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Celtic clinch Scottish title; Rodrigo Bentancur and Ederson lose tempers; Chelsea go top of WSL and Manchester United win again

Amad Diallo and Rasmus Hojlund helped Manchester United beat Newcastle to move level on points with their rivals at the top of the Premier League table. And Erik ten Hag issued a passionate rallying cry to fans after the victory.

Jon Gruden loses appeal of NFL lawsuit, will face private arbitration

Former NFL coach Jon Gruden has lost an appeal to force his contract interference and conspiracy lawsuit against the National Football League into private arbitration with a panel that could include former commissioner Roger Goodell. The case stems from the ejection of Seattle Seahawks wide receiver Jerramy Stevens after his fight with a Miami Dolphins security guard.

NFL 2024 schedule release includes blockbuster games, division battles, and the return of the Christmas Day game

The NFL released its full regular season schedule on Wednesday, which included a rematch of last year’s Monday Night Football matchup between the Los Angeles Chargers and Baltimore Ravens, featuring brothers Jim and John Harbaugh in their first meeting as head coaches. Other highlights include a Christmas Day contest between the Steelers and Chiefs, which may have massive playoff implications in the AFC. NFL fans can also get ready for the return of the annual Thanksgiving Day game, which is being broadcast on Netflix this year.

Active Travel  is the use of walking and cycling for routine journeys such as shopping, visiting friends or commuting. It offers a healthier, safer and more sustainable alternative to driving and can help reduce congestion, air pollution and save money.

However, it can be difficult to encourage infrequent or non-active travellers to change their behaviour. Research indicates that it is more effective to target people who make little or no use of active travel and offer them tailored encouragement to try it more often. This can be more cost-effective than targeting all adults and the impact on health may be greater.

Exploring the Urban Jungle: Navigating Cities with Active Travel

It is essential to develop and promote an integrated approach to active travel promotion and public health which is embedded in policy, urban planning and local transport planning. This can help to address the barriers that can prevent modal shift from driving to active travel, such as lack of infrastructure and perceived safety issues.

The HEALTH ECONOMICS Assessment Tool for Walking and Cycling (HEAT) is an online health economics assessment tool that estimates the impacts of changes in levels of active travel on mortality, carbon emissions and other indicators such as air quality and crash risks. It uses a comparative risk assessment approach based on aggregated, population-level data. The tool compares a reference case with a counterfactual and calculates the number of deaths attributable to each.

The HEAT tool is designed to be used by policy makers and practitioners to support decision making. The tool has been extended to include the ability to estimate the value of impacts from a doubling of active travel, taking into account uptake and build-up time.

What is FIFO or LIFO, The first out method of inventory valuation assumes that the oldest products are sold first. This approach is often more straightforward to understand, as it reflects the way that data items are typically processed in applications like print queues or an internet history list.

This method allows the business to better match its product cost with its sales revenue. In a non-perishable context, this would mean ensuring that the oldest items are sold or otherwise offloaded before the next batch. This can help a company avoid the risk of obsolescence and reduces the need for costly product returns or exchanges.

Demystifying FIFO and LIFO: Understanding Inventory Valuation Methods

On the other hand, using FIFO can lead to higher inventory costs on the balance sheet and lower reported net income. This is because the older inventory is sold at current prices, which may be more expensive than those of earlier purchases, especially in an inflationary environment.

The use of the LIFO inventory valuation method can be a useful tool for companies that want to hedge their income taxes, or for those with a lot of inflationary volatility in their business. However, the LIFO accounting method is generally not allowed in IFRS (International Financial Reporting Standards) reporting and is only used in countries with favorable tax laws for this purpose. Additionally, the use of this method increases the number of inventory layers to track, and when these old layers are accessed it can cause spikes or drops in cost of goods sold that don’t reflect current production pricing.