The interactions between saliva components and 20 aroma compounds in water and oil model systems were systematically evaluated as a function of saliva composition and saliva/model system ratio. Air/liquid partition coefficients of dimethyl sulfide, 1-propanol, diacetyl, 2-butanone, ethyl acetate, 1-butanol, 2-pentanol, propyl acetate, 3-methyl-1-butanol, ethyl butyrate, hexanal, butyl acetate, 1-hexanol, 2-heptanone, heptanal, alpha-pinene, 2-octanone, octanal, 2-nonanol, and 2-decanone were determined by static headspace gas chromatography. Chain length of compounds within the homologous series determined the extent of interactions with the model system or saliva. Salts in the artificial saliva hardly interacted with aroma compounds. On the other hand, saliva proteins lowered retention of highly volatile compounds and increased retention of less volatile, hydrophobic compounds. Significant differences in volatility of compounds when artificial saliva or water was added indicated that saliva could not be sufficiently replaced by water. The model system/saliva ratio influenced air/liquid partitioning of the aroma compounds significantly for both model systems. Although saliva composition affected volatility of the aroma compounds, the saliva/model system ratio was of much greater influence.

The in¯uence of the composition and structure of oil-in-water emulsions on aroma retention was examined for 20 volatile compounds. Compositional and structural parameters included the fraction of emulsi®er phase, the fraction of lipid phase and the particle size distribution of the dispersed lipid phase in the emulsion. Air/liquid partition coef®cients of dimethyl sulphide, 1-propanol, diacetyl, 2-butanone, ethyl acetate, 1-butanol, 2-pentanol, propyl acetate, 3-methyl-1-butanol, ethyl butyrate, hexanal, butyl acetate, 1-hexanol, 2-heptanone, heptanal, a-pinene, 2-octanone, octanal, 2-nonanol and 2-decanone were determined by static headspace gas chromatography. The hydrophobicity of the compounds determined the in¯uence of the compositional and structural parameters of the emulsions on air/liquid partitioning. Increase of the emulsi®er fraction increased the retention of mainly hydrophilic aroma compounds and decreased the retention of hydrophobic compounds. Higher lipid levels led to increased retention of hydrophobic compounds and release of hydrophilic compounds. Emulsions with larger particles showed increased aroma retention, which was independent of the lipid fraction and the polarity of the aroma compounds. The data demonstrated a profound effect of both composition and structure of oil-in-water emulsions on the air/liquid partitioning of the 20 aroma compounds under equilibrium conditions.

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Schools of Business, Accounting Programs, the AACSB accreditation standards, the accounting profession and society demand that we require ethical behavior and actions from our students, faculty and administration. Therefore, accounting departments desire to integrate into their programs a serious attempt to help students develop the skills and judgment with which to analyze situations and make ethical decisions.