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Professional consultants are liable for damage resulting from negligent advice, design or acts. This research examines the perspectives of professionals involved in advice on the built heritage. It examines the risks for consultants as perceived by conservation advisory bodies, insurers, legal consultants and conservation consultants. The paper explores the risks assumed in conservation of the built heritage and control measures generally adopted. Results indicate two types of consultancy advice that incur different risk levels. Conservation consultancy can be separated by the knowledge and experience of the consultant(s) involved, either conservation awareness or general property and construction awareness only. The former can be further subdivided by the particular nature of their advice: advice relating to survey and valuation, and advice relating to repair and refurbishment. Consultants perceive clients to be divided into two categories: informed and uninformed. A typology of clients and professional consultants is presented, which indicates broad risk categories.

A literature review suggested that conservation refurbishment work was perceived by design professionals to be inherently more risky than new‐build projects. The objective assessment of risk items helps ameliorate its impact. The results of a large questionnaire‐based survey evaluating specialist design consultants’ risk identification and management approaches are presented. The risk management approaches of specialist design consultants are divergent, reflecting their professional philosophies, educational programmes and experience. Further differences emerge according to practice size and contract value. Particular attention is paid to the responses considering contingency pricing, project budget forecasts and extensions of time. Results suggest that client education via briefing and consultants’ wider use of confidence limits can help improve the management of risk.

Given the ongoing attention surrounding public sector defined benefit pensions, the participating plan sponsors such as local units of government may be tempted to reduce their future pension liabilities, possibly at the expense of their former employees. Alternatively, public sector employees may act to withdraw their pension contributions if they have concerns related to the sustainability of their employer's pension plan. Nonvested, terminated employees have the option of leaving their contributions on account or taking them as a distribution in the form of a rollover to a qualifying retirement account, or a cash-out. Because a cash distribution carries with it the potential for retirement savings ‘leakage,’ it continues to be of public concern.

This study contributes to the literature by examining determinants of the distribution decisions of terminated employees and is first to specifically explore the association of pension funding levels as a determinant of such decision. Decisions of 46,608 employees who separated employment between 2010 and 2013 were examined. The results suggest that a decrease in the employer's pension funding is associated with increased probability that the terminated employee will take a refund of their contributions. Additionally, the data reveal that 88% of the terminating employees who took a refund requested to receive it in the form of a cash-out, totaling about $38 million of cash distributions. Lastly, about 1,000 of those employees each cashed out more than $8,000, thus suggesting the pension leakage problem warrants further research and perhaps policy changes.

The emerging roles of management accountants as either hybrid accountants or business partners are a cause for much debate in the literature. Of the two characteristics related to these roles, namely information provider and interpreter, and decision-maker, the latter remains under-researched. The present study adds to the decision-maker debate by examining business decision-making involvement. Survey responses from a diverse sample of mostly Institute of Management Accountants (USA) and Chartered Institute of Management Accountants (UK) members were obtained and analysed to examine their current business decision-making involvement, including an investigation guided by role theory into possible contextual factors associated with different levels of decision-making involvement. The business decision-making involvement of management accountants varies significantly, and is less pervasive than widely believed. A significant proportion (53%) of management accountants in traditional management accounting positions report no, or limited, business decision-making involvement. Management accountants employed in smaller firms, and middle-aged professionals, are more likely to be involved in making business decisions. The inverted u-shaped association between age and decision-making involvement identified in this study, requires further investigation. The large cross-sectional analysis of the present study extends prior research which was mostly narrowly focussed due to its case study nature. The varying levels of decision-making involvement, and contextual variables associated with higher level involvement, shed some light on the intricacies of the role of management accountants. Professional associations and educators should note that the roles of today’s management accountants vary greatly between information provider and decision-maker.

This chapter focuses on corporate cultures as critical focus points for the knowledge economy. The authors explain how culture is a crucial intangible asset in the hyperdynamic knowledge economy. The de facto business cultures in every organization – visible or invisible – are also discussed. The authors describe the four common types of business cultures – bureaucracy, market, clan, and fief. Finally, the importance of aligning culture and strategy is explained. In the event of culture, this chapter explains why culture will always prevail in any strategy-culture conflict. The chapter is supported by practical use cases.

The purpose of this paper is to examine the extent and nature of use of formalised risk management tools and techniques by UK design consultants – chartered architects and chartered building surveyors – in conservation refurbishment projects.

Following a review of risk management literature, a detailed questionnaire is prepared and considered by a focus group. Post‐revision, nearly 700 postal questionnaires are distributed to chartered architects and chartered building surveyors specialising in conservation work in the UK. The questionnaire contains Likert‐scale and closed‐end questions. Response data is analysed using SPSS software.

The results highlight the divergent approaches employed by UK chartered architects and chartered building surveyors specialising in conservation refurbishment work, suggesting that a harmonised risk model would be appropriate and should be developed.

The results make an important contribution to understanding the dynamics within this under‐researched area of professional activity.

Flood resilience is emerging as a major component of an integrated strategic approach to flood risk management. This approach recognizes that some flooding is inevitable and aligns with the concept of “living with water.” Resilience measurement is a key in making business case for investments in resilient retrofits/adaptations, and could potentially be used to inform the design of new developments in flood prone areas. The literature is, however, sparse on frameworks for measuring flood resilience. The purpose of this paper is to describe the development of a fuzzy logic (FL)-based resilience measuring model, drawing on a synthesis of extant flood resilience and FL literature.

An abstraction of the flood resilience system followed by identification and characterization of systems’ variables and parameters were carried out. The resulting model was transformed into a fuzzy inference system (FIS) using three input factors: inherent resilience, supportive facilities (SF) and resident capacity.

The resulting FIS generates resilience index for households with a wide range of techno-economic and socio-environmental features.

It is concluded that the FL-based model provides a veritable tool for the measurement of flood resilience at the level of the individual property, and with the potential to be further developed for larger scale applications, i.e. at the community or regional levels.

The result of our enquiries (see April issue Library World) as to the present storage of local documents in Public Libraries or Museums, and the existing arrangements therein for their preservation is somewhat disappointing. Some librarians have not replied, and some give scanty information.

The sustainable development goals (SDGs) were introduced by the United Nations in 2016 to replace the millennium development goals (MDGs). This chapter examines the impact of integrating these goals within a design challenge, as part of a level 3 undergraduate degree module. Design Values, Issues and Ethics is an expansive module, aiming to broaden the students’ discipline focus and allow them to expand their learning within a new landscape. This module promotes the utilization of nature-based intelligences to establish solutions to a community’s basic need to survive and thrive. The SDGs were integrated through embedding them as part of a future-building scenario, supported by a series of exercises and seminars. Students were then asked to reflect on how the SDGs had impacted their design process, and to consider ethical and value dimensions. These reflections were used to analyze the effectiveness of the SDGs as key principles for an ethical design intention. Integrating the SDGs within the design curriculum has served to promote a connectivity of systems that were largely separated prior to this pilot.