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Over the last 40 years Do‐It‐Yourself (DIY) consumers have evolved from relative obscurity to a major multibillion dollar per year market. Research findings based on 403 DIY cases were used to develop insights for the formulation of retailer strategy. Types of projects undertaken and annual activity rates formed the basis of the investigation. Nine project categories were identified: carpentry, vehicle, painting, electrical, lawn and garden, plumbing, sewing, wall and floor covering, and masonry. Annual activity rates of the sample DIYers were used to identify three major groups: light doers, average doers, and heavy doers. The type of retail outlet preferred (e.g., department store, hardware store) depended primarily upon the project category the DIYer was considering. However, the mix of a retailer's product, price, promotion, and place elements desired by DIYers was related to activity levels. This led the authors to suggest that retail strategies might appropriately be developed along these two lines. First, consider which project categories retailer wishes to enter. Second, adjust the merchandising offering to best serve DIYers according to their activity levels.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Maximum residue limits (MRLs) on pesticides and veterinary drugs in plant and animal products are established to promote food safety and animal and plant health. In practice, however, they are often accused of creating unnecessary trade barriers. The controversy is more prominent when a given MRL is stricter than the corresponding international standard developed by Codex. Using the score indices constructed by Li and Beghin (2012), we empirically assess the implications of stringency in MRLs in plant and animal products, relative to Codex levels, for Canadian and US trade performance. We find little evidence that US imports are influenced by domestic stringency or those imposed by its trading partners. However, US exports are negatively affected by stringency in destination markets. Canada’s stringent MRLs facilitate its exports of plant and animal products and these exports do not seem to be impeded by MRL stringency in destination markets. Canada’s imports do not appear to be systematically influenced by either its own or its trading partners’ MRL stringency. We draw implications for the potential harmonization of MRLs between the two countries.

Most literature studies have focused on direct treatment costs of injuries. This literature is extended to include the foregone playing time of players as an additional injury cost.

The authors have reviewed the literature on the cost of players’ injuries to professional sports leagues and other organizations.

The authors concluded that players’ injury costs are substantial and sufficiently variable to be a primary source of financial uncertainty for a team.

This study's value has added risk pooling and league-wide revenue sharing as tools to mitigate the risk of injury costs. Previous literature reviews focused predominately on direct treatment costs.

The way of thought and vision and memory is that they often come upon you unexpectedly, presenting nothing new but usually with a clarity and emphasis that it all seems new. This will sometimes happen after a long period of indecision or when things are extremely difficult, as they have long been for the country, in most homes and among ordinary individuals. Watching one's life savings dwindle away, the nest‐egg laid down for security in an uncertain world, is a frightening process. This has happened to the nation, once the richest in the world, and ot its elderly people, most of them taught the habit of saving in early youth. We are also taught that what has been is past changing; the clock cannot be put back, and the largesse—much of it going to unprincipled spongers—distributed by a spendthrift Government as token relief is no answer, not even to present difficulties. The response can only come by a change of heart in those whose brutal selfishness have caused it all; and this may be a long time in coming. In the meantime, it is a useful exercise to consider our assets, to recognize those which must be protected at all costs and upon which, when sanity returns, the future depends.

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.

Incentives are effective at enhancing productivity, but research also suggests that performance incentives can have “unintended negative consequences” including increases in hazard/injuries, increases in errors, and reduction in cooperation, prosocial behaviors, and creativity. Relatively overlooked is whether, when, and how incentives can be designed to prevent such negative consequences. The authors review literature in several disciplines (construction, healthcare delivery, economics, psychology, and [some] management) on this issue. This chapter, in toto, sheds a generally positive light and suggests that, beyond productivity, incentives can be used to improve other outcomes such as safety, quality, prosocial behaviors, and creativity, particularly when the incentives are thoughtfully designed. The review concludes with several potential fruitful areas for future research such as investigations of incentive-effect duration.

The first issue that requires examination is the question of how we got to this point to begin with. The answer to this question, of course, is a function of who “we” happens to be. The lawyers can blame Oliver Wendell Holmes (1897, p. 469), who made “the man of the future … the man of statistics and the master of economics.” The future, it would seem, is now. Legal Realist/Institutionalist lawyer-economists such as Walton Hamilton and Robert Lee Hale, who were economists on law school faculties before that tradition got started at Chicago, had something to do with this too, although neither they nor law-minded economists such as John R. Commons can be given credit or blame for the economic analysis of law – at least not directly.³ The birth of the economic analysis of law is very much a Chicago story – Coase, Becker, and Posner – although we must allow that Guido Calabresi also had more than a bit to do with these things.⁴

Sir Harold Wilson has accepted an invitation from the Open University Students Association to give the Fourth OUSA Lecture to be held at the University of York on 1 April, the pipe‐opener to the National Conference. Each year's lecture is always the view of the presenter, who is invited to give a perspective of Adult Education in general and the Open University in particular; Sir Harold, who on his retirement as Prime Minister said he would like to be remember for his involvement with the Open University, has entitled his lecture The Open University: Its Origin & Development.

In the last half-century, individual sensory neurons have been bestowed with characteristics of the whole human being, such as behavior and its oft-presumed precursor, consciousness. This anthropomorphization is pervasive in the literature. It is also absurd, given what we know about neurons, and it needs to be abolished. This study aims to first understand how it happened, and hence why it persists.

The peer-reviewed sensory-neurophysiology literature extends to hundreds (perhaps thousands) of papers. Here, more than 90 mainstream papers were scrutinized.

Anthropomorphization arose because single neurons were cast as “observers” who “identify”, “categorize”, “recognize”, “distinguish” or “discriminate” the stimuli, using math-based algorithms that reduce (“decode”) the stimulus-evoked spike trains to the particular stimuli inferred to elicit them. Without “decoding”, there is supposedly no perception. However, “decoding” is both unnecessary and unconfirmed. The neuronal “observer” in fact consists of the laboratory staff and the greater society that supports them. In anthropomorphization, the neuron becomes the collective.

Anthropomorphization underlies the widespread application to neurons Information Theory and Signal Detection Theory, making both approaches incorrect.

A great deal of time, money and effort has been wasted on anthropomorphic Reductionist approaches to understanding perception and consciousness. Those resources should be diverted into more-fruitful approaches.

A long-overdue scrutiny of sensory-neuroscience literature reveals that anthropomorphization, a form of Reductionism that involves the presumption of single-neuron consciousness, has run amok in neuroscience. Consciousness is more likely to be an emergent property of the brain.