Conversations outside the comfort zone: identity formation in SME manager action learning

In this paper we consider the construction of narrative identity and particularly how managers of small businesses may construct new narrative identities within the activity of the action learning situation. We build on recent work to suggest that the ‘world’ of managers can be explored through a consideration of Vygotsky's socio-cultural theory of learning and what he referred to as the zone of proximal development. We argue that for small business managers, a consideration of identity is fundamental to personal and business development and that this encompasses a consideration of present concerns and interests, existing capacities and understandings and skills to find solutions to problems faced. We base our propositions on the evidence that many small business managers feel the need to focus on operational activities, which prevents consideration of the long-term and of their personal development. Action learning should not be viewed merely as an opportunity to pose and find solutions to problems; more importantly it offers the possibility of considering which aspects of a learner's self-image are potentially blocking progress and change, to engage in identity work and to surface and take action upon those elements of one's current identity that prevent thoughtful action. The impact of the powerful image of the entrepreneur is also examined in two case studies of owner-manager identity construction in the action learning situation. We suggest that a re-theorization of action learning provides a basis for emphasising the identity-forming potential of sets and we also propose that action learning practitioners (set advisors) use Vygotsky's notions of socio-cultural practice and the zone of proximal development to encourage the re-narration of identities and particularly the development of a strong sense of self in the action learning situation

Theorising and practitioners in HRD: the role of abductive reasoning

Purpose – The purpose of this paper is to argue that abductive reasoning is a typical but usually unrecognised process used by HRD scholars and practitioners alike. Design/methodology/approach – This is a conceptual paper that explores recent criticism of traditional views of theory-building, based on the privileging of scientific theorising, which has led to a relevance gap between scholars and practitioners. The work of Charles Sanders Peirce and the varieties of an abductive reasoning process are considered. Findings – Abductive reasoning, which precedes induction and deduction, provide a potential connection with HRD practitioners who face difficult problems. Two types of abductive reasoning are explored – existential and analogic. Both offer possibilities for theorising with HRD practitioners. A range of methods for allowing abduction to become more evident with practitioners are presented. The authors consider how abduction can be used in engaged and participative research strategies. Research limitations/implications – While this is a conceptual paper, it does suggest implications for engagement and participation in theorising with HRD practitioners. Practical implications – Abductive reasoning adds to the repertoire of HRD scholars and practitioners. Originality/value – The paper elucidates the value of abductive reasoning and points to how it can become an integral element of theory building in HRD

[Review of] Luciano Mangiafico. Contemporary American Immigrants: Patterns of Filipino, Korean and Chinese Settlement in the United States

Since the passage of the immigration acts of 1965, a large number of skilled Asians have migrated to the United States. Scholars have noticed this trend, labelling these, along with other skilled third world sojourners, the new immigration

[Review of] Usha Welaratna. Beyond the Killing Fields: Voices of Nine Cambodian Survivors in America

Although approximately 150,000 Cambodians now reside in the United States, very little information has been published on this group. When available at all, descriptive and statistical data about Cambodians is generally lumped together with that of Laotians and Vietnamese in the category “Southeast Asian Refugees.” This is a grave shortcoming: first, because the Cambodians’ culture is quite different from that of other Southeast Asians -- making aggregate accounts of their experience inaccurate; and second, and perhaps even more important, is the fact that the Cambodian people have experienced one of the most horrible holocausts in modern history, making their ordeal one which should be well-documented such that humanity might prevent its repetition. However, with the publication of Beyond the Killing Fields, a valuable new source of information about Cambodians in the United States has become available

Ministerial Magic: Tax-Free Housing and Religious Employers

Religious organizations enjoy many of the same benefits that other non-profit organizations do. Churches, temples and mosques, for example, generally are exempt from local real estate taxes. Economically speaking, a tax exemption has the same effect as a subsidy; freedom from tax liability means that the organization can devote its financial resources to other activities. But where an exemption afforded to a religious employee is broader than the equivalent exemption available to a secular employee, a significant Establishment Clause concern is raised. The parsonage exemption of Internal Revenue Code Section 107 presents such an issue: ministers are permitted to exclude cash housing allowances from their taxable income as a matter of course, even though the equivalent exemptions for secular employees are far more limited. Recently, however, in Gaylor v. Mnuchin, the United States Court of Appeals for the Seventh Circuit rejected the argument that the parsonage exemption violates the Establishment Clause. This Essay evaluates the court\u27s reasoning and suggests that the decision minimized the extent to which the parsonage exemption provides active governmental support for religion. This minimization, we argue, led to a distorted Establishment Clause analysis and the wrong result. We also address an issue lurking in the background: the intersection between the parsonage exemption and sex discrimination, given that some religions do not permit women to serve in religious leadership roles that would qualify them as ministers under Section 107. Although the stronger constitutional argument against the parsonage exemption stems from the Establishment Clause, both issues raise important policy concerns

The Unconstitutional Tampon Tax

Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous tax classification of these products amounts to a facial classification on the basis of sex. There is no “exceedingly persuasive justification” for taxing menstrual hygiene products, and so the tax must fail intermediate scrutiny. Even assuming arguendo that the tampon tax is not viewed as a tax on female sex, it is still unconstitutional because it cannot pass rational basis review. Since 2016, four states and the District of Columbia have legislatively repealed their sales tax on menstrual hygiene products. One state, Nevada, did so by ballot referendum in 2018. Other states will consider repeal bills in upcoming legislative sessions or may consider ballot initiatives in the future. Women have also brought class action litigation in four jurisdictions, seeking declarations that the state tampon tax is unconstitutional and requesting refunds of prior taxes paid. The article develops the constitutional arguments that can be used by litigators in any ongoing or future case, recognizing that menstrual equity activism, including impact litigation, is likely to continue in the future. Ultimately, what and whom a society seeks to tax signal its larger values. The continued imposition of state sales tax on menstrual hygiene products, seemingly without a principled distinction from other products that are exempted as necessities, exacerbates the aggregate economic inequality that already exists between the sexes. The tampon tax is unconstitutional and should be repealed in all states

It's all action, it's all learning: Action learning in SMEs

Purpose - The purpose of this paper is to argue that action learning (AL) may provide a means of successfully developing small to medium-sized enterprises (SMEs). Design/methodology/approach - The literature around SME learning suggests a number of processes are important for SME learning which similarity, it is argued, are encompassed in AL. AL may therefore offer a means of developing SME. This argument is then supported through the results of a longitudinal qualitative evaluation study conducted in the north-west of England, which involved the use of AL in 100 SMEs. Findings - The paper finds that the discursive and critical reflection aspects of the set environment appeared to be of great utility and importance to the SMEs. Sets also had an optimum level of which helped them find "common ground". Once common ground was established set members often continued to network and form alliances outside of the set environment. SME owner-managers could discuss both personal and business. Finally, AL offered the opportunity to take time out of the business and "disengage" with the operational allowing them to become more strategic. Practical implications - In this paper both the literature review and the results of the evaluation suggest AL may offer a means of engaging SMEs in training, which is relevant and useful to them. AL offers a way for policy makers and support agencies to get involved with SME management development while retaining context and naturalistic conditions. Originality/value - This paper attempts to move beyond other articles which assess SME response to government initiatives, through examining the literature around SME learning and constructing a rationale which proposes that AL encompasses many of the learning processes suggested in the literature as effective for SME development. © Emerald Group Publishing Limited

Spin Precession and Avalanches

In many magnetic materials, spin dynamics at short times are dominated by precessional motion as damping is relatively small. In the limit of no damping and no thermal noise, we show that for a large enough initial instability, an avalanche can transition to an ergodic phase where the state is equivalent to one at finite temperature, often above that for ferromagnetic ordering. This dynamical nucleation phenomenon is analyzed theoretically. For small finite damping the high temperature growth front becomes spread out over a large region. The implications for real materials are discussed.Comment: 4 pages 2 figure