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1 – 10 of 154Describes major changes to working practices made at British AleanPrimary & Recycling Ltd. which were part of wide‐ranging culturalchanges implemented by the firm in an attempt to…
Abstract
Describes major changes to working practices made at British Alean Primary & Recycling Ltd. which were part of wide‐ranging cultural changes implemented by the firm in an attempt to counteract its history of strike action and the pressures of sector recession Outlines the new process of team working in which each production area aims to have multi‐skilled, interchangeable team members able to work in all roles and on all equipment in their department, and in which ownership of output is entrusted to the team. Suggests that such innovation has greatly improved the company′s performance.
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The Commissioner of Public Health by virtue of the powers invested in him under “The Health Acts, 1900 to 1922” has made Regulations dealing with the Manufacture, Storage…
Abstract
The Commissioner of Public Health by virtue of the powers invested in him under “The Health Acts, 1900 to 1922” has made Regulations dealing with the Manufacture, Storage, Handling, Sale, etc., of Food and Drugs and other closely allied articles. Standards of purity and composition are laid down and most of the articles mentioned are defined. The Regulations have been approved by His Excellency the Governor and will come into operation on 1st May, 1929. These Regulations are very comprehensive, and wide in their scope, and in great contrast to the state of affairs in Great Britain where it would be necessary to search innumerable Departmental Orders, Factory Acts, Bye‐laws, etc., to find any regulations which approach these in their objects or entirety. Owing to absence of similar consolidation many of our regulations are overlooked or neglected. In only a few instances can it be said that we have specific regulations superior to these under review.—The first section contains General Regulations dealing mainly with the labelling of articles. They require that very full information should be stated as to the name and composition of the substance, the name and address of the manufacturer, importer or dealer, and the place of manufacture or origin. These particulars have to be printed on the label in plain letters of special size. The section also deals with the permissible use of specific preservatives and colouring matters, the character and quality of the containers, the allowable limits of poisonous metals, the declaration of net weights and measures, and stipulates the kinds of boiler compositions and vermin exterminators which may be used in food factories. The next section contains Specific Regulations covering all the common articles of Food, Beverages, Drugs, and commonly used substances like Methylated Spirit, Biological products (Anti‐toxins, Sera, Vaccines, etc.), Soap, Disinfectants and Colouring matters. The several articles are defined, whether natural or compounded, and if prepared, details of the methods of manufacture are given, also, in most cases, it is specified how the article concerned should be labelled. Many of these regulations and definitions are worthy of special mention, if only in comparison with the regulations, or want of similar regulations in this Country. To note just a few of the most important:—“Self‐raising flour” and “Baking Powder” must yield not less than forty‐five grains of carbon dioxide per pound, and ten per cent. by weight of carbon dioxide, respectively. “Corn‐flour” may be the starch powder derived from any variety of grain. “Infants' foods” must have statements on the label indicating the composition, source of ingredients and value in calories. “Dripping” and “Lard” must contain not more than two per cent. of free fatty acids, while so‐called “Edible Fats and Oils” must contain not more than one per cent. of free fatty acids. “Sausage meat” must contain not less than seventy‐five per cent. of meat. “Mar‐garine” must contain not less than one per cent. of starch, or, not less than five per cent. of sesame oil. “Milk” is described as the lacteal secretion of the cow. It must be clean and fresh, and must be obtained by completely emptying the udder of the healthy cow properly fed and kept, excluding that got during fifteen days immediately before, and ten days immediately following on parturition. It must contain not less than eight and five‐tenths parts per cent. of milk solids not fat, three and three‐tenths parts per cent. of milk fat, and not less than twelve parts per cent. of total solids; its freezing point must not be higher than 0.55°C., below zero as determined by the Winter method. It must not contain any pathogenic micro‐organisms. It must not contain more than one million micro‐organisms to the cubic centimetre from 1st of October to 31st of March, and not more than five hundred thousand micro‐organisms from 1st of April to 30th September. When subjected to the reductase test it must not completely decolourise the methylene blue in less than three hours. “Coffee” must contain not less than ten per cent. of fat. “Coffee essence” must contain not less than 0.5 per cent. of caffeine. “Coffee and chicory essence” must contain not less than 0.25 per cent. of caffeine. “Cocoa powder” must be free from added alkali. “Soluble cocoa” must not contain more than three per cent. of added alkali. “Chocolate” must contain not less than ten per cent. of fat‐free and alkali‐free cocoa. “Icecream” must contain not less than ten per cent. of milk fat. “Potable waters” must conform to certain bacteriological standards of purity. “Drugs” with certain exceptions, must conform to the standards of the British Pharmacopoeia and British Pharmaceutical Codex. “Soap” must contain not less than fifty‐nine per cent. of fatty acids. “Colouring matters.” A list of thirty‐one permitted colouring matters is given. The third section deals with the conditions under which food may be manufactured, stored, handled and sold. The state of the premises as regards construction, suitability and free‐dom from vermin. These regulations are similar to those contained in some of our Factory Acts and certain local Bye‐laws but appear to be more stringent.—Here again only a few of the more important points can be noted. Transportation of food must be conducted in specially constructed vehicles provided with adequate protection against contamination. No returned food must be resold. Exposed food must be protected against dust and insects. Printed paper must not be used for food wrapping. Dealers in second hand containers are compelled to thoroughly cleanse and sterilise them before re‐sale. The use of food containers for disinfectants or poisons is prohibited. Milk and dairy produce must not be handled by any person suffering from any infectious or contageous disease. Milk vessels must be constructed of suitable materials, be kept in good repair, be properly cleansed and of such a shape as to allow thorough cleansing and inspection. Milk vessels despatched to a retailer must be securely sealed. Any person delivering milk is prohibited from carrying water at the same time. No icecream which has become melted must be re‐frozen. Hotels, Boarding Houses, Restaurants, Refreshment Rooms, etc., must have proper and adequate accommodation for storage of foods and occupiers must take due precaution to prevent contamination. All utensils used must be kept in a clean condition and food must not be served out with the fingers. The occupier is also made responsible for the personal habits of the employees while handling food. Regulations are also made for the construction, maintenance and care of Bakehouses, Soda Fountains, Cold Stores, and Meat and Fish Shops. One section deals with the conduct of the business of a “chemist.” It would have been more suitable if the term “pharmacist” had been used here. Finally it is stated that the fees to be paid for analysis are, twenty‐one shillings for chemical analysis, and forty‐two shillings for bacteriological analysis, a more generous rate of pay than that mentioned in a recent Act passed in this Country. Any person contravening any of these Regulations is liable to a penalty of twenty pounds.
David Collins, Ian Dewing and Peter Russell
The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of…
Abstract
Purpose
The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality constraints and created a new role of “reporting accountant”. The paper seeks to examine the origin and development of these new reporting roles. In addition, the paper considers the extent to which the findings of this historical investigation might contribute to current debates on the role of auditors in banking supervision.
Design/methodology/approach
The paper draws on official documents, personal accounts of individuals responsible for dealing with the JMB crisis, and semi‐structured interviews conducted with audit partners and banking supervisors who had direct experience of implementing the supervisory reforms instituted under the Banking Act 1987. Power's explanatory schema of controversy, closure and credibility is adopted as a framework for the analysis of documentary sources and interview data.
Findings
The failure of JMB generated sufficient controversy so as to require reform of the system of banking supervision. The paper shows that JMB was a controversy since it disturbed what went before and carried with it sufficient allies for change. To achieve closure of the controversy, agreement by key actors about changes to the nature of the role of auditors was required to ensure legitimacy for the reforms. Backstage work undertaken by the auditing profession and the Bank of England provided the necessary credibility to renormalise practice around the new supervisory arrangements.
Originality/value
The paper develops Power's schema which is then employed to analyse the emergence of the new role of reporting accountant and extended role for auditors in UK banking supervision. The paper provides empirical evidence on the processes of controversy, closure and credibility that help to ensure the legitimacy of accounting and auditing change.
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Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and…
Abstract
Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.
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THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…
Abstract
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.
This paper offers an integrated formulation for the way organizations may approach planning and managing employees’ careers in a time of transition. A normative career model is…
Abstract
This paper offers an integrated formulation for the way organizations may approach planning and managing employees’ careers in a time of transition. A normative career model is developed and compared to an existing descriptive model. This normative model shows how career management practices may be integrated into a comprehensive organizational framework, and explores ways in which career systems can be transformed and aligned both internally and externally in terms of philosophy, policy and practice. The suggested formulation provides a framework from which organizations can develop strategic organizational career systems appropriate for the new millennium.
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Daniel Tzabbar, Yoav Vardi and Yehuda Baruch
This study explores some important aspects of organisational career management (OCM) in Israel. Overall, our data, obtained from 136 large firms, represented by their human…
Abstract
This study explores some important aspects of organisational career management (OCM) in Israel. Overall, our data, obtained from 136 large firms, represented by their human resource managers (HRMs), reflect a fairly paternalistic approach to career management; careers are mostly managed by the organisation. Specifically, we also found that: 1. For making promotion decisions HRMs tend to rely on particularistic criteria and evaluations programs; 2. For managing promotion HRMs rely on internal HR development programs; and 3. Because upward mobility opportunities are limited, many opt for external labour markets to acquire managerial talent. Implications of these findings and directions for future research are discussed.
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In a communication which appeared in The Times, and which Mr. Max Pemberton has also addressed to this Journal, Mr. Pemberton observes that during the Great War a Commercial…
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In a communication which appeared in The Times, and which Mr. Max Pemberton has also addressed to this Journal, Mr. Pemberton observes that during the Great War a Commercial Treaty was made between this country and its oldest ally, Portugal. One of the considerations for this Treaty was that Great Britain reserved to Portugal the sole right of use of the name “Port” to be applied to wines certified as such by the Portuguese Government. Before that Treaty there was no legal restriction of the use of the word “port,” which could be, and was, applied to cheap Spanish and even British wines—such as “Tarragona Port” and “British Port.” Unfortunately, in granting Portugal the exclusive right to the word “Port,” our Government made no stipulation as to the standard below which the Portuguese wines should not be certified as port, and, in effect, the Treaty bound the English law to follow the Portuguese law in this matter. Port is a strong wine made from vines grown on the banks of the Upper Douro, and “fortified” at the vintage by the addition of fine grape brandy. Its strength is a vital and distinctive characteristic, and at the time when the Treaty was made, and for very many years before that, the strength standard recognised by all reputable shippers was not under 35 per cent. of proof spirit. At the time of the Treaty, our wine duty was 2s. 6d. per dozen for wines up to 30 per cent., and 6s. per dozen for wines above that strength. so that all “recognised” ports then paid our higher rate of duty.—In 1920 our wine duties were doubled and all wines over 30 became chargeable at 12s. per dozen, instead of 6s. With a view to reducing costs some syndicates in Portugal then started shipping ports to this country at strengths below 30 per cent., thus saving 7s. a dozen to the buyers. But this saving was not necessarily passed to the consumer, and as, unfortunately, the law does not require a statement of the strength of port on the label, these low‐strength wines can be sold to the public at the same prices as the recognised high‐grade and high‐strength ports. At present, therefore, the public has no security as to strength, unless it insists on buying ports of the well‐known brands of reputable, houses, which carry a guarantee that they are of full strength, and these low‐strength wines sold as port are pouring into this country in an ever‐increasing volume, nearly three times as much having been shipped to Great Britain in the year 1924–5 as in 1921–22. If all these 2,228.842 gallons of low‐duty port imported into this country paid the higher rate of wine duty, the Revenue would have received £390,000 more from them than it actually did—in other words, the difference in the duty paid on these wines has resulted in a loss of that sum to the British revenue. Our Government could not have foreseen, when the treaty was made, how it would be evaded. From the revenue point of view, therefore, as well as that of the consumer, there is a clear case for regulating the strength at which wines may be described as “port.”—Port now plays so great a part in the wine dietary of this country that there should be an amendment of our law which would compel a statement on all port labels as to the strength of the wine—whether above or below the 30 per cent. duty line—in protection of the British consumer, who, in the meantime, can protect himself only on insisting on a disclosure as to whether his wine be full strength or otherwise. Indeed, some of the leading houses have found it necessary already to state on their labels and in their advertisements that their ports are of “full strength” as a safeguard to the buyer. Undoubtedly, some legal protection is required for the growing army of port consumers, in accordance with the precedent by which the law compels disclosure of strength in the case of whisky and other spirits below 35 degrees under proof. The public would then be protected against a form of the “confidence trick” and vendors of port could not complain if they were required to state the strength‐standard of their wine. Strong wines (over 30 degrees) from our Colonies were granted in the last Budget a preference of 8s. per dozen in duty, with a deliberate view to the development of Empire trade. Such is the magic of the word “port,” however, that so long as the wines are subject to the competition of low‐duty Portuguese wines at a cheap price to which the name “port” may be applied (Colonial wines are not permitted by law to use that name) the preference wines cannot be fully effective. If our Imperial wines containing over 30 per cent. of proof spirit cannot be described as port, it seems unfair that the name should be allowed to Portuguese wines containing less than 30 per cent. of proof spirit.