Search results

Last November we published an article entitled ‘Corrosion in Singapore,’ by Major P. A. Cartwright, a Senior Scientific Officer of the Operational Research Unit at GHQ., FARELF. Problems of packaging and storage in the tropics, as viewed from the receiving end, were discussed. One reader of this article was Mr. Toby James, of the Rootes Group, Coventry, and he has sent us the following observations based on trials, mainly concerned with the packing of motor‐car parts in this country, and from reports on the condition of shipments on arrival at their destinations.

Although Singapore has been taken as the example in the following article, the general factors of climate in relation to atmospheric corrosion are applicable in all tropical areas. The information given here by Major Cartwright will be of particular value to readers who manufacture or package for export to such areas.

A NEW ALLOY. FEW sections of the chemical industry face bigger corrosion troubles than fertiliser manufacture. In the past a somewhat negative policy has often been followed, letting corrosion have its fling and replacing a plant or new sections of it as and when necessary. This attitude is not as easy to justify today when plant costs are so much higher, and in some factories the development of new processes with greater corrosion risks has greatly accentuated the costs of non‐prevention. The production of high‐analysis phosphatic fertilisers, which involves producing and handling phosphoric acid, is a notable example. With ordinary superphosphate manufacture the main corrosion risk comes from sulphuric acid, but in making so‐called triple superphosphate, which enjoys a high demand from farmers, phosphoric acid is used instead of sulphuric acid to dissolve the mineral rock phosphate. Other modern processes are using nitric acid instead of sulphuric acid, producing an entirely new range of ‘nitro‐phosphates.’

Refractory Coatings. A new range of refractory protective coatings is being manufactured under the name of Coltrate R.P.C. There are several types to deal with varying conditions, and they are all supplied in the form of a dry powder. To prepare for use, the powder is mixed with water to a thick, creamy paste and applied by brushing, spraying or trowelling to give a coating thickness of 1/16 in. to ⅛ in. After application, the furnace is fired and the temperature steadily increased up to the point where vitrification is reached.

Scientists of the United States National Bureau of Standards have found that some aluminium alloys can resist corrosion in either a marine or inland atmosphere for at least 20 years. These results were obtained in a long‐range study conducted by F. M. Reinhart and G. A. Ellinger, of the Bureau's staff, for the Navy Bureau of Aeronautics. Besides determining the corrosion resistance of a large number of aluminium alloys, the study also provides data regarding the effects of heat treatment and protective coatings on corrosion rates.

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and philosophical commitments of received-view hypothetico-deductivism but actually remained methodologically incoherent. The purpose of this paper is to argue, to the contrary, that classical accounting thought possesses a coherent constitutional structure that qualifies as a methodology and unifies it as a body of argument.

The paper draws on Cartwright’s metaphysical nomological pluralism, which holds that we should attend to the actual practices of successful inquiry and the methodologies and metaphysical presuppositions that support it.

The paper argues that accounting does achieve disciplinary success and that classical accounting thought, using the methodology of defeasible postulationism, provides the theoretical infrastructure that supports that success. The accounting domain is a world of “dappled realism”, in which theories are useful in the construction of reporting schemes and inform our understanding of the nature of the domain.

Applying metaphysical nomological pluralism rescues classical accounting thought from the charge of methodological incoherence and metaphysical naivety.

The paper justifies a place for classical accounting theorising in the endeavours of modern accounting scholarship and moves the analysis of classical accounting thought within a philosophy of science framework towards an approach with a contemporary resonance.

February 27, 1973 Factory — Statutory duty — Fume — Inhalation of low concentrations of oxides of nitrogen over prolonged period — Chronic lung illness — Employers' constructive knowledge of health hazard — Medical and other publications — Whether sufficiently indicating health hazard from 1965 onwards — Factories Act, 1961 (9 & 10 Eliz. II, c. 34), s. 63 (1).

This paper seeks to address the impact of an organisational change initiative on organisational employees, with specific reference to a micro-merger which occurred in a public sector, higher education organisation in Ireland. The literature on change management is examined, with specific reference to the post-integration stage of a micro-merger. The paper then reports on a study that was undertaken in an Irish higher education institution and focuses on the impact of the micro-merger on employees. Specifically, the study seeks to address their perceptions and emotions relating to a heretofore under-researched area in the merger literature, namely the impact of a change of physical geographical location and the accompanying change of physical facilities on employee motivations and well-being.

The aim of the research was to examine the post-integration stage in a newly merged entity, in terms of the employees' perceptions regarding the impact of such organisational change on them, from a personal perspective. A phenomenological approach was adopted in this study. A total of 41 in-depth interviews were conducted with academic employees (i.e. lecturers) of an Irish higher education institution.

The participants had varying feelings and emotions, resulting from the practical and personal manifestations of the change wrought by the micro-merger. These emotions ranged from excitement to anxiety and apprehension. A major theme in the literature is that organisational change can be destabilising for all organisational members, resulting in uncertainty, fear, psychological stress, anxiety and insecurity. This was not the experience in this study. The merger certainly represented a significant change for the participants, but in contrast to the aforementioned stark view of mergers, the participants exhibited a more practical and pragmatic approach to this organisational change.

This exploration of the emotional impact of a merger on employees is noteworthy in the context of a major research gap in the literature concerning the “soft” or human resource issues arising from a merger. Specifically, the paper illustrates a heretofore under-researched aspect of the change management and post-merger literature, namely the substantial impact of a change in physical location and physical facilities on employees' motivations and sense of well-being.

Ransomware is a relatively new form of financial extortion that is proving a major cyber-security threat to individuals and organisations. This study aims to investigate factors that may influence an individual's willingness to engage in a ransom payment.

This study ran a large survey (n = 1,798) on a representative sample of the UK population. This study elicited willingness to pay (WTP) ransomware and also reasons for not wanting to pay a ransom to criminals. This study then used non-parametric tests and regression analysis to identify factors that influence WTP.

This study finds that women and younger age groups are significantly more willing to pay a ransom, as are those who store photos. There is a strong positive relationship between concern for data breach and WTP a ransom.

To the best of the authors’ knowledge, this is the first large scale study to look at WTP ransomware. This study identifies a range of factors that can help inform law enforcement to target advice about ransomware attacks.

WITH decimal currency achieved, another major upheaval to our national way of life looms on the horizon. We are no strangers to metrication. It was officially recognized by the Metric Act of 1864 which limited its use to scientific purposes. A further Weights and Measures (Metric System) Act, 1897, made it lawful to use the metric system in industry and commerce, but made almost no difference to the country's daily life.