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The relationship between the owner and an occupier of a commercial property is determined by the lease, inasmuch as it sets out the legally enforceable duties and obligations of each party. However, it is only that, a legal framework; it is not a practical management handbook on how best to operate the premises and generate an amicable business relationship. The purpose of this paper is to consider the role of the lease in reinforcing and disrupting the generation of best practice within real estate management.

The paper examines actual leases to understand the service charge and how data pertinent to it is collected, disseminated and interpreted by both parties in carrying out their activities within and about the property. This is then benchmarked against provisions of the Service Charge Code of Practice.

Despite a number of incarnations of a code of practice on service charges during the lifetime of the leases examined, the research finds a troublingly small uptake of its ideas within new leases.

The findings predict future problems in the practical management of multi-tenanted properties, coupled with a call that leases are written to the Code’s requirements.

No such lease examination has been undertaken to date.

This research aims to continue previous work by the author in the field of commercial service charge management in the UK, offering a unique cross-sectoral comparison in this paper. While prior studies have approached only one sector, this study analyzes both retail and office sectors in the UK. It examines the financial reporting and administrative practices of managing agents and the overall quality of commercial service charge documents, through which it offers commentary on the standard of professional service in service charge provision. It achieves this by benchmarking performance achieved against the accounting requirements of the UK RICS Code of Practice, Service Charges in Commercial Property.

Data were hand collected from analysis of actual service charge documents supplied to commercial retail occupiers at 100 UK office buildings and 100 UK shopping centres during the period of 2010-2013. This process ensures authenticity by removing reliance upon third-party reporting of the said data and offers a uniquely detailed longitudinal sample.

Overall levels of compliance with the financial reporting requirements of the RICS Code of Practice for Commercial Service Charges were poor in both sectors over the period of 2010-2013. Of specific concern was the widespread failure to disclose the accounting policies used during the preparation of the service charge accounts; knowing whether the accounts are prepared using an accruals or cash basis is essential for occupier decision-making purposes. Overall, the results from this study contrast with claims by the professional body that levels of “best practice” are increasing across the service charge industry.

The work analyzes service charge documents prepared during 2010-2013 for 100 office buildings and 100 retail shopping centres located in the UK. While the sample sizes utilized are relatively small, the paper provides a unique in-depth longitudinal analysis of commercial service charge documents that produces findings with high levels of generalizability. Content analysis was utilized to interpret the data and required some subjective judgement by the researcher.

The study provides a comprehensive longitudinal study of accounting and financial reporting practices for commercial service charges in the UK retail and office sectors. Sector data are original, and the paper provides a unique benchmarking approach for assessing Code compliance at each building. This structured longitudinal approach to benchmarking differs markedly from the largely anecdotal evidence offered by the profession when defending current levels of Code compliance. In addition, the paper also provides individual compliance scorecards for 695 service charge documents in order to assess compliance with nine “core” financial reporting requirements of the RICS Code. Its chief value lies in establishing actual practice standards that can be taken up as a driver for improvement – by tenants, agents, landlords and the wider profession.

This paper aims to investigate the phenomenon of active escapism – a unique form of experiential consumption that engages fantasy and role-play as a means of coping. In contrast with passive forms of escapism, whereby consumers act as observers (e.g. watching a movie), active escapism provides consumers with the opportunity to directly interact with mediated realities, whether constructed in a virtual space (e.g. a video game) or the real world.

Within the context of video game consumption, a conceptual framework for active escapism comprised antecedents, processes and consequences is established through literature review, depth interviews and naturalistic inquiry.

The findings suggest that active escapism functions as a coping mechanism when consumers are confronted with external stressors that threaten either their sense of identity or control. While other forms of emotion-focused coping relieve stress through psychological avoidance (i.e. refocusing of attention away from stressors), active escapism provides the benefits of affirmation and empowerment through projective fantasy (i.e. role-play) and presence (i.e. immersion into a mediated reality).

The conceptual framework established by this analysis gives insight into the structure of active escapism as a theoretical construct, providing a foundation for future research. Managerial implications for consumer escapism (e.g. branded in-game content) are discussed.

Much to the relief of everyone, the general election has come and gone and with it the boring television drivel; the result a foregone conclusion. The Labour/Trade Union movement with a severe beating, the worst for half a century, a disaster they have certainly been asking for. Taking a line from the backwoods wisdom of Abraham Lincoln — “You can't fool all the people all the time!” Now, all that most people desire is not to live easy — life is never that and by the nature of things, it cannot be — but to have a reasonably settled, peaceful existence, to work out what they would consider to be their destiny; to be spared the attentions of the planners, the plotters, provocateurs, down to the wilful spoilers and wreckers. They have a right to expect Government protection. We cannot help recalling the memory of a brilliant Saturday, but one of the darkest days of the War, when the earth beneath our feet trembled at the destructive might of fleets of massive bombers overhead, the small silvery Messerschmits weaving above them. Believing all to be lost, we heaped curses on successive Governments which had wrangled over rearmament, especially the “Butter before Guns” brigade, who at the word conscription almost had apoplexy, and left its people exposed to destruction. Now, as then, the question is “Have they learned anything?” With all the countless millions Government costs, its people have the right to claim something for their money, not the least of which is the right to industrial and domestic peace.

The purpose of this paper is to outline the historical and political broadcasting conditions that hindered the success of British professional wrestling and allowed the rise to dominance of the American World Wrestling Federation.

Because of the nature of professional wrestling, the paper utilises a range of secondary sources (audience research conducted by the Independent Broadcasting Authority, and interviews with retired wrestlers) and primary research (government papers, magazines, newspapers).

The paper finds that the World Wrestling Federation benefited from neo‐liberal television policies, but also created a product that attracted a new generation of fans.

The paper examines an under‐researched area of study (British professional wrestling) to explore and complicate existing debates about sports marketing and British media institutions in the 1980s and 1990s.

The greening of the supply chain initiative, as implemented by world‐class ISO 14001 certified companies, has already demonstrated how much it contributes towards greening the industry of the region they operate in. The SMEs have been involved in such a green supply chain only to the extent of their participation as suppliers, distributors and in other capacities as business partners complementing the world‐class companies. All the same, in many regions, the environmental initiatives taken by the SMEs do conform to the different phases of the green supply chain. This study investigates if in the Philippine context this postulate is indeed true, and with the help of an empirical survey, establishes that the SME population in the Philippines do indeed carry out different phases of the green supply chain, though in a heterogeneous manner. This would be indeed expected given the heterogeneity in size and nature of business for SMEs in this region.

The review of food consumption elsewhere in this issue shows the broad pattern of food supplies in this country; what and how much we eat. Dietary habits are different to what they were before the last War, but there have been few real changes since the end of that War. Because of supplies and prices, shifts within commodity groups have occurred, e.g. carcase meat, bread, milk, but overall, the range of foods commonly eaten has remained stable. The rise of “convenience foods” in the twenty‐five year since the War is seen as a change in household needs and the increasing employment of women in industry and commerce, rather than a change in foods eaten or in consumer preference. Supplies available for consumption have remained fairly steady throughout the period, but if the main food sources, energy and nutrient content of the diet have not changed, changes in detail have begun to appear and the broad pattern of food is not quite so markedly stable as of yore.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.