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Lewis Hamilton admitted he had “mixed feelings” and expressed sympathy for team-mate George Russell after inheriting victory in the Belgian Grand Prix when his Mercedes team-mate’s car was disqualified from the race. Russell, meanwhile, described his post-race disqualification for an underweight car as “heartbreaking”. The British pair had earlier crossed the finishing line nose-to-nail in a gripping conclusion to the …

A source of ‘dark oxygen’ has been discovered on the sea floor.Credit: Cavan/Getty Something is pumping out large amounts of oxygen at the bottom of the Pacific Ocean, at depths where a total lack of sunlight makes photosynthesis impossible. The phenomenon was discovered in a region strewn with ancient, plum-sized formations called polymetallic nodules, which could play a part in …

Family Charlotte described the 20 minute attack on her son as “horrifying” The mother of a young boy with complex needs has called for all special schools to have CCTV after her son was attacked by a teaching assistant. Her 13-year-old son Tobie, from Wolverhampton, is autistic and non-speaking. He was kicked, pushed and had his head held down in …

Kemi Badenoch, the shadow housing and communities secretary, has entered the Conservative leadership race with a pledge to get the Tories back into government by 2030. Badenoch, the bookmakers’ favourite to succeed Rishi Sunak, said she would focus on renewing the Conservative brand around the notions that “above all else, [the government] has to serve its own citizens” and “we …

BBC Kemi Badenoch has promised to “renew” the Conservative Party as she becomes the sixth person to launch a bid to become the next Tory leader. The shadow business secretary said she would return her party to “first principles” including a focus on sovereignty and a revived confidence in capitalism. The 44-year-old hoping to take over from ex-Prime Minister Rishi …

We all know physical activity has many health benefits, including for mental health. It helps manage stress, ease joint or back pain, and boost energy levels. Exercise can also improve brain function and sleep, and lift mood. In contrast, inactivity or spending too much time sedentary is a leading factor in developing a range of diseases. The World Health Organization …

Foreign politicians and diplomats sought to de-escalate tensions between Israel and Hizbollah on Sunday after a deadly rocket attack from Lebanon into Israeli-occupied territory raised fears of a full-blown war. Israeli leaders across the political spectrum vowed to retaliate forcefully for the deaths of 12 civilians, mostly children, who were killed when a rocket slammed into a football pitch in …

Polls are starting to close in Venezuela’s presidential election, in which the governing socialist PSUV party’s Nicolás Maduro is seeking a third term in office. Polling stations were scheduled to shut at 18:00 local time (23:00 BST), but they have to remain open if people are still queuing to cast their vote. Mr Maduro’s main challenger is Edmundo González, a …

Accounting Principle Change vs. Accounting Estimate Change The one area in which FASB and its more recent rival, the International Accounting Standards Board (IASB), agree is on the treatment of accounting changes. SFAS 154, Accounting Changes and Error Correction, in other words, explains how private companies should treat two related, but distinct concepts. An accounting principle dictates the reporting of …