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Downsizing sometimes involves the shutdown of manufacturing capacity by multiplant firms. The paper focuses on the selection of a site for shutdown by firms operating two or more sites manufacturing a similar product. Survey evidence from managers involved suggests such decisions are not always based on financial information. Open discussions with managers responsible for selecting sites for closure, suggest the key factors used in selecting a plant for closure are small size, a limited range of activities on site, site difficulties of access of expansion, labour problems, old age in capital equipment (both machinery and buildings) and a long distance from head office.

Both authors have been involved as lay members in research and other activities for a number of years, ensuring they represent the views of members of the public. This chapter identifies what is, and what is not, patient and public involvement as well as highlighting the importance of involving members of the public in all aspects of the research process. Best practice is explored as identified in the UK Standards for Public Involvement 2019 and the UK Policy Framework for Health and Social Care Research 2020. The implications of the Mental Capacity Act and its wording on research matters are also considered. Case studies have been incorporated to highlight the impact of involving patients and members of the public in all aspects of the research process. These include the lessons learnt by researchers and lay members of the team. The aspiration is to move towards more collaboration between members of the public and researchers; therefore, we discuss co-production of research or community-based participatory research (CBPR). We highlight the need for a better partnership between researchers and members of the public. The benefits of this are explored along with the consequences for all involved.

The runaway shop (a plant closure to avoid labour problems) has been seen as a feature of industrial change in the USA. Evidence of the runaway shop has also been noted in the UK. This paper analyses two data sets from the UK. The first, drawn from data relating primarily to the early 1980s, demonstrates that manpower difficulties can affect the closure of plants in multiplant manufacturing firms in particular local labour markets. A second data set, relating to the latter half of the 1980s, presents a contrasting result in that manpower problems had little effect on the closure of plants by British multiplant manufacturing firms. It is suggested these contrasting results may reflect the reduced power of organised labour in the more recent past.

This paper considers whether the prospective services provided by a football player on behalf of the club holding his registration can be recognised as an accounting asset. The first section of the paper considers the appropriateness of treating these prospective services as intangible assets within the terms of the UK Accounting Standards Board criteria for definition and recognition of assets. In the second section, four valuation methodologies are evaluated using case study data made available by a major Scottish club. Each of the methods evaluated is either currently used in accounting practice by some clubs, or is used in some form in the existing market place for players. The historical cost model involves capitalising players acquired by the club via the transfer market on the balance sheet at their cost of registration. The earnings multiplier model applies a multiplier to a player's earnings to produce a current valuation of that player. The third model involves capitalising players at directors' valuation, while the independent multiple player evaluation model involves obtaining valuations for players from various informed sources, knowledgeable on those particular players. The paper concludes that there are convincing arguments for the conceptualisation of the services provided by football players as accounting assets, and recommends an system of valuation in which players are valued at their realisable value by independent experts.

Trends in UK human resource management (HRM) are shaped by its cost‐driven and competitiveness‐enhancing nature. The drive for leaner organisations has led to increased use of labour flexibility, downsizing and outsourcing, whilst rewards have become more performance related and benchmarking is seen as a tool for HRM practitioners. Such trends have received strong government support. Since 1997, and the new Labour government, there have been signs of more protective values towards employees. However, it is the influence of EU membership that has become a greater source of initiatives aimed at employee welfare and involvement. This scene must be placed in context, with an ageing population and an uneven distribution of employment, to gain some understanding of the challenges facing HRM in the UK.

Through a case study, this paper reports on a research project to develop a risk integrated methodology for forecasting the cost of electricity in a National Health Service (NHS) acute care hospital building. The paper is formed of two strands. Strand one presents a rationale for selecting an appropriate time series forecasting method and strand two looks at the implementation of probabilistic modelling of the forecasts generated in strand one. The results of the research revealed that the Holt‐Winters multiplicative forecasting method produced the most reliable forecasts. The probabilistic modelling of the forecasts revealed that after a pair‐wise comparison between data collected at the hospital used as the case study and data collected from NHS acute care trusts nationwide, the forecasts were most likely to belong to the Weibull distribution. The results could then be used as inputs into a whole life cycle cost model or as a stand‐alone forecasting technique for predicting future electricity costs for use in the NHS Trust Financial Proforma returns.

Patient and public involvement (PPI) is increasingly central to the delivery of health services research. However, it has proved challenging to evaluate the impact of PPI on the implementation of research into clinical practice and health service delivery. The purpose of this paper is to develop and test a conceptual model explaining how PPI in the research process might impact on implementation.

A scoping review of knowledge translation and implementation science literature was performed to develop a conceptual model of the impact of PPI in research on implementation. A retrospective case study of a research project was used to illustrate the model.

The authors identified five domains in which PPI can impact on the implementation of research into practice. The review demonstrated that successful implementation depends on developing relational models of knowledge production, valuing experiential knowledge, engaging in collaborative practice, making use of knowledge brokers or tools for knowledge facilitation and embedding these factors into the implementation context. In the case study the authors were able to find examples that illustrated each of the five domains of the model.

The paper builds on existing endeavour to evaluate the impact of PPI in research, demonstrating that it is possible to model, conceptually, the processes whereby PPI in research might impact on practice and service delivery. By illustrating those processes through the exemplar case the authors also demonstrate the potential for the model to be “operationalised”, allowing the impacts, on practice, of PPI in research to be systematically and directly evidenced.

Purchased goodwill conforms to the current accounting definitions of an asset. However, as the descriptive framework contained within this paper will show, purchased goodwill is not an asset and, therefore, should not be shown on the balance sheet. This would not necessarily matter, from a marketing viewpoint, was it not for the linkage of brand asset recognition to purchased goodwill asset recognition. Currently, the recognition of a purchased goodwill asset tends to be a prerequisite for the recognition of a brand asset extracted from it. If it can be shown that purchased goodwill is not an asset, then the prerequisite disappears. The widespread recognition of brand assets is then unfettered by its association with purchased goodwill. Weakening the basis for the recognition of a purchased goodwill asset is an important first step in encouraging the accounting profession to devise new ways of dealing with the different kinds of intangible assets that are becoming paramount in the governance of companies.

The involvement of patients or members of the public within public health, health and social care and addictions services is growing in the UK and internationally but is less common in gambling support services. The purpose of this study was to explore Patient and Public Involvement (PPI) infrastructures and engagement channels used in health and care services and debate their transferability to the gambling support sector (including research, education and treatment).

A narrative review examined data from six English language electronic databases, NHS evidence and grey literature covering the period 2007–2019. We identified 130 relevant items from UK literature. A workshop was held in London, England, with people with lived experience of gambling harm to seek their views on and applicability of the review findings to gambling services.

Synthesis of literature and workshop data was undertaken. Main themes addressed “What works” in relation to: building infrastructures and organising involvement of people with lived experience; what people want to be involved in; widening participation and sustaining involvement and respecting people with lived experience.

Examination of the literature about involvement and engagement of patients, service users and the public in public health, health and social care and addiction services provides potentially useful examples of good practice which may be adopted by gambling services.

The involvement of people with lived experience of gambling harms in gambling support services is under-explored, with little published evidence of what constitutes good practice amongst self-organising groups/networks/grassroots organisations or rights-based/empowerment-based approaches.