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Children are people's gateway to the future; they are 30.3% of the world's population. Childhood is a stage that has a great impact on adulthood and children being healthy individuals. For this reason, child poverty and childhood conditions are very important for individual and community life. Cities are places where people live, and more than 50% of the world's population lives there. In the cities, whose numbers and sizes have increased over time, the crimes committed have also increased and diversified. For this reason, it has become increasingly difficult to provide urban security today. The aim of this study is to show the relationship between child poverty and urban safety, by carrying out an overview of the global perspective and examining the case of Turkey.

This paper is about apparent failure in an aspect of financial regulation: non‐compliance with regard to taxation. An idealised compliance model of tax advice, from the Inland Revenue perspective, merely involves application of revenue law to the facts to determine fiscal liabilities. A less compliant approach involves, for example, creative accounting to amend figures and so reduce such liabilities. The focus here, however, is on legal creativity to reduce or even cancel tax bills: just how tax advisers match, mismatch or rematch their clients' facts interactively with malle‐able interpretations of both revenue and other laws. Following classification of various tax devices — with three examples for each of five categories — recurrent concepts, themes and techniques of avoidance are then further analysed. This analysis not only confirms that legal creativity makes compliance problematic but also offers a novel exposition of just how that paradoxical use of the law occurs.

THE 31st annual meeting of the Library Association passed off very comfortably at Brighton, and if nothing particularly momentous occurred affecting librarianship, everybody enjoyed the various entertainments and the breezy weather. Brighton certainly deserved the title to breeziness which it claims, because it was stormy nearly every night or early morning during the run of the Conference, and members must be congratulated on the lucky manner in which it was found possible to dodge the showers.

The purpose of the chapter is to understand advertising attention in new formats. More specifically, it argues that new advertising formats might force advertising practitioners and researchers to reframe the challenges of gaining attention as one of understanding advertising approach rather than advertising avoidance.

The chapter is conceptual and builds on a review of literature on advertising attention, advertising avoidance, and advertising approach.

The chapter concludes with a review of future research directions. More specifically, it points out implications of shifting perspective from advertising avoidance to advertising approach for advertising practitioners and researcher alike.

The chapter offers a novel perspective on advertising attention in new advertising formats. In doing so, it hopes to stimulate more research on consumers’ willingness to approach (rather than avoid) advertising.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.