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The approximate factorisation‐conjugate gradient squared (AF‐CGS) method has been successfully demonstrated for unsteady turbulent aerofoil flows and transonic inviscid flows in two and three dimensions. The method consists of a conjugate gradient solution of the linear system at each step with the ADI approximate factorisation as a preconditioner. In the present paper the method is adapted to obtain rapid convergence for steady aerofoil flows when compared to the basic explicit method. Modifications to the original method are described, convergence criteria are examined and the method is demonstrated for transonic flow including AGARD test case 9 for the RAE2822 aerofoil.

While dealing with samples as they arrive daily, and sometimes hourly, throughout the year, the Public Analyst gets little opportunity of reflecting on the general trend of his work, its significance in the life of the community, and upon the changes in conditions and customs that may have some bearing on its development. The occasion to take a few hours off from the daily routine in writing this Annual Report provides an appropriate opportunity to look at the work in some sort of perspective, to review briefly the past and to cast a glance towards the future. The concept of Public Analysts occurred in the 1860's, when there was no dearth of evidence that all was not as well as it should be in the matter of foods and drugs on sale to the public; but reform in these matters made a slow start for the simple reason that only isolated practitioners were available who possessed the necessary competence and experience. Bearing in mind the simple character of their apparatus, the limited range of their reagents, and the almost complete absence of technical literature, we, their successors, take off our hats to the early pioneer Public Analysts. With little encouragement and for small reward they plodded away to expose to day‐light the crude forms of adulteration then being practised and commenced the process of debunking the unwarranted claims made for many preparations on sale. They developed a science of analytical chemistry at their own expense, devised their own processes, and produced their own literature, thus beginning the slow process that ultimately made possible the greatly improved standards prevailing today in the quality of the foods and drugs available to the public. So much for the reasonably glorious past. With regard to the present, although the Public Analyst is far from complacent about the existing state of affairs, and is in fact in many ways dissatisfied and highly critical of his organisation, he nevertheless realises that there is much to be thankful for. For one thing, the public, who, curiously enough, in the past have shown a morbid fascination for worthless products as long as they were attractively packed and glamorously advertised, are now becoming more enlightened in matters of food. They dislike having their illusions shattered, but they are beginning to appreciate the bearing that pure food has upon their health, and honest food on their pockets. As the Public Analyst is virtually responsible for bringing about these things, he has come to be more acceptable, and his existence is less begrudged than H.M. Inspector of Taxes, for instance. In the second place, as one consequence of the increasing knowledge of nutrition, important sections of the Ministry of Food have been deputed to bring up to date the law on food questions, to introduce definite standards of composition, and to fix limits for impurities. The Ministry has also dealt with the question of labelling and advertising, and has, in fact, done some excellent work in this direction. The result is that a Public Analyst no longer works, as it were, in vacuo, having to pit his own opinion against that of the defence, but has a good deal of official backing which enables him to assess his problems with more precision. In the third place, the Royal Institute of Chemistry has regularised the standard of competence of Public Analysts, and has played its part in ensuring that facilities are provided for the training of necessary recruits to the profession. There are, on the other hand, some notable weak points in the present position which occasion concern. Generally speaking, Public Analysts have fallen sadly behind in the economic scale, and frequently have the depressing experience of seeing promising young analysts go off at a tangent into industry, teaching, and other professions, just as they are accumulating the specialised experience which is a necessary complement to their basic training to make them good future Public Analysts. There is one outstanding technical anomaly which has been commented upon a good deal recently. The mass production of foodstuffs accompanied by nationally‐wide advertising has resulted in identically similar articles being obtainable almost anywhere between Land's End and John O'Groats. As the situation is at present, every Public Analyst is liable to sample the same product, which is not only inefficient in that it entails duplication of work, but, where prosecutions are made, may lead to uneven standards of justice being applied in different parts of the country. The manufacturers have to attempt to clear themselves in the eyes of the law many times for what is virtually the same offence. This is typical of a number of matters which Public Analysts themselves are conscious of and hope to see put right. The next few years may possibly see radical changes in the organisation. Some revolutionary suggestions are being put forward that the status quo should be scrapped and replaced by a few regional laboratories, but the matter needs very careful consideration. In theory laboratories organised in larger units would make for greater efficiency, and, indeed, only those beyond a certain minimum size could justify all the necessary equipment. . But the work of the Public Analyst has always had, and still retains, a good deal of local character, and matters can often be put right by personal contact where official action from a remote centre would not achieve the desired effect. The Analyst should begin to lose the “one guinea per sample ” mentality and be regarded as a consultant to his local authority on all chemical matters. Given a direct approach to the various committees with which he comes into contact, adequate accommodation and equipment, and sufficient suitably trained staff to make some degree of specialisation possible, the present organisation has many years of useful work before it. Problems concerning water supply, sewage disposal, atmospheric pollution, and similar matters, will always arise; while short of some radical change in human nature the percentage of adulterated samples of food and drugs, either as a result of fraud, misunderstanding, or accident, will not go down to nil. Until that desirable state of affairs comes about, the public will need, and possibly demand, expert protection of the kind which is at present associated with the Public Analyst.

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

Association to Advance Collegiate Schools of Business (AACSB) member schools often compare their faculties’ research records to journal lists of their “peer and aspirational” programs. They often survey faculty and administrators’ perceptions of journal quality; number of Social Sciences Citation Index downloads; or “count” the number of faculty publications – but rarely analyze accounting programs’ actual journal quality lists. To examine this issue, we use a survey of national accounting programs. We identify a set of quality-classified journal lists by sampling 38 programs nationwide, varying by mission (e.g., urban or research), degrees granted (e.g., doctoral degrees in accounting), and national ranking (e.g., classified as a Top 75 Research Program) – from which we derive 1,436 data points that classify 359 journals that appear on these 38 programs’ journal lists. We also describe a case study that an accounting program used to revise its old journal list. We also find that while programs generally use generally accepted “bright lines” among the top three categories (A+, A, A−), they tailor their listings from the wide variety of B or C classified journals to create their own sets of acceptable journals in these categories. The study provides guidance and data for accounting programs who wish to develop or revise their own journal lists. While many studies have examined journal rankings, this is the first study to document the use of journal lists by accounting programs with a wide array of missions.

The following admirable letter from MR. G. BOOTH‐HEMING, the Ex‐Mayor of the City of Westminster, has been published by the Daily Telegraph. The eminently sane views and the timely warnings it contains should give pause to the foolish advocates of false “economy” and the hysterical preachers of indiscriminate “retrenchment”:—

The earliest human societies relied for their subsistence on the hunting of animals and the gathering of food. The small bands of people who lived together pursuing these activities appear to have been the prototype of all human organisation. Hunting and gathering was the predominant type of social organisation until perhaps 12,000 years ago. Tools and weapons were not made of metal till around 4,000 B.C., the plough was not in use until about a thousand years later, and iron tools and weapons were not used until around 1,000 B.C. (Lenski and Lenski, 1978). The history of the human race has been intextricably bound up with that of engineering when this is very broadly defined as the making of tools and other contrivances as aids and adjuncts to life. From the Stone, Bronze and Iron Ages at one end of human experience to the Steam, Jet, Atomic and Computer Ages at the other, technical‐engineering achievements have defined and delimited whatever is possible for human beings. Thus throughout the long historical transition from a predominantly agricultural to a predominantly industrial society engineers, or rather anyone whose principal activity was making and tinkering with three‐ dimensional artefacts, played a crucial role.

The purpose of this paper is to test the capability of a new population‐based optimization algorithm for solving an NP‐hard problem, called “Multiple Knapsack Problem”, or MKP.

Here, the intelligent water drops (IWD) algorithm, which is a population‐based optimization algorithm, is modified to include a suitable local heuristic for the MKP. Then, the proposed algorithm is used to solve the MKP.

The proposed IWD algorithm for the MKP is tested by standard problems and the results demonstrate that the proposed IWD‐MKP algorithm is trustable and promising in finding the optimal or near‐optimal solutions. It is proved that the IWD algorithm has the property of the convergence in value.

This paper introduces the new optimization algorithm, IWD, to be used for the first time for the MKP and shows that the IWD is applicable for this NP‐hard problem. This research paves the way to modify the IWD for other optimization problems. Moreover, it opens the way to get possibly better results by modifying the proposed IWD‐MKP algorithm.

In the data-driven era, the quality of the data exchanged between suppliers and buyer can enhance the buyer’s ability to appropriately cope with the risks and uncertainties associated with raw material purchasing. This paper aims to address the issue of supplier selection and purchasing planning considering the quality of data by benefiting from suppliers’ synergistic effects.

An approach is proposed to measure data visibility’s total value using a multi-stage algorithm. A multi-objective mathematical optimization model is then developed to determine the optimal integrated purchasing plan in a multi-product setting under risk. The model contemplates three essential objective functions, i.e. maximizing total data quality and quantity level, minimizing purchasing risks and minimizing total costs.

With emerging competitive areas, in the presence of industry 4.0, internet of things and big data, high data quality can improve the process of supply chain decision-making. This paper supports the managers for the procurement planning of modern organizations under risk and thus provides an in-depth understanding for the enterprises having the readiness for industry 4.0 transformation.

Various data quality attributes are comprehensively subjected to deeper analysis. An applicable procedure is proposed to determine the total value of data quality and quantity required for supplier selection. Besides, a novel multi-objective optimization model is developed to determine the purchasing plan under risk.

The purpose of this paper is to explore the dark side of supermarket-driven sustainable dairy supply chains. This paper raises questions about the unintended consequences of implementing sustainable supply chain management in the dairy food supply chain. It critically questions whether unintended consequences were actually, anticipated, as the course of action taken by retailers reinforces the dominant profitability discourse.

Through a critical management studies approach, this paper challenges the dominant discourse to shed light on the social consequences of the win-win sustainable supply chain management in the dairy food supply chain. The focus of this paper is on the experiences of farmers, taking their viewpoint of sustainable supply chains rather than taking the perspective of the multinationals who have traditionally been the focus of supply chain management research (e.g. McCarthy et al., 2018; Quarshie et al., 2016).

The study illuminates how retailers have bolstered their dominant position through using sustainable supply chains to exert further control over their suppliers. The management of sustainable supply chains has been a further catalyst in economically and socially dividing rural communities and creating tensions between dairy farmers.

This paper uses an ethnographic study to provide in-depth stories of the changes that took place within one farming community. It exposes the hidden ways in which the introduction of a sustainable dairy supply chain has created social and economic division, further reducing the collective power of dairy farmers through creating a dual supply chain.