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Examines the generic advertising campaign for tea conducted under the auspices of the Tea Council (UK) between 1965 and 1968. Contends that this innovation had a statistically significant effect on the trend of tea consumption, but was insufficient to halt the overall decline – this is attributed to the demand for coffee. Purports to investigate, as far as possible, the impact of this generic campaign on the demand for tea. States the analysis is concerned with the period from 1958 onwards and is based on quarterly data. Concludes that it seems unlikely that tea has been broadly competing with all drinks in any effective sense over the period studied.

Seeks to provide some insight as to the scope for population policy in post‐war Kuwait, where officially the Government is committed to reducing the expatriate population. Specifically attempts to determine which public services were most likely to be responsive to increases in the foreign population. Were these services provided to both Arab and Asian workers alike or were the patterns of supply somewhat different by nationality? Did public services adjust quickly to increases in the foreign population or were the increased provisions spread out gradually over time? Mainly finds that, despite the early post‐liberation statements of Kuwaiti officials, it will not be possible to dispense entirely with foreign workers. There is a good chance, however, that the Government′s political policy of replacing Palestinian workers with those from Asia will provide the unintended benefit of considerable budgetary savings.

Various approaches have been made to alter the vibration sensing properties of zinc oxide (ZnO) films to achieve high sensitivity. This paper aims to report the experimental study of the fabrication of precursor molar ratio concentration varied ZnO nanostructures grown on rigid substrates using the refresh hydrothermal method. The effect of these fabricated ZnO nanostructures-based vibration sensors was experimentally investigated using a vibration sensing setup.

ZnO nanostructures have been grown using low temperature assisted refresh hydrothermal method with different precursor molar concentrations 0.025 M (R1), 0.075 M (R2) and 0.125 M (R3). Poly 3,4-ethylenedioxythiophene polystyrene sulfonate, a p-type material is spun coated on the grown ZnO nanostructures. Structural analysis reveals the increased intensity of the (002) plane and better c-axis orientation of the R2 and R3 sample comparatively. Morphological examination shows the changes in the grown nanostructures upon increasing the precursor molar concentration. The optical band gap value decreases from 3.11 eV to 3.08 eV as the precursor molar concentration is increased. Photoconductivity study confirms the formation of a p-n junction with less turn-on voltage for all the fabricated devices. A less internal resistance of 0.37 kΩ was obtained from Nyquist analysis for R2 compared with the other two fabricated samples. Vibration testing experimentation showed an improved output voltage of the R2 sample (2.61 V at 9 Hz resonant frequency and 2.90 V for 1 g acceleration) comparatively. This also gave an increased sensitivity of 4.68 V/g confirming its better performance when compared to the other fabricated two samples.

Photoconductivity study confirms the formation of a p-n junction with less turn-on voltage for all the fabricated devices. A less internal resistance of 0.37 kΩ was calculated from the Nyquist plot. Vibration testing experimentation proves an increased sensitivity of 4.68 V/g confirming its better performance when compared to the other fabricated two samples.

Vibration testing experimentation proves an increased sensitivity of 4.68 V/g for R2 confirming its better performance when compared to the other fabricated two samples.

Assesses the main factors affecting employment in the Arab Gulf region. In particular: What are the main determinants of employment in the region? How do these determinants vary between national and foreign workforces? Have these determinants changed over time? The results, particularly for the 1980‐85 period, suggest that labour market mismatches may be increasing in the Arab World. This is essentially the problem of too many PhDs and too few mechanics. The symptom of this would be relatively high levels of disguised unemployment among the highly educated, coupled with a shortage of artisans. The damage arising from these skill mismatches lies in the way the various economic sectors are likely to expand while faced by labour constraints. These findings suggest that reforms of both the educational system and the hiring practices of Government agencies will be critical to restoring increases in productivity and ultimately expanded rates of non‐oil income.

This study examines the information content of firms’ operations-related disclosures (ORDs) and the importance of these disclosures as an information source to stock markets relative to other commonly examined sources of information. I find that ORDs constitute a large portion of corporate press releases. These disclosures are associated with significant stock price reactions and trading volume. The stock price reactions to ORDs are greater than the reactions to 10-K/Q reports and are of similar magnitudes to the reactions to 8-K filings. On average, ORDs explain variation in firms’ quarterly returns to a similar degree as management earnings forecasts and 10-K/Q reports for the full sample and to a greater degree for small firms and firms with lower earnings quality.

Systems with the so‐called “additive” property are studied. This kind of system is an abstract in the language of systems theory of some useful structures in mathematics, such as topology. Some mapping properties between additive systems are given and open questions are posed.

The concept of L‐fuzzy systems is introduced as a generalisation of that of general systems. A universal structure of a special kind of L‐fuzzy system is given, some mapping properties of L‐fuzzy systems are studied and a number of open questions posed.

Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated. This paper investigates the existence of systematic differences in persistence across the components of earnings. If components of earnings experience differences in persistence, this may provide insights into the determinants of aggregate earnings level and persistence. This paper provides evidence of differences in persistence between components of earnings. Differences are found between components formed on the basis of: financial ratios; operating and financing activities; and cash and accruals. Furthermore, there is evidence that earnings components improve the explanatory power of models evaluating aggregate earnings persistence, with this result being strongest for firms with extreme income decreasing accruals. Due to the pivotal role of earnings in firm valuation, the results from this paper have direct implications for valuation.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Several researchers and practitioners, notably Stern Stewart Consulting Company and Associates, have claimed that economic value added (EVA) is superior to traditional accounting measures in driving shareholder value. Other researchers have refuted these claims by supplying data in support of traditional accounting indicators such as earnings per share (EPS), dividends per share (DPS), return on assets (ROA) and return on equity (ROE). This study endeavoured to analyse the results of companies listed on the JSE Securities Exchange South Africa, using market value added (MVA) as a proxy for shareholder value. The findings do not support the purported superiority of EVA. The results suggest stronger relationships between MVA and cash flow from operations. The study also found very little correlation between MVA and EPS, or between MVA and DPS, concluding that the credibility of share valuations based on earnings or dividends must be questioned.