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In recent years, Egypt has been developing rapidly from a socialist to a fully developed market‐based economy. One may expect that this economic transition towards a more capitalist orientation will influence the country’s cultural and socio‐economic environment, and consequently the behaviour of its corporate managers. The increasing separation of ownership and control of capital could be expected to increase agency problems associated with managerial decisions. In these circumstances, it should be interesting to identify whether ‘positive accounting’ hypotheses would apply in such an environment. Therefore, this paper examines the relevance to financial reporting in Egypt of some established positive accounting theory hypotheses in addition to a new hypothesis related to taxation. The evidence of the study is consistent with the validity of the conventional ‘bonus’ and ‘debt’ hypotheses and the new ‘taxation’ hypothesis. These conclusions are also consistent with recent empirical studies of cultural and socio‐economic change in Egypt.

The annual dinner of the Institute of Petroleum was held at Grosvenor House, on February 20th, when the principal guest was Sir John Maud, G.C.B., C.B.E., Secretary to the Ministry of Power. The distinguished gathering of over 1,300 members and guests included General Sir Neville Brownjohn, K.C.B., C.M.G., O.B.E., M.C., Quartermaster General to the Forces, N. A. Gass, C.B.E., M.C., Chairman, British Petroleum Co., Ltd., Sir Leonard Sinclair, Kt., Chairman Esso Petroleum Co., Ltd., Air Chief Marshal Sir Donald Hardman, K.C.B., O.B.E., D.F.C., Air Member for Supply and Organisation, Admiral of the Fleet Sir John Cunningham, G.C.B., M.V.O., Chairman, Iraq Petroleum Co., Ltd., Vice‐Admiral Sir Frank T. Mason, K.C.B., Engineer‐in‐Chief to the Fleet, Presidents of many leading scientific institutions, etc.

Interest in psychological resilience has grown rapidly in the last couple of decades (Britt, Sinclair, & McFadden, 2016; King & Rothstein, 2010; Youssef & Luthans, 2007). Psychological resilience occurs when a person can “recover, re-bound, bounce-back, adjust or even thrive” in the face of adversity (Garcia-Dia, DiNapoli, Garcia-Ona, Jakubowski, & O’flaherty, 2013, p. 264). As such, resilience can be conceptualized as a state-like and malleable construct that can be enhanced in response to stressful events (Kossek & Perrigino, 2016). It incorporates a dynamic process by which individuals use protective factors (internal and external) to positively adapt to stress over time (Luthar, Cicchetti, & Becker, 2000; Rutter, 1987). Building on the dual-pathway model of resilience, we integrate adaptive and proactive coping to the resilience development process and add a heretofore unexamined perspective to the ways in which resilience changes over time. We propose that resilience development trajectories differ depending on the type of adversity or stress experienced in combination with the use of adaptive and proactive coping. We outline the need for future longitudinal studies to examine these relationships and the implications for developing resilience interventions in the workplace.

The Jonestown massacre of 1978 was the largest such event in modern history; it assumes the status of a prototype in many discussions of cult dynamics and mass suicide. This paper aims to make the case that Jonestown should be memorialised and made into a dark tourism attraction.

This paper is principally the outcome of secondary research conducted over a number of years on the theme of dark tourism. The paper also benefited from direct interviews and conversations with political and ex-military personnel in Guyana who were in some way involved with Jonestown.

The research establishes that Jonestown remains a matter of great sensitivity and even national embarrassment, with many in the tourism sector reluctant to highlight what they regard as a very negative association, in the market, of Guyana with Jonestown and Jonestown only.

Expressed in context, the paper discusses the place of Jonestown in dark tourism and proposes an operational formula by which the semiotic of Jonestown, as contained in the tourist narrative, transforms tourism into catharsis.

For the author, Jonestown is tourism-imperative because not much longer after that apocalyptic event, the “Jonestown massacre” became a reference in the discourse on dark tourism. Jonestown is too large and archetypal an event to escape research and discussion of its place in the realm of dark tourism. This paper therefore explores, from both theoretical and policy perspectives, the ways in which the narratives of dark tourism can serve to expiate guilt by confronting it and therefore still deserve a place in the tourism imaginary of 2025. As such, the paper should be of value to not only scholars and researchers but also those engaged in tourism planning and destination management.

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research aim of genealogical analysis is to produce “a history of the present”, a history which is essentially critical with its focus on locating forms of power, the channels it takes and the discourses it permeates. Research combining Foucauldian theorisation and method necessarily involves a selective search for injustice and subjection to reveal plausible alternatives to more pervasively modernist histories, which tend to revere progress. Salient features of a genealogical research method are detailed in the context of an actual research project previously conducted by the authors and reproduced here for the purposes of exemplification explicitly as a genealogy.

The purpose of this paper is to provide an overview of the tourism sector in the Amazon regions of Bolivia, Brazil, Colombia, Ecuador, Guyana, Peru, and Suriname and then discuss the manner in which tourism activity assists the protection of the Amazon rainforests. The paper also describes the manner in which the first World Hospitality and Tourism Themes Roundtable on Tourism in the Amazon is organized in 2009.

Teams of researchers from the Ministries of Tourism, the private sector and academia in the Member Countries of Treaty for Amazon Cooperation collaborated to address, in ten‐page papers, the question “Does sustainable tourism offer solutions for the protection of the Amazon rainforest?”

The paper provides valuable information on the current state of tourism policy and practice in the Amazon Member Countries. It also articulates the challenges that attend the development of sustainable tourism as a mechanism for the protection of the Amazon.

Tourism policy officials and managers, should benefit from the discussions of the prospects and challenges that attend the practice of sustainable tourism in the Amazon region. They will also find interesting guidelines and recommendations for action based upon the many destinations and tourism regions under examination.

The issue of sustainable tourism and the rainforest is very topical and this paper will be of immense value to scholars, researchers and tourism practitioners.

Children's social services in England and Wales deal with a wide range of referrals of children who are or may be ‘in need’. Finding ways of describing the issues that present in such referrals is important if we wish to understand the nature of the work of children's services and explore different interventions and outcomes. Yet there have been few attempts to describe the full range of needs presenting to social services, and no studies of the reliability or validity of attempts to define the types of need. In this article the legal definitions of need, a typology developed by Sinclair et al, a related one used by the Department of Health and one developed within the current study were compared for reliability and construct validity. There were two main findings. First, it was found that while the presence of needs could generally be agreed on in all the schemes, ascriptions of a ‘main’ need were not made reliably. This is important because a ‘main’ need has been used in both research and statistical returns to government. Second, while existing schemes appeared well suited to describing allocated cases, they were less able to describe the range of needs presenting in all referrals to social services.

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.