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Bile acids are usually related to biliary problems such as gallstones, but are in fact implicated in other diseases as well. Reviews bile acid formation in the body and its role in digestion. Discusses the concept that a diet involving fibre, particularly non‐starch polysaccharides, may be the key to health with respect to coronary heart disease and colon cancer, through interactions with the bile acids. Points out that this is not a new idea but one that still needs further investigation.

The money management behavior of undergraduates determines their smooth transition into adulthood. Economic, social and psychological factors also affect undergraduates’ money management behavior. Therefore, the purpose of this paper is to investigate how undergraduates manage and respond to economic, social and psychological factors affecting their money management behavior, and to examine whether this response changes as they make progress in their degree.

Adopting a qualitative exploratory approach, this study examined Australian undergraduates as they face many challenges to their money management behavior. The data were collected using six focus group discussions, held in three Australian universities, in which 47 undergraduates participated.

The findings have shown that their approach to manage spending, income, saving, peer relationships and stress changes as they make progress in their degree. However, they shared similar approaches to investment, followed parental money management advice and used technology for cost reduction, irrespective of the progress in their degree.

This study was conducted with the data collected from a relatively small sample of respondents and was limited only to undergraduates. Moreover, this study was conducted in Australia, indicating that some of the results might be specific to the Australian context.

The findings of this study can be utilized by governments, financial institutions, educational institutions and parents who are interested in inculcating prudent money management behavior in undergraduates.

This study extends the scope of the literature beyond financial literacy, and has shown how undergraduates respond to economic, social and psychological aspects relating to money management behavior and how these responses vary as they make progress in their degree. This study has applied a qualitative exploratory approach, in contrast to quantitative methods which have generally been applied for studies relating to undergraduates’ money management behavior.

OF old the public library was wont to take its reputation from the character of the newsroom. That room, as everyone knows, attracts every element in the community and it may be it attracts especially the poorer elements;—even at times undesirable ones. These people in some towns, but perhaps not so often now‐a‐days, have been unwashen and often not very attractive in appearance. It was natural, things being as they are, that the room should give a certain tone to the institution, and indeed on occasion cause it to be avoided by those who thought themselves to be superior. The whole level of living has altered, and we think has been raised, since the War. There is poverty and depression in parts of the country, it is true; but there are relief measures now which did not exist before the War. Only those who remember the grinding poverty of the unemployed in the days, especially the winter days, before the War can realise what poverty really means at its worst. This democratic levelling up applies, of course, to the public library as much as to any institution. At present it may be said that the part of the library which is most apparent to the public and by which it is usually judged, is the lending or home‐reading department. It therefore needs no apology if from time to time we give special attention to this department. Even in the great cities, which have always concentrated their chief attention upon their reference library, to‐day there is an attempt to supply a lending library service of adequate character. We recall, for example, that the Leeds Public Library of old was first and foremost a reference library, with a lending library attached; to‐day the lending library is one of the busiest in the kingdom. A similar judgment can be passed upon Sheffield, where quite deliberately the city librarian would restrict the reference library to works that are of real reference character, and would develop more fully the lending library. In Manchester, too, the new “Reference Library”—properly the new Central Library—has a lending library which issues about 1,500 volumes daily. There must be all over the country many libraries issuing up to a thousand volumes each a day from their central lending departments. This being the case the department comes in for very careful scrutiny.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Recent developments in the economics of higher education are surveyed and a number of avenues which future research could usefully follow are identified. Particular attention is given to the demand for and supply of higher education, the role of higher education institutions as multi‐product firms, the optimal pattern of provision, and the academic labour market.

It is well known that the foundations for food choice are laid down in childhood. Poor dietary habits learned in childhood may persist into adult life. The dietary awareness of children is subject to a range of complex interacting forces, for example, peer group pressure, social factors and television advertising. Many investigators have developed innovative methodologies to record these parameters. Reviews, therefore, the methodological issues of studies which have attempted to elicit pre‐adolescent attitudes, knowledge and beliefs in food. Finally, makes recommendations about methodological issues that should be considered when studying pre‐adolescent children’s food choice.

The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long‐term discount rates is likely to lead to the rejection of biodiversity‐sensitive projects that are in the greater societal good.

The authors combine estimates of marginal ecosystem damages from two forestry case studies, one local, one global, with ten different term structures of discount rates taken from both the academic literature and policy choices to calculate present values.

Standard environmental accounting approaches for estimating the long‐term discount rate result in the under‐valuation of projects that are sensitive to biodiversity conservation.

This paper is set within a full cost accounting (FCA) framework, and therefore has the limitations that generally follow from taking this approach to biodiversity problems. Recommended extensions include looking at broader ranges of biodiversity costs and benefits.

Unless environmental accountants engage with environmental economists over the issue of intergenerational discount rates, then it is likely that socially responsible managers will reject projects that are in the greater societal good.

The paper introduces both normative discount rates and declining discount rates to estimates of shadow environmental provisions within FCA and contrasts these with current environmental accounting practices. It also provides two detailed case studies that demonstrate the extent to which biodiversity‐sensitive investment choices are likely to be undervalued by managers who follow current accounting recommendations concerning the appropriate choice of discount rate.

The purpose of this paper is to re-conceptualise the hot debrief process after cardiac arrest as a collaborative and distributed process across the multi-disciplinary team. There are multiple benefits to hot debriefs but there are also barriers to its implementation. Facilitating the hot debrief discussion usually falls within the remit of the physician; however, the American Heart Association suggests “a facilitator, typically a health-care professional, leads a discussion focused on identifying ways to improve performance”. Empowering nurses through a distributed leadership approach supports the wider health-care team involvement and facilitation of the hot debrief process, while reducing the cognitive burden of the lead physician.

A mixed-method approach was taken to evaluate the experiences of staff in the Emergency Department (ED) to identify their experiences of hot debrief after cardiac arrest. There had been some staff dissatisfaction with the process with reports of negative experiences of unresolved issues after cardiac arrest. An audit identified zero hot debriefs occurring in 2019. A quality Improvement project (Model for Healthcare Improvement) used four plan do study act cycles from March 2020 to September 2021, using two questionnaires and semi-structured interviews to engage the team in the design and implementation of a hot debrief tool, using a distributed leadership approach.

The first survey (n = 78) provided a consensus to develop a hot debrief in the ED (84% in the ED; 85% in intensive care unit (ICU); and 92% from Acute Medicine). Three months after implementation of the hot debrief tool, 5 out of 12 cardiac arrests had a hot debrief, an increase of 42% in hot debriefs from a baseline of 0%. The hot debrief started to become embedded in the ED; however, six months on, there were still inconsistencies with implementation and barriers remained. Findings from the second survey (n = 58) suggest that doctors may not be convinced of the benefits of the hot debrief process, particularly its benefits to improve team performance and nurses appear more invested in hot debriefs when compared to doctors.

There are existing hot debrief tools; for example, STOP 5 and Take STOCK; however, creating a specific tool with QI methods, tailored to the specific ED context, is likely to produce higher levels of multi-disciplinary team engagement and result in distributed roles and responsibilities. Change is accepted when people are involved in the decisions that affect them and when they have the opportunity to influence that change. This approach is more likely to be achieved through distributed leadership rather than from more traditional top-down hierarchical leadership approaches.

To the best of the authors’ knowledge, this study is the first of its kind to integrate Royal College Quality Improvement requirements with a collaborative and distributed medical leadership approach, to steer a change project in the implementation of a hot debrief in the ED. EDs need to create a continuous quality improvement culture to support this integration of leadership and QI methods combined, to drive and sustain successful change in distributed leadership to support the implementation of clinical protocols across the multi-disciplinary team in the ED.

This paper aims to outline a proof of concept for a framework to support students in reflecting on and in articulating their disciplinary, contextual and professional learning in the workplace. The purpose of the framework was to help students to recognize and articulate their transferable employability skills in preparation for the workplace or further studies upon graduation.

Researchers developed a Learning Evaluation and Reflection Narrative (LEARN) activity to facilitate real-world articulation of workplace learning. A group of work placement students completed pre- and post-work surveys, prompting reflection on their learning goals and behaviors. The Transferable Learning Orientation Survey comprised five constructs: goal orientation, learning belief, self-efficacy, transfer (deep learning) and organization. Subsequently, they completed a written reflection and a mock interview scenario, where they verbally articulated their abilities and the applicability of their skills. Results of thematic analysis are presented.

Survey results demonstrated changes in students’ orientation toward learning. Additionally, students were able to deliver sophisticated responses through engagement in the LEARN framework, articulating recognition and self-awareness of their personal and professional learning, as well as relevance of their learning within and beyond their workplace setting.

The sample is small, and the authors therefore recommend further work to evaluate the effectiveness and practicality of the LEARN framework in larger cohorts and in alternate work environments.

The responses suggest the LEARN framework are worthy of further investigation as a tool for students to articulate lifelong learning skills and behaviors, as it offers an opportunity for students to engage in reflective, deep learning.

This research builds on existing studies on the evaluation of lifelong learning, adapting a framework and testing its implementation in the workplace setting.