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The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

The Technium initiative started in 2001 with an initial Business and Innovation Centre established in the Swansea docklands area. Early success of this first Technium building led to the concept being rapidly proliferated into a pan-Wales network of primarily sector-focussed centres. Although the Welsh Government withdrew its support for the Technium network initiative in 2010, the individual centres continued under a range of ownerships and the historic initiative of continued interest, particularly with respect to regional policy.

A vibrant policy and practice debate subsequently emerged together with strident media comment. Lack of coherence between Technium Centres and weaknesses in monitoring systems meant this debate has been poorly informed. This case study helps address the evidence deficit within this debate by revisiting the initial Technium Swansea initiative and its subsequent development.

The case study provides an insight into what can realistically be expected of such initiatives in the short, medium and long terms, with realistic time-horizons for ‘success’ and the role of learning for knowledge-based development in similar initiatives and regions.

As the world's largest developing country, China is relying on innovation to transform the pattern of economic growth; more and more attention has been paid to the construction of China's regional innovation system (RIS). This paper aims to establish a provincial evaluation index system for RIS construction level and that of construction condition and evaluate the innovation system construction level and construction condition of China's provinces by using grey fixed weight clustering.

This paper makes a comprehensive assessment of RIS by using grey fixed weight clustering.

The results show that the construction level of RIS is clearly associated with construction condition of RIS. In accordance with the results of the assessment, China's 31 provinces are classified into four typical types. Some relevant key measures to promote the RIS are suggested.

This paper establishes a new frame to evaluate RIS.

The concept of criminogenic need is widely used, both to understand offending behaviour and in the design of treatment programmes. However, it is recognised that criminogenic need may differ dependent upon the nature of the offending, the cultural context and the specific forensic population. In order to develop programmes that successfully effect change in offenders, it is important to identify the factors that may be implicated in offending and to target these factors. This research explores the criminogenic needs of a group of men attending a community‐based introductory sex offender programme, through their victim apology letters, using interpretative phenomenological analysis. The data suggest that these men do not understand themselves or their behaviour in terms of criminogenic need, for the most part, and the implications for this are considered.

This study evaluated the effectiveness of prison‐based cognitive skills programmes in England and Wales in reducing reconviction. Two‐year reconviction rates were compared for adult male offenders who had participated in a cognitive skills programme between 1996 and 1998 (N = 649) and matched adult male offenders who had not participated (N = 1,947). There were no significant differences in the rates of reconviction between the treatment and matched comparisons. This contrasts with a previous study of prison‐based cognitive skills programmes. Possible explanations for the current finding are discussed. For example, these results may merely reflect expected variation; international experience mirrors the variable reductions in reconviction rates found so far in the evaluation of prison‐based programmes. This evaluation relates to a period when programmes were expanded rapidly, and this may have affected the quality of programme delivery.

This case is about Korean Air Lines’ innovative idea to adopt a policy of vertical integration in catering. Rather than out‐source its in‐flight catering, this airline has moved away from industry norms, and is doing its own thing – literally.

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.

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.

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.