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Discusses computational challenges in air quality modelling (as viewed by the authors). The focus of the paper will be on Di, the “current” state‐of‐affairs. Owing to limitation of space the discussion will focus on only a few aspects of air quality modelling: i.e. chemical integration, sensitivity analysis and computational framework, with particular emphasis on aerosol issues.

Plant theft represents a serious and growing problem for the construction sector, with the present value of UK losses estimated to be in excess of £1 million per week. Along with other stakeholders, plant managers play a key role in helping to counteract this problem, for example, by employing plant security systems (PSSs). PSSs use a variety of mechanisms to provide differing levels of protection and represent an equally diverse range of cost alternatives. In view of this diversity, this paper aims to survey a sample of plant managers to obtain their perceived importance of PSS appraisal criteria.

A structured questionnaire elicited the perceptions of managers regarding the importance of seven generic PSS groupings by reference to six PSS assessment criteria. Data were analysed using (importance and rank) derived weighting indices to develop a PSS importance matrix.

“Level of deterrent” (offered by a PSS) was consistently considered a key criterion as was “resistant attack time”. Maybe surprisingly, cost was only found to be a superlative criterion for one of the six PSSs considered. The overriding indication is that plant managers afford more importance to “practical” PSS assessment criteria than they do to financial ones.

It is proffered, that PSS manufacturers should be mindful of these observed perceptions concerning the relationship of system functionality versus cost, in striving to deliver into the plant market (and encourage use of) “optimal” security systems.

DOUGLAS and Carmichael (REF. 1) have suggested formulae relating the compressive strength at failure of short circular tubes with their ultimate tensile strength and thickness/radius ratio. Robertson (REF. 2) has tested Southwell's theoretical formula for thin‐walled circular tubes. Further tests on medium and thick tubes by the author have indicated that the new data and that of Douglas and Carmichael can best be correlated by the inclusion of yet another property of the tube material. The representation, within the specified limits, is extremely good and taken in conjunction with existing data on thin tubes, the strength of tubes under this loading condition can be predicted over a wide range of material properties and geometrical dimensions. Also included in the author's data are extensometer tests over the elastic and early plastic regions of compression. A comparison of the resultant proof stresses with those of control tensile tests verifies their equality except under certain interesting conditions.

The principal characteristics of greases used as lubricants for anti‐friction bearing applications will be considered under their respective headings.

Plant and equipment theft (PET) is inherent throughout the construction sector. Its effect places direct financial burden on those who have invested in such assets, but additionally, induces “indirect” costs for many other stakeholders including project owners, plant hirers and construction managers. The paper's objective is to take and discuss a snapshot of PET, the overriding aim being to aid greater understanding of it and in particular, the application of (post‐theft) recovery technologies.

Descriptive case study data are considered along with informal, anecdotal evidence provided by practitioners. These data are qualitatively considered; observations are discussed; a model representation of PET and recovery is developed; and conclusions are drawn.

Plant and equipment thieves are shown to be audacious and determined, but it is identified that in addressing these characteristics, recent advances in plant security and recovery technologies (PSRT) have been significant. Arguably, PSRT are not being adopted as broadly as they should be to offset the PET problem.

The formal model of PET might help inform future academic endeavour in the subject of plant and equipment management generally and PET specifically.

The model suggests that more widespread use of PSRT may not only help defeat plant thieves, but additionally help recover stolen assets and identify organised criminal networks.

The work is novel in setting and will be of interest to both academics and practitioners in the field.

In all forms of workplaces, especially in the English‐speaking world, administrators have been exhorted to introduce what are perceived to be the “best practices” operating in the more successful economies. The education “industry” in Australia appears to be no different in this regard from other industries, and the “best practices” appear to originate from Japan. Japanese management practices are promulgated as having abandoned the old methods of scientific management, offering new ways of managing workplaces in general, and schools in particular. Seeks to examine this proposition critically through an examination of two proposals which have been advanced as bringing “best practices” into the administration of schools. The two areas which have been given currency recently are the introduction of salary packages for teachers and the formation of work in schools. Concludes that these seeming innovations may not differ markedly from the principles advocated earlier this century by the proponents of scientific management. Nevertheless, they may still provide some means towards more democratic administrative practices.

This paper aims to obtain equations that can be used to describe the motion of any given point in the swing jaw of a single toggle jaw crusher.

The swing jaw drive mechanism of a single toggle jaw crusher is modelled as a planar crank and rocker mechanism with the swing jaw as the coupler link. Starting with the vector loop closure equation for the mechanism, equations of the position, velocity and acceleration of any given point in the swing jaw are obtained.

Application of the kinematical equations that were obtained is demonstrated using the dimensional data of a practical single toggle jaw crusher. Thus, a description of the kinematics of any given point in the swing jaw of a single toggle jaw crusher is realized.

The model of the single toggle jaw crusher mechanism as a planar crank and rocker mechanism is a realistic one. The equations obtained in this paper should be useful in further studies on the mechanics and design of the single toggle jaw crusher.

The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels.

Content analysis was conducted using 10‐K annual reports.

It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal year 2000 and 27.709 in fiscal year 2004 (t=3.68, df = 140, p=0.01). This supported the authors hypothesis that traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000. Within the total sample, 78 companies increased their intellectual capital disclosure in fiscal year 2004 as compared to fiscal year 2000 (z=−3.4756, p=0.01).

While the authors generated 121 phrases to tap the intellectual capital construct, there may be other word combinations given the differences in vocabulary between academia and the corporate world.

These findings are particularly noteworthy because traditional sector companies are capital intensive and are reliant upon fixed assets which are reported on the balance sheet. This study suggests that even managers in the traditional sectors of the US economy are coming to recognize the growing importance of intellectual capital.

This is the only longitudinal study to focus on intellectual capital disclosure of traditional firms in the USA, and this research was conducted over the time that the Financial Accounting Standards Board called for increased disclosure of intangible assets.

The purpose of this paper is to consider the significance of the sources of cost of construction plant theft identified in previous studies and derive rates which can enhance proper estimation of the cost of plant theft to the construction industry. The direct and indirect costs of plant theft include replacement cost (new‐for‐old/depreciated), emergency cost, hire replacement cost, productivity loss, increased labour cost, loss of goodwill, administration cost, increased insurance premium and social cost.

The cost‐contribution of these various sources was studied, using a structured questionnaire which was administered to building contractors in the UK construction industry, to measure their opinions of the frequency and severity of the contribution of the sources to the cost of construction plant theft. The questionnaires were administered to 220 companies and 51 of them were fully completed, representing 23.1 per cent of the original sample. The responses were analysed using descriptive and inferential statistics to derive the probabilities of sources contributing to the cost of plant theft.

The results of the analysis show that the rates of contribution to the cost of plant theft varies significantly between the sources, with “loss of output” and “increased insurance premium” ranking as the top‐two costs of plant theft in the UK construction industry. The rates derived in this study can be used by contractors to reasonably estimate the cost of plant theft, especially when there is need to justify the adoption of measures that can mitigate plant theft.

This study generated rates of contribution by factors which contribute to the overall cost of theft of construction plant in the UK. These rates can provide a more reliable estimate of the cost of plant theft than current estimations which vary significantly.

There are many definitions of materiality and such differences in definition show that there is great concern about the applicability of materiality in the auditing profession. Various materiality guidelines have been recommended by both academic researchers and accounting bodies, but the Auditing Practices Board in the UK has yet to recommend a guideline of its own. Looks at the recommendations put forward by those researchers and accounting bodies and the implications and possible pros and cons of having structured guidelines by the auditing profession in the UK. Concludes with a recommended materiality guideline which the Auditing Practices Board should seriously consider and the possibility of applying computer‐based decision aids as a tool to improve efficiency and effectiveness of decision making by the auditors.