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The colonial history of Australia has been a struggle between Indigenous peoples and the colonisers over Country. This is often represented as a struggle over land – it's control and use. Yet, for Indigenous people, land was never simply an economic commodity to be exploited. It was and is ‘Country’ in a deeper sense of the word, a fundamental part of Indigenous cosmology and a necessary foundation to a person's and group's ontology or being in the world. Country, then, can be conceptualised as both a physical and metaphysical domain. Indeed, both domains are inseparably intertwined. The struggle over Country remains core to understanding the social and political place of Indigenous people within Aboriginal law and within the criminal law and institutions of the coloniser. Further, this ongoing struggle goes to the heart of understanding why Indigenous people start their discussions on reform and change within the criminal justice system with a demand for recognition, negotiation and respect for Indigenous self-determination and a demand to see Indigenous people as colonised peoples.

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.

Despite ample international literature regarding the school-to-prison pipeline, researchers in the Australian context have remained relatively silent about this phenomenon. While there are several studies investigating the criminological characteristics of juvenile detention in Australia, a substantial gap exists examining the educational exclusion of young First Nations males from the education system and whether this has a direct bearing on their overrepresentation in juvenile incarceration. Highlighted in this chapter are the cultural complexities and inequitable practices associated with high rates of exclusion of First Nations boys from school resulting in the likelihood of potential incarceration for some. Finally, certain pragmatic solutions are offered so that educators may reflect upon their important role in disrupting the school-to-prison pipeline.

Italian worker cooperatives display a high proportion of profits reinvested into asset locks: there is some literature investigating their function, but little has been said about workers' attitude toward them. In this chapter we therefore investigate what workers' motivations are regarding reinvesting profits into asset locks. We propose to interpret them as a common good and we inquire which factors may increase workers' willingness to contribute to it. We test two arguments that are provided in the literature on collective action: the effect of having a long-time perspective within the cooperative and the effect of displaying “collective” motivations and preferences other than self-regarding. We perform this test by means of a survey among workers of cooperatives affiliated to Legacoop Ravenna in Italy.

We identify a positive effect of both factors, although with some distinction. At a first glance, we find a positive correlation between a longer time horizon and a greater concern for profit reinvestment; when looking closer at the data, we nevertheless see a more complex relationship as two other aspects come into the game: the employment insurance role of worker cooperatives and the “feeling of belonging” that links workers to the firm. The positive effect of this second aspect on the willingness to reinvest into locked assets is strong, although it only appears among worker-members. Moreover, its effect seem to become greater as workers' involvement in decision making increases.

Cities are continually built and unbuilt (Hommels, 2005), reflecting cycles of investment and disinvestment across space, the machinations of housing and urban policy interventions, and shifting patterns of household need, demand, choice and constraint. The drivers of change are fluid and reflect shifting political, institutional, technological, environmental and socio-economic contexts. Urban landscapes evolve in concert with these changes, but the built environment tends to be defined more in terms of spatial fixity and the path-dependency of physical fabric. Suburban neighbourhoods register this dynamism in different ways as they have flourished, declined and subsequently revalorised over time. Changes initiated through redevelopment, from large-scale public renewal to alterations and renovations by individual owner-occupiers, are long-standing signifiers of reinvestment (Montgomery, 1992; Munro & Leather, 2000; Whitehand & Carr, 2001). Our concern here relates to a particular form of incremental suburban renewal: the increasing significance of private ‘knockdown rebuild’ (KDR) activity. KDR refers to the wholesale demolition and replacement of single homes on individual lots. We are interested in the scale and manifestations of this under-researched process and, in particular, the new insights offered to debates regarding gentrification, residential mobility and choice, and in turn, potential implications for metropolitan housing and planning policy. Our focus is Sydney, Australia.

We argue that by conducting systematic research with communities rather than on communities, community-based research (CBR) methods can both advance the study of human interaction and strengthen public understanding and appreciation of social sciences. CBR, among other methods, can also address social scientists’ ethical and social commitments. We recap the history of calls by leading sociologists for rigorous, empirical, community-engaged research. We introduce CBR methods as empirically grounded methods for conducting social research with social actors. We define terms and describe the range of methods that we include in the umbrella term, “community-based research.” After providing exemplars of community-based research, we review CBR’s advantages and challenges. We, next, summarize an intervention that we undertook as members of the Publication Committee of the URBAN Research Network’s Sociology section in which the committee developed and disseminated guidelines for peer review of community-based research. We also share initial responses from journal editors. In the conclusion, we revisit the potential of community-based research and note the consequences of neglecting community-based research traditions.

This study uses a descriptive casual design and survey random sampling from 115 observations from five-star, four-star and three-star hotels due to the fact that they provide employee staff feeding or complimentary service. The Pearson correlation and multiple regression were used to test the direct and mediating effects for linear relationships between income tax and financial performance. Tax on adjusted net income has a significant effect on net income and non-significant effect on return on asset (ROA). This means that the level of income tax paid by the hotels after reintegration of non-deductible charges including complimentary staff feeding and other allowances reduced their assets and turnover in general thus slowing reinvestment. The findings reveal that firm liquidity had a significant effect on ROA. This indicates that the income tax pay-out decreases hotels’ cash flow resulting on loan diversification leverage. Shareholders are therefore forgoing their shares for reinvestment in different businesses other than hotels. The findings also reveal a significant effect of firms’ age on income tax on hotels’ financial performance. Simply paying income taxes is not lowered by the hotels’ age thus endorsing the concept of paying tax when income is available and vice versa when there is no income. Since Rwanda promotes investment and doing business for the private sector, the tax base increases the tax collection amount instead of collecting a small amount on a few number of tax paying hotels. This commends the tax administration review and frequently harmonised the tax procedures to hospitality sector and is the key development of their financial performance, which had been used by the hotels of the developed countries like the USA and Europe. This will improve Rwanda’s competitiveness in hotel induction and sustain hospitality business investment with tax base for government. It was pragmatic that hotels may directly deduct all related expenses before income tax calculation while others assimilate them into other similar expenditures. There is no formal way for accounting these hotel expenses, whereas the category of staffs benefitting are mainly junior staffs who, in turn, are low-wage holders. This does not leave space for hotel owners to take out incentives therefore leaving out hotels’ darkness in their earnings returns and staff welfare. This chapter presented the directorial policy, philosophy and practices in tourism or hospitality (hotel) sector in Africa. It has become relevant for harmonisation of financial performance while including all life cycle practices of hotels like staff feeding or complimentary service. This chapter is classified as an empirical study.