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December 14, 1972 Master and servant — Redundancy — Dismissal — Renewal of contract — Sale of hotel — Acceptance by employee of same wages — Wages subsequently reduced without employee's agreement — Whether renewal of contract by conduct of purchaser — Whether renewal “by agreement with employee” — Redundancy Payments Act 1965 (c 62) ss. 3 (2) (a), 13 (2).

This study conceptualizes commercial hospitality in the form of a conceptual framework, which it operationalizes by means of a questionnaire. A survey using this questionnaire was conducted in Switzerland and Thailand in order to investigate tourists’ levels of satisfaction with commercial hospitality in Switzerland and Thailand and to assess the conceptual framework. The questionnaire was filled in by 1001 tourists in both countries, 601 in Switzerland and 400 in Thailand. The results suggest that tourists in Switzerland are more satisfied with the hospitality in the context of tourism service than tourists in Thailand. The results also serve as an indication that the questionnaire used in this study is able to uncover cultural differences in hospitality in a tourism service context. It is assumed that domestic tourists are accustomed to local practices and are therefore more critical in assessing tourism employees’ hospitality skills and behavior.

Twenty‐three years ago the most frequently met among many slogans was “ Food Will Win the War.” To‐day our food problems are fully as important to our defence; but they present many new aspects. Then our prime duty was to save food : now it is to consume food in the way most conducive to fitness. Our knowledge of nutrition has advanced so rapidly that much of it is too new to have been assimilated into our everyday thought and practice. Yet it is precisely as guidance to everyday use of our familiar foods that the newest knowledge of nutrition can be of most benefit: of benefit both to the one‐third of our people who are officially declared “ ill‐nourished,” and to the great majority of the rest of us as well. For while finding that much of our previously baffling disease and frustration is due to shortage of certain nutritional factors in the food supply, research has also shown that a more scientifically guided use of our everyday foods constitutes a sort of superior chemical engineering of our own mechanisms which can increase the vitality and efficiency even of those people who are already healthy and efficient. The relations of nutrition to the functioning of the mind are, of course, more difficult of controlled investigation and not yet as objectively demonstrable as to the effects of food upon bodily functions and length of life. But careful research is now showing that even within the range of fully normal conditions, our daily food choices have much more important effects than science ever previously supposed upon that internal chemistry that directly environs and conditions all our life processes. The blood is the great mediator of this internal environment, and the same blood circulates through the brain as through all the other organs of the body, bringing its help or its hindrance to both mental and muscular activities. True there is much which remains to be clarified by further research; but the already established findings, of recent and current nutritional investigation, need only to be more widely known and used in order to make our people much stronger for the defence of our civilisation, and for its permanent advancement when the emergency has passed. In our “ intellectual climate ” of the moment there is still a good deal of inertia because the newest knowledge is not yet sufficiently understood, while at the same time the new view is perhaps being over‐coloured by some writers. This paper therefore does not seek to add more assertions; but rather to review objectively the evidence on what the Council of National Defence has announced as one of our present‐day needs, “ to make the American people nutrition‐conscious in terms of the nutritional science of to‐day.” Nutrition presents three major aspects : (1) that in which food serves as fuel to supply energy for the activities of the bodily machine; (2) that of the assimilation of certain food constituents into structural material first for the growth and later for the upkeep of the body tissues; and (3) the utilisation of food substances either directly or indirectly to serve the body in those self‐regulatory processes by which it maintains its relatively “ steady states ” or essential internal environment. It is in its energy aspect that nutrition has most fully arrived at the status of an exact science. Expert opinion is well agreed on the fundamental principles of the energy transformations in the body, on the values of the foodstuffs as sources of energy, and on at least the broad lines of theory as to the influence of different bodily conditions in determining the energy need. On the latter points, especially, many laboratories are actively engaged in increasing the precision of present knowledge, and at least three well‐endowed nutrition laboratories—those of the Carnegie Institution, of the Russell Sage Institute, and of the Rochester University Department of Vital Economics—are devoting their resources especially to the perfection of the energy aspects of nutritional knowledge. The protein aspect of nutritional research has also reached a relatively mature status with well‐defined objectives. Among many other laboratories working in this field, that of the United States Department of Agriculture is giving special attention to the purification and description of the proteins themselves; and the laboratory of physiological chemistry of the University of Illinois is very actively investigating the nutritional relationships of the individual amino acids, with the generous support of the Rockefeller Foundation. We may look forward with confidence and great gratification to a presumably fairly near future in which this aspect of nutritional need can be stated quantitatively in terms of ten individually indispensable amino acids. The catalysts which make the chemical processes in the body go fast enough to support life overlap and in a measure integrate the subject matter divisions of the chemistry of nutrition. They function in the energy aspect; and in their own chemical constitutions they are derivatives of proteins (or their amino acids), mineral elements, and vitamins. This very active field of research is quite as frequently classified with general biochemistry as with nutrition. Until its current era of “ newer knowledge,” the chemistry of food and nutrition had for several decades faced the dilemma that foods could be analysed as elaborately, and their composition accounted for with as close an approach to one hundred per cent., as other natural materials; and yet nutrition could not be sustained with pure mixtures of the substances that the analyses revealed. Seeking deeper insights, chemists broadened their research methods to include the systematic use of feeding experiments with laboratory animals, carried on with as careful attention to accuracy of controls as in other experimental researches in the exact sciences. This extension of method in chemical research has been rewarded with a rapid series of discoveries of substances which are essential to our nutrition, but whose very existence was, until recent years, either entirely unknown or only vaguely apprehended. Neither in chemical nature nor in nutritional function do these substances have much in common with each other. That they came to be called by the group name vitamins was not the result of their being naturally related, but rather of the two circumstances, (1) that they were all discovered through the use of the same development of research method, and (2) that the discoveries of their existence and importance followed each other too rapidly for physical isolation and chemical identification and nomenclature to keep pace. The latter, however, are steadily catching up, and in several cases new names, which are individually distinctive of either the chemical structures or the historic associations of the substances, have been coined and are coming into general use.

The primary purpose of this study is to introduce a method of using former students’ advice and learning experiences to affect subsequent students’ thoughts and beliefs about accounting learning in a positive way thereby improving their academic performance.

At the end of Fall 2009, the instructor invited the students to give suggestions to future accounting students about their learning experiences. On the first days of the following three semesters, I showed the feedback to the subsequent students. I recommended that the students read the suggestions after class and throughout the semester when necessary. I also conduct the survey to collect the students’ perceptions on the usefulness of former students’ advice. Analyses are conducted to assess the impact of the students’ advice on class attendance, exam performance, and the dropout rate for the course.

The results show that former students’ advice and learning experiences can help subsequent students improve class attendance, course performance, and the drop rate.

The study provides a useful and easy-to-adopt learning supplement to help students succeed in a course that many students find challenging. The study also gives educators a simple but useful and efficient way to achieve greater student involvement in their learning processes.

To the best of my knowledge, this study is the first to focus on the impact of former students’ advice and learning experience on the following students’ learning performance in accounting education.

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.

This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.

Generally speaking a “new” loaf is demanded and the baker who cannot deliver “new” loaves loses trade. But what is a “new” loaf? From the point of view of the chemist this question has formed the subject of innumerable investigations. A definition of a “new” loaf demands an understanding of “staleness” and the staling of bakery products is a subject of great complexity. The old idea was that it was entirely a question of the “drying out” of the bread, but cereal chemistry has proved that such a solution, namely the prevention of “drying out,” is only of partial efficacy; in fact “staleness” is caused by a change in the starch of the flour which is inherent in it and cannot be prevented by precautions which maintain the moisture content at a certain figure. The investigation of this type of staling has occupied the attention of many famous chemists, but the full explanation has not yet been obtained. Mass production has demanded many studies in that aspect of science known as “physical chemistry.” An example can be found in the preparation of certain sauces. Those of you who have made mayonnaise sauce know that to beat the olive oil into the mixture is fraught with difficulties. By means of the fork, used as a beater, the oil is distributed in very small particles through the mass of liquid, so that every globule of oil is separated from every other one. If the action docs not proceed properly the system breaks down and the mayonnaise “turns” and is spoiled. The manufacturer has to prevent this “turning,” not in a few pints but in hundreds of gallons. It is the chemist who has enabled him to do this and to manufacture with success those scores of salad‐dressings which are so delectable and the purchase of which relieves the housewife of so many hours of work and so much arm‐ache. An example of some interest is concerned with smoked salmon, which normally is a very variable product, whether it be the highly salted variety of the northern climes or the much less salted kind which has found favour in this country. The production of a lightly salted product is far more difficult than the more salted variety because much smaller changes in salt content become more noticeable. These small differences are so obvious to the confirmed smoked salmon eater that he detects not only the differences between one grade and another, but also the differences of salt content that occur in different parts of the same side of fish. It has fallen to the chemist so to change the methods of production of the lightly flavoured variety that the distribution of salt through the fish is even and the flavour therefore constant. This study of smoked salmon is only an example of the very big problem of standardisation, standardisation demanded by the consumer—and it follows that the big manufacturer must produce goods of standard flavour and appearance. Science steps in and gives the manufacturer those controls which enable him to produce, day in and day out, that standard range of article, whether it be ice‐cream or toad‐in‐the‐hole, Worcester sauce or cheese cakes, roast beef or jelly crystals. Modern science has introduced a new factor into our conception of what food should be. In the past it was only necessary to ensure that food should be “pure and wholesome,” by which was meant—in general terms—digestible and without any harmful constituents, be they natural or adventitious, bacterial or otherwise. So long as food complied with this broad definition everyone was satisfied. But biochemists and physiologists have demonstrated the importance of other factors, salts and vitamins, and it is necessary to consider the new situation thus created because it may be that the treatment of food to retain those substances may make it necessary to change preconceived notions. It may be that “palatability” may be affected, palatability which includes taste and appearance and odour. The whole subject is so complicated and, notwithstanding the enormous amount of work carried out, so little understood that no one as yet can be dogmatic, no one can state what are the optimum amounts of vitamins required by ordinary persons to keep them in good health. Having, however, decided the amount required, are we to try to preserve such quantities as occur naturally, or are we to fortify the food which we cat by added synthetic or even by purified natural vitamins? A further important consideration is whether the degree of maturity of, say, fruit in relation to maximum vitamin content coincides with optimum palatabilty. Certain it is that information gradually being accumulated on the importance—in many cases vital importance—of the minor constituents of foodstuffs leads to the conclusion that, to ensure the presence of all valuable minor constituents—be they known or unknown—the foodstuffs must, as articles of diet, be ingested almost in their entirety. This is probably an extreme view, for, in many cases, the result would be a product of reduced palatability or appearance, or, what is probably more important, “different,” and people do not like their food to be abnormal, i.e., to differ from their preconceived notion of what it should be. Nevertheless an “improvement” in the method of production, put into practice by the food manufacturer with the best intentions, may possibly result in a lowering of the dietetic value of the food, as, for example, by mechanical removal of an important part (the classical example being polished rice), by heat treatment, by oxidation or by materials added during cooking. The minor metallic constituents of food are gradually being revealed in their true importance. Copper, zinc, and iron are now known to be of importance. It is probable that every baby is born poor in calcium but rich in iron; milk, the natural food of the infant, is rich in calcium. It is only in the last few years that it has been shown that green vegetables as usually cooked are of very little real value. Cooking green vegetables in water containing sodium carbonate results in the almost complete destruction of the Vitamin C, and the discarding of the water removes the extracted salts. A green product certainly results but of greatly reduced nutritional value. On the other hand, it would appear that little destruction of vitamin activity takes place when the canning of vegetables or fruits is properly controlled. Sherman has said that attention to mineral salts and vitamins will lead to “buoyant” as distinguished from merely “passable” health. It is obvious that education of the public is essential if an intelligent use is to be made of the knowledge being gained by chemists and allied scientists. It is a most important fact that methods are being developed to assay foods for vitamins by chemical means. Biological feeding tests are obviously unsuitable for control purposes but, as the chemical identity of the vitamins becomes more clarified, chemical tests will become available for their determination. It is obviously the duty of the medical services of the country to guide the public as far as is possible on questions of nutrition. When such guidance becomes effective, the food producer will not be slow to see that his goods are up to the standard necessary, adding one more burden to the already loaded back of the chemist concerned with food production.

Performance feedback about whether responses are correct or incorrect provides valuable information to help guide learning. Although feedback itself has no extrinsic value, it can produce subjective feelings similar to “rewards” and “punishments.” Therefore, feedback can play both an informative and a motivational role. Over the past decade, researchers have identified a neural circuit that processes reward value and promotes reinforcement learning, involving target regions of dopaminergic input (e.g., striatum and ventromedial prefrontal cortex). Importantly, this circuit is engaged by performance feedback even in the absence of reward. Recent research suggests that feedback-related brain activity can be modulated by motivational context, such as whether feedback reflects goal achievement, whether learners are oriented toward the informative versus evaluative aspect of feedback, and whether individual learners are motivated to perform well relative to their peers. This body of research suggests that the brain responds flexibly to feedback, based on the learner’s goals.