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There are a number of environmental concerns which periodically catch the headlines and subsequently fade from sight, not because the problem has been solved but because the issue has ceased to be news. A recent example of this media ephemerality involved reports that the water supplies of some parts of the country were ‘seriously’ contaminated with nitrogen (in the form of nitrate); that the problem was caused by chemical fertilisers and getting rapidly worse: and that the EEC was taking action to stop it. And yet, within a few days, nothing more was mentioned.

A wide variety of conditions have been attributed, at one time or another, to sugar consumption. In only very few of them did the committee consider the evidence to be at all satisfactory.

Dietary salt and hypertension: implications for public health policies is the title of the latest in the Royal Society of Medicine's Round Table publications. It reports the discussion of a panel of six medical experts who met to review published scientific data on the subject. This is a summary of their debate and conclusions

Beverages cover a wide variety of materials, which show a range of structures when viewed by microscopy.

The term ‘elderly’ is often used to refer to men and women of pensionable age. But this group of people represents a cross section of the population, varying greatly in age, health, living situations, marital status, education and dietary habits. The size of the pensionable population — women aged over 60 and men over 65 — in the United Kingdon has grown rapidly in recent years. In 1901 there were 2½ million pensioners (6% of the population). By 1981, this had increased to almost 10 million (18% of the population). The greatest increase has been in the number of individuals over 80 years of age — from 218,000 to 1½ million in the same 80 year period. The over‐eighties now represent 15% of the pensionable population. More women than men are reaching very old age. The ratio of men to women is 2:1 at age 80 and nearly 3:1 at age 85.

Before launching into a necessarily somewhat complicated description of what these strange‐sounding fats are, it might be helpful to understand why they are of interest. There is currently a widespread conviction among many medical and nutritional specialists that the dietary intake of fats can influence the likelihood that an individual will suffer a heart attack. But fats come in various types and the available evidence suggests that their effects are not all the same. While many people are becoming increasingly familiar with two of the types of fat, the polyunsaturates and the saturates, the remaining two major classes of fats in the UK diet are less well known. These are the ordinary ‘monounsaturated’ versions (which are the most important components of olive oil and rapeseed oil, for example) and the dark horse trans fats.

Social comparison literature has long established that drawing comparisons facilitates competitive motivation. Yet, the literature has neglected how the actor may simultaneously become the target of comparison, which can likewise increase competitive motivation. Therefore, competitive motivation increases not only because coacting competitors draw social comparisons but also because they are simultaneously the target of other's social comparison. In this chapter, we build a dual process framework to explain how comparing and being compared each facilitate competitive motivation. We also posit that these processes – comparing and being compared, respectively – are bidirectional and reciprocal, as each process can incite the other. Finally, we discuss the circumstances under which comparing and being compared combine additively versus interactively to drive competitive motivation. Our theoretical framework brings together the disparate literatures on social comparison and evaluation apprehension under one unified theory of competitive motivation, and proposes new directions for competition research.

This work shows that it is possible to link various economic and property attributes to the value of a commercial property over time in a particular market, and arrive at a valuation pattern which can be used to give a short‐term forecast of valuation fluctuations using longitudinal rather than cross‐sectional analysis. Shows that it is possible to do this by using a novel process we have termed “backtrack valuations” or “backtracking”. The method proposed creates a simulated historic record of valuations, from which a neural network can be trained and then used as a model to estimate a forward trend. This is allied to the requirement in the RICS Appraisal and Valuation Manual (Red Book) whereby the valuer may be instructed to provide Estimated Realisation Price which depends on completion taking place on a future date as compared with Open Market Value where achievement of completion is assumed at the date of valuation. There is also the new definition of “Forecast of Value” in the RICS Red Book and we suggest that the valuer would find the technique of forecasting from backtracked time series of interest and use in both these particular circumstances. The source of data for the investigation was Richard Ellis, International Property Consultants, who provided monthly valuations of 16 major commercial properties in Central London. Our forecasts are presented alongside the subsequent Richard Ellis valuations. The results confirm that in the conditions obtaining in this market, it is feasible to predict capital valuations in the short term. The method is being extended and tested in the wider commercial markets.

Research on knowledge creation within eSports learning is scarce. This study extends the understanding of competition-oriented collaborative learning in eSports by examining the relationship between the dynamics of knowledge creation modes and the continuum of the motivational profile, along with the moderating effects of mutualistic co-presence therein.

Participants were recruited from the community of massively multiplayer online gamers (MMOGs). Through a quantitative survey, their motivations (i.e. self-extrinsic, self-intrinsic, peer-extrinsic and peer-intrinsic motivations), knowledge creation involvements (i.e. internalization, externalization, combination and socialization) and perception of mutualistic benefit of self and peers were captured for hypothesis testing.

Significant and positive direct relationships were observed between four motivations and four knowledge creation modes. The mutualistic co-presence positively moderated the positive relationship between the self-extrinsic, peer-extrinsic and peer-intrinsic motivations and socialization. When mutualistic self-benefit were outweighed, peer-extrinsic motivated gamers became less likely to perform internalization, whereas self-extrinsic and peer-extrinsic motivated gamers were less likely to perform combination.

This study is among the first to rationalize the relationship between motivational profile and the dynamics of knowledge creation in eSports learning. The conceptualization of the new construct – mutualistic co-presence – using the ecological concept of symbiosis is uncommon in prior literature. The findings also demonstrate that the four modes of knowledge creation in eSports learning are continuous and interwoven; they can be initiated at any point and do not necessarily occur in a specific sequence.

The purpose of this chapter is to discuss the relationship between law and ethics in accounting. The primary arguments of the chapter are that law and ethics have between intertwined historically, that concepts of morality and ethics have permeated law and that laws are based on ethical and religious principles. As a result, it is important for accounting students and practicing accountants to understand the close relationship between law and ethics. The chapter defines the meaning of “legal” and “ethical,” and draws distinctions between these concepts. It also discusses historical relationships between law, morality and ethics in major religious traditions. The concepts of ethics expressed in Aristotle’s Nicomachean Ethics, and how these concepts influenced the development of law and ethics in Western philosophy are then discussed. In particular, the ethical principles of independence, integrity and objectivity as embodied in the Code of Conduct of the American Institute of Certified Public Accountants (CPAs) are recognizable in Aristotle’s premise, that moral virtue is situated at the mean between deficiency and excess and that ethics is oriented toward practical implementation of the good life through human rationality. The final section of the chapter discusses the application of law and ethics to accounting and in particular to the detection of management fraud.