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This paper will consider the link between tax evasion and economic crime and how the tax system can be used to take the profit out of crime.

The purpose of this article is to address the issue of tax evasion and the internet. While the internet has been the subject of growing media attention, the concept of tax evasion and the internet has only recently been considered.

Recent debate has centred on the applicability of the money‐laundering legislation to the proceeds of domestic and foreign tax evasion. Banks and other financial institutions have also expressed concern at the practical implications if the proceeds of domestic and foreign tax evasion are covered by the money‐laundering legislation. The purpose of this paper is to address each of these issues and briefly to consider some recent developments.

Over the last 20 years the Inland Revenue has engineered considerable change in the way that it investigates fraud and other tax irregularities. Whereas previously the Revenue had devoted the overwhelming majority of its resources to technical tax issues this policy changed dramatically during the mid‐1970s. In 1975 new systems were introduced to regulate the selection of business accounts for investigation. Contemporaneously, new business intelligence systems were introduced which were designed to provide Inspectors with a complete understanding of the business economics of trades and professions.

This paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the money‐laundering legislation. The paper then considers a recent Court of Appeal case concerning an appeal against a confiscation order in relation to tax evasion, and its potential implications for those seeking to defend charges of tax‐related money laundering.

The case involved four accountants, a barrister and 12 separate tax ‘avoidance’ schemes. The accountants and the barrister were charged on an indictment with 14 counts of cheating the public revenue by falsely representing that the apparent purchases by the UK companies were bona fide commercial transactions.

A considerable portion of Dr. G. S. BUCHANAN'S report on the work of the Inspectors of Foods of the Local Government Board during the year 1908–09 deals with work carried out in special relation to the Public Health (Regulations as to Food) Act, 1907. A large amount of the meat consumed in this country is imported from the continent of Europe, the United States, and the colonies, and it may almost be said that the fact of our having to rely on the foreign producer for so much of our meat supply accounts for some of it being derived from diseased animals, or being in other ways unwholesome, or bearing evidence of having been prepared under conditions in which the needful sanitary precautions have not been taken.

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

HyFlex course design is an effective instructional course design that combines active and transformative learning techniques. HyFlex course design encourages active learning by focusing on interactive activities, discussions, and collaboration. It also allows learners to collaborate effectively and flexibly as a community, providing peer support and opportunities for authentic dialogue and learning experiences. HyFlex course design provides the opportunity for transformative learning through its ability to offer personalized educational experiences to individuals. It facilitates greater customization of the learning experience, allowing individual learners to access tailored educational modules, offer personalized educational experiences to individuals, and effectively develop and build independent and critical thinking skills. This conceptual review, supported by implications from HyFlex literature and triangulated with experts' views undertaking a Delphi study, facilitates understanding the current state of research in HyFlex course design and future application strategies. Existing research has identified HyFlex courses as a promising means of engaging students in active learning. Allowing students to learn through flexibly predesigned mixed online and in-person experiences enables higher levels of student autonomy and supports students in taking more ownership of their learning. This approach can facilitate an understanding of how HyFlex courses can improve active learning practices in higher education. The review study findings identify the reported alignment issues and challenges, suggest four strategies and actions for policymakers and stakeholders, and provide a suggested research agenda for bridging identified research gaps.

Future research can provide evidence of the benefits of HyFlex course design and how flexible course design can address the challenges of traditional face-to-face courses, such as reduced student engagement, lack of student-centered approaches, and limited support for different learning styles. Further research can focus on strategies that can be used to promote active learning in HyFlex courses. Moreover, research can investigate how this kind of course design can equip educators with the skills and knowledge needed to design and implement effective and meaningful active learning experiences. Finally, research can assess the potential impact of HyFlex course design on student outcomes, including performance, satisfaction, and engagement.