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Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively little progress has been made in responding to the challenge of taking humans into account. A major reason for this may be that accounting for the worth of employees has hitherto been too closely bound up with the problematics of financial accounting and financial reporting. This has resulted in the widespread practice of conceptualising employee worth in terms of the hard accounting numbers normally associated with the discipline. Drawing on recent developments in the fields of both accounting for strategic positioning and critical accounting, this paper explores the promise which the emergence of a concern with the provision of soft(er) accounting information holds for any future attempts to account for employee worth.

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation. The type of costing systems in place in an organisation must meet the needs of the organisation as a whole and there are a number of factors that will affect the type of costing system that is required and there are a number of costing systems that can be used. This paper considers the use of ABC within a university and whether school costing and course costing can meet the requirements of a university facing a challenging business environment where a significant amount of pressure is being exerted on the financial stability of some universities. In doing so the ability of ABC to satisfy the informational requirements of a university is called into question.

Considers some of the assumptions underpinning the utilisation of activity‐based costing (ABC) and throughput accounting (TA) systems in relation to Internet retail shopping. It shows that there is a role for both ABC and TA systems depending on where managerial attention is directed towards supply chain efficiency and/or cost control. Internet retail shopping was chosen because it is a new niche market that favours the maximisation of retail inventory “throughput” while, at the same time, favouring “ABC” because of the substantial fixed overhead costs incurred by many of the major supermarket stores.

The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Seeks to bring together this diverse body of knowledge into a coherent whole. To ensure that the key issues are identified, focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda.

Describes the development and testing of a structured methodology for the design of performance measurement systems. Frameworks, such as the balanced scorecard and the performance prism, have been proposed, but until recently little attention has been devoted to the question of how these frameworks can be populated, i.e. how managers can decide specifically which measures to adopt. Following a wide ranging review of the performance measurement literature, a framework identifying the desirable characteristics of a performance measurement system design process is developed. This framework provided guidelines which were subsequently used to inform the development of a process‐based approach to performance measurement system design. The process was enhanced and refined during application in three action research projects, involving major UK automotive and aerospace companies. The revised process was then formally documented and tested through six further industrial applications. Finally the process was written up in the form of a workbook and made publicly available.

Asks why business performance measurement has become so topical, so recently. Argues that there are seven main reasons: the changing nature of work; increasing competition; specific improvement initiatives; national and international quality awards; changing organisational roles; changing external demands; and the power of information technology. Evidence to support this assertion is drawn from the academic and practitioner literatures, interviews and discussions with people specialising in the field and a broad review of the current state‐of‐the‐art in business performance measurement. Presents a framework onto which current research in business performance measurement can be mapped and identifies areas which require further work.

The purpose of this paper is to attempt an aerospaceplane design with the objective of Low-Earth-Orbit-and-Return-to-Earth (LEOARTE) under the constraints of safety, low cost, reliability, low maintenance, aircraft-like operation and environmental compatibility. Along the same lines, a “sister” point-to-point flight on Earth Suborbital Aerospaceplane is proposed.

The LEOARTE aerospaceplane is based on a simple design, proven low risk technology, a small payload, an aerodynamic solution to re-entry heating, the high-speed phase of the outgoing flight taking place outside the atmosphere, a propulsion system comprising turbojet and rocket engines, an Air Collection and Enrichment System (ACES) and an appropriate mission profile.

It was found that a LEOARTE aerospaceplane design subject to the specified constraints with a cost as low as 950 United States Dollars (US$) per kilogram into Low Earth Orbit (LEO) might be feasible. As indicated by a case study, a LEOARTE aerospaceplane could lead, among other activities in space, to economically viable Space-Based Solar Power (SBSP). Its “sister” Suborbital aerospaceplane design could provide high-speed, point-to-point flights on the Earth.

The proposed LEOARTE aerospaceplane design renders space exploitation affordable and is much safer than ever before.

This paper provides an alternative approach to aerospaceplane design as a result of a new aerodynamically oriented Thermal Protection System (TPS) and a, perhaps, improved ACES. This approach might initiate widespread exploitation of space and offer a solution to the high-speed “air” transportation issue.

The Secretary of State for Trade and Industry has authorised the appointments of Mr K. M. McLeod, Mr N. J. Payne and Mr C. D. Waldron as full time Board Members of The British Airports Authority for a period of five years as from 1st April, 1971. Mr McLeod, Mr Payne and Mr Waldron already hold the posts of Director of Finance, Director of Planning and Deputy Chief Executive (Airports) respectively in the Authority.

Sane and civilised people, capable of thinking clearly, now recognise that if the peace of the world is to be secured, and that if another and even greater cataclysm is to be prevented, the Huns and their accomplices must be crushed, and crushed so completely that their recovery of the power to do evil shall be rendered utterly impossible. The persons who are “Pro‐German” for reasons at present best known to themselves, and the peace‐at‐any‐price cranks, may be left out of consideration except in so far as the advisability of placing the former under lock and key and the latter in lunatic asylums demands attention. A premature and inconclusive peace which would make it possible for our abominable enemies to rise again and threaten civilised mankind is unthinkable, and the Allied Powers must of necessity carry on the war until the Thugs of Europe have bitten the dust and have been compelled to sue for peace without terms or conditions. When the “Central Powers” have been forced to their knees, and the Allied armies of occupation have made them taste the bitterness and humiliation of invasion, the surviving criminals will be placed at the bar to receive the sentence of their judges, while the populations who have approved and applauded their hideous acts must also have adequate punishment meted out to them. What form is that punishment to take? The long and ghastly account has got to be read out and settled—so far as it can be settled in this world. What is to be the settlement?

Investigates the image of craftsmanship as a predictor influencing the purchase, by Americans, of European cars. Focuses also on the development of the factor model used in identifying differences between the purchase of European and American cars. Complements efforts of many others intent on the identification of factors giving the Europeans the competitive edge. Reports on a sample of 250 recent purchasers of US and European cars to find out the variables involved, of these 200 were returned and 140 were used for analysis – the remaining 60 were retained to be used as a final test of the model. Objectives were to determine whether such points as craftsmanship influenced Americans to purchase a European car and uses image analysis as well as discriminant analysis. Concludes that though this analysis and results are discussed it can in no way be described as definite or inclusive. Says this research may provide impetus for more extensive research into European image and impact on US consumers.