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Discusses the transfer of undertakings in the UK, referring to the Transfer of Undertakings (Protection of Employment) Regulations of 1981, the Employment Rights Act 1996, and the Acquired Rights Directive 1977. Provides the raison d’etre of the Acquired Rights Directive and outlines how it was implemented in the UK. Talks about the confusing jurisprudence of the European and British courts, mentioning the European Court of Justice’s challenges to the directive, the 1994 proposals, amended 1997 proposals, the Commission’s memorandum of 1997 and the UK government’s consultation papers. Describes how the European Directive is applied and interpreted in relation to the Acquired Rights Directive and transfer of undertakings. Outlines the regulations controlling compulsory competitive tendering. Points out the obligation to inform and consult on the transfer of an undertaking and how the directive is enforced if this fails to occur. Notes the effect a relevant transfer has on existing collective agreements and the legal implications of dismissing employees by reason of the relevant transfer. Looks at the European Commission’s proposal for a directive on safeguarding employees’ rights in the event of transfer and the implications that would have on UK business. Concludes that a new directive is needed, building on the 1977 Directive but ironing out its inconsistencies.

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

The paper aims at proposing a uniform and demonstrative description of two well‐known and widely used approximations of slowly time‐varying electromagnetic fields, i.e. the electro‐quasistatic and the magneto‐quasistationary approximation to Maxwell's equations.

Under both approximations, the orders of magnitude of the relative errors of the dominant fields are analyzed by using three characteristic time constants. These time constants are determined by considering the material properties, the characteristic length scale and the characteristic time scale.

Limiting curves which show the domains of applicability of the two approximations are retrieved from the estimation of their relative errors. The relation between the domains of validity of the electro‐quasistatic and magneto‐quasistationary approximations was found and depicted in a combined diagram.

The study is restricted to slowly time‐varying electromagnetic fields. Heuristic and local estimates based on local material properties were used for the analysis. Rigorous estimations of the errors (e.g. also considering the field problem's topology) of the magneto‐quasistationary approximation are already known in the literature. A rigorous estimation of the error of the electro‐quasistatic approximation is, therefore, suggested for future research.

The combined diagram showing the domains of validity of both approximations considered here in a uniform way is novel. It gives rise to an intuitive and easily accessible understanding of their applicability.

THE best description of this Indicator is published on a large folio four‐page statement written by Mr. John Maclauchlan, Chief Librarian of the Dundee Free Library, and issued on September 22nd, 1879. This sheet is headed, “ Description and Method of using Kennedy's Indicator, invented for the Dundee Free Library in January, 1875, and constantly used therein since July of that year” and contains illustrations of the counter and details of the construction of the Indicator. The following description is abstracted from it:—“This contrivance consists of a series of upright glazed frames so placed as to be easily inspected by the public at the front, or glazed side, and by the library attendants at the back. … Each frame is divided into twenty vertical columns by slips of mahogany, and each of these slips is again sub‐divided into 100 sloping slits by pieces of stiff millboard [now zinc], tightly held in saw cuts made in the sides of the mahogany slips … As the lower edge of each piece of millboard is a little above that of the next one below it, sufficient space is visible of their lower ends in front, and of their upper ends at the back of the Indicator, to receive the catalogue number of each book in the library, printed in bold figures and pasted at the end of the millboard [zinc] strips with strong paste.” Each borrower is provided with a ticket measuring 5⅜ inches by 1 inch, ruled as follows :—

To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering the costs of improper or immoral behavior. These cases emphasize the importance of ethics driving accountants' decisions.

The paper discusses these ethical lapses in light of applying Kohlberg's models, biblical examples from the Old and New Testaments and the Koran, and other ethical systems.

The paper shows that this concept is not new. Throughout history, people have taken actions that cost them their freedom, their money and most importantly, their good names. Upon reflection, many of these people are astounded at the seriousness of their action given what little they had to gain from continued involvement. In reinforcing lessons that should be learned from cases of business malfeasance and highlighting many well‐known accounting and other scandals, we develop recurrent themes in the nature of business scandals and show that many people are responsible for or complicit in the malfeasance. These individuals could have prevented the fraud or minimized any adverse impact if they had considered their behavior ex ante. We show that the employees portrayed demonstrated very low‐levels of ethical development and seemed to underestimate the probability of getting caught and the resulting punishment. We also elicit many reasons from several viewpoints for not becoming involved in fraud.

It is hoped that the next generation of business leaders and middle level staff alike will consider the results/messages of this paper when faced with ethical dilemmas.

The paper concludes that the best internal control in a business structure remains the hiring and training of morally upstanding employees and managers who recognize the values of their good names before temptations arise. Incentive plans can encourage ethical behavior.

Practitioners must consider fully the potential consequences of their actions no matter how small the perceived probability of a bad outcome.

This paper aims at presenting the theoretical concepts of the transdisciplinary case study approach (TCS), which is a research and teaching approach developed and elaborated at the Swiss Federal Institute of Technology (ETH), as a means of transition support.

The paper reveals the historical roots of case studies, transdisciplinarity and sustainable development as teaching and research paradigms. The TCS approach is presented, which has been developed at ETH for supporting transition management of regional, urban, and organizational systems. This approach is entrenched by an ontology that reveals the basic characteristics of ill‐defined transition problems, an epistemology that refers to Probabilistic Functionalism and distinguishes between multi‐layered systemic and normative epistemics, a methodology that includes a set of methods for case representation (including modelling and projection), assessment, and strategy building, and a project management model that refers to more than a dozen TCSs in the field of sustainable development. Problems of validity of TCSs as a research methodology are discussed.

Three major strengths of the TCS approach presented in the paper are: that it is based on three sound paradigms, which focus on different, relevant characteristics of complex, human‐environment systems; i.e. the case study approach, transdisciplinarity and sustainable development, that it is strictly organized according to an elaborated and consistent theoretical framework that includes ontological, epistemological, methodological, and organizational considerations, and that it is itself subject to an ongoing inquiry and adaptation process. All theoretical considerations of the paper are clarified be elaborated examples from the more than 10 years experience with TCS of the authors.

The paper gives a comprehensive overview of the theoretical foundation of TCS that might assist other scientists engaged in case study research and teaching to further develop their approaches. Additionally, relevant topics for further research in the field of TCS are presented which hopefully induce an inspiring discussion among case study researchers.

As far we know, this paper is one of the first that presents a comprehensive and theoretically sound overview of applying transdisciplinary case studies as means of sustainability learning. Thus, it can be seen as a first, crucial step for establishing the new research field of TCS research and a sound research community of complex, transdisciplinary problem solving towards sustainability learning.

This paper aims to reduce the cost, limit the time and increase raw material source availability, coral aggregate seawater concrete (CASC) composed of coral, coral sand, seawater and cement can be widely used for the construction of ports, levees, airports and roads to achieve practical engineering values. However, the naturally porous coral structure and abundant Cl⁻ in the seawater and coral lead to extremely severe reinforcement corrosion for CASC. It is well known that Cl⁻ is the main cause of reinforcement corrosion in the marine environment. Therefore, it is necessary to research the reinforcement corrosion of CASC in the marine environment.

In this study, linear polarization resistance was adopted to test the linear polarization curves of reinforcement in CASC with different exposure times. E_corr, R_p, I_corr and V_corr were calculated according to the weak electrochemical polarization theory and Stern–Geary formula. The effects of concrete cover thickness, exposure time, reinforcement types and inhibitor on reinforcement corrosion in CASC were analysed. The reinforcement corrosion degradation rule was determined, which provided theoretical support for the durability improvement, security assessment, service life prediction and service quality control of CASC structures in marine islands and reef engineering.

The corrosion resistance was enhanced with increased concrete cover thickness, and the concrete cover thickness for organic new coated steel should be at least 5.5 cm to reduce the reinforcement corrosion risks in CASC structures. The corrosion resistance of different types of reinforcements followed the rule: 2205 duplex stainless steel > 316 stainless steel > organic new coated steel > zinc-chromium coated steel > common steel. In the early exposure stage, the anti-corrosion effectiveness of the calcium nitrate inhibitor (CN) was superior to that for the amino alcohol inhibitor (AA). With the extension of exposure time, the decreasing rate of anticorrosion effectiveness of CN was higher than that of AA.

Reinforcement corrosion of CASC in a marine environment was studied. Concrete cover thickness, exposure time, reinforcement type and inhibitor influenced the reinforcement corrosion were investigated. New technique of reinforcement anti-corrosion in marine engineering was proposed. Possible applications of CASC in marine engineering structures were suggested.

The Twenty‐fourth Annual Meeting of the Library Association has come and gone, yet neither the zeal nor the number of those attending this now respectably aged foregathering show any sign of diminution. While several well‐known faces were—let us hope only temporarily—absent from the Plymouth meeting, new ones seemed to be in more than usual evidence. From east and west and north, but not from south on this occasion, librarians and committee‐men made their devious ways to the Three Towns, there to discuss the ever new and ever widening work of libraries, upon which so much has been written and said, that it might seem to the outsider that the purely technical side of library work at all events must or ought to have been exhausted by this time. It is believed that the wondering question, What can these librarians find to talk about? is by no means seldom heard in the town or district in which are undertaken what it is usual to refer to as the “pleasant labours”—with a good‐humoured emphasis on the “pleasant”—of the Conference. Yet, those who are familiar with the subject, are well aware that there are many topics in library management which have never been brought even once before the annual meeting, and that there is scarcely one of the matters which have been discussed upon which something fresh and valuable could not be said. What is said and written is too often a reiteration of an old story, worn threadbare in the telling, which is only to point the fact that the number of men who look at a subject in an original way and think out something for themselves is small, and this is no truer of librarians than of any other body of men. But there need be no fear of a dearth of subjects, even in the narrow field of library technology, for many years to come. New developments must be made to meet new conditions as they arise, and this means new problems to be solved.