The Glasgow Necropolis is a Victorian cemetery on a hill above Glasgow Cathedral. The above photograph was taken from the top of the hill and includes a small selection of gravestones in the bottom left corner of the frame. Fifty thousand individuals have been buried in approximately 3500 tombs. The smoke is coming from a brewery - I am sure Bob will comment on which brewery it actually is.
The black and white processing has worked well here in my opinion and brings out the contrast of the soft smoke against the hard landscape in the background and hard gravestones in the foreground. It would have been nice to have more light from the sun (maybe a break in the clouds) which would have highlighted the smoke and given it definition against the clouds of the sky, but I can't ask for everything. Maybe one day I will find myself in Glasgow on a sunny day and have a chance to re-photograph this composition, but knowing my luck it will be a Sunday, or the brewery will be closed!