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Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states. While there are good reasons for nation states to cooperate to suppress criminal activity, this is not true in relation to tax competition. The notion that by engaging in ‘harmful’ tax competition, offshore financial centres are damaging the legitimate interests of OECD nations has no sound foundation in economic theory. Competition in tax matters is beneficial and world welfare enhancing. Governments of offshore financial centres serve their own and the world's interests by providing zero or low tax environments for global business and investment and they are right to insist that treaties on criminal matters should not be used to enforce other countries' tax claims.

The purpose of this paper is to assert the link between the process of EU accession, the consolidation of democratic processes and the improvement of economic and tourism infrastructure to incoming tourism flows.

The methodology of this paper involves explanation of an analysis exploring links between governmental systems and the order necessary for economic development and tourism. The argument is supported by the recent history of tourism development in three countries, two within the EU and one outside.

Accession to the EU (especially in the case of Eastern European countries) constitutes a way to emulate the democratic freedoms and greater economic prosperity of existing EU member states. Tourism is one of the areas of economy that benefits from the stability and growth EU membership can bring. Accession to the EU has had beneficial effects for acceding in terms of political stability and tourism growth.

The opportunities that EU membership can bring to tourism development for example (also strategies to exploit these opportunities) depend to a large degree on the international relations between the EU and its rivals. The extent to which tourism demands ebb and flow is governed by a range of factors, but the issues of conflict and security are game breakers. Understanding the factors and trends involved in the peaceful resolution of conflict (democratic model) or use of force to resolve conflict (military model) is key in the analysis of future tourism opportunities.

Argues that online privacy rights of consumers are not absolute rights but joint ownership privileges they share with online marketers. Consumers can voluntarily transfer these privileges to online marketers under certain mutually agreeable conditions. Accordingly, online marketers can facilitate, motivate and compensate such transfers by designing various innovative personalization strategies that, rather than jeopardize the privacy privileges of consumers, would benefit them. Technology and society can progress only through such partnerships. Cites two consistently successful net companies, Dell and eBay, as examples of such partnered personalizations.

The purpose of this paper is to review the current evidence base on barriers to inclusion and successful engagement of parents in mainstream preventive services.

Evidence was generated using a narrative review which uses different primary studies from which conclusions are produced into holistic interpretations. It provides an interpretative synthesis of findings based upon an exhaustive inclusion and exclusion criteria and systematic selection of literature.

The paper identifies barriers to successful engagement as: structural; social and cultural; and suspicion and stigma. In terms of successful engagement, it identifies personal relations between staff and service users, practical issues, service culture, consultation, information and targeting, service delivery, and community development and co-production approaches.

The paper demonstrates that the evidence base is limited and not adequately theoretically grounded. It argues for more research based within a pragmatic approach, which is more theoretically and epistemologically informed.

The paper demonstrates that more theoretically and epistemologically informed research needs to be addressed in order to design mainstream services on behalf of service practitioners and researchers.

Such an approach would assist policy makers and practitioners to develop interventions to reduce potential barriers and facilitate successful engagement and is grounded within users’ experiences. It would also reflect the complexity of working within a late modern environment, attend to the multiple needs of users, and address the complex layers intrinsic to the construction and reproduction of services, as well as widening the current evidence base.

The purpose of this paper is to find the determinants of participation and targeting efficiency of the following safety net programs in West Bengal: Mahatma Gandhi National Rural Employment Guarantee Act (MNREGA), self-targeted program; National Rural Livelihood Mission (NRLM), subsidy based livelihood program; Indira Awaas Yojona (IAY), targeted cash transfer program and Public Distribution System (PDS), targeted in kind transfer program.

The study is based on a household survey comprising 900 households across three Districts: Murshidabad, Nadia and Burdwan.

Benefits from MNREGA and PDS are not substantial, whereas financial benefits are substantial from NRLM and IAY. This paper shows that poor people have higher likelihood of participation in MNREGA and PDS. But, non poor get disproportionate benefits from IAY and NRLM both have been designed for the poor. Therefore, targeting cannot remove elite capture altogether. Socially down trodden section have higher participation in MNREGA and PDS, whereas people who are at upper tier of social hierarchy enjoy the benefits of IAY and NRLM. However, it cannot be said that these programs miss their target completely.

The study suffers from the usual limitations of sampling.

Programs targeted for the poor are being appropriated by the non poor. If there is better targeting money will be channelized to the desired beneficiaries and welfare will be enhanced.

The study has unearthed the underlying reasons behind why some safety net programs have better targeting and some safety net programs have poor targeting.