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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.

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.

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.

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.

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.

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.

Business sustainability urges firms to simultaneously address economic, ecological, and social concerns. It innately combines different potentially competing organizational elements. Therefore, sustainability represents a suitable context for the study and practice of hybridity. Based on an understanding of hybridity as a continuum, in this chapter, the author distinguish between four different forms of hybridity for business sustainability, depending on the degree of integration and autonomy of sustainability initiatives in business organizations. With ceremonial hybridity, businesses only leave the impression to pursue business and sustainability goals but focus their practices on conventional business priorities. Contingent hybridity denotes an approach where ecological and social concerns are only pursued to the extent that they align with business goals. With peripheral hybridity, firms pursue sustainability initiatives in their own right but do not integrate them with core business activities. Full hybridity puts both business as well as sustainability at the core of the organization without emphasizing one over the other. These different forms of hybridity in business sustainability are illustrated with examples from various business organizations. By characterizing different degrees of hybridity in business sustainability, the argument and the examples highlight how organizational hybridity and business sustainability can fruitfully inform one another. The author develop research opportunities for using business sustainability as a context for studying different degrees as well as the dynamics of hybrid organizing and for using different degrees of hybridity for achieving a better understanding of different pathways toward substantive business contributions to sustainable development.

Purpose – Institutional investors need to move beyond first- and second-generation interpretations of Corporate Social Responsibility (CSR) and Socially Responsible Investment (SRI) (based on negative filters), and also beyond third and fourth generations (based on positive and integrated filters), which are more sophisticated but still limited, and toward a fifth generation of SRI and CSR. A fifth-generation model systematically incorporates critical intangibles, such as human capital analysis, into the Environmental, Social, and Governance (ESG) investment process.

Methodology – This chapter incorporates a literature review and draws on a range of qualitative research and case studies on the current and potential role of regulators to regulate nontraditional measures of value.

Findings – The power of institutional investors is currently based on incomplete information from listed companies on how they create value, yet it rests on superior knowledge and insight into the workings of the companies in which they invest, and is only as strong as the quality of the information it uses to make investment decisions on behalf of clients.

Research implications – More research on the role of human capital analysis, and its regulatory consequences, is required.

Practical implications – Regulators need to act within the context of these fifth-generation models in order to create the environment for more transparent investment recommendations.

Originality of chapter – This chapter contributes a qualitative and conceptual perspective to the debate on the role of regulation beyond the global financial crisis.

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.

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.

The key characteristics that eventually came to be considered to be Australian ‘heavy metal’ emerged between 1965 and 1973. These include distortion, power, intensity, extremity, loudness and aggression. This exploration of the origins of heavy metal in Australia focusses on the key acts which provided its domestic musical foundations, and investigates how the music was informed by its early, alcohol-fuelled early audiences, sites of performance, media and record shops. Melbourne-based rock guitar hero Lobby Loyde’s classical music influence and technological innovations were important catalysts in the ‘heaviness’ that would typify Australian proto-metal in the 1960s. By the early 1970s, loud and heavy rock was firmly established as a driving force of the emerging pub rock scene. Extreme volume heavy rock was taken to the masses was Billy Thorpe & The Aztecs in the early 1970s whose triumphant headline performance at the 1972 Sunbury Pop Festival then established them as the most popular band in the nation. These underpinnings were consolidated by three bands: Sydney’s primal heavy prog-rockers Buffalo (Australia’s counterpart to Britain’s Black Sabbath), Loyde’s defiant Coloured Balls and the highly influential AC/DC, who successfully crystallised heavy Australian rock in a global context. This chapter explores how the archaeological foundations for Australian metal are the product of domestic conditions and sensibilities enmeshed in overlapping global trends. In doing so, it also considers how Australian metal is entrenched in localised musical contexts which are subject to the circulation of international flows of music and ideas.

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.

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.

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.

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.

The value of this comparative paper is to reveal the choice of regulatory strategies in HK and PRC.

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.

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.