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Discrete element methods are numerical procedures for simulating the complete behaviour of systems of discrete, interacting bodies. Three important aspects of discrete element programs are examined: (1) the representation of contacts; (2) the representation of solid material; and (3) the scheme used to detect and revise the set of contacts. A proposal is made to define what constitutes a discrete element program, and four classes of such programs are described: the distinct element method, modal methods, discontinuous deformation analysis and the momentum‐exchange method. Several applications and examples are presented, and a list is given of suggestions for future developments.

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

This chapter studies the negative signals associated with nonpromotion. I first show theoretically that, when workers' productivity rises little with additional years on the same job level, the negative signal associated with nonpromotion leads to wage decreases. On the other hand, when additional job-level tenure leads to a sizable increase in productivity, workers' wages increase. I then test my model's predictions using the personnel records from a large US firm from 1970–1988. I find a clear hump-shaped wage-job-tenure profile for workers who stay at the same job level, which supports my model's prediction.

This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.

Food‐borne infections due to campylobacter, shigella, salmonella and E. coli 0157 have shown a real increase three to four fold. Argues that between the mid‐1980s and 1992 the reasons are multifactorial and include unsafe farming methods, possibly a deterioration in water quality, problems associated with moist food processing and changes in social habitats.

The purpose of this chapter is to illustrate the identification problem involved in estimating the impact of military service on labor-market outcomes and to review the modern literature in economics which aim to estimate this effect. Drawing from the literature on microeconometric treatment evaluation, the existence of a selection bias is demonstrated and a discussion of empirical strategies to overcome this is presented. Studies on the effect of military service in the United States, Germany, the Netherlands, Portugal, and the United Kingdom are discussed. The main results of each reviewed article are presented. There is substantial heterogeneity in the estimated impacts of military service on labor-market outcomes. The results may not be generalizable to the general population due to the econometric methods employed. Moreover, the literature review is concentrated on the contribution of economists to this issue and neglects to discuss research conducted by other social scientists. The studies are varied and located in different journals. This review serves to summarize the results in one article. Furthermore, the technical discussion on methods will be useful for those who wish to pursue the topic further. This chapter provides practical advice on how to credibly estimate treatment effects based on nonexperimental data. It also facilitates future reviews of the topic by collecting the available evidence.