■ Accountancy - budgeting with ease Edward McNairn of Spicer and Pegler moves on from ratio analysis to budgeting, detail ing the various aspects of planning and controlling expenditure. ■ What makes people work? : The author looks at management and incentives, identifying particular factors which affect a worker’s performance. ■ Solar energy in Nigeria : Israel Berkovitch summarised the research being carried out at Ahmadu Bello University into practical applications of solar energy. ■ Refrigeration and quick freezing plant : We continue our series on frozen food by looking in detail at plant and processes involved. ■ Focus on Brazil : Brazil as trading partner, Fuel from the fields, Increasing soil fertility in tropics, ■ Plus company focuses and product reviews ■ Water supply and treatment : Pump round up, Desalination plant, Small-scale technology ■ West African construction: Architectural review of Minneapolis, Systems building -part 3, Conexpo review, Hydraulic maintenance, Standardising units of measurement.