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The result of a Teaching Company Scheme between the University of Newcastle‐upon‐Tyne and Eaton Ltd (axle division), Newton Aycliffe, is presented. The programme was devel‐.pb oped to address quality problems encountered in the manufacture of the main driving gears in truck axles. There had been quality‐related rejections of gearsets in the plant and by customers. The nature of the problems was essentially unknown; it was generally termed “distortion” and was thought to be related to the heat treatment process. The approach to quality appraisal in two areas of the plant is described and a description of the production environment is outlined. The use of quality procedures and reporting systems for quantitative analysis is developed. Among the major findings are: the need for communication; the important role of simple quality systems; the need to identify material quality and process‐induced variables.

The purpose of this study was to examine sensory attributes, physiochemical characteristics and consumer preference of drop sugar cookies prepared using high-amylose maize resistant starch (HAMRS) as a replacement for 10%, 20% and 30% of all-purpose (AP) flour as compared to a control made with 100% AP flour.

A balanced complete block experimental design was used to evaluate the eating quality of the resistant starch enriched cookies using a consumer panel. Consumer preference for the appearance, flavor, texture, moistness and overall acceptability of cookies was assessed. Diameter, height, spread ratio, hardness, moisture, pH, density, surface color and nutrient composition of cookies were analyzed.

Compared with the control cookies, the HAMRS cookies had lower diameters, higher, heights, reduced spreads, reduced % moisture losses and lower densities (p < 0.001). TA.XT Plus Texture Analyzer showed the HAMRS cookies had a softer texture than the control cookies (p < 0.0001). Evaluation of surface color showed no significant difference in lightness between the control and the HAMRS cookies. The HAMRS cookies were preferred over the control for appearance, texture and moistness in sensory evaluation with 42.5% of panelists choosing the 20% HAMRS replaced cookies as their overall preference. The 20% and 30% HAMRS replaced cookies qualify to be labeled as a “good source” and “excellent source” of fiber, respectively.

This data demonstrates that replacement of up to 30% of AP flour with HAMRS improves eating quality and dietary fiber content of sugar cookies. Our results show that HAMRS has good potential for developing high fiber cookies with minimal adverse impact on physical characteristics and notable improvements in sensory attributes and nutritional value.

To the best of the authors’ knowledge, this is the first study that has reported on the functionality, consumer preference and nutritional value of cookies enriched with a HAMRS that is available to consumers in the form of flour.

This paper examines the effect which the rent assessment process has on the level of rents and rental values in the commercial property market in England and Wales, by asking: is there an accepted definition of open market rental value which is consistently adhered to, irrespective of the context in which the rent is assessed? How, in theory, do the procedures by which an assessment of open market rental value is arrived at differ as between a new letting, a lease renewal, and a rent review? Is there any evidence to suggest that any theoretical differences in the operation of the various rent assessment procedures are borne out in practice? In particular, is there any evidence that in new lettings and lease renewals lease terms are changed after the rent has been finalised? Is there any evidence to demonstrate that there are different levels of rent which are sufficiently consistent to be referable to the context in which the rent was assessed? If so, does this produce difficulties in the valuation process which may not be presently fully appreciated? In addition to a review of the relevant literature, the primary research undertaken for the study was a survey of surveyors and solicitors involved in commercial lettings and rent reviews and the compilation of a database of rental valuations and transactions.

The purpose of this paper is to understand the critical factors associated with growing fertilizer usage culminating in contamination of soil/water in agriculturally intensive regions of Uttar Pradesh, India. The agriculture sector is seen as one of the major contributors in ensuring food security, however adoption of sustainable agriculture to protect water resources from contamination due to fertilizers and pesticides is becoming pressing to achieve long term environmental security.

A two staged study aimed at monitoring the soil quality status followed by stakeholder survey has been attempted. Attitude-behavior framework based on the theory of reasoned action has been tried to explain the fertilizer use behavior in the study. The results are analyzed through Analysis of variance.

Soil monitoring data showed nitrate and total nitrogen loadings beyond the permissible limit in the identified regions. A questionnaire aimed at determining farmer’s attitude toward fertilizer usage showed a significant influence of factors like net farm income, overall farm yield, extension services, farmer characteristics on one hand and risks associated with changing farming practices, costs of substitutes available, market-based instruments like subsidies and loans on the other. Divergent responses were observed with respect to farmer’s perceived risks from adopting to organic substitutes, linkages of fertilizer application with environmental degradation and the level of adoption of sustainable agricultural practices.

The study can be scaled up to study the inter-regional differences by benchmarking regional responses. It would be interesting to extend the work to find solutions from the farmers as alternative fertility management strategies. The items used in questionnaire are self-made; hence there is still a possibility of enhancing the robustness of scale by applying advanced statistical techniques.

Results of the study indicate excessive nitrogen loadings in farm soils which is an indicator of potential future nitrate contaminated zones or vulnerable zones emerging in agricultural intensive regions. Findings reinforce the role of education, knowledge transfer and awareness for long-term agricultural sustainability. The paper highlights the urgency for reorientation of the support system by the government and policymakers.

The paper attempts to understand the linkage between the agricultural productivity and the environmental implications followed by the reasons culminating in the agri-environmental imbalance. On-site monitoring study followed by assessment of reasons culminating in this scenario has not been attempted earlier and this paper contributes to understanding at dual level. This paper emphasizes on the insights of stakeholder which is instrumental in ensuring agricultural sustainability or otherwise. It takes the position that the farmer’s farm management behavior is strongly influenced by factors like food security and income, keeping environmental quality at second place. It also identifies the barriers for organic farming and other alternative systems as well as explores the economic, social, and philosophical aspects of sustainable agriculture.

In response to a paper published in a previous issue of British Food Journal, it criticises the methodology of the previous research. Examines the earlier findings on the projected epidemic size of the new variant of Creutzfeldt‐Jakob Disease (vCJD) in humans. Argues that the earlier research is flawed and there exists no data which can provide adequate predictions for the extent of the vCJD epidemic.

This paper aims to question the utility of addressing food insecurity through food assistance programmes and by separating food security into pillars, and it argues for a systemic innovation and complexity approach. This is achieved by demonstrating that food insecurity is a wicked problem and therefore needs to be addressed holistically.

To establish that food insecurity is a wicked problem, characteristics of food insecurity are aligned to characteristics of wicked problems. The need to address wicked problems holistically through a systemic innovation approach and an understanding of complexity theory is discussed by referring to the literature. How to take such an approach for addressing food insecurity is illustrated by describing the use of an online tool that takes a systemic innovation and complexity approach.

Given food insecurity is a wicked problem and needs to be addressed holistically, the focus when addressing food insecurity should not be on programmes or pillars. Instead, it needs to be on increasing the coherence and building the adaptive capacity of food insecurity solution ecosystems.

This paper provides insights into the nature of food insecurity and how to address food insecurity.

For the first time, this paper aligns characteristics of food insecurity to characteristics of wicked problems and demonstrates how an online tool for systemic innovation can assist food insecurity solution ecosystems to address food insecurity.

As the substantial contribution of resistant starch to food nutritional quality and disease prevention becomes more obvious, the challenge of incorporating it in the diet and increasing its intake remains. Western diets in particular, are estimated to have very low levels of resistant starch, and this has been linked to the prevalence of some of the non‐infectious diseases such as colorectal cancer and type 2 diabetes. There is a need therefore to increase the consumption of foods high in resistant starch. Resistant starch levels in food are determined by the nature of the starch and the processing techniques applied in production. Application of processes that optimize and stabilize resistant starch and its utilization as an ingredient in functional food product development will greatly contribute to its availability for consumption. This will enable attainment of the attendant physiological benefits of resistant starch, primarily in the area of disease prevention.

The present study aims to determine the relationship between functional constipation and lifestyle patterns, eating habits and nutritional status in young adults.

This study was conducted in 825 young adults between the age of 20 and 24 years in Ankara. Constipation was evaluated via self-reports and ROMA III criteria. Food and beverage consumption frequency and fluid intake were surveyed, and anthropometric measurements (weight and height) were evaluated. Physical activity was assessed using the brief physical activity assessment tool.

Participants reported themselves as constipated, not constipated and sometimes constipated in 7.8, 39.6 and 53.6 per cent of cases, respectively. These rates differed from those obtained using the ROMA III criteria: constipated 51.3 per cent and not constipated 48.7 per cent. Constipation rates were higher in females (54.4 per cent) than males (44.8 per cent) (p < 0.05). No association was found between daily water, total fluid and fiber intake and constipation (p > 0.05). However, water from foods have lowering effects on constipation (p < 0.05). Increased physical activity seems to have no effect on constipation. According to food frequency records, participants who consumed more whole grains, rice/pasta and vegetables had lower rates of constipation. Conversely, higher consumption of tea was associated with higher constipation rates (p < 0.05).

Young adults should be encouraged to consume foods rich in water such as fruits and vegetables against constipation, fiber-rich foods and fluids to meet the recommendations for healthy eating. Only a few studies have assessed the relationships between lifestyle, fluid and nutritional status and body mass index.

The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy.

This historical paper draws on surviving primary records and secondary sources and applies the perspectives on the dynamics of occupational groups and the legitimacy typology of Suchman.

While the history of the accounting profession has been characterized by intra‐professional rivalries, this case study illustrates how such rivalries were put aside on recognising the power of collectivizing in defending the profession's legitimacy. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting bodies involved.

The paper may motivate similar studies in Australia and elsewhere, thus potentially contributing to developing a literature on comparative international accounting history. The evidence for this historical investigation is largely restricted to surviving documents, making it necessary to rely on assessments of the key sources.

In addressing responses to crises in defending the legitimacy of the profession as a whole, the paper makes an original contribution in exploring the relationship between literature on the dynamics of occupational groups and on legitimacy management.

This paper reports on a study of the efficacy of the Institute of Chartered Accountants of New Zealand's (the Institute) Professional Accounting School (PAS) programme in developing a set of competencies in candidates. The study surveyed Institute candidates' perceptions of their competence levels for 16 specified skills at the commencement and conclusion of the 1999 PAS programme. The findings indicate that candidates perceived their levels of competence, for both cognitive and behavioural skills, to have been significantly improved by the PAS programme. Tests of two secondary hypotheses in the study indicate certain gender‐ and firm‐based differences in the perceived level of competence of candidates. The results of the study provide the Institute with feedback on the PAS programme and facilitate the further development of the programme. Other professional accounting bodies may consider replicating this study using data collected on similar programmes. The results of such studies may then be compared to enhance the existing knowledge of competency development in professional accounting education.