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To examine the possibilities for dry calibration or in situ calibration for flowmeters in the field.

Reviews history and current situation with regard to in situ/dry calibration of flowmeters. Its acceptability for modern flowmeters is considered. Various options are considered to achieve dry calibration or in situ calibration. The possibility of action at a distance via the internet, for example, naturally follows from these developments.

The paper concludes that this development is likely to be of importance to manufacturers. It will need to be addressed by certification authorities.

The concepts will reduce the cost of calibration and the discussion should be of value to research workers, industry and government.

Few regret the passing of an old year, with its darkening days and cold nights, its message fading as the voice weakens. A new year always looks more attractive with hopes of better things to come, but an occasional look back over one's shoulder, as it were, is seldom completely without profit, for experience can sometimes be more potent than hope. 1968 seemed to have more than its share of uncertainties, tragedies and disasters, in this country and in the world at large. An unsure economic state, to say nothing of monetary confusion, was reflected in every field of industry and public administration, but in the field of food quality and purity control, steady progress towards a comprehensive system of food standards, of hygiene and of food additive control was maintained. In fact, the year may be seen as not an entirely unfruitful one, with one or two events which may well prove to be landmarks.

This paper examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices, namely: securities sales and trading; electronic commerce; and the rapid growth of Internet companies. The first section of the paper discusses securities fraud on the Internet. Activities that violate US securities laws are being conducted through the Internet, and the US Securities and Exchange Commission has been taking steps to suppress these activities. The second section of the paper discusses fraud in electronic commerce. The rapid growth of electronic commerce, and the corresponding desire on the part of consumers to feel secure when engaging in electronic commerce, has prompted various organizations to develop mechanisms to reduce concerns about fraudulent misuse of information. It is questionable, however, whether these mechanisms can actually reduce fraud in electronic commerce. The third section of the paper discusses the potential for fraud arising from the rapid growth of Internet companies, often with little economic substance and lacking traditional management and internal controls. The paper examines the three areas of potential Internet fraud mentioned above and suggest ways in which these abuses may be combated.

The purpose of this paper is to contribute to the literature on the many dimensions of the principal's positionality by using a unique research approach to link the experiences of the policy implementing principal to embodiment.

The researchers employed a form of critical policy analysis that utilized photovoice to examine the experience of two principals in South Carolina, USA.

The findings suggest that these two principals do feel, beyond a cognitive emotional level, the experiences of being the policy implementing principal, where the multiple physically imprinted identities typified one principal's experiences and the highly entropic world of her high school causes another principal to physically and metaphorically integrate situations into her physiology.

In this paper, the authors are able to expand discussions of the principals’ engagement with policy by using a unique theoretical and methodological approach.

Despite the impressive record of advancing toward higher education, women are substantially underrepresented in science, technology, engineering, and math (STEM) fields compared to men. Less is known about the factors that explain gendered patterns of participation in STEM in countries with dissimilar national characteristics and educational systems. To fill this gap in the literature, this study first examines the historical trends of female representation in STEM fields cross-nationally. Then, this paper explores the relationship between women’s and men’s enrollments in STEM with various structural, national characteristics. Recognizing that the relationship may vary by subfields of STEM, the study further investigates the association separately for natural science and for engineering. Using time- and entity-fixed effects panel regression models pooled between 1970 and 2010, the study’s analyses built on earlier studies on gender segregation across fields of study and gender inequality in higher education. The findings suggest that the common assumption of tight, positive linkage between societal development and participation in STEM holds for only men at an aggregate level under the period covered. The authors find a negative association between national economic development and women’s participation in STEM, especially for engineering. On the other hand, they find positive associations between men’s enrollment in STEM as well as women’s enrollment in other fields of study with women’s participation in STEM. Taken together, the results suggest the significance of the diffusion of an inclusive logic in higher educational institutions.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

Analysis of Information Options offers new tools for evaluating investments in research, mineral exploration, logistics, energy transmission, and other information operations. With Information Options, the underlying assets are information assets and the rules governing exercise are based on the realities of the information realm (infosphere). Information Options can be modeled as options to “purchase” information assets by paying the cost of the information operations involved. Information Options arise at several stages of value creation. The initial stage involves observation of physical phenomena with accompanying data capture. The next refinement is to organize the data into structured databases. Then bits of information are selected from storage and synthesized into an information product (such as a management report). Next, the information product is presented to the user via an efficient interface that does not require the user to be a field expert. Information Options are similar in concept to real options but substantially different in their details, since real options have physical objects as the underlying assets and the rules governing exercise are based on the realities of the physical world. Also, while exercising a financial option typically kills the option, Information Options may include multiple exercises. Information Options may involve high volatility or jump processes as well, further enhancing their value. This chapter extends several important real option applications into the information realm, including jump process models and models for valuing options to synthesize any of n information items into any of m output assets.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.