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This paper aims to collect and compile the historical data of Guanfu Salt Farm, officially built by the Song Dynasty (960–1279) within modern Hong Kong territories, to reconstruct its history for the reflection of Hong Kong society of the time.

This paper is largely based on identification and analysis of historical documents, including keyword search on electronic databases and verification with the original sources, with reference to archaeological findings when necessary.

This paper reconstructs the history of Guanfu Salt Farm based on documentary sources with reference to archaeological findings. English translation of Chinese sources is also provided when necessary.

There has been an absence of systematic compilation of historical data of Hong Kong during the Song Dynasty, which are limited in quantity and scattered across different sources. This paper seeks to fill the vacuum of knowledge about pre-colonial Hong Kong, with a more comprehensive reconstruction of the history of Guanfu Salt Farm.

The authors have carried out a research project on artisanal salt activity in the Gulf of Cadiz, providing a new vision of the theories of intangible cultural heritage. The main objective has been to characterise artisanal salt activity in terms of its cultural and sustainable values, a perspective that had not been addressed until now. Moreover, the replacement of this activity by a more industrialised one has contributed to problems in the preservation of this heritage and a transformation of its places.

The research has combined qualitative methodology, based on observation and fieldwork, with a statistical review of the phenomenon under study. Finally, the data has been triangulated to understand the heritage and sustainable value, as well as its historical evolution.

All this contributes to understanding the importance of artisanal salt activity as an element of the intangible cultural heritage of the region, for the conservation of biodiversity and sustainable ways of life in the marshes of the Gulf of Cadiz, and the possibility of preserving it in the face of the problems of globalisation.

To date, there has been no research that combines sustainability and heritage in the field of salt activity. Likewise, until this study was carried out, there had been no research on salt activity from the perspective of intangible cultural heritage.

Genealogical research is like solving a mystery: it helps if you are a mystery buff. In doing genealogical research, one recognizes the need to solve a problem, decides what might bring the solution, then follows the clues to the end.

Describes methods of accelerated corrosion testing currently being used in the world today and the cabinets available in which to perform the tests. Compares the tests and looks at the results obtained from them, looking at constant salt‐spray testing ASTM B117, cyclic wet/dry Prohesion and the multi‐function automotive cyclic corrosion test which incorporates salt‐spray cycles and high humidity cycles. Gives test results comparing constant salt‐spray to cyclic Prohesion to natural outdoor exposure.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

Within the past 20 years hiking and backpacking have enjoyed rapid growth among Americans as favorite outdoor activities. From 1965 to 1977 the number of hikers almost tripled, from 9.9 million to 28.1 million, while national forest visitor days among hikers and mountaineers increased from 4 million in 1966 to 11 million in 1979. Accompanying this growth in interest has been a boom in books about the sport. These include both “how‐to‐do‐it” volumes and guides to specific geographical areas. Each year brings another spate of books, yet to this compiler's knowledge no bibliography of hiking guides to the Rocky Mountains, one of North America's premier outdoor regions, has yet been attempted. This bibliography is an effort to correct that situation.

ALL historians are biassed. There is no great harm in that; indeed it is inevitable. The trouble is that some historians are not aware of their bias. “I write without anger or favour, remote as I am from both these things” (“Sine ira et studio, quorum causas procul habeo”), boasted Tacitus, and there is no doubt that he made his claim in good faith. But two comments may be permitted. First his attempt at impartiality detracted from the value of his history. “The Roman historians” said Mommsen, “were men who said what it would have been meritorious to omit, and omitted what it was essential to say.” Again, for all his effort, Tacitus did not attain to impartiality. So much impressed was he,—to take only one instance,—by the contrast between slavish Roman and free barbarian, that his accounts of Germans and Britons must be taken with more than one grain of salt. His history, in other words, was conditioned by his own experience, his own environment, his own heredity.

Salt is one of the most valuable substances available to man, with a definitive role in the human body and in food production. However, the continued use or indeed misuse of salt has led to adverse effects on health. The increasing consumption of convenience foods has contributed greatly to a high salt intake. Highly processed, convenience foods are known to contain large quantities of salt to optimise storage stability and flavour acceptability. Current high salt intakes have therefore been attributed to processed foods, accounting for 75‐85 per cent of total salt intake. Such findings and associated health implications have prompted a call from health professionals and food researchers to reduce salt intake. Effective salt reduction, however, can only be achieved with the co‐operation and commitment of the food industry in the development of lower‐salt processed foods.

A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.

The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.

In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.

This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.