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1 – 10 of 807Julie Redman, Heather Goudie and Kerry Taylor
Describes how concern about the high teenage pregnancy rate and inadequacy of existing services locally led to a series of initiatives to develop more appropriate and accessible…
Abstract
Describes how concern about the high teenage pregnancy rate and inadequacy of existing services locally led to a series of initiatives to develop more appropriate and accessible facilities. These developments in Angus, a rural area in the east of Scotland, involved inter‐agency working and young people’s ongoing involvement.
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Angus Young, Lawrence Lei, Brossa Wong and Betty Kwok
The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the…
Abstract
Purpose
The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.
Design/methodology/approach
This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.
Findings
This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.
Research limitations/implications
The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.
Originality/value
This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.
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Describes using drama to raise some of the main health issues facing young people, inform them about local services and give them an opportunity to explore their fears and…
Abstract
Describes using drama to raise some of the main health issues facing young people, inform them about local services and give them an opportunity to explore their fears and anxieties about accessing services in a rural area. The drama was targeted at 14‐15‐year‐olds on two consecutive years. In the first year, the drama was performed by actors; and the second year, the script was re‐written and performed by college students. The effectiveness of each year’s production was evaluated. Both years’ productions were seen by about 800 young people. In both years the evaluation showed that the drama was successful in informing young people about local health services and addressed their main anxieties; but in the second year, many of the young people commented positively on the age of the cast and how they identified with both them and their portrayal of the issues. As a result, the drama has become a regular yearly event in the secondary schools in this rural area.
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The 1976 Race Relations Act received the Royal Assent on 22 November, 1976; but, at the time of going to Press, the Commencement Order (or Orders) visualised in Section 79(2) of…
Abstract
The 1976 Race Relations Act received the Royal Assent on 22 November, 1976; but, at the time of going to Press, the Commencement Order (or Orders) visualised in Section 79(2) of the Act had not been issued by the Secretary of State. Nevertheless, we ask the reader to assume that the events referred to in the case study take place after the implementation dates of all the various provisions of the Act. The organisation referred to in the study as the ‘Composite Insurance Group Ltd is an entirely imaginary organisation, and the three individuals in the study, together with the comments attributed to them, are entirely fictional. Any resemblance to any real organisation, past or present, or to any real individual, is entirely coincidental.
Grace Li and Angus Young
The purpose of this paper is to retrace some of the key factors leading to the enactment of competition law in the People's Republic of China (PRC) and the prevailing debates for…
Abstract
Purpose
The purpose of this paper is to retrace some of the key factors leading to the enactment of competition law in the People's Republic of China (PRC) and the prevailing debates for such laws to be enacted in Hong Kong (HK). The regulatory journeys of one country under two different administrations is another interesting dimension, where one is a modern economy under a quasi‐democratic government, the other is a developing one, labelled as a “market economy with socialist characteristics” under a centralised socialist government.
Design/methodology/approach
The authors begin with a brief introduction to the PRC Anti Monopoly Law (AML), followed by an overview of the act, and then address the uncertainties in various provisions as well as enforcement issues. The next part devolves into the debates in enacting competition law in HK, which has yet to become law.
Findings
Despite the detailed proposal transplanting many ideas from the laws of other modern economies, there are some provisions that are either weak or that continue to safeguard the interest of monopolies in selective sectors. Central to the experiences for both administrations is to balance between conventional wisdom in economic laws and domestic economic interests.
Research limitations/implications
Since, the laws in PRC are newly enacted and HK is still in the drafting process, the arguments highlighted in this paper tend to address the current concerns.
Originality/value
The value of this comparative paper is to reveal the choice of regulatory strategies in HK and PRC.
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THIS is the month when librarians and library workers everywhere, their holidays over, turn to their winter plans. There are, however, some interesting events to take place before…
Abstract
THIS is the month when librarians and library workers everywhere, their holidays over, turn to their winter plans. There are, however, some interesting events to take place before the darker and more active months come. The first is the meeting at Oxford on September 21st and subsequent days of the Federation International de Documentation. This will be followed by and merge into the ASLIB Conference, and there is in prospect an attendance of over three hundred. Our readers know that this organization produces and advocates the International Decimal Classification. It is not primarily a “library” society but rather one of abstractors and indexers of material, but it is closely akin, and we hope that English librarianship will be well represented. Then there is a quite important joint‐conference at Lincoln of the Northern Branches of the Library Association on September 30th— October 3rd, which we see is to be opened by the President of the Library Association. Finally the London and Home Counties Branch are to confer at Folkestone from October 14th to 16th, and here, the programme includes Messrs. Jast, Savage, McColvin, Wilks, Carter, and the President will also attend. There are other meetings, and if the question is asked: do not librarians have too many meetings ? we suppose the answer to be that the Association is now so large that local conferences become desirable. One suggestion, that has frequently been made, we repeat. The Library Association should delegate a certain definite problem to each of its branches, asking for a report. These reports should form the basis of the Annual Conference. It is worthy of more consideration.
Shirley Prendergast, Gillian A. Dunne and David Telford
Suggests that research specifically at the homeless lesbian, gay or bisexual person is sparse. Presents some of the stories found from interviewing 19 cases within their category…
Abstract
Suggests that research specifically at the homeless lesbian, gay or bisexual person is sparse. Presents some of the stories found from interviewing 19 cases within their category. Shows that whilst the samples share characteristics with other homeless groups that can also be characterised in four distinct ways based on their sexuality. Looks at each group in turn. Highlights that whilst sexuality is often portrayed as one more disadvantage to deal with, it can become a way to inclusion. Cites some examples.
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The reasons why some people use illicit drugs recreationally and in a dependent, harmful, way are not clearly understood. Various factors have been put forward, each of which may…
Abstract
The reasons why some people use illicit drugs recreationally and in a dependent, harmful, way are not clearly understood. Various factors have been put forward, each of which may play some part in affecting individual drug using outcomes. Rounsaville (1982), for example, analysed the life records of approximately 400 opiate users and identified two antecedents to drug use, childhood trauma and early antisocial or delinquent behaviour. Social background and deprivation have also been noted as possible preceding factors. Parker et al (1987) found correlations between heroin use and unemployment, overcrowding and other indices of deprivation. Other perspectives on use, cited by Johns (1990), include availability and peer influence. Sub‐culture has also been suggested as an important context to use (Becker, 1963; Williams, 1989). The Third Triennial Report to Congress (Department of Health and Public Service, 1991) focused on individual ‘risks’, which were categorised as biological (genetic), psychological, behavioural (anti‐social and delinquent activies), demographic (such as gender or ethnic factors), and environmental (arising from family or peer group influence). However, despite these and many other perspectives on pathways to illicit drug use and drug‐related harm, a comprehensive account which seeks to ground such practices in the complex interplay between the individual, their community and elements of social structure has yet to be achieved.
Sarah Long, Kenneth Laidlaw, Angus Lorimer and Nuno Ferreira
Although quality of life and attitudes to ageing have been explored in the context of mental and physical health problems in older adults, the interplay between these variables…
Abstract
Purpose
Although quality of life and attitudes to ageing have been explored in the context of mental and physical health problems in older adults, the interplay between these variables has received little attention. The purpose of this study is to explore how attitudes to ageing relate to and predict quality of life in an international sample of older people those of age 57 to 79 (youngest-old) and those over 80 years old (oldest-old).
Design/methodology/approach
A large international sample (n = 4,616) of participants recruited from 20 different countries completed a set of measures assessing several demographic variables, attitudes to ageing, older adult specific quality of life, general quality of life and depression.
Findings
Correlational and regression analysis showed that more positive attitudes to ageing were associated with and predicted better quality of life in older adults beyond demographic and depression variables. Those in the oldest-old group had significantly more negative attitudes to ageing and a poorer quality of life. However, positive attitudes to ageing remained a significant predictor of better quality of life in both the youngest-old and oldest-old age groups.
Originality/value
Attitudes to ageing play an important part in quality of life in older adults; however, the impact of these attitudes might be different according to age group. These results suggest that attitudes to ageing could be a possible clinical target in interventions aiming at improving quality of life in older adults.
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Mark Scott Rosenbaum, Rebekah Russell-Bennett and Germán Contreras-Ramírez
This editorial aims to identify new research priorities in the service marketplace that are emerging because of consumer and organizational trends in the shadow of the global…
Abstract
Purpose
This editorial aims to identify new research priorities in the service marketplace that are emerging because of consumer and organizational trends in the shadow of the global pandemic.
Design/methodology/approach
A conceptual approach is used that draws on observations from practitioners to synthesize changes in consumer values, motivations and behaviors as they pertain to service consumption, design and delivery. This editorial draws on current trends and recent service research to discuss the current state of the marketplace and to uncover areas in which research voids exist.
Findings
This editorial offers ten research priorities for service researchers. These research priorities are supply chain and staffing shortages; sustainable services, older consumers embrace digital technologies; digital financial services; consumer pursuit of personal and spiritual awareness; participating in virtual communities, networks and worlds; affinity for peer-to-peer commerce; transformative places; seeking self-love services, and social distance concerns.
Research limitations/implications
Academicians are provided with a series of research priorities that are interesting, timely and relevant for the new service marketplace.
Practical implications
Service academicians are encouraged to pursue empirical and descriptive investigations in-line with the priorities developed in this editorial. These research priorities are relevant, timely and interesting.
Originality/value
This work presents scholars with a historical overview of trends in service research. The challenges posed by the pandemic represent the beginning of a new era in service research thought and practice as many previously held theories and understandings of consumers’ marketplace behaviors have permanently changed due to behavioral changes that transpired during governmental mandated lockdowns.
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