepts by countries with a variance components covariance structure.

Findings indicate that female entrepreneurs are more likely to engage in ecological venturing. Societies with high levels of post-materialist national values are significantly more likely to affect female entrepreneurs to engage in environmental ventures when compared to male entrepreneurs. Moreover, traditional gender socialization stereotypes decrease the probability of engaging in environmental entrepreneurship. Likewise, female entrepreneurs in societies with strong stereotypes regarding gender socialization will more likely engage in environmental entrepreneurship than male entrepreneurs.

The present study uses a gender analysis approach to investigate empirical differences in environmental entrepreneurial activity based on biological sex. However, this research assumes that gender is the driver behind variations in ecopreneurship emphasis between the engagement of males and females in venturing activity. The findings suggest that female entrepreneurs pursuing ecological ventures are more strongly influenced by contextual factors, when compared to male entrepreneurs. Future research can build upon these findings by applying a more nuanced view of gender via constructivist approaches.

This study is one of the few to investigate ecologically oriented ventures with large-scale empirical data by utilizing a 47-country data set. As a result, it begins to open the black box of environmental entrepreneurship by investigating the role of gender, seeking to understand if men and women entrepreneurs equally engage in environmental venturing. And it responds to calls that request more research at the intersection of gender and context in terms of environmental entrepreneurship.