Environmental accounting is on an expansion path. With increasing social focus on the environment, accounting fills an expectation role, to measure environmental performance. The status of environmental awareness provides a dynamic for business reporting its environmental performance. Examining the integration of environmental policy with business policy is the focus of this research. The business firm's strategy includes responding to capital and operating costs of pollution control equipment. This is caused by increasing public concerns over environmental issues, and by a recent government‐led trend to incentive‐based regulation. This paper describes the environmental component of the business strategy, producing the required performance reports and recognizing the multiple skills required to measure, compile and analyze the requisite data. Special emphasis of the research is on generation of reports and their standards, for the range of business and regulatory purposes. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

Purpose -To provide a framework for an objective "scorecard" for performance of academic administrators. Design/methodology/approach -Literature reviews show that business organizations, as well as academic institutions, are fundamentally rethinking their strategies and operations because of changing environment and calls for more accountability to government and the public. The balanced scorecard is described as a novel approach to face these challenges. Findings -The balanced scorecard has been shown as an effective tool to evaluate an organization, and its performance. Performance is identified as the linkage between outcomes and the multiple factors affecting those strategic outcomes. Research limitation/implications -While the study provides a general framework for a balanced scorecard to academic institutions, it does not provide an exhaustive list of academic goals and associated measures for evaluation. Practical implications -A very useful guidance to academic administrators in their search for ways to improve institutional effectiveness and demonstrate accountability to government and the public. Originality/value -The study offers insights on how to translate the business basis of the balanced scorecard to the academic setting.

Mass transfer in packed columns has been investigated for a variety of column and packing sizes but at flow rates restricted to fully developed turbulent conditions. The present work was undertaken to investigate mass transfer at flow-rate conditions in the transition and laminar regions.A dual treatment of experimental data required a knowledge of the variation of concentration and velocity with radial position. A tracer-injection technique was employed which consisted in the introduction of a tracer gas into the center of a bulk gas stream and the measurement of the tracer-gas concentration at various radial positions downstream. The velocity distribution for the packed column was determined by means of a five-loop, circular, hot-wire anemometer. The test column was a vertical 4-in. pipe, packed with &in. spherical, ceramic catalyst-support pellets.Mass transfer diffusivity and Peclet number were determined from two solutions of the diff erential-diffusion equation applied in previous investigations. An analytical solution in terms of Bessel functions was used to calculate values of average diffusivity and Peclet number and a seminumerical solution in terms of homogeneous linear-difference equations to calculate values of point diffusivity and Peclet number.Variation of diffusivity and Peclet number with radial position is shown, average diffusivity and Peclet number being correlated with Reynolds number. The interaction of molecular and eddy mass transfer mechanisms with decreasing mass velocity is illustrated by defining a molecular and an eddy Peclet number and correlating with Reynolds number.Eddy difiusivity is correlated as a function of local flow conditions. *Tables 2, 3 and 4 are on file with the American Documentation Institute, Auxiliary Publicatione Photoduplication Service Library of Congress. Washington 25, D. C., and may be ordered a8 document No. 5871 on remission of $1.25 for microfilm or $1.25 for photoprints.

American universities, colleges and schools are uniformly moving toward modernisation and innovation in their academic programs. Nowhere is this more evident than in professional degree programs. The impetus behind the move is overall to produce quality graduates prepared for the changing environment and its demands of the 21st century. Another impetus is survival in the academic competition for students and revenue. A force that affects both impetuses is technology, both the technology of professional practice and the technology of educational delivery. This paper is in two parts. The first part provides a comparison of changes in four professional degree programs in U.S. institutions. Accounting and Engineering at the baccalaureate level, and Business and Law at the graduate level. The second describes early efforts in the application of "total quality management" to curriculum planning and implementation.

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