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This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast to prior research, we control for risk and cyclical effects and find no difference between recognised and disclosed revaluations, using yearly‐cross‐sectional and pooled regressions and using both market and non‐market dependent variables. We also find only weak evidence that revaluations of recognised and disclosed land and buildings are value relevant.

This study examines the value relevance of earnings and Book values derived under the Kuwaiti accounting system that assures a complete compliance with the International Accounting Standards. Using a valuation model provided by Ohlson (1995), the study uses statistical association between stock prices and both earnings and book values to measure value‐relevance of the accounting system. The study also compares the incremental explanatory power of earnings and book values and examines some conditions under which earnings or book values would explain a relatively higher proportion of the variation of stock prices. The results show that earnings and book values jointly and individually are positively and significantly related to stock prices. The incremental information content of earnings is greater than that of book values. Earnings become less value‐relevant and book values more so as firms experience negative earnings. The best fit for the model was obtained for the industrial and food sectors followed by service and financial institutions. Earnings add more to the overall explanatory of the valuation model than book values for financial institutions, services, investments and real estate sectors; whereas book values have superiority only for the industrial sector. The results of our study are generally consistent with the results obtained from U.S. and other developed markets except for the fact that the incremental information content of earnings is greater than that of book values.

The purpose of this paper is to conduct a review of types of tomographic systems that have been widely researched within the past 10 years. Decades of research on non-invasively and non-intrusively visualizing and monitoring gas-liquid multi-phase flow in process plants in making sure that the industrial system has high quality control. Process tomography is a developing measurement technology for industrial flow visualization.

A review of types of tomographic systems that have been widely researched especially in the application of gas-liquid flow within the past 10 years was conducted. The sensor system operating fundamentals and assessment of each tomography technology are discussed and explained in detail.

Potential future research on gas-liquid flow in a conducting vessel using ultrasonic tomography sensor system is addressed.

The authors would like to undertake that the above-mentioned manuscript is original, has not been published elsewhere, accepted for publication elsewhere or under editorial review for publication elsewhere and that my Institute’s Universiti Teknologi Malaysia representative is fully aware of this submission.

The purpose of this paper is to outline a conceptual plan for innovative, integrated care designed for people living with long-term conditions (LTCs).

The conceptual plan delivers a partnership between the health system, the person with LTCs (chronic), their family, and the community. The partnership aims to support people at home with access to effective treatment, consistent with the New Zealand Government Health Strategy. This concept of people-owned care is provided by nurses with advanced practice skills, who coordinate care across services, locations and multiple LTCs.

With the global increase in numbers of people with multiple chronic conditions, health services are challenged to deliver good outcomes and experience. This model aims to demonstrate the effective use of healthcare resources by supporting people living with a chronic condition, to increase their self-efficacy and resilience in accordance with personal, cultural and social circumstance. The aim is to have a model of care that is replicable and transferable across a range of health services.

People living with chronic conditions can be empowered to manage their health and well-being, whilst having access to nurse-led care appropriate to individual needs.

Although there are examples of case management and nurse-led coordination, this model is novel in that it combines a liaison nursing role that works in partnership with patients, whilst ensuring that care across a number of primary and secondary care services is truly integrated and not simply interfaced.

This paper reviews aspects of the current status of process sensing using electrical impedance process tomography. This new sensor technology offers a unique insight into a wide range of industrial processes. Applications include a range of processes that feature complex flows and multiple component interactions. The paper provides an overview of hardware and software technology in terms of an instrument currently targeted at pilot trials through a consultancy service. Finally a case study is used to illustrate a typical application in which a detailed insight into an otherwise intractable process has been obtained.

To provide a close, detailed analysis of the frequency, nature, and depth of visible use of Michel Foucault's works by library and information science/studies (LIS) scholars.

The study conducted extensive full-text searches in a large number of electronically available LIS journal databases to find citations of Foucault's works, then examined each cited article to evaluate the nature and depth of use.

Most uses of Foucault are brief or in passing. In-depth explorations of Foucault's works are comparatively rare and relatively little-used by other LIS scholars. Yet the relatively brief uses of Foucault encompass a wide array of different topics spread across a wide spectrum of LIS journal literature.

The study was limited to articles from particular relatively prominent LIS journals. Results might vary if different journals or non-journal literature were studied. More sophisticated bibliometric techniques might reveal different relative performance among journals and might better test, confirm, or reject various patterns and relationships found here. Other research approaches, such as discourse analysis, social network analysis, or scholar interviews, might reveal patterns of use and influence not visible in this literature sample.

This intensive study of both quality and quantity of citations may challenge some existing assumptions regarding citation analysis, plus illuminating Foucault scholarship. It also indicates possible problems for future application of artificial intelligence (AI) approaches to similar depth-of-use studies.

Cold chain has become an integral part of the supply chain domain. The purpose of this paper is to consider all the significant factors in a single study. This will result into a better model to study the effectiveness of a cold chain because there has been absence of such an integrated study.

The basis of the factors is justified by performing extensive literature review. Inter relations are drawn based on critical analysis of each factor and its implications on cold chain. Bayesian Network is used to develop the model.

The end result is an established model, depicting the interdependencies of the factors. The model ultimately provides effectiveness of a given cold chain when the corresponding values of factors are put in.

The findings will be helpful for government and non-government bodies to analyse the effectiveness of a cold chain. This can be used to increase the performance of different stages in the cold chain. From a business perspective, an investor can analyse the cold chains of various geographies in order to make an investment decision.

The value lies in developing and introducing new factors which were not considered in the related literature previously. To identify the inter relations among the factors in order to build a causal model is another contribution of the present paper. This would assist in decision-making process with respect to any given cold chain. It can be applied to any cold chain as proposed model is not specific to a particular country or material.

Analyst forecasts made approximately nine months prior to the end of year t are used as surrogates for market expectations of earnings and dividends of year t. A popular mathematical expectations model is also used for comparison. Using the two factor asset pricing models to predict market betas, and to estimate abnormal security returns, cumulative average residuals are computed and partitioned on the sign of the two dividend information variables indicated in the preceding paragraph. The results were consistent with those of Watts and Gonedes in that no significant dividend information was detected.

This paper aims to present a new non‐destructive method of brick wall dampness testing in real building structures. The electrical impedance tomography (EIT) method makes it possible to obtain a distribution of wall dampness. The paper aims to give basic information about the measuring system, including prototype equipment. The setup was used to determine the dampness of test brick walls on a specially built laboratory test rig. The paper seeks to compare test results obtained by the non‐destructive impedance tomography method with the results obtained by the conventional destructive dry‐weight method.

The paper adopts a tomography approach to control humidity inside of the brick walls. In case of brick walls other nondestructive methods fields, for example, the ultrasonic tomography is useless. On the other hand the most popular dry‐weight method is strictly forbidden for historical buildings. As a forward solver, functionally graded material boundary element method was used.

The paper proves that diffuse tomography could provide reliable results with respect of humidity content inside the brick walls. This method could provide 3D humidity distribution inside of the brick walls.

It is expected that the technique's impact will be limited to site inspection of building following floods or to evaluate older damp buildings.

The presented technique can eventually lead to much simpler, cheaper and more efficient evaluation of the moisture content in walls. This can revolutionize some procedures in civil engineering.

The application has commercial potential and could result in more cost‐effective repair of old buildings, which has an economic impact on society.

The authors propose application of the diffuse tomography for nondestructive investigation of brick walls. According to the authors' best knowledge this is a novel approach.