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Describes an information retrieval system prototype currently used to support NASA R&D. Suggests lessons learnt may be applied to other audiences. Discusses the implications of the prototype with reference to potential general applications.

The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries.

This paper locates the role of TNCs tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries.

The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes of highly mobile TNCs. This paper further shows that the corrosive effect of low-tax jurisdictions (“tax havens”) continues to represent a major obstacle to a regulation of global economic relations, which is required for maintaining sustainable social and economic development of poorer states.

This paper used publicly available evidence to illuminate the role played by TNCs in tax dodging practices in Sub-Saharan Africa.

This paper, therefore, advocates a radical reform that could minimise the attendant problems created by the activities of TNCs and the enabling structures that facilitate these practices.

Tax dodging has played a major role in causing serious damage to the economic and social landscape in developing countries. This in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy.

This paper is a general review of literature and evidence on contemporary developmental issues.

Discusses the results of a survey on aspects of the student experience of university at a semi‐rural faculty of a metropolitan university in England. The research found that students tend to be amassing considerable debts, have little financial parental support and some are dependent on wages from part‐time work as a source of funds. It would appear that there is some financial hardship among the students surveyed, with a significant minority paying their own tuition fees. It is a possibility that these students would not be able to afford the higher top‐up tuition fees proposed for 2006. However, it is suggested that, for most students, there is a good social life, and university remains an enjoyable experience.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

Every year, 120,000 criminals from socio‐economically deprived backgrounds are processed through our prisons. They constitute over 90 per cent of the total prison population and, unlike their companions of middle‐class origins, they are likely to repeat their offences and become recidivists. Between them they will commit hundreds of thousands of offences ranging from theft to violent assault, drug‐taking, car offences, sexual attacks and homosexuality. 87 per cent of their offences will be against property and there is a clear causal connection between socio‐economic deprivation and crime.

IT is fortunately very rarely that we have to deplore such news‐paper foolishness as the recent spurious investigation into “Library Censorship,” as it was called, which disfigured one of the London morning papers. The method was to find out the names of novelists whose works for reasons good or bad were not on the open shelves of libraries, to present this fact to the said novelists, net their views (which can easily be understood) gratuitously, and then upon the result to attack the competence of librarians. An epidemic of abuse ensued this apparently safe plan, but it appears that apologies have had to follow in one or two cases. The most virulent attack on an individual librarian and the handsomest apology appeared in The Saturday Review, and in various ways other newspapers have recanted.

Twenty‐three years ago the most frequently met among many slogans was “ Food Will Win the War.” To‐day our food problems are fully as important to our defence; but they present many new aspects. Then our prime duty was to save food : now it is to consume food in the way most conducive to fitness. Our knowledge of nutrition has advanced so rapidly that much of it is too new to have been assimilated into our everyday thought and practice. Yet it is precisely as guidance to everyday use of our familiar foods that the newest knowledge of nutrition can be of most benefit: of benefit both to the one‐third of our people who are officially declared “ ill‐nourished,” and to the great majority of the rest of us as well. For while finding that much of our previously baffling disease and frustration is due to shortage of certain nutritional factors in the food supply, research has also shown that a more scientifically guided use of our everyday foods constitutes a sort of superior chemical engineering of our own mechanisms which can increase the vitality and efficiency even of those people who are already healthy and efficient. The relations of nutrition to the functioning of the mind are, of course, more difficult of controlled investigation and not yet as objectively demonstrable as to the effects of food upon bodily functions and length of life. But careful research is now showing that even within the range of fully normal conditions, our daily food choices have much more important effects than science ever previously supposed upon that internal chemistry that directly environs and conditions all our life processes. The blood is the great mediator of this internal environment, and the same blood circulates through the brain as through all the other organs of the body, bringing its help or its hindrance to both mental and muscular activities. True there is much which remains to be clarified by further research; but the already established findings, of recent and current nutritional investigation, need only to be more widely known and used in order to make our people much stronger for the defence of our civilisation, and for its permanent advancement when the emergency has passed. In our “ intellectual climate ” of the moment there is still a good deal of inertia because the newest knowledge is not yet sufficiently understood, while at the same time the new view is perhaps being over‐coloured by some writers. This paper therefore does not seek to add more assertions; but rather to review objectively the evidence on what the Council of National Defence has announced as one of our present‐day needs, “ to make the American people nutrition‐conscious in terms of the nutritional science of to‐day.” Nutrition presents three major aspects : (1) that in which food serves as fuel to supply energy for the activities of the bodily machine; (2) that of the assimilation of certain food constituents into structural material first for the growth and later for the upkeep of the body tissues; and (3) the utilisation of food substances either directly or indirectly to serve the body in those self‐regulatory processes by which it maintains its relatively “ steady states ” or essential internal environment. It is in its energy aspect that nutrition has most fully arrived at the status of an exact science. Expert opinion is well agreed on the fundamental principles of the energy transformations in the body, on the values of the foodstuffs as sources of energy, and on at least the broad lines of theory as to the influence of different bodily conditions in determining the energy need. On the latter points, especially, many laboratories are actively engaged in increasing the precision of present knowledge, and at least three well‐endowed nutrition laboratories—those of the Carnegie Institution, of the Russell Sage Institute, and of the Rochester University Department of Vital Economics—are devoting their resources especially to the perfection of the energy aspects of nutritional knowledge. The protein aspect of nutritional research has also reached a relatively mature status with well‐defined objectives. Among many other laboratories working in this field, that of the United States Department of Agriculture is giving special attention to the purification and description of the proteins themselves; and the laboratory of physiological chemistry of the University of Illinois is very actively investigating the nutritional relationships of the individual amino acids, with the generous support of the Rockefeller Foundation. We may look forward with confidence and great gratification to a presumably fairly near future in which this aspect of nutritional need can be stated quantitatively in terms of ten individually indispensable amino acids. The catalysts which make the chemical processes in the body go fast enough to support life overlap and in a measure integrate the subject matter divisions of the chemistry of nutrition. They function in the energy aspect; and in their own chemical constitutions they are derivatives of proteins (or their amino acids), mineral elements, and vitamins. This very active field of research is quite as frequently classified with general biochemistry as with nutrition. Until its current era of “ newer knowledge,” the chemistry of food and nutrition had for several decades faced the dilemma that foods could be analysed as elaborately, and their composition accounted for with as close an approach to one hundred per cent., as other natural materials; and yet nutrition could not be sustained with pure mixtures of the substances that the analyses revealed. Seeking deeper insights, chemists broadened their research methods to include the systematic use of feeding experiments with laboratory animals, carried on with as careful attention to accuracy of controls as in other experimental researches in the exact sciences. This extension of method in chemical research has been rewarded with a rapid series of discoveries of substances which are essential to our nutrition, but whose very existence was, until recent years, either entirely unknown or only vaguely apprehended. Neither in chemical nature nor in nutritional function do these substances have much in common with each other. That they came to be called by the group name vitamins was not the result of their being naturally related, but rather of the two circumstances, (1) that they were all discovered through the use of the same development of research method, and (2) that the discoveries of their existence and importance followed each other too rapidly for physical isolation and chemical identification and nomenclature to keep pace. The latter, however, are steadily catching up, and in several cases new names, which are individually distinctive of either the chemical structures or the historic associations of the substances, have been coined and are coming into general use.

Quantitative bibliometric approaches were used to statistically and objectively explore patterns in the sharing economy literature.

Journal (co-)citation analysis, author (co-)citation analysis, institution citation and co-operation analysis, keyword co-occurrence analysis, document (co-)citation analysis and burst detection analysis were conducted based on a bibliometric data set relating to sharing economy publications.

Sharing economy research is multi- and interdisciplinary. Journals focused upon products liability, organizing framework, profile characteristics, diverse economies, consumption system and everyday life themes. Authors focused upon profile characteristics, sharing economy organization, social connections, first principle and diverse economy themes. No institution dominated the research field. Keyword co-occurrence analysis identified organizing framework, tourism industry, consumer behavior, food waste, generous exchange and quality cue as research themes. Document co-citation analysis found research themes relating to the tourism industry, exploring public acceptability, agri-food system, commercial orientation, products liability and social connection. Most cited authors, institutions and documents are reported.

The study did not exclusively focus on publications in top-tier journals. Future studies could run analyses relating to top-tier journals alone, and then run analyses relating to less renowned journals alone. To address the potential fuzzy results concern, reviews could focus on business and/or management research alone. Longitudinal reviews conducted over several points in time are warranted. Future reviews could combine qualitative and quantitative approaches.

We contribute by analyzing information relating to the population of all sharing economy articles. In addition, we contribute by employing several quantitative bibliometric approaches that enable the identification of trends relating to the themes and patterns in the growing literature.

THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham Conference, there is every reason to believe that the attendance at Leeds will be very large. The year is one of importance in the history of the city, for it has marked the 300th anniversary of its charter. We hope that some of the festival spirit will survive into the week of the Conference. As a contributor has suggested on another page, we hope that all librarians who attend will do so with the determination to make the Conference one of the friendliest possible character. It has occasionally been pointed out that as the Association grows older it is liable to become more stilted and formal; that institutions and people become standardized and less dynamic. This, if it were true, would be a great pity.

The present study aims to examine the different restaurant tipping systems on perceived fairness, distributive justice, and control from employees' perspective.

Five different written scenarios of tipping systems were depicted in the present study. A total of 205 restaurant employees were assigned to each of the five groups and responded to a written scenario. Data were collected during the restaurants' briefings. Participants were asked to read the scenario and to fill out a survey instrument. Researchers administered surveys to 12 different casual‐dining, full‐service restaurants.

Results indicate that when the service charge is added onto customers' bill and onto all tips collected for equal distribution among servers, this enhanced the employees' perception of fairness and distributive justice. Further, the traditional (non‐equal sharing) tipping system of keeping tips all to oneself is perceived as most fair and just to participants. However, in terms of equal sharing of tips, employees perceived sharing among all servers as more fair than the other tipping systems that include back‐of‐the‐house employees.

The current study has a number of limitations. First, researchers had very little control with regard to the accuracy of the procedure due to the use of professional‐oriented sample versus student‐oriented sample. Consequently, some demographic data were missing. Second, as much as the authors would like more back‐of‐the‐house participants, the majority of the participants (94 percent) were front‐line servers of the restaurants. Third, the results of this study can only be generalized to restaurant employees in casual full‐service dining restaurants. Finally, there is limited literature available specifically focusing on employees' preferences of different restaurant tipping systems; as a result consider this study as exploratory research.

In order to satisfy FOH employees, restaurant managers should consider implementing tipping systems that permit front‐line servers to keep all the tips they earn to themselves. In some conditions, it is appropriate to include a service charge – the sample indicated this system as the next best choice.

No research has been done investigating the different restaurant tipping systems and on perceived fairness, distributive justice, and control from employees' perspective in actual restaurant settings using professional‐oriented sample, and including front‐ and back‐of‐the‐house employees.