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A practical fisherman or fishmonger has no difficulty in recognising the different members of the cod family. To the layman (and most public analysts and inspectors of food and drugs are perhaps to be included in this category) the problem is less easy. But if a sample includes (or consists of) a thick sectional slice complete with skin, its identification will be assisted by reference to the following table. Special importance should be attached to the black and strongly marked lateral line of the haddock, and to the “specks” to be seen with the aid of a small lens, or even with the naked eye, on each of the scales of the hake.

Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially more accurate than simpler systems. However, even complex systems are prone to impactful inaccuracies, for example, due to design or calculation issues, that can adversely affect decision-making and firm performance. The authors investigate whether and the extent to which cost system complexity and competition decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. The authors find greater cost system complexity (by inspiring greater confidence in the cost system) and higher competition (by providing a plausible external cause) decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. With both greater cost system complexity and higher competition, managers observing signals of material cost inaccuracies are potentially the least likely to attribute cost-system-driven adverse firm effects to the cost system.

This article is based on a survey of chief corporate planners conducted in 1981. It updates selected data included in the authors' 1979 and 1980 surveys (see Planning Review, January 1980 and November 1980) and provides new data about additional aspects of planning. The survey was conceived and sponsored by Johnson, Smith & Knisely, Inc., executive search consultants. It was designed and conducted by Stuart Matlins Associates, Inc., management consultants. Copies of the full report are available for $50.00 from Johnson, Smith & Knisely, Inc., 275 Madison Avenue, New York, N.Y. 10016.

Presents an explanation of the theoretical structure of Roscher′s Grundlagen, one of the most successful economics textbooks of the last century. Describes Roscher′s writings on the English classical school and in doing so, digests basic ideas from Adam Smith and John Stuart Mill. Attempts to clarify the economic theories of the Grundlagen which have been ignored in the past. Highlights the concept of goods in the Grundlagen and reveals that Roscher′s methodology was embedded in the the ethics of historicism at that time. Finally discusses price theories of Roscher and their relationship with the English classical school.

July 6, 1973 Factories — Eyes — Protective equipment — Whether “suitable” goggles “provided” — Whether compliance with statutory duty excludes employers' common law duty of care — Duty of employers at common law — Non‐Ferrous Metals (Melting and Founding) Regulations, 1962 (S.I. 1962 No. 1667) reg. 13(1) (c),(4).

December 6, 1971 Master and servant — Negligence — Noise — Deafness — Workman subjected to loud noise at work — Ear plugs providing inadequate protection — Ear muffs not supplied — No encouragement or persuasion to wear ear muffs — Whether negligence — Further loss of hearing resulting from continued negligence after statute‐barred period — Whether full damages recoverable.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.