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Concern about increasing fuel prices and levels of environmental pollution is forcing firms to improve the fuel efficiency of their transport operations. Assesses the extent to which British road hauliers have implemented a range of fuel‐saving measures and examines their general attitudes to fuel utilization. Good vehicle maintenance and driver training are believed to offer the greatest potential, with improved aerodynamics and vehicle replacement policy also considered important. Operators are sceptical, however, about the value of speed limiters and driver incentive schemes. Outlines the experience of a distribution contractor who has implemented a broadly‐based fuel conservation programme. Overall, the research highlights the importance of managerial initiatives, particularly in the areas of driver monitoring and training, and the need to develop a well co‐ordinated package of fuel efficiency measures.

The purpose of this paper is twofold. First to ascertain the efficacy of current police reception screening to detect detainees with intellectual disability (ID). Second to assess the validity of a short targeted screen for ID among police custody detainees.

The study comprised three stages. First, 248 police custody detainees were assessed for a range of health morbidities, including a pragmatic clinical evaluation of ID. For those with suspected ID, the police custody screens were scrutinised for evidence that this had been detected. Second, a new police health screen, incorporating a short screen for ID, was piloted. Totally, 351 detainees were assessed in the same way as in part 1 with the new screens being scrutinised for evidence that ID had been detected where relevant. Third, the new police screen for ID was validated among a sample of 64 inpatients, some with ID and some without, from forensic inpatient services. Parts 1 and 2 were carried out in the Metropolitan Police Service, London. Part 3 took place in one NHS Trust.

In parts 1 and 2, the rate of detainees with suspected ID was 2-3 per cent. The standard police screen detected 25 per cent of these detainees in part 1. When the new screen was introduced in part 2, the sensitivity for ID increased to 83 per cent. However, there was no requisite improvement in the proportion of detainees with ID receiving an Appropriate Adult. In the inpatient study, the new screen showed a good level of sensitivity (91 per cent) and reasonable specificity (63 per cent).

It is possible to improve the detection rate of detainees with suspected ID by introducing a short ID screen into the police custody officers’ reception health screen.

The Health Screening of People in Police Custody (HELP-PC) study is a project evaluating screening for health morbidity among police custody detainees. Other data from this study have been reported elsewhere, but this is the first time the data pertaining to ID screening has been reported in detail.

New Zealand is a small country with a rich history of pioneering administrative reforms. This chapter describes administrative reform processes emanating from the ‘core agencies’ of the State Services Commission (SSC), Treasury and the Department of the Prime Minister and Cabinet. It describes the famous New Public Management reforms of the late 1980s–2000s, led by the Treasury that restructured ministries (creating more agencies that are single-purpose agencies), rewrote policy rules (e.g., the same laws for public and private sector employees) and created accountability from agency heads to ministers as well as SSCs who evaluate and re-appoint agency heads. It should be noted that in this Westminster system, ministers provide policy leadership but not executive leadership of ministries. The chapter describes in detail two reform processes led/administered by the SSC since the mid-2000s to increase accountability for ministry mid-term policy and organizational capability targets (performance improvement framework) as well as cross-ministry goals (better public services). These efforts have been evaluated over time as being quite effective and are noted for their sustainability and improvement.

Shaw et al. identified the need for alcohol counsellors to have “therapeutic commitment” when working with clients or patients with alcohol problems. Studies building on this work have focussed on how such commitment can be increased. In addition, as helping agencies have increasingly offered support services to people with drug related problems, attention has also been given to staff “therapeutic commitment” when working with both alcohol and drug using populations. This study aims to report on the evaluation of the impact of an alcohol and drugs awareness training programme which was provided for personal advisors (PAs) for young vulnerable people based in a government funded criminal justice project in London.

A three‐day alcohol and drug awareness programme was provided for 38 personal advisors. Participants completed an adapted version of the alcohol and alcohol problems perception questionnaire (AAPPQ) assessment instrument, previously developed by Shaw et al., immediately before and then again three weeks after the programme ended. This self‐completion instrument is designed to measure the alcohol and drugs knowledge, attitudes and confidence of the PAs in working with service users experiencing alcohol and drug related difficulties. Components of the AAPPQ are specifically designed to assess staff in relation to their role legitimacy, role adequacy, role support, and role satisfaction. In total, 38 participants completed the AAPPQ at Time 1. However, AAPPQ data for the pre‐and post training programme were only obtained for 16. Time 1 and Time 2 responses for these 16 were entered into SPSS and analysed using five‐paired samples t‐tests.

Participants significantly improved their attitudes to working with, and having confidence in the engagement of young people with alcohol and drug problems. Positive changes were also observed in relation to participants' role legitimacy, role adequacy, role support, and role satisfaction. A positive but non‐significant change in participant motivation was identified.

Alcohol and drugs awareness training programmes have a demonstrable and positive impact on the confidence, perceived role, and confidence of personal advisors working with service users with addiction issues.

This paper seeks to examine the various stages in online and conventional retail supply chains in order to assess their relative environmental impacts. With reference to boundary issues, utilisation factors and carbon allocation, it seeks to highlight some of the difficulties in establishing a robust carbon auditing methodology.

Auditing issues are considered from the point of divergence in the respective supply chains (downstream of this point a product is destined either for conventional or online retailing channels, and will receive different treatment accordingly).

The paper explores methodological issues associated with carbon auditing conventional and online retail channels. Having highlighted the problems, it suggests resolutions to these issues.

The paper is mostly conceptual in nature.

The approach outlined in this paper, once applied, allows the identification of inefficiencies in the respective retail supply chains.

The paper is the first to discuss carbon auditing in relation to upstream supply chain analysis for both conventional and online retail channels. Previous work has tended to focus on the last mile delivery.

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.