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The past few years have witnessed a substantial growth in development and use of computerized financial planning models. Success stories involving the use of planning models abound but so, alas, do failures. Having had our share of each in the past several years, we thought it might be useful to pass along some lessons learned.

June 16,1972 Industrial relations — National Industrial Relations Court — Contempt — Committal for — Whether breach of court's order to be proved with same strictness as in High Court — Whether court may proceed against contemnor on own initiative — Official Solicitor — Powers and duties on behalf of alleged contemnor — Industrial Relations Act, 1971 (c. 72), Sch. 3, para. 27 (1) (a).

If it is a fraud to dye an unripe orange to make it look ripe, why should it be permissible to dye winter butter to make it look like summer butter?”, he says. Or one might add, to dye a biscuit brown to imply the presence of chocolate or to colour a cake yellow to simulate the addition of eggs? Our third heading is, What? What colouring matters should be allowed, and upon what conditions? Great Britain is the only leading country which has not a legal schedule of permitted colours. In this country any colouring agent may be added to food, except compounds of antimony, arsenic, cadmium, chromium, copper, mercury, lead and zinc. Gamboge, picric acid, victoria yellow, manchester yellow, aurantia and aurine are also prohibited. The addition, however, of any other colouring agent which is injurious to health would be an offence under the Food and Drugs Act. Other countries, including the United States of America, France, Canada, Australia, New Zealand, Italy, Spain, Sweden and Denmark have drawn up lists of permissible colours. And so the question arises—is it preferable to draw up a list of permissible colours or one of prohibited colours? It is obvious that if only certain colours are prohibited the remainder may be legally employed so long as they are not injurious to health. Thus a colouring agent may be used for a considerable time before it is proved to be injurious, whereas, if only‐certain colouring agents which have been previously proved to be non‐injurious were permitted, this risk of possible danger to health would be avoided. There is no doubt that in many cases proof of injury to the health of the human being is difficult to obtain. Much of the work that has been carried out to establish whether a particular dye is harmless or not has involved the use of dogs as test subjects. This does not appear to be a very satisfactory method of testing, for obviously dogs may react very differently from human beings towards chemicals. A dog's digestive powers are stronger than those of humans. No one would think of suggesting that bones are suitable food for humans just because dogs love them! Matta found that the capacity to depress the human digestion is possessed not only by poisonous dyes but also by dyes which he had proved to be non‐poisonous to animals. In bacteriology the addition of very small amounts of certain dyes to the culture medium will retard the growth of particular organisms and therefore it would seem possible that some dyes might adversely affect the action of enzymes in the body. So it would seem of importance that, if possible, all colouring matters, before being permitted to be used in food, should be proved by a competent authority to be harmless to human beings. If the effects of colouring matters upon the human digestive processes cannot be easily carried out in the body then it might be possible to perform such tests in vitro, using artificial gastric juice. It may be argued that the proportion of colouring matter added to food, ranging from about 1 part in 2,000 to about 1 part in 300,000, is so small that any particular colouring agent would need to be a deadly poison before any appreciable injurious effect upon health would occur. This argument does not, however, take into account the possible injurious effects which may be caused by the frequent ingestion of colouring matters which may have but mild toxic properties. It is known, for instance, that many synthetic colours have marked antiseptic properties even in highly diluted solutions, and therefore they may adversely affect the digestive processes. In any case, surely it would be wiser to eliminate all risks by requiring that official physiological tests should be carried out upon colouring matters before they are permitted to be used in food. One has to safeguard not only the healthy person but also the very young, the old and those who are of a delicate constitution. A harmless colour has been defined in Canada as one “which will not retard digestion nor have special physiological effects when consumed in quantities corresponding to 2 grains per day per adult.” The Departmental Committee in its report on “The use of preservatives and colouring matters in food,” published in 1924, stated that “It appears to us that definite evidence from direct experiments should be obtained as to the harmlessness of a dye before its use should be permitted in food. We have therefore come to the conclusion that a list of permitted colours should be prepared and that no colours other than those in such a list should be allowed to be used in the preparation of food. The list should, in our opinion, be prepared by the Minister of Health and issued by him, provision being made for the consideration of claims advanced by traders for the recognition and approval of additional colours on satisfactory evidence of harmlessness. We do not think that action such as this should seriously embarrass manufacturing interests, or is a course on which it is unreasonable, in view of the importance of the subject, to insist.” Yet, in spite of these recommendations of the Committee, no list of permitted colours was passed into law, and one wonders why. One argument against the drawing up of a list of prohibited colours is that even if a non‐prohibited colour is proved to the satisfaction of a given Court to be injurious to health that decision is not binding on other Courts and so there may be a lack of uniformity. A certain colour may be permitted in one town and prohibited in the next, which fact might add to the difficulties of the large scale manufacturer whose products are sold over a wide area. The leading manufacturers of dyes for use in food no doubt exercise great care in their preparation and such products are normally free from objectionable impurities, but it is possible that other dyestuff manufacturers are not so particular concerning the purity of their products. For instance, about 1938 a firm was fined for selling “Damson Blue” containing 540 parts of lead per million. Therefore it would seem necessary that some official control over the dyes that are sold for use in food should be introduced. The manufacture of some dyes involves complicated processes, and it is stated that in the production of one particular colour over 100 different chemicals are used and thirty different reactions, occupying several weeks, must be carried out before the finished colour is produced.

Monsanto Moves. SIR WILLIAM GARRETT has relinquished his executive responsibilities with Monsanto Chemicals Ltd., but will continue as a member of the board. Since 1957 Sir William had held the position of personnel director of Monsanto, duties which will now be assumed by N. F. PATTERSON, director in charge of engineering and purchasing. Sir William is chairman of the A.B.C.M. and director of Metal Industries Ltd.

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and philosophical commitments of received-view hypothetico-deductivism but actually remained methodologically incoherent. The purpose of this paper is to argue, to the contrary, that classical accounting thought possesses a coherent constitutional structure that qualifies as a methodology and unifies it as a body of argument.

The paper draws on Cartwright’s metaphysical nomological pluralism, which holds that we should attend to the actual practices of successful inquiry and the methodologies and metaphysical presuppositions that support it.

The paper argues that accounting does achieve disciplinary success and that classical accounting thought, using the methodology of defeasible postulationism, provides the theoretical infrastructure that supports that success. The accounting domain is a world of “dappled realism”, in which theories are useful in the construction of reporting schemes and inform our understanding of the nature of the domain.

Applying metaphysical nomological pluralism rescues classical accounting thought from the charge of methodological incoherence and metaphysical naivety.

The paper justifies a place for classical accounting theorising in the endeavours of modern accounting scholarship and moves the analysis of classical accounting thought within a philosophy of science framework towards an approach with a contemporary resonance.

Cross-border M&A has become one of the leading approaches for firms to gain access to global markets. Yet there has been little progress in the research literature exploring the role that culture may play in the success of these ventures. Poor culture-fit has often been cited as one reason why M&A has not produced the outcomes organizations hoped for (Cartwright & Schoenberg, 2006). Cross-border M&A has the added challenges of having to deal with both national and organizational culture differences. In this chapter we review the literature on cultural integration in cross-border M&A and provide a framework designed to help manage the integration process throughout the M&A lifecycle. This framework presents culture assessment and integration as a crucial component to reducing poor culture-fit as a barrier to M&A success.

This paper aims to present a visually documented brand history of Winchester Repeating Arms through a cultural analysis of iconic Western images featuring its lever action rifles.

The study applies visual culture perspectives and methods to the research and writing of brand history. Iconic Western images featuring Winchester rifles have been selected, examined, and used as points of departure for gathering and interpreting additional data about the brand. The primary sources consist chiefly of photographs from the nineteenth century and films and television shows from the twentieth century. Most visual source materials were obtained from the US Library of Congress, the Smithsonian Institution, the Buffalo Bill Center of the West and the Internet Movie Firearms Database. These have been augmented by written sources.

Within a few years of the launch of the Winchester brand in 1866, visual images outside company control associated its repeating rifles with the settlement of the American West and with the colorful people involved. Some of these images were reproduced in books and others sold to consumers in the form of cartes de visite, cabinet cards and stereographs made from albumen prints. Starting in the 1880s, the live Wild West shows of William F. Cody and his stars entertained audiences with a heroic narrative of the period that included numerous Winchesters. During the twentieth century and into the present, Winchesters have been featured in motion pictures and television series with Western themes.

Historical research is an ongoing process. The discovery of new primary data, both written and visual, may lead to a revised interpretation of the selected images.

Based largely on images as primary data sources, this study approaches brand history from the perspective of visual culture theory and data. The research shows how brands acquire meaning not just from the companies that own them but also from consumers, the media and other producers of popular culture.

As the result of the increased postal rates and costs of production caused by the war, the Subscription Rates and Sales Prices of the BRITISH FOOD JOURNAL have been raised as understated:—