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Standards for Accounting and Review Services (SSARS) Number (No.) 1, “Compilations and Review Services” (AICPA, 1979), provides guidance for public accountants associated with unaudited financial statements through compilations and reviews. SSARS No. 8, “Amendment to SSARS No. 1, Compilation and Review of Financial Statements” (2000), extends this guidance to plain paper statements. Unlike traditional compilations, plain paper statements are intended only for the use of informed members of management.

To examine the effects of SSARS No. 8, we surveyed practicing Certified Public Accountants (CPAs) and bank loan officers to measure their perceptions of what constitute “submitted financial statements,” “third parties,” “informed members of management,” and other key terms that aroused concerns described in SSARS No. 8 comment letters. We find that several years after the issuance of SSARS No. 8, CPAs, even those somewhat familiar with SSARS No. 8, and bankers who have experience with plain paper statements do not fully understand the definitions and applications of SSARS No. 8. In addition, several of the concerns cited in the statement's Exposure Draft (ED) comment letters linger. The results suggest the need to either better education plain paper statement users or revise the standards, perhaps prohibiting a CPA's association with plain paper statements. We also identify future research questions.

Irrespective of various forms of language existent worldwide, it is still imperative that recipients of professional legal advice be communicated in clear terms to avoid a chaotic situation and to better fulfil obligations and enjoy the rights to which they are entitled to appropriately. As such, the objectives of this paper are twofold: firstly, this paper aims to assess the extent to which clients of the legal profession prefer plain over traditional legal language in Mauritius, a country using a myriad of languages, and secondly, to suggest recommendations for the legal stakeholders in Mauritius regarding guidelines and mechanisms on plain language provisions.

This study will use a desk-based research methodology by analysing existing literature on the importance of plain language in legal writing. In addition, an empirical study will be conducted to gather information on clients’ preferences in legal communication.

The responses were received on a complete anonymous basis, and it was found that in general, clients of the legal profession in Mauritius are more at ease when law practitioners use simple, direct and straightforward terms, sentences structured in active voice rather than passive voice or the use of legal jargons or complicated words. These clients also prefer when their legal advisers explain the legal meaning or interpretation in a document or agreement even if these advices may be longer than shorter sentences with only the legal jargons.

At present, there are few literature on the researched topic and this study will be among the first academic writings on the effectiveness of using plain language in legal documentation in Mauritius. The study is carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.

The purpose of this paper is to find out whether the plain packaging format in cigarette labeling is worth adopting or not.

A lab experiment with a 2 (existing vs plain packaging format) × 2 (familiar vs unfamiliar brand) factorial design was conducted with Chinese subjects in Macau.

The plain packaging format in cigarette labeling reduces both smoking intent and brand likability in familiar brand condition but not unfamiliar brand condition.

When many governments are currently deliberating about whether to follow the plain packaging initiative, this study constitutes a timely investigation of the effects of it on smoking intent and brand likability among Chinese young non-smokers. The positive effect of the plain packaging in familiar brand condition provides the justification of adopting it by the governments.

Studies of plain packaging have not been taking brand familiarity into consideration (the only exceptional study used the top three familiar brands and thus failed to examine the familiarity effect) but the study focussed on it. In the data analysis, if brand familiarity is not considered, wrong conclusion will be drawn. Therefore, by having brand familiarity as moderator, the authors are able to correctly conclude that plain packaging format is worth adopting.

The purpose of this paper is to study the friction and wear performance of two plain ZDDP oils in the presence of fluorinated catalyst and PTFE combinations under extreme boundary lubrication of 385 Newton load (Hertzian contact pressure of 2.72 GPa). The mechanism of tribofilm formation and breakdown was followed carefully by monitoring the friction coefficient over the duration of the test.

Very reproducible boundary lubrication tests were conducted as part of design of experiment (DOE) to study the behavior of two different fluorinated plain oils in developing environmentally friendly (reduced P atd S) anti‐wear additives for future engine oil formulations. Friction and wear performance of ZDDP plain oils improve in the presence of fluorinated mix combinations. In order to understand the wear mechanism, different factors of chemical compositions and different wear responses were analyzed and optimized using DOE. Several chemistry combinations were prepared and tested under extreme boundary lubrication.

The interactions of fluorinated mix with minimum phosphorus were studied and compared. Tribofilms with thickness ranging from 300‐400 nm were developed during wear tests and were analyzed for two fluorinated plain oils that target reducing phosphorus.

The influence of catalyst and PTFE fluorinated mix were examined. Scanning electron microscopy with chemistry analysis was developed. Hardness of the tribofilms, X‐ray of the wear track and Auger spectroscopy confirm the present of fluorine and phosphorus. The two repeated tests that were conducted on both plain oils with minimum fluorinated mix confirm the prediction of the DOE model.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

The purpose of this paper is to describe very reproducible boundary lubrication tests, conducted as part of design of experiment (DOE) to study the behavior of fluorinated catalyst mixed with polutetrafluoroethylene or Teflon (PTFE) in developing environmentally friendly (reduced P and S) anti‐wear additives for future engine oil formulations. The paper presents both the statistical and experimental solution to the fluorinated interactions in fully formulated (F‐fully formulated) and plain ZDDP (F‐plain) oils.

The wear performance of fluorinated additive in combination with conventional commercial oil and ZDDP plain oil were investigated using DOE software. Several chemistry combinations were prepared and tested under extreme boundary lubrication (385 N with maximum Hertzian contact pressure of 2.72 GPa). Wear and frictional properties were evaluated using DOE and the interactions of fluorinated mix with minimum phosphorus were studied and compared with respect to fully formulated and plain ZDDP oils.

The optimized desirability shows the best condition that leads to more consistency in the breakdown of the tribofilm for a fixed contact load and fixed amount of fully formulated ZDDP oil. The influence of catalyst and PTFE fluorinated mix were examined. Scanning electron microscopy with chemistry analysis was developed. Hardness of the tribofilms, X‐ray of the wear track and Auger spectroscopy confirm the present of fluorine and phosphorus.

To ensure the reliability of the model, two original tests were conducted on the fully formulated and plain oil with minimum fluorinated mix.

The purpose of this paper is to review the literature on plain language in Australia, the UK and the USA since the movement began to accelerate in the early 1960s; to review the progress of plain‐language initiatives in those countries in the years since then; to provide guidance on generating plain‐language documents for writers in the corporate arena; and to present suggestions for further research.

The paper discusses historical and contemporary initiatives and issues relating to plain language, presents guidelines for writing in plain language, and discusses the desirability of ongoing research.

The paper concludes with suggestions for further research in the corporate sector, where issues such as plain‐language “standards” are contestable, and compliance with plain‐language guidelines is under‐researched.

Although the plain‐language movement has gained great momentum worldwide in recent years, this paper is limited to the countries in which it was pioneered.

The desirability of adopting plain language is undeniable, with many professions and businesses recognising the social and economic benefits of presenting information to their customers in plain language: efficiency, effectiveness, cost‐savings, equity, enhanced consumer satisfaction, among others.

The paper provides a valuable overview of the progress of plain‐language initiatives in Australia, the UK and the USA since the 1960s and highlights the necessity for further research in a movement that has become an important consideration for corporations in an economy in which writing and information design are central.

The elevated level of nitrate in groundwater is a serious problem in Texas aquifers. To control and manage groundwater quality, the characterization of groundwater contamination and identification of the factors affecting the nitrate concentration of groundwater are significant. The purpose of this paper is to determine factors which have significant impacts on the elevated groundwater nitrate concentrations of the Southern High-Plains and the Edwards-Trinity aquifers.

The characterization of groundwater nitrate contamination was undertaken by analyzing the hydrochemical data of groundwater within a statistical framework. The multivariate statistical analysis (ordinary least square) and geographically weighted regression (GWR) models were used to study the relationship between groundwater nitrate contamination and land use of the study areas.

Results show groundwater nitrate contamination is typically due to an overapplication of N fertilizers to cotton in the Southern High-Plains aquifer and to grassland in the Edwards-Trinity aquifer. Adjusted R² (0.45) explains variations of nitrate concentration by well-depth, cotton production, shrubland and grassland in the Edwards-Trinity aquifer. The results of an analysis of variations in N concentration with well depth for all 192 wells indicate that nitrate concentrations in water from wells in the Southern High-Plains and Edwards-Trinity aquifers tend to decrease with increasing well-depth.

In this study, the GWR model was built to identify nitrate concentration within a geographic framework to ensure sustainable use of groundwater, which is important for local management purposes. The analysis should include local spatial variations of elements such as hydrologic characteristics and the land use activities if groundwater nitrate contamination causes adverse effects on human and ecosystem health.

The purpose of this paper is to investigate the use of embedded Shape Memory Alloy (SMA) nitinol wire for the enhancement of vibration and damping characteristics of filament-wound fiber-reinforced plastic composite hollow shafts.

The plain Glass Fiber-Reinforced Plastic (GFRP) and plain Carbon Fiber-Reinforced Plastic (CFRP) hollow shafts were manufactured by filament winding technique. Experimental modal analysis was conducted for plain hollow shafts of C1045 steel, GFRP and CFRP by subjecting them to flexural vibrations as per ASTM standard C747, with both ends clamped (C-C) end condition to investigate their vibration and damping behavior in terms of first natural frequency, damping time and damping ratio. Nitinol wires pre-stressed at various pre-strains (2, 4 and 6 per cent) were embedded with CFRP hollow shafts following same manufacturing technique, and similar experimental modal analysis was carried out by activating nitinol wires. The first natural frequencies of all the shaft materials were also predicted theoretically and compared with experimental measurements.

Among the three materials C1045 steel, plain GFRP and plain CFRP, the vibration and damping behavior were found to be the best for plain CFRP. Hence, CFRP shafts were considered for further improvement by embedding nitinol wires at pre-stressed condition. For CFRP shafts embedded with nitinol wires, the damping time decreased; and damping ratio and first natural frequency increased with increase in percentage of pre-strain. In comparison with plain CFRP, 7 per cent increase in first natural frequency and 100 per cent increase in damping ratio were observed for nitinol embedded CFRP shafts with 6 per cent pre-strain. Theoretical predictions of the first natural frequencies agree well with the experimental results for all the shaft materials.

The effect of nitinol on vibration and damping characteristics of filament wound hollow CFRP composite shafts with different pre-strains has not been studied extensively by the previous researchers. This paper addresses the effect of embedded nitinol wires pre-stressed at three varied pre-strains, that is, 2, 4 and 6 per cent on the vibration and damping characteristics of composite hollow CFRP shafts manufactured by filament winding technique.

Cellulosic fabric and plain weave are the most commonly used material in home textiles. The poor wrinkling, dimensional stability and pilling are some of the problems faced during usage. The textile industries apply resin finish to improve these characteristics. The purpose of this study is to improve pilling resistance, dimensional stability and smoothness appearance (SA) of rayon and rayon/cotton plain fabrics using different concentrations of dimethyloldihydroxyethylene urea (DMDHEU) and acrylic copolymer. The finish was fixed using two different fixation methods.

Three concentrations, 40, 100 and 150 g/l of Arkofix NF (DMDHE based) and Appretan N9211 (acrylic copolymer), were taken. The finish was applied at normal and shock cure. The effects of finish on pilling resistance, dimensional stability, smoothness, tear strength, light fastness, Berger whiteness and yellowness index of plain fabrics were investigated.

The changes in the characteristics of the finished fabrics were compared with unfinished fabrics. This study revealed that at 40 g/l of Arkofix NF and Appretan N9211 using a normal cure would improve the pilling resistance, dimensional stability and SA of the plain fabrics. Whereas, there was no adverse effect observed on tear strength, light fastness, Berger whiteness and yellowness index of plain fabrics at these conditions.

Unlike the previous studies, this paper proposed the single finish formulation where the functional characteristics of the plain rayon and rayon cotton fabrics meet the general requirement of a customer.