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Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.

The purpose of this paper is to explore the prospects for and some foreseeable consequences of more intensive enforcement action against insider trading in the context of the UK, within the EU and international contexts.

The approach adopted is qualitative, based on the literature and policy papers, examining developments regarding enforcement against insider trading. Explores extent to which regulators are to some extent overcoming their previous ambivalence over enforcement action against insider trading. Examines the Spector judgement from the European Court of Justice. Looks at possible consequences of more robust enforcement on insider trading.

Three possible consequences are outlined. First, some persons contemplating insider trading may be deterred. Second, risk‐tolerant individuals and firms persist with insider trading, whilst taking some obvious precautions, thus shielding their activities against enforcement. Third, creativity and innovation within the largest, most sophisticated and reputationally cautious firms produce new patterns of trading that cannot legally be described as “insider trading”, for example by commissioning research services, as evidence from the USA suggests.

Information asymmetries within the market might not be reduced, rather they could just become less visible to the regulator. These would be mixed results; any regulator with an ambition to be more than reactive to events would already be thinking about the next move.

The financial market crisis and the regulatory deficiencies that it has exposed provoke greater pubic scrutiny, policy changes and critical research in relation to regulation and enforcement. This paper examines aspects of this ongoing process and contributes to it.

The purpose of this paper is to explore whether opportunities for fraud and corruption might be reduced or increased by rules governing public procurement. The focus is on specific European legislation – Procurement Directive 2004/18 on the coordination of procedures for the award of contracts for public works, public supply and public services by public bodies within all EU Member States – however similar issues would arise in other jurisdictions.

The procurement process is examined in relation to three stages of procedure: preparation of specifications, selection of tenderers, and execution of contracts, within each of which some specific risks (red flags) are identified.

Particular risks that may not have been sufficiently addressed, in terms of research or legislation, arise at the first of these stages; accordingly this paper focuses there. Generally, risks are summarised in terms of insider‐driven specifications, low visibility of procurement processes, and ample opportunities for renegotiation of terms. Risks may be increased by innovative procurement practices that have the effect of extending the manoeuvring between tenderers and public bodies, such as competitive dialogue.

Fraud and corruption risk in public procurement is an area deserving detailed and comparative study, with special attention to the pre‐contracting stage. Research on this topic within EU Member States should go hand in hand with enquiry into international procurement, and into the EC's own rules as applied by its institutions and bodies.

Suggestions for risk‐reduction are put forward in relation to quality standards and pre‐award publicity.

After some time as the Cinderella of crime policies, large‐scale frauds attract greater interest. This paper gives grounds for asking whether, in relation to procurement fraud, a combination of traditional practices and modernisation may outpace anti‐fraud measures.

Attempts to theorize the relationship between the informal and the illegal sectors of the economy. States that there are significant behavioural similarities. Proposes an emergent paradigm based on dual labour market theory to explain the similarites and differences in order to guide future research in each area. Applies the theory to the production and marketing of crack cocaine and shows how the model helps us to understand issues of exploitation and risk makagement within the drug market.

Extends the notion of informality into the area of illegality, looking at how illegal crack vendors in New York use informality to reduce and pass risk to others. Focuses on the techniques used to avoid detection and arrest and the methods of placing risk of imprisonment on smaller, lower‐income dealers. Suggests that this process of exploitation only makes sense when seen in the broader context of inequality in US society where some have nothing to lose by going to jail.

We have been trying to locate this misleadingly‐named institution which, in June 1983, was using a letterheading bearing the addtess 37 Canvedish Street, London WIN 2DR and a telephone number 01–487 0321, and was apparently offering its Higher Diploma in Business Studies (External) by exemption based on a Higher Diploma in Business Administration awarded by the Institute of Business Administration of Nigeria. A letter sent to the Polytechnic has been returned by the postal authorities marked Not Known.

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Committee, Reports and Technical Notes of the United States National Advisory Committee for Aeronautics and publications of other similar Research Bodies as issued

The purpose of this study is to examine the well-being initiatives and programs offered to full-time communication employees and identifies antecedents of employee subjective well-being and commitment in the workplace (e.g. organizational attention to mental health in the workplace and perceived organizational support, POS).

Guided by organizational support theory (OST), we conducted an online survey with 262 full-time communication professionals.

The data show that a variety of well-being initiatives and programs (e.g. mental health assistance programs and flexible working hours) are offered to communication employees, who receive this information from various sources (e.g. emails and announcements at employee meetings). Additionally, the number of well-being initiatives also positively predicted organizational attitudes and attention to mental health in the workplace. Supporting OST, attitudes and attention to mental health in the workplace positively predicted POS, which subsequently predicted subjective well-being and organizational commitment.

The study offers practical implications around the communication professionals’ experience in employee well-being and culture. Perspectives from internal communication teams will help organizations leverage their efficiency in creating a supportive work culture around mental well-being and contribute to the understanding of well-being in communication industries. Theoretically, we extended the range of OST, by testing the theory in a new context of communication professionals during the pandemic.

Although communication professionals carry a critical internal communication role in actively promoting employee mental health, well-being and healthy organizational cultures, very little research has been dedicated to investigating how they handle these subjects themselves. Therefore, this study provides original value by focusing on the perceptions, knowledge and action taken by communication professionals when responding to organizations’ well-being programs/initiatives offerings during the peak of COVID-19 and the factors that influence communication professionals’ subjective well-being.

In recent years, a number of historians have examined the reasons for differences in the height and health of men and women in nineteenth-century Britain, often drawing on economic studies which link excess female mortality in the developing world to restrictions in women's employment opportunities. This paper re-examines this literature and summarises the existing literature on sex-specific differences in height, weight and mortality in England and Wales before 1850. It then uses two electronic datasets to examine changes in cause-specific mortality rates between 1851 and 1995. Although there is little evidence to support the view that the systematic neglect of female children was responsible for high rates of female mortality in childhood, there is rather more evidence to show that gender inequalities contributed to excess female mortality in adulthood.