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This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

Domestic violence is a threat to the well‐being of many families in the UK, and a great burden on health, social care and police resources. Its management requires swift action either to protect the victims in their own homes, or to move them to more appropriate accommodation where the perpetrators will be unable to find and harm them. However, the risk of violence often remains and requires some immediate action and access to support services on a 24‐hour basis. Special call lines have been created both at national and at local level, but these are not always suitable when there is a risk of the perpetrator being aware of such communications. Telecare offers a more sophisticated and responsive way of managing the risks, and is becoming popular with local authorities across the country. While basic systems using alarm pendants to raise an alert are popular with most authorities, the addition of smart sensors and the use of video monitoring can both be used to good effect. In the future, it may be assumed that a much wider range of telecare devices will be deployed to provide automatic detection of problems, and to ensure that victims of abuse are protected appropriately both in their homes and in other locations. Most local authorities use at least some elements of telecare, but there may be considerable potential for improving support by including a greater level of technology, some of which could be provided through Supporting People programmes or through the police.

The Programme Index covers domestic radio and television broadcasts of the BBC. Following a recommendation by Aslib consultants, it was decided to replace the existing card index system by a computer‐printed index. The COIN package, developed by the NCC, was chosen to run on the BBC's ICL 1904S computer. COIN is a suite of nine programs for maintaining files and printing indexes in a variety of formats, with great flexibility in output formats and data input formats. After some modifications to the programs, COIN was used to produce five index sequences: a main catalogue in programme title order, three KWOC indexes to titles, contributors' names and subjects, and an M.P.'s list in KWIC format. OCR typing is used for data input of the 65,000 items a year. Output is monthly cumulating COM fiche. The appearance and performance of the index is superior to the old card index at lower cost, although the major revision of subject headings and other indexing rules consequent upon computerisation is responsible for much of the improvement.

This essay is an exercise in imaginative historiography. Its purpose is to modify the boundaries between sociology, social work, and literature that have become impediments to the pursuit of socially responsible scholarship; its goal is to create an analogue in the past for a field that many revisionists wish to create in the present – a field of cultural inquiry in which knowledge is considered both cognitive and emotional, methods are imaginative, and results are meant to improve human relations. In the past I posit as a “working hypothesis” (in Mead’s sense of the term) for this field, I bring together figures, specifically Jane Addams and the nineteenth-century playwright Joanna Baillie, whose contributions to sociology and literature are being separately but not jointly recovered. I examine three key similarities that make Addams and Baillie kindred spirits: they cultivated sympathy as a way of knowing and acting, and made it the basis for social change; they preferred situational problem-solving to theory-building; they used drama for value inquiry and morality construction. Throughout, I also allude to affinities with the thought of Mead, affinities that are important for avoiding gender essentialism in this argument. I illustrate the combined use of problem-solving, sympathy and drama by linking Baillie’s plays on criminality with Addams’s and Mead’s efforts at criminal justice reform and with present-day efforts to move from an ethics of justice to an ethics of care. By bringing Baillie to Hull-House and considering how she might have contributed to the work of Addams, Mead, and their associates, I construct a precedent for transdisciplinary cultural inquiry.

This paper argues for the following sensitizing proposition. At its core, much of consumer behavior that involves brand meanings is an attempt to influence, or symbolically mark, interpersonal relationships.

This paper presents a conceptual argument based on a literature review.

First, I argue that our pervasive concern with other people is a basic genetic component of human beings, and discuss some possible evolutionary pressures that may have led to this result. Then I discuss how this pervasive concern influences consumer behavior related to brand meanings. This discussion is structured around two aspects of social relationships: interpersonal closeness and social status. Relationship closeness is discussed with regard to brand communities, gifts, special possessions and brand love, and the often hidden ways that social relationships permeate everyday consumer behavior. Social status is discussed with reference to materialism. Materialism is sometimes misunderstood as an obsession with physical object, or as occurring when people care more about products than they do about people. In contrast, I argue that materialism is better understood as a style of relating to people.

This paper integrates a range of disparate findings in support of a broadly applicable generalization that nothing matters more to people than other people. This generalization can function as a sensitizing proposition that managers and researchers can bear in mind as they seek to interpret and understand how brand meaning influences consumer behavior.

The purpose of this research was to empirically examine the career transitions of mid-career African American women leaving traditional careers for entrepreneurship. The authors illustrate how transition theory and effectuation principles ameliorate an African American woman's transition to entrepreneurship.

The authors conducted semi-structured interviews with nine African American woman entrepreneurs. The data collected were evaluated through the lens of transition theory and effectuation theory.

The study results show that despite being the chief officer, many African American women still face inequalities when negotiating business deals, interacting with partners and when seeking capital for their business. Effectuation theory partially supports an African American woman's career transition to entrepreneurship, but the theory does not fully address the unique experiences of this demographic.

The results of this study reveal that effectuation principles do not fully explain the entrepreneurial career transition experiences of African American women. Theory development and extensions of existing theories should consider the potential discriminatory practices that limit financial resources and strategic partnerships for African American women entrepreneurs. The authors also advocate for consideration of identities, particularly related to gender and race, as factors that contribute to entrepreneurial experiences.

The study findings support the notion that each woman's situation will be different and unique, requiring aspiring African American woman entrepreneurs to assess their individual situation. Consistent access to minority-specific programs can help aspiring African American women entrepreneurs visualize her new identity and provide the support needed to enhance her career transition. There is no one-size-fits-all solution, so each woman will need to craft her own individualized plan.

Findings from this study solidify the role of African American women entrepreneurs as business leaders with influence and direct impact on the US economy. Their success enables African American women to contribute to more inclusive societies through their service to diverse members of society. In addition, their attainment of success serves as a testimony to aspiring African American women that entrepreneurial success is achievable, encouraging more diversity in entrepreneurship.

Few entrepreneurial studies exist on both women and racial minorities, resulting in a paucity of strategies to support African American women throughout their entrepreneurial journey. The results of this study revealed barriers which require specific strategies to address discriminatory lending practices and acceptance when forging new business relationships.

The present research aims to understand how and why flexible work arrangement (FWA) policy use by co-workers affects policy non-users by investigating perceived changes to work, fairness and organizational identification as factors that shape policy non-users’ job satisfaction.

A survey was distributed to 300 Canadian respondents solicited from an online panel owned by Qualtrics Inc. Hypotheses were developed and tested using a moderating mediation model. SPSS Macro Process (Hayes) was used to test the hypotheses.

This survey found that perceiving negative changes to work stemming from co-worker FWA use corresponded to policy non-user job satisfaction, fairness dimensions mediated this effect and organizational identification moderated the relationship driven by interactional fairness. Policy non-users who care most about organizations seem to be most vulnerable to the negative consequences associated with co-worker FWA policy use.

FWA use has been linked to many positive outcomes for policy users. However, the workplace adjustments that occur to accommodate policy use by co-workers could also have implications for policy non-users. This study explores the effects of FWA policy use by co-workers on policy non-users job satisfaction.

The objective of this paper is to develop practice and theory from Augusto Boal's dialogue technique (Image Theatre) for organisational use. The paper aims to examine how the members in an organisation create dialogue together by using a dramaturgical storytelling framework where the dialogue emerges from storytelling facilitated by symbolic representations of still images.

The study follows the lines of participatory action and art‐based research. The data are collected from 13 dramaturgical work story storytelling sessions in four different organisations. The research design belongs to the tradition of research‐based theatre, which implies artful inquiry, scripting and performance in research.

The paper presents a model for organisational dialogue. The model illustrates the dramaturgical storytelling of work story which influences problem shifting in a positive way.

The limitations of this study are related to the scope of the research. The Scandinavian cultural context facilitates an open, bottom up process. More case studies in different kinds of environments should be conducted. In the future it might be advantageous to conduct more longitudinal studies on how organisations can nurture continuous dialogue.

Work story as a dialogue practice facilitated members from the same occupational groups to share experiences with each other and construct common interests by investigating unstructured and uncertain social situations at work.

The paper combines research fields that explore art‐based initiatives within organisations, workplace learning and innovation research.

The purpose of this paper is to assess the role of local labour market conditions and pupil educational attainment as primary determinants of the post-compulsory schooling decision.

Through the specification of a nested logit model, the restrictive independence of irrelevant alternatives (IIA) assumption inherent in the multinomial logit (MNL) model is relaxed across multiple unordered outcomes.

The analysis shows that the factors influencing schooling decisions differ for males and females. For females, on average, the key drivers of the schooling decision are expected wage returns based on youth educational attainment, attitudes to school and parental aspirations, rather than local labour market conditions. For males, higher local unemployment rates encourage greater investment in education.

The contribution of this paper to the existing literature is threefold. First, a nested logit model is proposed as an alternative to a MNL. The former can formally incorporate the structured and sequential decision-making process that youths may engage with in relation to the post-compulsory schooling decision, as well as relaxing the restrictive IIA assumption inherent in the MNL across multiple unordered outcomes, an issue the authors discuss in more detail in the Methodology section below. Second, the analysis is based on extremely rich socio-economic data from the Longitudinal Study of Young People in England, matched to local labour market data and administrative data from the National Pupil Database and Pupil Level Annual School Census, which provide a broad set of unusually high-quality measures of prior attainment. The authors argue that such high-quality data and an appropriate model specification allows identification of the determinants of the post-compulsory decision in a more detailed manner than many previous analyses. Third, the data have the scale necessary to consider whether the determinants of post-compulsory schooling decisions vary by gender, a particularly important issue given the differential education participation rates of males and females (e.g. in this cohort, females are about 10 percentage points more likely to go on to higher education in the UK than males), and the gendered choices of occupation (see, e.g. Bertrand, 2011). The work will, therefore, provide recent empirical evidence from England on gender differences in the determinants of education choices.