Volume 15.3

This issue contains several themes that weave their way through a variety of articles. The issue starts and ends with Africa: Kina Robertshaw explaining how her entrepreneurial passion flows from her family roots in Zambia, and Peter Heslam and Eric Wood describing encouraging developments in Africa today.

Corporate tax avoidance seems to have replaced bankers� bonuses as a major cause of public anger. Tax expert and minister in secular employment Rob Fox takes a detailed look at the practice, weighing the arguments for and against companies avoiding tax. ICF Chair Phil Jump adds his comment in his piece on the moral responsibility of companies. We appreciate this debate is likely to run for some time, and welcome comments from readers as we search for an authentically Christian attitude to the payment of tax.

Phil mentions the contribution companies make by the intrinsic quality of their products, mentioning Unilever as an example � a theme which comes through the summary of the CABE Hugh Kay lecture, this year given by Doug Baillie of Unilever, with sustainability as the central corporate concern.

Unilever is a company with Nonconformist ethical roots, and this calls to mind the influence of the Protestant work ethic and concept of calling. David Parish revisits the teaching of Luther, Calvin and other Reformers in a fascinating historical article which makes interesting connections between their time and ours. This is also a significant theme in Richard Higginson�s new book Faith, Hope & the Global Economy, surveyed by Sally Orwin as part of her ongoing series of reviews of books in IVP�s Faith at Work series.

Other reviews by Peter Warburton and Ranjeet Guptara feature two books analysing the global financial crisis, Philip Davis� The Crisis and the Kingdom and James Featherby�s Of Markets and Men. Eve Poole chips in with a novel slant on the crisis, featuring the dangers of an over-measurement mentality in matters relating both to finance and faith.

A further book review by Malcolm Torry on the history of industrial mission raises the issue of the Church of England�s institutional development with business. In that connection we are pleased to note the impressive business credentials of the newly appointed Archbishop, Justin Welby, and we wish him well as he takes up his awesome responsibilities.