Drawing on the concept of organisational behaviour, this research augments the concepts of social capital theory and organisational culture with one pioneering precursor and mediator, the sense of well-being, to develop an integrative understanding of the factors affecting individuals' knowledge-sharing behaviour within the more complex context of the virtual organisation of Taiwanese Non-governmental Organisations (NGOs). A field survey of 131 employees from the selected virtual organisation was analysed using Structural EquationModeling (SEM) to examine the outcomes empirically. Our research offers a persuasive body of evidence supporting the notion that increasing employees' sense of well-being can successfully form a bridge that can connect social capital tendency, organisational culture and employees' knowledge-sharing behaviour. Surprisingly, and contrary to common belief, the integrated model shows that social capital tendency seems to play a more important role than organisational culture in affecting employees' sense of well-being within the virtual organisation in a Chinese cultural context. Consequently, this research reveals the subtle interplay of employees' sense of well-being, social capital tendency, organisational culture and knowledge-sharing behaviour, while the in-depth analysis provides strong support for knowledge management research and practice.

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Aims: Effective use of alcohol duty to reduce consumption and harm partly depends on retailers passing duty increases on to consumers via price increases; also known as 'passthrough'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products, at different price points. Setting: March 2008 to August 2011, UKDesign and measurement: Panel data quantile regression estimating the effects of three duty changes, two VAT changes and one combined duty and VAT change on UK alcohol prices, using product-level supermarket price data for 254 alcohol products available weekly.Products were analysed in four categories: beers, ciders/ready to drink (RTDs), spirits and wines. shifting affects approximately 57% of total beer sales and 30% of total spirits sales. Conclusions:Our results show lower pass-through of duty increases for cheaper products (lowest 15 percentiles) and over-shifting for expensive products (prices above the median). This is likely to impact negatively on tax policy effectiveness. High risk groups, including heavy drinkers and particularly low income heavy drinkers, favour cheaper alcohol and under-shifting is likely to produce smaller consumption reductions among these groups.

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