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This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics, including the firm’s size, its age, the sector in which it operates, its location, and its legal form. The paper intends to raise awareness regarding the impact of tax compliance costs, especially for countries, such as Greece, that were significantly affected by the economic and financial crisis.

THE HISTORY Wilbraham District Library (now re‐modelled as Fallowfield Cultural Centre) was first opened on 31st October 1932 by the Earl of Crawford and Balcarres, Chancellor of the University of Manchester, amid a great deal of ceremony‐presided over by the Lord Mayor and in the presence of Manchester's hew Chief Librarian Charles Nowell. The Annual report of the Manchester Libraries Committee for 1932–33 states that the Earl dutifully borrowed the first book, The mediaeval woodwork of Manchester Cathedral by Henry A. Hudson. As early as 1923 the Libraries Committee had applied for the use of the important corner site occupied by the new library on the new housing estate in Wilbraham, believing this to be a “pivotal point” for the whole estate and the close proximity with the nearby school enabling “the services to co‐operate successfully in their work with children”.

Visual Distinctive Language (VDL)-based iconic tags are structured visual information annotation. They explicate the content and organization of tagged information by graphical and symbolic features in order to improve the vocabulary problems of textual tags. The purpose of this paper is to investigate how these special icons help in tagged-based user information searching.

A two-stage experiment was designed and conducted so as to follow and quantify the searching process in specific searching target case and no specific searching target case when using VDL-based iconic tags.

The experimental results manifested that VDL-based iconic tags enhanced the role of tag in information searching. They could make user better understand tag clusters, which, in turn, provide global structure of involved topics. Also, VDL-based iconic tags helped user to find out searching target more quickly with higher accuracy by taking advantages of visual representation of tag categories and symbolic signification of tag content.

This study is one of the first to verify how structured icons work in information searching and how user’s graphical cognition impacts on tag-based information searching process. The research findings are dedicated to the theory of VDL-based iconic tags, as well as to a new visualization method for search user interface design.

The African Caribbean Library Association's (ACLA) current Chair is Gloria Lock of Wandsworth Libraries. I interviewed her recently about the Association — the results of which are reproduced here with her consent.

The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms.

Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance.

This study results should be generalized with caution, as they are limited to the financial services firms in Uganda.

Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.

This paper focuses on the British company voluntary arrangement (CVA) which is a relatively new debtor rehabilitation process particularly intended to help financially troubled small firms resolve their difficulties. Based on a survey that is the largest and most comprehensive on the subject of British CVAs, this paper has three principal objectives: (i) to outline the characteristics of CVAs; (ii) to examine the relationships between CVA success and context; and (iii) to provide managerial and policy recommendations based on these findings. Among other things, the study finds that the overwhelming majority of CVAs are employed by small firms and that they can be particularly successful as a means of recovery when the economic fundamentals of the business are sound, regardless of the line of activity of the firm. Higher levels of success might be achieved, however, if the fixed costs of CVAs were subsidised in the case of very small firms and if more time were allowed during the process.

Exploratory search activities are ubiquitous in various information systems. Much potentially useful or even serendipitous information is discovered during the exploratory search process. Given its irreplaceable role in information systems, exploratory search has attracted growing attention from the information system community. Since few studies have methodically reviewed current publications, researchers and practitioners are unable to take full advantage of existing achievements, which, in turn, limits their progress in this field. Through a literature review, this study aims to recapitulate important research topics of exploratory search in information systems, providing a research landscape of exploratory search.

Automatic and manual searches were performed on seven reputable databases to collect relevant literature published between January 2005 and July 2023. The literature pool contains 146 primary studies on exploratory search in information system research.

This study recapitulated five important topics of exploratory search, namely, conceptual frameworks, theoretical frameworks, influencing factors, design features and evaluation metrics. Moreover, this review revealed research gaps in current studies and proposed a knowledge framework and a research agenda for future studies.

This study has important implications for beginners to quickly get a snapshot of exploratory search studies, for researchers to re-align current research or discover new interesting issues, and for practitioners to design information systems that support exploratory search.

This study presents findings from the South Carolina Youth Court Initiative, a statewide community corrections approach to delinquency prevention. The national youth court movement, its restorative justice theoretical underpinnings, and a brief history of youth courts in South Carolina are reviewed as a context for the present study. A mixed-methodological design utilizing a survey, costs–benefits analysis, site visits, and interviewing was employed to analyze the entire study population (N=21). Findings are presented which call into question the value of youth court performance in terms of effectiveness and expenditure.

The purpose of this paper is to understand the experiences of acquired brain injury (ABI) family caregivers who attended an acceptance based group intervention.

A qualitative design and interpretative phenomenological analysis methodology were used.

Five key themes were identified: increasing personal awareness; the dialectic of emotional acceptance vs emotional avoidance; integration of acceptance and commitment therapy (ACT) principles; peer support; and moving forward after the group. It seemed that some individuals found the ACT exercises distressing, whereas others reported benefits. All participants described experiences of acceptance vs avoidant means of coping, and attempts to integrate new approaches into existing belief systems.

This study is the first to explore the experiences of ABI caregivers undertaking an ACT group intervention.

This paper compares the contexts of the writing of T. R. Malthus’s first edition of An Essay on the Principle of Population (1798); its reception by William Godwin, to whom the Essay was addressed; its interpretation by naturalists Charles Darwin and Alfred Russell Wallace; and its interpretation by modern commentators Kenneth Boulding and A. M. C. Waterman. The analysis helps explain how an essay that was written to defend social and economic institutions from critiques in utopian visions associated with the French Revolution came to be regarded as a model predicting overpopulation and exhaustion of natural resources.