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Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

The purpose of this paper is to extend the penalty concept to treat partial slip, free surface, contact and related boundary conditions in viscous flow simulation.

The penalty partial‐slip formulation is analysed and related to the classical Navier slip condition. The same penalty scheme also allows partial penetration through a boundary, hence the implementation of porous wall boundaries. The finite element method is used for investigating and interpreting penalty approaches to boundary conditions.

The generalised penalty approach is verified by means of a novel variant of the circular‐Couette flow problem, having partial slip on one of the cylindrical boundaries, for which an analytic solution is derived. Further verificationis provided by consideration of viscous flow over a sphere with partial slip on the surface, and comparison of numerical and classical solutions. Numerical studies illustrate the versatility of the approach.

The penalty approach is applied to some different boundaries: partial slip and partial penetration with no/full slip/penetration as limiting cases; free surface; space‐ and time‐varying boundary conditions which allow progressive contact over time. Application is made to curved and inclined boundaries. Sensitivity of flow to penalty parameters is an avenue for continued research, as is application of the penalty approach for non‐Newtonian flows.

This is the first work to show the relation between penalty formulation of boundary conditions and physical boundary conditions. It provides a method that overcomes past difficulties in implementing partial slip on boundaries of general shape, and which handles progressive contact. It also provides useful benchmark problems for future studies.

No‐Flow or fluxing underfills will play a key role in the future of flip chip processing. Properly formulated No‐Flow Underfills decrease manufacturing time and cost of producing flip chip packages. The reliability and processing ability allows these underfills to be incorporated into many unique applications. Processing yields and reliability on ceramic, flex and organic substrates will allow No‐Flow Underfills to be used successfully in future Bluetooth and wireless telecommunication products. This work gives the reliability of a commercially available No‐Flow Underfill on three flip chip and two BGA/CSP test vehicles. A detailed failure mode analysis of the underfill was also performed.

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Committee, Reports and Technical Notes of the United States National Advisory Committee for Aeronautics and publications of other similar Research Bodies as issued

RECENTLY we were at a garage. A customer had, during the night, left his car for repair. The instructions were stuck on the windscreen and repeated on the wing: REPLACE NEARSIDE WING ONLY.

The purpose of this paper is to study the effects of nonlinear partial slip on the walls for steady flow and heat transfer of an incompressible, thermodynamically compatible third grade fluid in a channel. The principal question the authors address in this paper is in regard to the applicability of the no‐slip condition at a solid‐liquid boundary. The authors present the effects of slip, magnetohydrodynamics (MHD) and heat transfer for the plane Couette, plane Poiseuille and plane Couette‐Poiseuille flows in a homogeneous and thermodynamically compatible third grade fluid. The problem of a non‐Newtonian plane Couette flow, fully developed plane Poiseuille flow and Couette‐Poiseuille flow are investigated.

The present investigation is an attempt to study the effects of nonlinear partial slip on the walls for steady flow and heat transfer of an incompressible, thermodynamically compatible third grade fluid in a channel. A very effective and higher order numerical scheme is used to solve the resulting system of nonlinear differential equations with nonlinear boundary conditions. Numerical solutions are obtained by solving nonlinear ordinary differential equations using Chebyshev spectral method.

Due to the nonlinear and highly complicated nature of the governing equations and boundary conditions, finding an analytical or numerical solution is not easy. The authors obtained numerical solutions of the coupled nonlinear ordinary differential equations with nonlinear boundary conditions using higher order Chebyshev spectral collocation method. Spectral methods are proven to offer a superior intrinsic accuracy for derivative calculations.

To the best of the authors' knowledge, no such analysis is available in the literature which can describe the heat transfer, MHD and slip effects simultaneously on the flows of the non‐Newtonian fluids.

Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and facilitates comparison of the cash flow performance of different business. Because there are direct and indirect methods of preparing such statements, this paper is to examine the usefulness of the cash flow statements in Hong Kong context using empirical study. It was suggested from the findings that cash flow statements are preferred by a lot of users.

The main purpose of the paper is the validation of different modelling strategies for turbulent swirling flow of an incompressible fluid in an idealized swirl combustor.

Experiments have been performed and computations carried out for a water test rig, for a Reynolds number of 4,600 based on combustor inlet mean axial velocity and diameter. Two cases have been investigated, one low swirl and the other high swirl intensity. Measurements of time‐averaged velocity components and corresponding rms turbulence intensities were measured using laser Doppler anemometer, along radial traverses at different axial locations. In the three‐dimensional, unsteady computations, large eddy simulation (LES) and URANS (Unsteady Reynolds Averaged Navier‐Stokes Equations or Reynolds Averaged Numerical Simulations) RSMs (Reynolds‐stress models) are basically employed as modelling strategies for turbulence. To model subgrid‐scale turbulence for LES, the models due to Smagorinsky and Voke are used. No‐model LES and coarse‐grid direct numerical simulation computations are also performed for one of the cases.

The predictions are compared with the measurements and reveal that LES provided the best overall accuracy for all of the cases, whereas no significant difference between the Smagorinsky and Voke models are observed for the time‐averaged velocity components.

This paper provides additional valuable information on the performance of various modelling strategies for turbulent swirling flows.

The purpose of this paper is to implement the numerical analysis based on finite volume method to compare the effects of stress-jump (SJ) and stress-continuity (SC) conditions on flow structure around and through a porous circular cylinder.

In this study, a steady flow of a viscous, incompressible fluid around and through a porous circular cylinder of diameter “D,” using Darcy-Brinkman-Forchheimer’s equation in the porous region, is discussed. The SJ condition proposed by Ochoa-Tapia and Whitaker is applied at the porous-fluid interface and compared with the traditional interfacial condition based on the SC condition in fluid and porous media. Equations with the relevant boundary conditions are numerically solved using a finite volume approach. In this study, Reynolds and Darcy numbers are varied within the ranges of 1 < Re < 40 and 10-7 < Da < 10-2, respectively, and the porosities are e=0.45, 0.7 and 0.95.

Results show that the SJ condition leads to a much smaller boundary layer within porous medium near the interface as compared to the SC condition. Two interfacial conditions yield similar results with decrease in porosity.

There is no published research in the literature about the effects of important parameters, such as Porosity and Darcy numbers on different fluid-porous interface conditions for a porous cylinder and comparison the effects of SJ and SC conditions on flow structure around and through a porous circular cylinder.