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The total or integrated approach to physical distribution places an emphasis upon integrating those activities which are involved either directly or indirectly with the provision of customer service. As such, it contrasts with the traditional approach to physical distribution which emphasises the separate individual activities and the cost minimisation of such individual activities, while ignoring the interaction between the activities and their impact on revenue. While the total distribution concept has seemingly gained wide acceptance, Ray, Gattorna and Allen claim that the reason why it is rarely implemented is “lack of adequate cost data”. This view is shared by Shirley who states “particularly needed are new ways of thinking about distribution costs; to consider their interdependence and contribution to profit”. This monograph attempts to respond to this need by providing a consideration of the Mission Approach to Physical Distribution, and how physical distribution accounting systems may utilise this approach to provide information not only on the costs but also on the revenue aspects of providing varying levels of customer service.

MANY and sundry are the worries which fall to the lot of the librarian, and the matter of book‐repair is not the least among them. The very limited book‐fund at the disposal of most public library authorities makes it imperative on the part of the librarian to keep the books in his charge in circulation as long as possible, and to do this at a comparatively small cost, in spite of poor paper, poor binding, careless repairing, and unqualified assistants. This presents a problem which to some extent can be solved by the establishment of a small bindery or repairing department, under the control of an assistant who understands the technique of bookbinding.

Distribution costs have a significant impact on product prices as they can represent as much as 60 per cent of the cost of consumer goods. A paucity of research and scholarly writing regarding distribution costs may contribute to a less than vigorous control of these costs which in turn could be aggravating the recent inflation of product prices. The purpose of this paper is to analyse the current state of distribution cost analysis and to suggest changes in present methods.

The modular data base approach has been developed as an accounting device since 1972, when the American Accounting Association published the findings of the committee which it had set up “to prepare a report setting forth appropriate cost and revenue concepts and reporting techniques for planning, control and decision making in marketing, including physical distribution systems which may encompass the totality of production and marketing”. In that year two of the authors of the report, Mossman and Fischer, presented their initial findings to the James R. Riley Symposium on Business Logistics. Since then Mossman, Crissy and Fischer have further developed the concept, while Constantine and Lusch and Lambert and Armitage have concentrated on the implementation of the system, the latter being currently at the mid point of a five year research project whose objective is the operationalisation of the concept.

The modular data base approach has been developed as an accounting device since 1972, when the American Accounting Association published the findings of the committee which it had set up “to prepare a report setting forth appropriate cost and revenue concepts and reporting techniques for planning, control and decision making in marketing, including physical distribution systems which may encompass the totality of production and marketing”. In that year two of the authors of the report, Mossman and Fischer, presented their initial findings to the James R. Riley Symposium on Business Logistics. Since then Mossman, Crissy and Fischer have further developed the concept, while Constantine and Lusch and Lambert and Armitage have concentrated on the implementation of the system, the latter being currently at the midpoint of a five year research project whose objective is the operationalisation of the concept.

There has been no lack of criticism in the literature of accounting and logistics over the attention given, or not given, to distribution costs. Dobson stated flatly: “Distribution is neglected by cost accountants”. Only slightly less deprecating were Lambert and Armitage, who concluded that, for years, “control over distribution costs has been at best haphazard and, at worst, nonexistent”.

Although the pathogenesis of stroke is not yet completely elucidated, factors such as oxidative stress and inflammation have been shown to play an important role in this regard. The purpose of this paper is to investigate the effects of whey protein plus lipoic acid on the inflammatory and oxidative stress markers and the prognosis in acute ischemic stroke (AIS) patients.

A double-blind, randomized controlled clinical trial was conducted among 42 patients with the first episode of AIS at the Imam Reza Hospital of the Tabriz University of Medical Sciences. The blind research staff randomly assigned patients to two groups of receiving usual hospital gavage (control group) and 1,200 mg of lipoic acid plus 20 g of whey protein in addition to usual hospital gavage (intervention group) for midday meal. Levels of albumin, Interleukin-6 (IL-6), tumor necrosis factor (TNF-α), high-sensitivity C-reactive protein (hs-CRP) and clinical outcomes including severity of neurologic damage according to National Institutes of Health Stroke Scale (NIHSS) and functional state based on modified Rankin Scale (mRS) were evaluated initially and three weeks later.

There were no significant differences in demographic and baseline characteristics between the two groups (p > 0.05). After three weeks, hs-CRP (p <* 0.01), IL-6 (p = 0.02) and TNF-α (p = 0.01) levels significantly reduced in the intervention group, but no significant changes were observed in cases of albumin, malondialdehyde (MDA) and total antioxidant capacity (TAC) in this group (p > 0.05). Instead, only IL-6 decreased significantly in the control group (p <* 0.01). In addition, comparing changes of assessed variables between two groups showed no significant improvement in the whey protein plus lipoic acid supplementation group vs the control group (p > 0.05). While there was significant betterment in clinical prognosis parameters within groups, no significant changes were found between groups.

The investigation implied that whey protein plus lipoic acid supplementation has no significant effects on inflammatory and oxidative stress markers compared to the control group of AIS patients. More studies in this field are needed to approve the result.

In October, 1902, the Secretary of the Mineral Water Bottle Exchange and Trade Protection Society addressed a letter to the Clerk of the London County Council stating that aerated and mineral waters are, in many instances, manufactured under insanitary conditions, and suggesting that the Council should take action in the matter. The Public Health Committee of the Council thereupon directed that a number of premises where aerated waters are manufactured should be inspected, and, in February, 1903, Dr. Shirley Murphy, the Medical Officer to the Council, presented a report drawn up by Dr. Hamer, the Assistant Medical Officer, by whom the inspections ordered were carried out. Dr. Hamer came to the conclusion that it was most desirable in the interests of the consumer that the manufacture of aerated waters in London should be regulated and controlled. The quantity of aerated water sold in London is very large, and Dr. Hamer's inspection of numerous premises showed that there are many possible sources of dangerous contamination of the water used during the process of the manufacture. We are in a position to state that Dr. Hamer was thoroughly justified in drawing the conclusions which appear in his report. The enormous growth in popularity during recent years of aerated and mineral waters, while unquestionably fraught with a most important influence for good, has brought a number of firms into existence who manufacture more or less inferior and, in some instances, positively injurious and dangerous waters, and who place their products on the market at “cutting” prices, with the result that the honest and careful manufacturer on the one hand, and the public on the other, are made to suffer. Unfair “competition” of the kind referred to exists, of course, in every trade, and only by the authoritative approval of the good and, by implication, the authoritative condemnation of the bad, can such “competition” be effectively checked. But where the health of the consumer is directly threatened or affected, as it particularly is by the supply of inferior or actually injurious aerated waters, the necessity for adequate regulation and control is immediately obvious. The matter cannot be dealt with under the Sale of Food and Drugs Acts. It is not one involving analysis only but, so far as analysis is concerned, the provisions of the Acts make it impossible to carry out the analytical investigations that would be required. In addition to the official registration of all manufacturers of mineral and aerated waters, a combination of inspection and analysis by an authoritative bedy of some kind, or by a recognised individual authority, is necessary to supply a sufficient guarantee to the public and efficient protection to the manufacturer and vendor of pure and high‐class waters.

ONE or two questions raised by the writer of “Letters on our Affairs” this month are of some urgency. The first, the physical condition of books, is one that is long over‐due for full discussion with a view to complete revision of our method. The increased book fund of post‐war years, and the unexpected success of the twopenny library, have brought us to the point when we should concentrate upon beautiful and clean editions of good books, and encourage the public to use them. “Euripides” is quite right in his contention that there is too much dependence upon the outcasts of the circulating library for replenishing the stocks of public lending libraries. We say this gravely and advisedly. Many librarians depend almost entirely upon the off‐scourings of commercial libraries for their fiction. The result, of course, is contempt of that stock from all readers who are not without knowledge of books. It is the business of the public library now to scrap all books that are stained, unpleasant to the sight, in bad print, and otherwise unattractive. Of old, it was necessary for us to work hard, and by careful conservation of sometimes quite dirty books, in order to get enough books to serve our readers. To‐day this is no longer the case, except in quite backward areas. The average well‐supported public library—and there are many now in that category—should aim at a reduction of stock to proportions which are really useful, which are good and which are ultimately attractive if not beautiful. The time has arrived when a dirty book, or a poorly printed book, or a book which has no artistic appeal, should be regarded as a reproach to the library preserving it.

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.