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In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’ services. It is arguable whether or not this would be the only factor to influence the ethical behaviour of tax practitioners. A literature review was conducted to identify factors that could influence the ethical behaviour of tax practitioners. Numerous possibilities emerged. It is therefore recommended that if regulation is to be successful, caution should be exercised in writing a code of best practice for tax practitioners.

In reference to the administration of the Sale of Food and Drugs Acts by the various local authorities in England and Wales during the year 1908 the following remarks appear in the recently issued report of the Local Government Board for that year. “Our attention has been drawn to the practice which has been adopted recently by certain local authorities of inviting applicants for the office of public analyst to state the terms upon which they are prepared to accept the appointment. We consider the offering of such appointment ‘on tender’ as open to strong objection, and we trust that the practice will be discontinued.”

Hitherto, we have discussed the advisability of issuing a magazine, and have entered with some degree of minuteness into the underlying financial principles; we now have to consider the arrangement of the contents. So much controversy has raged over the question of classified versus dictionary or alphabetical cataloguing, that it will be unnecessary to recapitulate the pros and cons. On the whole, the classified method has met with most favour, and experience has taught us that it is undoubtedly the better for magazine purposes. In this, we are in accordance with nearly all librarians publishing magazines. Indeed, in magazine work, where as a rule only one entry is given to a book, the alphabetical method is inadequate. It resolves itself into an alphabetical list either under authors' names, or under catchword subjects which is useless in showing the relation of one book to another. A properly classified list—preferably classified according to some recognized systematic scheme—on the other hand, displays the accessions to the library much more effectively, and does fulfil the necessary function just mentioned.

The aim of this study was to observe how a user’s individual factors in a commercial weight-loss treatment app affect their perceived usefulness of its features and how they relate to each other.

The information was obtained from an online survey with a sample of 412 users from a branded app for a commercial weight-loss treatment using body mass index (BMI), self-efficacy, social support and perceived usefulness as variables.

Users with higher self-efficacy perceived the app’s features as more useful. However, BMI was not a factor except for the psycho-emotional support features, which individuals with obesity perceived as more useful. Likewise, it was found that there weren’t any significant differences in self-efficacy based on their BMI. Lastly, it was found that social support could not be used as a factor to predict self-efficacy.

This study helps understand how individual factors for behavioural change may affect the perceived usefulness of a weight-loss app. Furthermore, the significance of self-efficacy as an influencing factor provides useful information for companies and app developers alike when developing their branded apps.

This study contributes to the body of knowledge on factors affecting user perceptions of weight-loss apps. It also adds to the literature of branded apps as complimentary resources for companies, which has not been studied in detail.

ALTHOUGH the first Public Libraries (Scotland) Act was placed on the Statute Book in 1853, it was not until 1899 that the Corporation of the City of Glasgow was empowered to establish and maintain public libraries throughout the city. Between 1876 and 1897 four attempts were made to secure public approval for the adoption of the Public Libraries (Scotland) Acts, but when all these efforts proved unsuccessful, the Corporation decided in June, 1888 to include in a Local Bill for submission to Parliament, certain clauses conferring upon themselves the power to become a library authority. Promoted in 1899, the Bill became known as the Glasgow Corporation (Tramways, Libraries, etc.) Act 1899, and the library clauses passed through Parliament without opposition and received Royal Assent on 1st August, 1899. The powers conferred by this Local Act empowered the Corporation:

This paper seeks to address the important modern management issue of vision management. In particular, it attempts to provide examples of, and to differentiate between three different types of visionary who have been the focal points for the theorists working in this area. It presents a profile of the ‘ideal visionary’ as portrayed by theory and provides a checklist of generic visionary qualities to help those readers who need to assess a would‐be visionary, and predict the likelihood of his/her achieving success at the top of an organisation. Finally, the paper notes that the strengths of the visionary are often the sources of his/her eventual failure. These strengths‐come‐weaknesses have been identified along with more externally generated organisational performance reducers.

A great meeting was held at the Albert Hall on July 30th to call for the internment of all aliens of enemy blood. Mrs. DACRE FOX presided, and read the resolution which it was proposed to put to the meeting, as follows :—

Since their creation through the Industrial Training Act 1964 to hear appeals against levies, the jurisdiction of industrial tribunals has grown considerably. One aspect of this jurisdiction, unfair dismissal, is examined here. Basic principles related to the law of unfair dismissal are examined. The practice and procedure of an industrial tribunal solely in connection with unfair dismissal cases are examined in greater detail. A case study is used to illustrate the important aspects of procedure. Appendices give relevant forms and extracts from the appropriate Code of Practice.

Labour mobility is increasingly recognized as an important component of a globalized international trading system. This paper aims to examine the role of temporary entry commitments in international trade agreements toward facilitating global labour mobility.

This paper traces three decades of temporary entry provisions in international trade agreements signed by the USA and Canada, beginning with their bilateral Canada–US Free Trade Agreement and culminating in the Trans-Pacific Partnership (TPP).

The paper finds that while many countries have continued to liberalize their temporary entry commitments in various trade agreements, the USA has reversed course in the previous decade, hampering international progress. Meanwhile, Canada has pursued ever greater labour mobility provisions with most of its trading partners.

The unique roles played by the USA, Canada and other trading partners in advancing a coherent international labour mobility agenda are considered. To continue to advance labour mobility in trade agreements moving forward, policy alternatives to the “all” or “nothing” approaches pursued by Canada and the USA are suggested.

To the author’s knowledge, this paper is the first to formally evaluate labour mobility in the TPP and the only paper to outline the evolution of temporary entry in the US vs Canadian trade agreements over three decades.