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The Departmental Committee appointed to inquire into the use of preservatives and colouring matters in the preservation and colouring of food, have now issued their report, and the large amount of evidence which is recorded therein will be found to be of the greatest interest to those concerned in striving to obtain a pure and unsophisticated food‐supply. It is of course much to be regretted that the Committee could not see their way to recommend the prohibition of all chemical preservatives in articles of food and drink; but, apart from this want of strength, they have made certain recommendations which, if they become law, will greatly improve the character of certain classes of food. It is satisfactory to note that formaldehyde and its preparations may be absolutely prohibited in foods and drinks; but, on the other hand, it is suggested that salicylic acid may be allowed in certain proportions in food, although in all cases its presence is to be declared. The entire prohibition of preservatives in milk would be a step in the right direction, although it is difficult to see why, in view of this recommendation, boric acid should be allowed to the extent of 0·25 per cent. in cream, more especially as by another recommendation all dietetic preparations intended for the use of invalids or infants are to be entirely free from preservative chemicals; but it will be a severe shock to tho3e traders who are in the habit of using these substances to be informed that they must declare the fact of the admixture by a label attached to the containing vessel. The use of boric acid and borax only is to be permitted in butter and margarine, in proportions not exceeding 0·5 per cent. expressed as boric acid, without notification. It is suggested that the use of salts of copper in the so‐called greening of vegetables should not be allowed, but upon this recommendation the members of the Committee were not unanimous, as in a note attached to the report one member states that he does not agree with the entire exclusion of added copper to food, for the strange reason that certain foods may naturally contain traces of copper. With equal truth it can be said that certain foods may naturally contain traces of arsenic. Is the addition of arsenic therefore to be permitted? The Committee are to be congratulated upon the result of their labours, and when these recommendations become law Great Britain may be regarded as having come a little more into line— although with some apparent reluctance—with those countries who regard the purity of their food‐supplies as a matter of national importance.

This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.

X = multiple interpretations

Matter is an important topic of science as a discipline since its inception. Nevertheless, along with the evolution of semantic web, matter has got equal importance among the ontology developers. The current work describes an ontology of matter that the authors developed in the lab. The purpose of this paper is to come up with an exhaustive list of concepts and relations to cover matter domain under one umbrella, after identifying the gaps in the present ontologies.

Ontology was developed following faceted analytico-synthetic approach of knowledge organization. The authors followed hybrid developmental approach which includes top-down as well as bottom-up development strategy, for creating classes and subclasses. The authors modelled matter domain comprehensively considering different aspects of matter. The theories behind the modelling approach helps to maintain the consistency of further extensions.

Final ontology has around 280 concepts and as many as 60 properties which include both object property and datatype property.

There exists very vague definition of concepts in different subject areas, as matter is a domain of study in physics, chemistry, material science, metallurgy, etc. Same material has been adopted differently depending upon purpose of its study/use in that field. For example aspirin is simply a chemical compound in chemistry, whereas in medicine it is also an agent.

Present work claims to influence the ontology engineers to develop more extension to this core ontology of matter (COMAT). Also this will find its use in information retrieval, semantic annotations and in several other semantic knowledge-based systems.

COMAT is the most recent work of the domain. Originality lies in the way matter domain has been looked up, from a very wide perspective, as well as in the approach of modelling the domain.

There are many actions‐at‐law in which chemical problems come up incidentally for consideration; there are other cases in which they are the very essence of the matter in dispute. Especially does this apply to proceedings under the Sale of Food and Drugs Acts. There the main, if not the whole, question at issue is purely chemical in its nature; and yet the tribunal sitting in judgment need not have, and generally has not, any chemical training or knowledge. Of necessity, this leads to decisions of an unsatisfactory nature, and which are not infrequently at variance with the obvious and generally admitted deductions from chemical analysis. Another consequence is that on practically the same set of facts, diametrically opposite decisions may be given. This is well exemplified in the two following cases of alleged adulteration of ginger‐wine and lime‐juice cordial respectively with salicylic acid.

Many of the difficulties that have been experienced by Health Authorities in this country in the examination of imported butcher's “offal”—using the term “offal” in its trade sense—would seem to have been due to injudicious methods of packing on the other side. The organs that constitute “offal”—livers, plucks, kidneys, sweetbreads, and so forth—have hitherto been closely packed into a bag, box, or crate, and the whole mass then frozen hard. Hence on arrival at the port of inspection the separate examination of these organs for possible disease conditions was rendered a matter of extreme difficulty. The exporters have now, it appears, almost all arranged for the separate freezing of the larger organs before packing, and in the case of smaller organs, such as kidneys and sweetbreads, some packers now make use of shallow boxes.

Attempts to prove, in this second chapter of the author’s monograph, that with a new research programme, it is possible to build a methodological bridge between economics and all other natural sciences and the scientists should address this challenge. Reviews basic principles that govern nature, including Einstein’s findings along with such luminaries as Copernicus, Newton, Galileo and Jeans. Concludes that the future is safe, as a new generation of scientists is now emerging in the East and the West, and that the new methodology should provide enough space for new roads, ideas and interpretations, which may occur in the future. Closes by saying a new spirit should be initiated in economics and transplanted into natural sciences.

There is a double crisis in modern science and in particular in physics and mechanics. Among others Einstein and Stephane Lupasco, in the 1930s, warned about this crisis. The Quantum Theory cannot be reconciled with the Relativity Theory. Specifically there is a gap (cleavage) between micro – and macro‐physics and mechanics. Parallel or beneath there is also a second crisis derived from a discontinuity (again a cleavage) between classical and modern science, that is between two previous revolutions. A new research programme of a simultaneous equilibrium versus disequilibrium approach, initially applied in economics has now been extended to include natural sciences. It is the question of a new, more comprehensive methodology which is actually a sui generis synthesis between classical and modern heritage. The rigorous application of the new research programme leads to the organisation of an Orientation Table, that is, a methodological map of all possible combinations (systems). The Table shows, without any exaggeration, a few revolutionary results. For instance, with the help of the Table, modern science or the second revolution (Einstein, Bohr, Heisenberg) does not appear contradictory but rather complementary to classical science or the first revolution (Newton, Lavoisier). The Kuhnian thesis to the contrary is disproved and the second crisis is solved. With the help of the Universal Hypothesis of Duality (the basis of the Orientation Table), matter and energy, at the micro – and macro‐level, appear in a double form (the Principle of Duality): stable (equilibrium) particles and unstable (disequilibrium) waves. The strong interactions from modern physics are associated with the law of gravitation (attraction) or stable equilibrium which governs stable matter and energy. The weak interactions are associated with the law of disgravitation (dispersion or repulsion) including entropy or unstable equilibrium which governs unstable matter and energy. In this way the first crisis is also solved.

Dr. G. S. Buchanan's Report on the work of the Inspectors of Foods of the Local Government Board for the year 1909–10 is a document dealing with matters of the greatest national importance. The Report, which is largely concerned with the results of the examination—under the Public Health (Regulations as to Food) Act of 1907—of the various kinds of meat that are imported into this country from abroad for the purpose of home consumption, is arranged under the following headings:—

The purpose of this paper is to present an empirical assessment and outline issues in criminal regulation relating to international anti‐money laundering (AML) programs.

In the first part, this paper outlines the serious threats posed by transnational laundering operations in the context of economic globalization, and calls for highly co‐ordinated international responses to such a crime. The second part of the paper centres on elements of international criminal regulation of ML.

The focus is on the phenomenological aspect of ML and highlights that to a large extent it is an economic issue. Economic analysis calls for an accurate legal response, with typical trade‐offs: it should deter criminals from laundering by increasing the costs for such illicit operations, calling for enhanced regulatory and enforcement activities; however, stronger enforcement yields increased costs and reduces privacy. These features have lately inspired the recent paradigm shift from a rule‐based regulatory framework to a risk‐based approach which still represents an extremely delicate regulatory. Both at the international level and within the single domestic legal system, AML law is typically characterised by a multidisciplinary approach combining the repressive profile with preventive mechanisms: an empirical evaluation of the International Monetary Fund‐World Bank AML program is presented, where these two aspects are assessed. The non‐criminal measures recently implemented under the auspices of the main inter‐governmental public organisations with competence in these fields seem to be consistent with the insights of economic analysis. However, some key criminal issues need to be better addressed.

The paper offers insights into international AML programs, focusing on criminal regulation.