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In comparison with other countries, the rise of Dutch socialism was slow and difficult, and it would be impossible to explain this without exploring the movement′s early history. Such an exploration immediately leads to the somewhat singular character of Ferdinand Domela Nieuwenhuis (1846‐1919), who led the Dutch socialist movement in the nineteenth century. Gives a sketch of Domela Nieuwenhuis′ life and work; the political and social conditions under which Dutch socialism emerged; and the specific character of socialism in The Netherlands. Concludes by suggesting that the late industrialization and the opposing interests of confessionalism and modernism meant that the socialists were not able to organize a power structure for the workers on the basis of the conflicting interests of “capital” and “labour”. By the time the socialist power structure finally achieved significance, large parts of the total labour force had been assimilated into confessional cadres and, in this sense, socialism came too late to The Netherlands.

Ultimately the diversity of social, political and economic interests in the enlarged European Union will lead to an increasing application of techniques of differentiated integration and co‐ordination between member states. At the same time, the administrative relations within the western European states will also be revised. This entails processes of territorial and functional decentralization and of decentralization of activities to the market. What will emerge is a still unknown, strongly differentiated administrative structure within and between the European nation‐states. Such a structure appears to provide considerable room for innovation and initiatives, but it also raises the question of whether or not the new situation can be reconciled with the requirements of the familiar social constitutional state.

Survey of period infinite element developments The first infinite elements for periodic wave problems, as stated in Part 1, were developed by Bettess and Zienkiewicz, the earliest publication being in 1975. These applications were of ‘decay function’ type elements and were used in surface waves on water problems. This was soon followed by an application by Saini et al., to dam‐reservoir interaction, where the waves are pressure waves in the water in the reservoir. In this case both the solid displacements and the fluid pressures are complex valued. In 1980 to 1983 Medina and co‐workers and Chow and Smith successfully used quite different methods to develop infinite elements for elastic waves. Zienkiewicz et al. published the details of the first mapped wave infinite element formulation, which they went on to program, and to use to generate results for surface wave problems. In 1982 Aggarwal et al. used infinite elements in fluid‐structure interaction problems, in this case plates vibrating in an unbounded fluid. In 1983 Corzani used infinite elements for electric wave problems. This period also saw the first infinite element applications in acoustics, by Astley and Eversman, and their development of the ‘wave envelope’ concept. Kagawa applied periodic infinite wave elements to Helmholtz equation in electromagnetic applications. Pos used infinite elements to model wave diffraction by breakwaters and gave comparisons with laboratory photogrammetric measurements of waves. Good agreement was obtained. Huang also used infinite elements for surface wave diffraction problems. Davies and Rahman used infinite elements to model wave guide behaviour. Moriya developed a new type of infinite element for Helmholtz problem. In 1986 Yamabuchi et al. developed another infinite element for unbounded Helmholtz problems. Rajapalakse et al. produced an infinite element for elastodynamics, in which some of the integrations are carried out analytically, and which is said to model correctly both body and Rayleigh waves. Imai et al. gave further applications of infinite elements to wave diffraction, fluid‐structure interaction and wave force calculations for breakwaters, offshore platforms and a floating rectangular caisson. Pantic et al. used infinite elements in wave guide computations. In 1986 Cao et al. applied infinite elements to dynamic interaction of soil and pile. The infinite element is said to be ‘semi‐analytical’. Goransson and Davidsson used a mapped wave infinite element in some three dimensional acoustic problems, in 1987. They incorporated the infinite elements into the ASKA code. A novel application of wave infinite elements to photolithography simulation for semiconductor device fabrication was given by Matsuzawa et al. They obtained ‘reasonably good’ agreement with observed photoresist profiles. Häggblad and Nordgren used infinite elements in a dynamic analysis of non‐linear soil‐structure interaction, with plastic soil elements. In 1989 Lau and Ji published a new type of 3‐D infinite element for wave diffraction problems. They gave good results for problems of waves diffracted by a cylinder and various three dimensional structures.

Outlines the broad area of research into and, theory development of, public services management (PSM). Deals with theories on the State; governance; non‐profit organizations and PSM itself. Speculates on future trends and finally develops some ideas on how to cope with the diversity, complexity and dynamics of PSM in an international academic community.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

THIS scheme of exact classification has now been long enough upon trial to justify the publication of a few explanatory notes, adjustments, and revisions which may be useful to present and future users of the system. For an entirely new scheme, which to some extent broke fresh ground, its reception has been extremely kind and flattering, and although it has not escaped criticism, nothing has appeared which has been anything but reasonable and helpful. A surprising circumstance has been that, notwithstanding the very controversial nature of much of the subject, so few points of difference have appeared. These are all more or less directed against the mere placing of certain topics and do not to any extent reflect upon the theory or structure of the system as a whole. One mistake has been made, however, of a more important nature, but this must have arisen either through misapprehension or carelessness. It has been assumed that the Subject Classification claims to be thoroughly scientific, and that each class is arranged in a logical and evolutionary order, so as to modulate or merge naturally into its successor. Any modest claim which may have been made to an attempted logical order is invariably qualified by a statement in the “Introduction” to the effect that such perfect order is only to be expected to a very limited extent. On page eight it is stated that—“The departments of human knowledge are so numerous, their intersections so great, their changes so frequent, and their variety so confusing, that it is impossible to show that they proceed from one source or germ, or that they can be arranged so that each enquirer will find the complete literature of his special subject at one fixed place.” All through the tables and the introduction the same kind of limitation is insisted upon, and it can only be due to misunderstanding to say that I have made such a preposterous claim to sequential perfection. No librarian who has attempted to compile a system of exact classification would ever dream of claiming that he did more than get as near as possible to an ideal arrangement in accordance with his basal plan.

A fully coupled numerical model to simulate the complex behaviour of soil deformation, water flow, airflow, and heat flow in porous media is developed. The following thermal effects are taken into account: heat transfer through conduction and convection, flow, as well as viscosity and density variation of the fluids due to temperature gradients. The governing equations in terms of soil displacements, water and air pressures, and temperature are coupled non‐linear partial differential equations and are solved by the finite element method. Two examples are presented to demonstrate the model performances.

Books and periodicals on aeronautics: A buying list

Presents the scientific methodology from the enlarged cybernetical perspective that recognizes the anisotropy of time, the probabilistic character of natural laws, and the entry that the incomplete determinism in Nature opens to the occurrence of innovation, growth, organization, teleology communication, control, contest and freedom. The new tier to the methodological edifice that cybernetics provides stands on the earlier tiers, which go back to the Ionians (c. 500 BC). However, the new insights reveal flaws in the earlier tiers, and their removal strengthens the entire edifice. The new concepts of teleological activity and contest allow the clear demarcation of the military sciences as those whose subject matter is teleological activity involving contest. The paramount question “what ought to be done”, outside the empirical realm, is embraced by the scientific methodology. It also embraces the cognitive sciences that ask how the human mind is able to discover, and how the sequence of discoveries might converge to a true description of reality.

Boards of directors of large companies all over the world frequently have a certain number of shared directors, which can be motivated by social structures that foster different types of links, including investments and vertical relationships. The purpose of this paper is to identify the effects that board interlocking exerts on innovation, considering the different nature of shared directors that finally determines the type of links dominating the boards.

Panel regression analyses were conducted using data collected from 69 Spanish listed innovative sector companies during the period 2010–2014, which provided an unbalanced panel of 325 data observations.

The results suggested that the typology of interlocks determined their effects on innovation, which had a positive influence when independent and extra-industry directors held multiple directorships, whereas it was negative in the case of intra-industry and women interlocking directors.

This study provided evidence for the diverse effects of interlocking directorates and contributed to the open debate on the best board composition for improving business innovation, considering the common feature of shared directorships.

The value of this research was twofold. On the one hand, the study considered a wide typology of interlocking directorates, such as women, affiliated and independent directors, intra- and extra-industry directorships, as well as shared directors from the same country. On the other hand, the effects of these different interlocking directorate typologies were analysed on innovation by considering different innovation indicators.