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The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the detection and investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred in both the public and private sectors are described, discussed, and analyzed. Data were obtained from a mail survey distributed to the membership of the Association of Certified Fraud Examiners. A total of 2,471 responses containing details of actual fraud cases were received. Of these, 611 cases described frauds that had occurred in governmental units and 1,860 depicted frauds that had occurred in the private sector. The findings of this study clearly indicate that no entity is immune to victimization by criminal activities of a financial nature.

“With a host of furious fancies, whereof I am commander …” Thus might R. D. Macleod announce himself in the office, charging the atmosphere with vitality. To be middle‐aged was very Heaven. The hardships and struggles of youth were behind him: the terrors and trials and loneliness of old age as yet unknown. But all was not sweetness and light. He had the true Celtic temperament,—up in the heights, down in the depths,—and on other mornings he might come in heavy with depression, and the atmosphere be laden with his ill‐humour. The office was that of a library department of W. & R. Holmes, to whom R. D. was consulting librarian.

It will take some time before the value of the recent Production Exhibition held in London can be fully assessed, but there is little doubt that this new departure in exhibitions has left its mark.

New industries associated with food altered the face of the food industry in the 1950s. Food research has continued since then. Discusses the Delphi and brainstorming and debate approaches to technological forecasting. Presents food research forecasts carried out between 1966 and 1986 and discusses their accuracy in the light of actual developments. Also presents current opinions of likely future developments.

We are growing accustomed to shock tactics of the US Administration in dealing with toxic residues in food or additives which are a hazard to man, as well as the daily press infusing sensation, even melodrama, into them, but the recent action of the FDA in calling in from the food market several million cans of tuna and other deep sea fish because of the presence of mercury has had the worthwhile effect of drawing world attention to the growing menace of environmental pollution. The level of mercury in the fish is immaterial; it should never have been there at all, but it stresses the importance of the food chain in the danger to man and animal life generally, including fish beneath the sea. Without underestimating risks of pollution in the atmosphere from nuclear fission products, from particulate matter carried in the air by inhalation or even skin absorption, food and drink, which includes aqua naturale would seem to be the greatest danger to life. What these recent events illustrate in a dramatic manner, however, is the extent of pollution.

By market capitalisation, Bitcoin, which debuted in 2009, is the biggest cryptocurrency globally. A decentralised ledger system called blockchain is used in the creation, distribution, trading, and storage of Bitcoin, with the original goal being to address the shortcomings of fiat currency. This chapter highlights potential dangers and legal concerns when Bitcoin interacts with the actual economy and the traditional financial system. Besides, the details also discuss the platform’s design principles and attributes for a non-technical readership. When assessing its transactional potential, some recognise its potential for speculation, while others are doubtful of its admirable intent. The write-up also explores the potential of the adoption of cryptocurrencies in Southeast Asia due to the vast adoption of Bitcoins in countries such as Vietnam and the Philippines following the establishment of cryptocurrency technology and e-commerce. In addition, rankings of the cryptocurrency and legal stance from each country in Southeast Asia were exhibited as the solid foundation of cryptocurrencies existent for transaction purposes. The rise of central bank digital currencies (CBDC) and the future directions of Bitcoins were also highlighted in this write-up to spur the debate on whether cryptocurrency remains a fad of sensation or is legalised as the medium of exchange in an ever-growing digital world of commerce.

Long before calories and joules were used to indicate energy values in relation to food, popular belief had it that some foods could increase man's output of labour, his physical strength and endurance, even his fertility. The nature of the foods varied over the years. From earliest times, flesh foods have inspired men to “gird their loins” and “put on armour”, but too long at the feasting tables produced sloth of body and spirit. Hunger sharpens the wit, which makes one wonder if that oft‐quoted statement of poverty and hunger before the Great War—“children too hungry learn”—was quite true; it is now so long ago for most of us to remember. Thetruism “An army marches on its stomach” related to food in general and relating feats of strength to individual foods is something more difficult to prove. The brawny Scot owes little to his porridge; the toiling Irish labourer moves mountains of earth, not from the beef steaks he claims to consume, but for the size of the pay‐packet at the end of the week!

The statement of the Minister of Agriculture, Fisheries and Food, coming so quickly after the ban on the use of cyclamates in food and drink in the United States, indicates that the new evidence of carcinogenesis in animals, placed at the disposal of the authorities by the U.S. F.D.A., has been accepted; at least, until the results of investigations being carried out in this country are available. The evidence was as new to the U.S. authorities as to our own and in the light of it, they could no longer regard the substances as in the GRAS class of food additives. It is, of course, right that any substance of which there is the slightest doubt should be removed from use; not as the result of food neuroses and health scares, but only on the basis of scientific evidence, however remote the connection. It is also right that there should always be power of selection by consumers avoidance is usually possible with other things known to be harmful, such as smoking and alcohol; in other cases, especially with chemical additives to food and drink, there must be pre‐knowledge, so that those who do not wish to consume food or drink containing such additives can ascertain from labelling those commodities which contain them.