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Drawing on the “Resource- Capability – Competitive advantage” framework within Natural Resource-Based View, this study is purposed to address problems of manufacturing companies “turning into the green” issues, providing references for manufacturing companies to achieve green competitive advantage via internal motivation and identity perspectives.

This study collected survey data from 112 Chinese manufacturing listed enterprises from the Shanghai Stock Exchange, and obtained 418 questionnaires. Following an empirical design, hierarchical regression analysis and Bootstrapping analysis were applied to examine these hypotheses.

Results show that green innovation behaviors positively mediate the positive relationship between organizational environmental identity and green competitive advantage. Furthermore, slack resource not only positively moderates the interaction effect between organizational environmental identity and green product innovation behaviors, but also moderates the mediation role of green product innovation behavior in the main effect.

The study is limited to the data samples and dynamic evolution between variables. More longitudinal designs and diverse enterprise fields will be considered in future.

The findings provide guidance for manufacturing enterprises to gain green competitive advantage in green manufacturing era from identity value origins. Moreover, the results provide practical suggestions for manufacturing enterprises to enhance green innovation behaviors and integrate useful but slack resources.

The findings provide implications for manufacturing industry to increase both the awareness of organizational environmental identity and green innovation behaviors, all of which helps promote the corporate environmental responsibility.

The study breaks the limitation of the existing literature which focuses on the influence of external push factors (e.g. environmental regulation), and bring new visions in constructing green competitive advantage in green manufacturing era, not only extending the identity theory and upper echelon theory, but also enriching the current studies on green management. Also, these findings provide deeper and new insights into risks and uncertain features of green manufacturing era, analyzing how polluted manufacturing enterprises obtain green competitive advantages through the mediating role of green innovation behaviors and the moderating role of slack resource.

The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

Proposes an approach for implementing value‐based management expectations into strategic and operational management activities. Also considers issues concerning marketing and operations management as well as finance. Addresses the scope of business and its planning horizon, and both applies existing concepts and develops others.

This article reviews a set of studies depicting how public officials (agents) in French public utilities have reacted, in practical terms, to customer‐focused reforms.

The article is based on data drawn from labour studies commissioned by French public utilities to evaluate the effects of reforms. Qualitative research using direct observation or semi‐structured interviews testing the assumption that the real locus of change in behaviour, values and identity stem from changes in work practices not principles.

There is evidence of a progressive diffusion of new public management values but this varies between different groups and their changes in behaviour are triggered more by the adjustment of workers' practices to new management rules and technical innovations than the imposition of new principles or cultural values. The responses of agents are also often inconsistent. This suggests that the generalised findings of research based on surveys and questionnaires may not capture the reality of change, which is more complex, varied, inconsistent and contingent.

It offers a challenging critique of the use of surveys and top down approaches in the study of the impact of new public management on public officials and suggests a bottom up approach throws more light on how and why changes in behaviour, values and identity occur.

BASF United Kingdom Ken Peace has joined the Graphic Arts Division of BASF United Kingdom Limited as product sales manager for the newly introduced Nylotron range of film and equipment. Coming from Kodak where he was a senior sales executive, Mr Peace will be responsible for sales of Nylotron photoresist film and associated automatic processing equipment in the United Kingdom.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.

Nowadays, several processes help organize scholarly work about sport and physical activities in France. These include professional development activities of sport and leisure organizations; cultural innovations within sports and physical activities, which involve new spaces with new technologies; questions of public health; and questions of inclusion for marginal groups such as handicapped persons. Questions of power are important to understand each sport situation and each sport sociocultural, economic, and ecologic system. Behind the political and institutional instrumentalization of sport, the reality of social and cultural changes is rarely clear. Strong social, cultural, and economic forces continue to govern sports and seem to be more and more prominent. When sport scandals emerge, the media reveal the case, notably but not exclusively in the context of commercial interests. The possibility for a caring and respectful physical education experience and to improve inclusion for all (Gardou, C. (2012). La société inclusive, parlons-en! Toulouse: Erès) seems like an uphill battle.