Paul F. Caron and Stanley J. Haddock
Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings…
Abstract
Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in auditee dissatisfaction. Improvements are recommended in the audit process and approach to resolving the problems.
The liability of a master for the acts of his servant or agent is a well‐established principle of many branches of English Law. It is in fact as old as the Common Law itself and…
Abstract
The liability of a master for the acts of his servant or agent is a well‐established principle of many branches of English Law. It is in fact as old as the Common Law itself and is considered to have originated in the responsibility of a master for hired menials who had no legal capacity and were part of the household for which the master had to answer in every way. In the law of tort, especially the tort of negligence, it is still firmly entrenched and the rule is that a master is liable for any tort which the servant commits in the course of his employment (Winfield). The servant is also liable and a servant, for the purpose of vicarious liability, is one whose work is under the control of another and “in the course of employment” includes any act committed as an incident to something the servant is employed to do. Apart from statutory modifications, the rule has been perceptibly changing in its applications through the years, even in both directions. Originally, hospital authorities held no responsibility for acts committed by their medical staff; the responsibility was entirely the doctor's, a legal relationship, however, which was always regarded as something of an anachronism as between employer and employed. Perhaps this conception was an error stemming from an early High Court decision, but gradually the position has changed, quite apart from the National Health Service Act, 1946, towards the hospital authority's responsibility to the injured patient just as much as that borne by the officer whose failure caused the injury.
In the last number certain general statements were made concerning the history, nature and production of lager beer as distinguished from the top fermentation ale which is the…
Abstract
In the last number certain general statements were made concerning the history, nature and production of lager beer as distinguished from the top fermentation ale which is the chief brew of this country. It may be useful to refer to the trade in Germany and some other countries. In Germany the export of beer is, as might be anticipated, considerable. The German export figures refer to (i) beer which has been exported in vessels of 15 litre capacity and over and (ii) beer exported in vessels of a smaller capacity. In the latter category we may include bottled beer though it is not specifically referred to as such. It is also safe to assume that all the beer exported is of lager type. There has been a steady decline in exports of both kinds of beer (i) and (ii). Thus in 1931 the exports of the first kind of beer which is obviously barrelled beer amounted to 189 thousand hectolitres in round figures or over four million gallons. The corresponding figures for 1932 and 1933 being three million and two‐and‐a‐half million gallons. The market for this beer is almost entirely the European market—Belgium, Holland and Switzerland are the chief buyers followed by France and Great Britain. Belgium, Holland and Switzerland take between them from 55 to 60 per cent. of this beer at the present time. The markets of Egypt, Palestine and Tunis about three per cent., British India and the Dutch East Indies a still smaller proportion. The beer that is exported in containers having a smaller capacity than 15 litres shows a heavy and continuous fall from about 8½ million gallons in 1930 to about 2½ million gallons in 1932. With regard to the chief markets for this kind of beer the African and Asiatic markets are by far the most important. The former include the Belgian Congo, British West Africa and Egypt in order of importance. They still retain their relative importance, but the falling off has been very great during the last three or four years. Thus in 1931 the imports into Egypt were about 315 thousand gallons. In 1932, 132 thousand, in 1933, 52 thousand. The corresponding figures for the Belgian Congo are in round figures 790 thousand, 423 thousand and 332 thousand. For British West Africa 649 thousand, 292 thousand and 190 thousand. The figures for these three markets form about 25 per cent. of the total exports. Nor are the figures for the Asiatic markets more encouraging. We need only consider the figures for the two chief markets, the Dutch East Indies and British India. The exports to the Dutch possessions in 1931 amounted to 1,540 thousand gallons, in 1932 they were 799 thousand, and in 1933, 439 thousand gallons. The corresponding figures for British India were 656 thousand, 486 thousand, and 357 thousand gallons. During these three years the Dutch East Indies and British India have between them absorbed 35 per cent. of the total exports.—It may also be remarked that the declared value of the beer exported in 15 litres vessels and those of more than 15 litres capacity appears to be somewhat less than half that of the beer exported in the smaller containers. This might have been expected, but the decline in the exports of the more costly item, which is much greater in proportion than is the case with the cheaper kind, makes the matter more serious for the German export trade. The chief reasons for this would seem to be the adverse rate of exchange and in the Far Eastern markets the competition of Japan. Much of the beer intended for the markets in tropical or semi‐tropical lands is specially brewed for the purpose. This naturally adds to the prime cost and we understand that some at least of the great German brewing firms have actually been working at a loss in their efforts to retain the Eastern markets that up to recent times have taken a large proportion of the German bottled “lager” exports. It may be of significance in this connection that the imports of this kind of beer into Japan would seem to have ceased. The trade in cask “lager,” a cheaper beer—inasmuch as it does not require the special preparation demanded by the other—sent for the most part to nearby markets has not suffered so severely. The brewing of lager beer would seem to have been started in Japan in about the year 1870 by an American named Copeland. The industry once started made fairly rapid progress and at the present time the value of the output is about 8 million pounds sterling. The average for the years 1927 to 1930 inclusive being about 8½ million pounds. This is only about one‐fifth of the value of all alcoholic liquors manufactured in Japan. The chief liquor is sake and this accounts for 70 per cent. of the total, the third item being distilled spirits. A considerable proportion of the beer, about 48 per cent., is exported from “Japan proper” to the Far Eastern markets, namely China, Kwantung, Hong Kong, Siam, the Straits Settlements and the Dutch Indies. Of these markets Kwantung and China in the order named are the most important, Kwantung taking 820 thousand gallons in 1932, and China about 670 thousand gallons. Hong Kong takes about 64 thousand gallons. The market is extending. During the war a favourable opportunity occurred to send this beer to British India. The amount sent to British India declined after the war, but a market for Japanese lager would appear to have been established and to be steadily increasing in importance. In 1932 rather over 400 thousand gallons were sent to British India. It is hardly to be expected that Japanese enterprise has ended with the establishing of Indian and Far Eastern markets for their beer. As everyone knows they are very able salesmen. Their methods of manufacture are efficient; and they have an admirable and subsidised merchant marine. We have not the least wish to be in any way “alarmists,” but we desire to point out both to British, German and Dutch brewers the serious import of the figures we have quoted. Germany, the original centre of the lager beer industry, Holland, which has, with Germany, gained a reputation second to none for the excellence of their “lager,” our own brewers of “lager” in this country are all equally menaced by the rapid growth of the industry in Japan and its steady and persistent entry into markets which have long been exclusively and satisfactorily served by the brewers of these three countries. How this threat of the possible decline of the old established markets in Asia and in Africa is to be met is, in detail at least, a matter for the English and European firms, who are affected, to decide. We should however, like to point out that while it may be that no one with a knowledge of the facts of the case would question the excellence of the English and European lager beers the “man in the street”—that is to say the ordinary consumer—has no authentic knowledge to rely upon, and he is the ultimate court of appeal. Price counts with him a great deal and he accepts what he is told as to quality. If he finds that a lager beer is not up to his expectations the fact will damage the whole trade “from China to Peru.” If on the other hand he is supplied with unquestionable and authoritative evidence that the lager beer he drinks is all that it should be and claims to be then the case is put on an altogether different footing. The present would seem to be a not altogether unfavourable time to endeavour to develop the English and European trade by methods of sound scientific salesmanship which must necessarily embrace something stronger, as evidence of quality, than the mere asseverations of the producer. The return of the world to more normal economic conditions can only be a matter of time and in spite of the somewhat gloomy trade prospects at present prevailing the beginning of better times should see producers ready and prepared to take full advantage of them.
Employees as citizens and companies as part of our society have to deal with the implications of grand challenges such as the global climate change or the COVID-19 pandemic in…
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Employees as citizens and companies as part of our society have to deal with the implications of grand challenges such as the global climate change or the COVID-19 pandemic in this turbulent twenty-first century. Internal versus external Corporate Social Responsibility (CSR) acquires an integrative element of sustainable business strategies. Human Resource Management (HRM) contributes by defining modern internal Workplace CSR concepts for supporting sustainable business strategies. The focus of the sustainable HRM strategy is the employees as the key asset of companies, applying especially to those who are particularly talented as future leadership successors and CSR ambassadors. On the basis of the current Green HRM and Workplace CSR review, theoretical and practical implications are concluded to foster Workplace CSR strategy as part of a modern working culture and an integrative HRM frame. The COVID-19 pandemic as an accelerator of Green and social transformation is also discussed in the context of this sustainable HRM framework.
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Food has always been an attractive field for the eccentric, the holder of extraordinary views on dietetics and nutrition, the “ back‐to‐nature ” types, whose ideas of what happens…
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Food has always been an attractive field for the eccentric, the holder of extraordinary views on dietetics and nutrition, the “ back‐to‐nature ” types, whose ideas of what happens to food after it has passed the mouth must be even more fantastic than their knowledge of food values generally. These fanatics invade other spheres, of course. There is the “ fresh air fiend,” who cannot distinguish between fresh air and piercing draughts, with the result that he (or she) scalps everyone unfortunate enough to be travelling in the same railway carriage, but there seems nothing to touch the food faddist. His views attract an inordinate amount of publicity. Sometimes these are based entirely on misconceptions, but more often have orthodox premises, but have become confused and distorted in the person's own process of reasoning.
The brief announcement that the Government had accepted that there should be regulations on open date marking of food, to come into effect in 1975, will come as no surprise. It is…
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The brief announcement that the Government had accepted that there should be regulations on open date marking of food, to come into effect in 1975, will come as no surprise. It is a timely reminder of what public pressure can achieve these days; how sustained advocacy and publicity by interested sectors of society—magistrates, local authorities, public health workers, consumer groups—can secure legislative changes which, in this case, run counter to trade opinions and the recommendation originally made by the Food Standards Committee that such a proposal was not practical and the existing law was an adequate protection. This was stated in the FSC Report on Food Labelling of 1964, although there was no indication of the evidence reviewed or that the subject had been considered very deeply; it was, after all, only a small fraction of the problem of food labelling control. It was also stated in this Report that in certain cases, date‐stamping of food could give to purchasers a false sense of security, “not justified by the conditions under which the food has been kept since manufacture”.
As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the…
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As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the national food supply, and so long as the methods adopted are fair and above‐board this journal will continue to support such efforts by whomsoever they may be made. Fair and proper methods, however, are not always adopted, and a circular has recently been forwarded to us which affords an illustration of the fact.
That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently…
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That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently obvious without the institution of a series of elaborate and highly “scientific” experiments to attempt to prove it. But, to the mind of the bacteriological medicine‐man, it is by microbic culture alone that anything that is dirty can be scientifically proved to be so. Not long ago, it having been observed that the itinerant vendor of ice‐creams was in the habit of rinsing his glasses, and, some say, of washing himself—although this is doubtful—in a pail of water attached to his barrow, samples of the liquor contained by such pails were duly obtained, and were solemnly submitted to a well‐known bacteriologist for bacteriological examination. After the interval necessary for the carrying out of the bacterial rites required, the eminent expert's report was published, and it may be admitted that after a cautious study of the same the conclusion seems justifiable that the pail waters were dirty, although it may well be doubted that an allegation to this effect, based on the report, would have stood the test of cross‐examination. It is true that our old and valued friend the Bacillus coli communis was reported as present, but his reputation as an awful example and as a producer of evil has been so much damaged that no one but a dangerous bacteriologist would think of hanging a dog—or even an ice‐cream vendor—on the evidence afforded by his presence. A further illustration of bacteriological trop de zèle is afforded by the recent prosecutions of some vendors of ice‐cream, whose commodities were reported to contain “millions of microbes,” including, of course, the in‐evitable and ubiquitous Bacillus coli very “communis.” To institute a prosecution under the Sale of Food and Drugs Act upon the evidence yielded by a bacteriological examination of ice‐cream is a proceeding which is foredoomed, and rightly foredoomed, to failure. The only conceivable ground upon which such a prosecution could be undertaken is the allegation that the “millions of microbes ” make the ice‐cream injurious to health. Inas‐much as not one of these millions can be proved beyond the possibility of doubt to be injurious, in the present state of knowledge; and as millions of microbes exist in everything everywhere, the breakdown of such a case must be a foregone conclusion. Moreover, a glance at the Act will show that, under existing circumstances at any rate, samples cannot be submitted to public analysts for bacteriological examination—with which, in fact, the Act has nothing to do—even if such examinations yielded results upon which it would be possible to found action. In order to prevent the sale of foul and unwholesome or actual disease‐creating ice‐cream, the proper course is to control the premises where such articles are prepared; while, at the same time, the sale of such materials should also be checked by the methods employed under the Public Health Act in dealing with decomposed and polluted articles of food. In this, no doubt, the aid of the public analyst may sometimes be sought as one of the scientific advisers of the authority taking action, but not officially in his capacity as public analyst under the Adulteration Act. And in those cases in which such advice is sought it may be hoped that it will be based, as indeed it can be based, upon something more practical, tangible and certain than the nebulous results of a bacteriological test.
I think that the rationing of food will affect the general question of food supervision, but it is very difficult to foresee its effect with any degree of certainty. We must be…
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I think that the rationing of food will affect the general question of food supervision, but it is very difficult to foresee its effect with any degree of certainty. We must be prepared for changes in our prewar procedure. Our standard of living will be reduced and here the financial aspect enters into the question. In many cases, even in normal times, the poorer classes did not buy much bacon, excepting shank ends and the cheaper cuts, and consumed very little meat and butter, simply because they could not afford them, and it may easily happen that the effects, in view of rising prices and of this economic factor, may be reflected in the case of rationed perishable foods. This will probably lead to conditions such as I referred to in my earlier remarks, viz., deterioration of stocks in the retail shops and stores, owing to the poor keeping qualities of certain of the rationed foods. Already Inspectors have been called in by the Food Executive Officer to decide whether bacon in shops which has proved surplus to requirements owing to its not having been taken up by the registered customers, is fit for release or sale otherwise than by way of ration coupons.