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The most important appearance attribute of a product is undoubtedly colour; however, the overall appearance of the product involves other attributes, including gloss, lustre and translucency. Such factors must be considered in making a judgment involving appearance, whether the judgment is visual or instrumental.

With the increasing tightening of quality control standards in all industries, it is only to be expected that those firms whose products depend on colour to a greater or lesser degree should become more and more interested in a non‐subjective method of describing shades of colour in such a way that the chances of disagreement are minimised or preferably eliminated altogether.

This study aims to examine the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether using fair value method or the historical cost method on biological asset provides different financial reporting quality.

This study uses data from 38 agricultural companies that are members of the Roundtable on Sustainable Palm Oil. The annual reports of 38 companies from the Palm Oil Growers over a five-year period starting from 2011 to 2014 are analysed.

This study shows that companies using historical cost measurement produce less reliable and less relevant information compared to the companies that are using fair value measurement.

The results in this study imply that the use of fair value measurement improves the quality of financial information.

This study supports IASB’s justification of developing IAS 41 as the principle-based standard that better represents the financial information related to biological asset and subsequently lead to good accountability and harmonisation practices.

This study provides evidence on the best measurement to be used in agriculture activities using a larger sample size of few countries. In addition, this study contributes to the existing literature on the effect of accounting methods on financial reporting quality.

March 13, 1972 Master and Servant — Redundancy — Dismissal — Offer by employer of unskilled work — Offer refused by employee — Written notice by employee — Whether implied term employee bound to do unskilled work — Whether dismissal by employer or termination of contract by employee — Redundancy Payments Act, 1965 (c.62), s. 3(1).

Women roared into the Ambridge Cricket Team in March 2017. Their debut was initiated by a shortage of male players and a belief that the team was at risk, rather than an inherent desire to include women in the game. The approach of the women very much reflected the sentiments of the Helen Reddy ‘I am Woman’ song of the 1970s, ‘I am woman, hear me roar in numbers too big to ignore’, which became an anthem for empowerment of women in that generation. This chapter describes the context of cricket and sport in England and a synopsis of the 2017 storyline surrounding the Ambridge Cricket Team. A comparison of the storyline with the wider context shows the experience in Ambridge is similar to other places in England and elsewhere.

Describes the important contributions of quality gurus like Deming, Juran, Crosby, Feigenbaum, Ishikawa and Garvin which led to the evolutionary development of Strategic Quality Management (SQM). In addition, the core concepts of SQM, namely, customer focus, leadership, strategic quality planning, design quality, speed and prevention, people participation and partnership, fact‐based management and continuous improvement are identified and are compared with Malcolm Baldrige and European Quality Award criteria and ISO 9001 certification requirements. Also a framework for implementing strategies based on these seven core concepts is recommended. Develops a comparative analysis of Malcolm Baldridge and European Quality Awards, and ISO 9001 requirements.

There is a wide range of opinion as to the purpose for which chemical abstracts are prepared, varying from the view that they should be little more than a record of the title, author and reference, to that which vaguely hopes that they will contain ‘everything of importance’ from the original communication, and in some way, thereby, save the reader the trouble of consulting that original. There is an element of justification for both views, and it is of value to define the purpose of the chemical abstract in some detail.

Australian cricket has traditionally been an exemplar of hyper-masculine sporting conservatism. However, cricket, as with a number of Australian sports, has recently introduced an elite women's league. Despite growth in participation and funding of women's cricket, it remains poorly understood at the elite level and particularly its fans. Drawing on the concept of gender-bland sexism (Musto et al., 2017), we investigate differences in fan engagement and perceptions of men's and women's cricket matches. Through a case study of Australian Women's Big Bash cricket team the ‘Sydney Sixers’, this chapter explores how women's cricket was experienced on match-day by fans, as well as perceptions of the value and quality of attending women's professional cricket. We first undertook participant observation at matches to understand how women's cricket was delivered, experienced and engaged with by fans. These observations informed a survey which was distributed to club members. Our findings suggest that there continue to be noticeable differences in the presentation of women's matches when compared to their male equivalents, providing evidence for the presence of gender-bland sexism in areas other than sports media.

How a mineral fraud in Montana turned into a gem of a business.