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In this section we shall give a brief account of the elementary concepts of set theory – elementary in the sense that they are concepts which students might meet in the first week of a mathematics foundation course at a university; and elementary also in the sense that everything else in mathematics is dependent on them. The concepts are at once both extremely simple and extremely abstract.

We investigate how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing. We utilize a field study with responses captured from actual taxpayers immediately after filing their returns. Consistent with both prospect theory and mental accounting perspectives, we hypothesize and find evidence that more aggressive filing decisions depend on mental categorization of whether taxpayers expect a tax refund or owe additional taxes relative to their expected asset position (EAP). We find a joint and additive impact of EAP with a cognitive link made between taxes and the categorization of amounts owed. Our findings suggest that more aggressive filing behavior is found in taxpayers in a tax loss position relative to their EAP and in those that do not separately categorize taxes owing from their own resources. By highlighting the importance of EAP and the cognitive separation of taxes owed, we provide insight for revenue agencies to use cognitive framing strategies to mitigate aggressive taxpayer behavior. The cognitive framing of EAP may be influenced by the use of installment payments and tax withholdings, but also may be affected by communications that alter taxpayers' expectations of taxes owed.

The character of Miss Moneypenny, whilst minor, is a staple in the cinematic universe of the James Bond film franchise, and she has been portrayed by various actresses throughout the years. Her character forms an indispensable part of the MI6 office. However, Miss Moneypenny remains sexually unattainable and the one woman that James Bond has not managed to bed: ‘The muffled eroticism of Moneypenny and Bond has survived for over [fifty] years, forming the longest unconsummated screen relationship’ (Brabazon, 1999). Fans of the James Bond film franchise, however, may feel differently about the relationship between 007 and Miss Moneypenny, hoping for a romantic conclusion to the banter and flirting that has continued throughout the film franchise. This chapter will analyse comments made on two fan-made YouTube videos that are supercuts of all the scenes between James Bond and Miss Moneypenny, in order to understand fans’ opinions of the relationship between the two characters. This chapter will make use of fan studies and participatory culture in order to understand the manner in which fans perceive the relationship between James Bond and Miss Moneypenny, and how these two characters will always be in the ‘friend-zone’.

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.