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The development of inclusive education, characterised by both universal momentum and geopolitical differences, has largely omitted children and young people with profound intellectual and multiple disabilities. For this group, access to educational opportunities at all has been slow to be won, and separation for ‘special care’ for their very high support needs is the norm. There have been advances in recognising the human rights and indeed humanity of people with the most profound intellectual disabilities, but the focus of educationalists has often been on how to foster and document fine-grained learning gains and on the specialist nature of the teaching they need. In this chapter, in contrast, the emphasis is on how the spirit of ‘Nothing about us without us’ can extend to children and young people with profound intellectual disabilities such that they are at the heart rather than periphery of the education and research process. The potential for belonging in education and research is illustrated through exploratory work on doing research inclusively with children with profound intellectual and multiple disabilities in two English special school classes. The starting point is seeking to know them from being with them in a particular way. The knowledge shared in the chapter is a mix of big picture state of the art overview and deep intersubjective knowledge/feeling created together with children with profound intellectual and multiple disabilities. The implications for future research in inclusion include the need to start from a different mindset in which belonging and reciprocity inform an asset-based approach.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This chapter discusses the findings of doctoral research into further education lecturers' and middle managers' perceptions of how Continuing Professional Development (CPD) in the sector is planned and implemented. Thematic analysis revealed that mandatory CPD is perceived to: involve conflicting purposes between those planning it and its recipients (deriving from divergent understandings of professionalism and the role of CPD among stakeholders); and be characterised as mostly generic, didactic, and ineffective, leading lecturers to compensate by engaging in additional, separate forms of CPD. This chapter demonstrates the value of practice-based doctoral study in enabling the voices of educators to be positioned at the centre of an exploration of their own professional learning.

The development of online brand communities employed by marketers to maintain consumer relationships and brand building is increasing. This study aims to explore how value co-creation practices can cultivate consumers' brand loyalty.

Using partial least squares modeling, the hypotheses testing involves the utilization of and data collection from 599 Chinese consumers who actively engage in brand communities in China.

Value co-creation practices in brand communities cultivate consumers' affective commitment and psychological brand ownership, which in turn can further contribute to consumers' brand loyalty.

By offering a more comprehensive insight into how affective commitment and psychological brand ownership act as intermediaries between value co-creation practices and consumers' brand loyalty, this research enhances the existing knowledge on value co-creation and brand management.

The appearance of social media in small and medium enterprise (SME) business operations seems to be increasing in recent years. SME owners have started to understand that digital marketing tools can benefit their businesses significantly. Hence, in this study, we explore further the relationship between organisations and customers, and how SMEs use social media as an opportunity to develop their enterprises. We report the results by relying on qualitative methods to explore the insights from a wider stakeholder perspective. The findings contribute to the existing literature in agreement with the latest theories that SMEs in Greece are aware of the hidden opportunities and try to apply branding with the combination of social media. This study explores further the role of electronic word of mouth (eWOM) in a business transition, customers' experience and competitive business advantage.

In this introduction chapter, the authors first offer a brief overview of the theoretical underpinnings of the notion of wellbeing and flourishing from the positive organizational scholarship literature. The authors, then, provide an overview of the chapters in this handbook, guiding the readers through key aspects that each chapter contributes to the handbook’s collective perspective of efforts, initiatives, and programs that promote wellbeing in the higher education settings.

The purpose of this paper is to present the results of a scoping review on the implementation of Article12 in health care. The scoping review will provide a summary and overview of the key concepts and published literature on this topic internationally. Article 12 of the United Nations Convention on the Rights of the Child (1989) states that children have a right to express their views, to have them heard and for their views to be given due weight in all matters that affect them. Despite increased calls for Article 12 to be given attention in health care, there is little evidence to suggest this has been well implemented and embedded in Australian health-care delivery. The scoping review was undertaken to provide a summary and overview of the key concepts and published literature on this topic internationally.

A five-step methodological framework described by Arksey and O’Malley (2005) was used to undertake the scoping review. Preferred Reporting Items for Systematic Reviews and Meta-Analysis was used as a guideline for undertaking the study selection.

Children are still not routinely involved in health-care decision-making, are frequently left out of service planning and evaluation and the perception that they lack the capability to make rational decisions persists.

While there has been a focus on research that investigates children’s participation in health-care decision-making in recent years, there is little that directs attention specifically to the implementation of Article 12, particularly in Australian health care. Recommendations are made for further research in these areas.