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“Million fewer buy school meals”, “School meals fall angers M.P.s”, “School meals shock for Minister” — these are some of the headlines in the national press in recent months as a result of the increase in price of school meals from 1st April, 1971. Some claim that the lower numbers taking meals are partially seasonal but one must accept the fact that there has been a significant reduction varying in extent over the country. In my own authority from April to June, 1971 there was a decrease of 17 per cent in paid meals with a slight increase in free meals issued. Adjacent authorities quote a decrease of over 30 per cent.

The tension between the United States and China has not ended, despite the lengthy negotiations carried out in 2019 to appease differences and decrease protectionism over the technology industry, since the trade war was producing devastating consequences for both powers and international trade. The resurgence of tension is due to two main factors, such as mutual accusations about who is to blame for the origin of COVID-19 and the use of the new 5G mobile technology by Chinese companies like ZTE and Huawei. We developed an in-depth analysis of the consequences on international prices of the technology industry and international trade due to the reappearance of the trade conflict between China and the United States. This analysis will be carried out through the application of economic theories. There is greater distrust in the technology sector, and this produces a variation in the price of the technology industry. Likewise, according to Marshall's law of demand and supply, this effect can be explained more accurately; since there was a lower demand for technological products, the digital industry will have to lower its prices to generate income.

The purpose of the study is to understand the team communication skill among students with engineering background.

Labour market offers more employment to those who have better social skills than those who fair less on these skills. It is pertinent to integrate these skills among engineers. In the study, a Qual-quant-Qual platform was created to develop social skill andragogy for engineers from India. Involving 132 engineers, the authors gathered qualitative and quantitative data to understand their perspective on communication and the emergent factors of team communication skill.

The qualitative study supports the view that despite theoretical awareness, the actions may differ. The factor analysis of the data revealed five important factors of interpersonal communication. The study offers six utilities in support of andragogy.

The study offers a platform to engineers to internalize and reflect differences in order for the real learning to take place, and it also offers space to faculty members to simulate and offer relevant interventions.

Purpose – This chapter examines the cultural resources that enable Black single mothers in the United States to handle the burdens of poverty while parenting. Through a Black feminist theory lens, the convergence of the historical traditions, practices and institutions within the Black community are examined as to how they enable Black women to effectively care for their families. Additionally, the cultural strengths of the Black community are highlighted to further elucidate how they help Black women resist the hegemonic perceptions of Black single mothers as unfit.

Methodology – To explain the cultural resources leveraged by Black women in poverty to raise their families, qualitative analysis of the existing peer-reviewed literature focusing on a range of topics specific to the Black community and family were utilized. The United States Census Bureau data were used to describe the target population and to better inform the overall analysis.

Findings – Despite the stereotypes and obstacles faced by single Black mothers in poverty, characteristics specific to the Black community, and Black women in particular, have enabled them to establish communities, networks, and environments that help them care for and raise their children.

Social implications – Attention to the sociohistorical experiences of the Black community and family must be paid in order to understand single-mother family formation within the Black community. Moreover, greater understanding of the cultural strengths of the Black community must be acknowledged in order to better comprehend how single Black women living in poverty are able to effectively sustain families and defy stereotypes.

Originality/value of chapter – Previous analyses of families headed by low-income Black women have often taken a negative, if not judgmental, approach. This analysis takes a different approach. In addition to exploring the structural and historical origins of families headed by low-income Black women, it highlights the strengths born out of the cultural practices and traditions of the Black community and family.

Presents data from a 1995 self‐completion questionnaire survey of secondary schools in Wales on the organization and provision of health education teaching, the implementation of health‐related policies and the involvement of outside agencies in the planning and delivery of health promotion. The results from the 187 responding schools (82 per cent) show that a firm base exists for further developing health‐promoting secondary schools in Wales. Recommends that health education co‐ordinators devote preparation time to promote best practice in the subject and that schools put more effort into developing broadly based policies for health covering all those who use school premises. Advocates the structured integration of community resources into school programmes and improved understanding within schools of the concept of the health‐promoting school.

Autism-specific characteristics have been associated with internet criminal activities. Internet and non-internet offenders differ on a series of demographic, psychological and offending variables. However, the clinical and criminal presentation of individuals with autism spectrum disorder (ASD) in forensic secure care settings has been underexplored. This paper aims to explore the profiles of internet offenders with ASD admitted to a secure psychiatric unit.

This study provides the results of a service evaluation of individuals with ASD. The demographic, clinical and criminal characteristics of a small sample of internet offenders with ASD admitted to secure care are described and discussed.

Internet offenders present in secure care with high rates of comorbid disorders, histories of violence and traumatic experiences, mood disorders and difficulties with relationships. Of the 24 internet offenders discussed, 18 of them committed an offence of a sexual nature involving children.

This paper highlights the potential risks for individuals with ASD in using the internet and the possible difficulties associated with detecting this because of rapid advancements in technology.

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

Most research on trauma, resilience and well-being among police officers focusses on those still on active duty. Comparatively speaking, and despite an aging workforce and established negative health outcomes, similar inquiries involving police retirees are not as common. The purpose of this paper is to examine the effects of on- and off-the-job trauma and resilience on satisfaction with life among a sample of retired police officers.

Data were collected via a cross-sectional nonprobability electronic survey of police retirees in Ontario, Canada. While controlling for employment-related variables and demographic characteristics, a series of hierarchical multiple regression models were used to examine the effects of on- and off-the-job trauma and resilience on satisfaction with life among a sample of 932 participants.

The analysis indicates that off-the-job trauma and both personal and social dimensions of resilience contribute uniquely to satisfaction with life among police retirees. Moreover, this full model explains nearly 37% of the variance in satisfaction with life.

This study's findings offer further direction to those working to support the health and well-being of officers currently on the job and those well into their retirement years.

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.

For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).

The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.

The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.

This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.