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Introduction During the last quarter of the nineteenth century and the first quarter of the twentieth, a great deal of literature was devoted to the virtues and deficiences of the general property tax and its proposed replacements — a system of land value taxation, or the more extreme single‐tax advocated by Henry George. The controversy may seem academic to many who claim that the property tax is adequate and fulfills its purpose to the city — as its chief source of local government revenue. But the relationship between the far‐reaching economic effects of the property tax and the economic forces which help shape urban development warrants further study in order to clarify the issue for urban planners and developers attempting to solve cities' problems.

The Presidential Address to the Liverpool Engineering Society by Mr. Farthing (the salient points of which are reproduced in this issue) has particular bearing upon lubrication and especially on young lubrication engineers. Mr. Farthing stressed the very wide field open to young engineers and the difficulties associated with training in order to cover as wide a field as may be necessary. It is usually so important to gain a wide knowledge before one can specialise and this is certainly the case with lubrication engineers. One cannot begin to fully appreciate the intricacies of a lubrication system with all its accessory components lubricating and guarding, for example, a large motive power plant or rolling mill, until one has more than a mere working knowledge of the plant itself, the duties it must perform, how it performs them and the snags that arise which might be overcome by correct lubrication. In view of the fact that lubrication systems are just as important in a textile mill as in a power station or a large brick works, the almost impossible‐to‐achieve‐range of knowledge that would simplify the work of a lubrication engineer is very obvious. Fortunately, lubricating principles apply to most cases and knowing how to apply one's knowledge from basic principles is the key to success in this difficult profession.

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

This paper aims to examine how and why finance is represented in cultural products. Focussing on an illustration by Norman Rockwell for the cover of The Saturday Evening Post, this analysis suggests that financialization is represented through the technique of visually incongruent humour. Humour relays the cultural value of the separation of work and play, and financialization is a tool to make sense of play as work. Addressing why certain financial representations are produced highlights the influence of finance in determining how and what messages about financialization are made public. This analysis of a single illustration suggests a need for further research into comparative and contextual studies of culture and finance.

This paper is a qualitative analysis of The Expense Account (1957), a cover illustration for The Saturday Evening Post.

In analysing the visually incongruent humour of the illustration, the cultural value of the separation of work and play is muddied by the lack of supervision and undefined organizational space. Freedom of travel and lack of managerial presence suggest that travelling salesmen face anxiety and uncertainty in having to account for their fun activities as work. Accounting is one tool of financialization used to interpret play as work by employees. This illustration was produced in a for-profit context and was therefore influenced by the financial decisions of magazine editors and customers.

Interdisciplinary qualitative analysis of finance and humorous popular cultural images suggests that accounting is a financial tool for making sense of play as work outside fixed organizational spaces. Additional support is given for studying popular culture and finance together, as popular culture is produced within a financial system in which financial decisions determine humorous representations of financialization.

This paper adopts a financial perspective in examining a Norman Rockwell illustration and makes the case for examining how representations of financialization are made by humour and financial influence.