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Electronic transmission of orders is not a new idea. For some years it has been possible to order from the larger book suppliers online, with the advantage of being able to interrogate their holdings first. For us though, as customers of BLCMP, the situation was complicated. Our acquisitions software covers the financial side to ordering at the time of order creation — prices are committed to funds as the order is made. Orders sent online to our suppliers on one system would have had to be entered again on our BLCMP system so that the order file and funds could be kept up to date. Although we were interested in a faster form of creating our orders, we were not interested in duplicating work.

This study compares holiday planning in Switzerland (CH) and Uruguay (UY). Summer vacations are one of the most important times of the year for families with children who decide to travel, as national school schedules determine the holiday period. Although the objective situation in the holiday planning period differs in the two hemispheres in terms of the phases of the pandemic, this research study aims to evaluate whether the same is true for subjective aspects such as pandemic risk, obstacles to travel and willingness to travel. This study compares these subjective aspects by surveys applied to both countries during the planning period of the summer holidays, using logistic regression, denoting the country as the dependent variable.

JOAN BUTLER, Organiser of Library Work with Young People at Hertfordshire County Library, spent a fortnight in April on a British Council‐sponsored visit to Jordan, lecturing and advising on the development of school libraries and the training of teacher librarians.

The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.

The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity.

The study reveals in detail the construction and promotion of elaborate tax avoidance schemes by big accounting firms. It casts doubt upon the “business culture” that has become established in these firms.

The study relies upon secondary sources. Subject to gaining adequate access to the big accounting firms, research based upon close-up investigation of “tax planning” would further illuminate such practices.

The study shows how normalised and institutionalised “tax planning” schemes have become in the big four accounting firms. It suggests that such schemes require closer scrutiny if payments of tax are to be made as intended, and thereby provide the revenues required to maintain public services such as education, health and pensions.

The study informs a debate about the payment of taxes and the role of big accounting firms in creating aggressive tax avoidance schemes. It questions the appropriateness and adequacy of private regulation of these firms and so contributes to a public debate on the tax contribution of comparatively powerful and privileged parties.

The study “blows the whistle” on the role of big accounting firms in devising schemes that reduce the “tax take” on business and thereby reduces the revenues required to provide and maintain public services.

The purpose of this paper is to propose a moderated mediation model wherein abusive supervision predicts subordinate’s stress and turnover intentions through Psychological Capital (PsyCap). Leader–member exchange (LMX) moderates the abusive supervision-outcome relationship through PsyCap.

Two wave data were collected from 1,193 full-time employees across organizations in India.

Results suggest that abusive supervision is significantly related to intention to quit and perceive stress, and this relationship is partially mediated by PsyCap. The findings from the moderated mediation analysis revealed that the mediation of PsyCap was moderated by LMX such that at the higher levels of LMX, the mediation effect of PsyCap on workout comes became stronger.

As the study did not cover all sectors, the results of this study should be interpreted with caution.

Embedded in the conservation of resources theory, this study adds to the knowledge of how abusive supervision and LMX jointly affect PsyCap, turnover intentions and perceived stress. The results of this study indicate that abusive supervision exerts its influence on work-related outcomes and highlights the importance of taking the quality of relationship (LMX) with supervisor and personal resources into consideration when making sense of the influence of abusive supervision with employee outcomes. The study extends the current research stream of abusive supervision research to one of the underrepresented developing Asian countries, India.